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Notices.





It is hereby notified for general
information that in accordance with
the provisions of regulation 5 (3) of
the Air Navigation (Licensing of Air
Services) Regulations, 1949, the Ad-
ministrator has been pleased to
appoint A. R. MEADE, Esquire, to be
a member of the Air Transport
Licensing Authority of Antigua
(during the absence on leave of D. A.
NANTON, Esquire, Airport Manager)
for the period Ist Jnne to 30th
November, 1964.

Administration Building,
St. John’s,
Antigua.
9th July, 1964.
Ref. No. A. 7/129.



Itis notified for general information
that the following persons have been
appointed as members of the Antigua
Whitley Council for the year ending
31st March, 1965.

Official Side

The Veterinary Officer
(Chairman)

The Financial Secretary

The Education Officer

The Legal Assistant

The Senior Medical Officer
The Director of Public Works

Stag Side

Mr.
Mr.
Mr.
Mr.
Mr.
Dr.

WILLIAM BUNTIN
JOHN O’MARD

St. GEORGE MICHAEL
C. G. SAMPSON

E. G. O’M. BERRIDGE
H. A. A. TOMLINSON.

Administration Building,
St. John’s,
Antigua.

Ref. No. F. P. 13/136-T1



No. 44

The following Statutory Rules and
Orders are circulated with this Gazette
and form part thereof:—

Antigua.

No. 10 of 1964, ‘‘ The Income Tax
(Double Taxation Relief) (Switzer-
land) Order, 1964.”

21 pp. price 45 ots.

X

g28. 729)
9624

ho Bet 4 VIRGIN IS

VOL. IX.

THE

ANTIGUA, MONTSE

AND

LANDS GAZE



Published by Authority.

THURSDAY, l6ru JULY, 1964.

No. 31.





No. 13 of 1964, ‘‘ The Vehicles and
Road ‘Traffic (Amendment) Regula-
tions, 1964.” 1 pp. Price 5 cts.

No. 1k of 1964, “‘The Rate Declara-
tion (Change of Time) Order, 1964.”
2 pp. price 7 cts.

No. 15 of 1964, ‘The Pensionable
Offices Order, 1964.”
6 pp. Price 15 cts.

No. 16 of 1964, ‘‘ The Rates Declara-
tion Order, 1964.”
1 pp. Price 5 ets.

Income Tax Notice.

The following article which hag
been levied upon under Section 57, of
the Income Tax Ordinance, 1945, will
be sold by public auction on Friday,
27th July, 1964, at 1.30 p.m.at the
Court House yard, Ply mouth
Montserrat.

One (1) Anglia Deluxe Estate Car
Registration Number: M 384
Colour: Ermine White

Horse Power: Ten (10)

C. C. Sr. Lovts,
Acting Provost Marshall

Registry,
Court House,
Plymouth, Montserrat.
6th July, 1964,



Importers are hereby reminded that
if their quota of Rice allotted is not
purchased within ten (10) days after
arrival, it will be otherwise disposed
of.

EARL O. PESTAINA.
Supply Officer.



TRADE MARKS OFFICE,
ANTIGUA, 26th June, 1964.

American-Cigarette Company
(Overseas) Limited of Staedtle 380,
Vaduz, Liechtenstein have applied for
Registration of one Trade Mark con-
Sisting of the following:—

AMSTEL

in Class 45, that is to say, tobacco,
whether manufactured or unmanufac-
tured.



The Applicants claimed that they
have not used the suid Trade Mark in
respect of the said goods before the
date of their said Application.

Any person may within three
months from the date of the first ap-
pearance of this Advertisement in the
Antigua, Montserrat, & Virgin
Islands Gazette, give notice in dupli-
eate at the Trade Marks Office,
Antigua, of opposition to registration
of the said Trade Mark.

HENRY J. ELWIN,
Ag. Registrar of Trade Marks.

