Income Tax Act, 1967.

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Exemption of consular representatives.

342.—(1) Subject to the provisions of this section, exemption shall be granted from 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 the State and in respect of any income arising outside the State 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 this Act.

(2) 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.

(3) This section applies to every foreign state in respect of which the Revenue Commissioners are for the time being satisfied that it gives to persons permanently employed in the consular service of the State a similar exemption to that given by this section to persons permanently employed in the consular service of such foreign state.