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Home / Simons-Taxes /Personal and employment tax /Part E5 Special classes of individual /Division E5.4 Representatives of overseas governments and international bodies /Representatives of overseas governments / E5.401B Commonwealth and former Commonwealth Agents-General and official agents—tax exemptions
Commentary

E5.401B Commonwealth and former Commonwealth Agents-General and official agents—tax exemptions

Personal and employment tax

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The definition of an Agent-General is the Agent-General of either:

  1. Ìý

    •ÌýÌýÌýÌý a province for the time being included in the British Nationality Act 1981, Sch 3

  2. Ìý

    •ÌýÌýÌýÌý the Republic of Ireland, or

  3. Ìý

    •ÌýÌýÌýÌý any self-governing Commonwealth country1

A UK-resident Agent-General is entitled to the same exemptions from income tax and capital gains tax as those applicable to

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