»Ê¹ÚÌåÓýapp

»Ê¹ÚÌåÓýapp exemptions from Income Tax and Capital Gains Tax in INTM860310 and INTM860320 as they apply to particular states can be extended or reduced by Orders in Council. »Ê¹ÚÌåÓýapp only Orders so far made extend the Income Tax exemptions to private income from outside the United Kingdom and the capital gains exemptions to

• members of the service staff of the Bulgarian, Polish and Russian consulates
• members of the service staff of United States consulates who are consular guards, messengers or drivers.

»Ê¹ÚÌåÓýapp further exemptions do not apply to individuals who are

• permanently resident in the United Kingdom (see INTM860220)
• in other paid employment or in business in the United Kingdom or,
• are British citizens, British Dependent Territories citizens, British Nationals (Overseas) or British Overseas citizens.