Article 26 - Diplomatic and consular officials - Great Britain and Northern Ireland (Old - Effective upto 10-02-1994)

ARTICLE 26 Diplomatic and consular officials 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 (Fiscal domicile), an individual who is a member of the diplomatic, consular or permanent mission of a Contracting State which is situated in the other Contracting State and who is subject to tax in that other State only if he derives income from sources therein, shall not be deemed to be a resident of that other State for the purposes of this Convention.