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Exemption of persons in consular service of foreign state.
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7.—(1) Subject to the provisions of this section, exemption shall be granted from income tax (including super-tax and sur-tax) in respect of the emoluments payable by a foreign state to which this section applies to any person who, being a citizen of such foreign state, is permanently employed in the consular service of such state and is appointed to serve in Saorstát Eireann and in respect of any income arising outside Saorstát Eireann accruing to any such person, and no account shall be taken of any such emoluments or income in estimating the amount of income of such person for the purposes of the Income Tax Acts.
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(2) This section shall be deemed to have come into force on and shall be in force and have effect as on and from the 6th day of April, 1923, and if any person has paid tax from which he would be entitled to be exempted under this section he shall be entitled to repayment of such tax.
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