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Exemption of representatives of Governments of British Commonwealth of Nations.
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3.—(1) Subject to the provisions of this section, exemption shall be granted from income tax (including super-tax) in respect of the emoluments payable by a Government to which this section for the time being applies to any person employed by such Government as a diplomatic or trade representative or other like representative in Saorstát Eireann or as a member of the staff in Saorstát Eireann of such representative and no account shall be taken of any such emoluments in estimating the amount of the income of such person for the purposes of the Income Tax Acts.
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(2) Exemption shall be granted to a person under this section in respect only of a period during which such person is shown to the satisfaction of the Revenue Commissioners to have been resident in Saorstát Eireann solely for the purpose of performing the duties in respect of which the said emoluments are payable to him and not to have been exercising in Saorstát Eireann any other trade, employment, or vocation.
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(4) This section applies to every Government of the several countries comprised in the British Commonwealth of Nations, that is to say, the United Kingdom of Great Britain and Northern Ireland, the Dominion of Canada, the Commonwealth of Australia, the Dominion of New Zealand, the Union of South Africa, and Newfoundland, in respect of which the Revenue Commissioners are for the time being satisfied that it gives to diplomatic and trade representatives of the Government of Saorstát Eireann and the members of their staffs a similar exemption to that given by this section to the diplomatic and trade representatives of the first-mentioned Government and the members of their staffs.
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