Chapter DT20725

Published date20 May 2016
Record NumberDT20725
CourtHM Revenue & Customs

(1) Nothing in this Convention shall affect the fiscal privileges of diplomatic or consular officials under the general rules of international law or under the provisions of special agreements.

(2) Notwithstanding the provisions of paragraph (1) of Article 4, an individual who is a member of a diplomatic, consular or permanent mission which is situated in a...

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