TRADE MARKS OFFICE,
TORTOLA, BRITISH VIRGIN ISLANDS,

12th June, 1964.

COMPANIA SWIFT DE LA
PLATA SOCIEDAD ANOMINA of
88 Maipn Street, Buenos Aires, Argen-
tine, Republic have applied for Reu-
istration of one Trade Mark consist-
ing of the following:—



in Class 42, that is to say, Substances
used as food or as ingredients in food.

The Applicants claim that they
have used the said Trade Mark in
respect of the said goods for one year
before the date of their said Applica-
tion.

Any person may within three
months form the date of the first
appearance of this Advertisement in
the Antigua, VUontserrat and Vir-
gin Istands Gazetie, give notice in
duplicate at the Trade Marks Office,
Tortola, British Virgin Islands, of
opposition to registration of the said
Trade Mark.

L. I. AUSTIN,
Ag. Registrar of Trade Marks.



148
TRADE MARKS OFFICE,
MONTSERRAT 17th June, 1964.

FRISCO FOODS CORPORATION
of 100 Tenth Street, Wilmington
99, Delware, United States of Ameri-
ca, have applied for lKegistration of
one Trade Mark consisting of the
following: —



in Class 45 this is to say, ‘* tobocco,
whether manufactured or unmanu-
factured ”’.

The Applicants claim that they
have not used the said Trade Mark in
respect of the said goods before the
date of their said Application.

Any person may within three
months from the date of the first
appearance of this Advertisment in
the Antigua, Montserrat, & Virgin
Islands Gazette, give notice in dupli-
eate at the ‘Trade Marks Office,
Montserrat, of opposition of the said
Trade Mark.

Cc. C. St. Louis,
Registrar of Trade Marks.



TRADE MARKS OFFICE,

MONTSERRAT 23rd June, 1964.

WITHROP PRODUCTS INC. of
1450 Broadway, City and State of
New York, United States of America,
have applied for Registration of
one Trade Mark consisting of the
following:—

WINTOMYLON

in Class 3, that is to say ‘‘ Chemical
substances prepared for use in
medicine and pharmacy.”

The Applicants claim that they have
not used the said Trade Mark in
respect of the said goods before the
date of their said Application.

Any person may within three
months from the date of the first
appearance of this Advertisement in
the Antigua, Muntserrat, & Virgin
Islands Gezetie give notice in dupli-
eate at the Trade Marks Office,
Montserrat, of opposition of the said
Trade Mark.

CO. C. St. Lours,
Registrar of Trade Marke.

THE ANTIGUA MONTSERRAT & VIRGIN ISLANDS GAZETTE.

TRADE MARKS OFFICE,

MONTSERRAT 17th June, 1964.

CARRERAS LIMITED of Christo-
pher Martin Road, Basildon Essex,
England, have applied for Registration
of one Trade Mark consisting of the
following:--

CORVETTE

in Class 45 in respect of all goods
included in Class 45.

The Applicants claim that they
have not used the Trade Mark in
respect of the said goods for any time
in Montserrat before the date of their
said Application.

Any person may within three
months from the date of the first
appeurancs of this Advertisement in
the Antigua, Montserrat, & Virgin
Islands Gazette give notice in
duplicate at the Trade Marks Office,
Montserrat, of opposition of the said
Trade Mark.

C. C. St. LogvIs,
Registrar of Trade Marks.

TRADE MARKS OFFICE,
TORTOLA, BRITISH VIRGIN ISLANDS
15th June, 1964.

AMERICAN-CICARETTE C OM-
PANY (OVERSEAS) LIMITED of
Staedtle 380, Vaduz Liechtenstein
have applied for Registration of one
Trade Mark consisting of the follow-
ing:—



secs

in Class 45 that is to say “ tobacco,
whether manufactured or unmanufac-
tured.

The Applicants claim that they
have not used the said Trade Mark in
respect of the said goods before the
date of their said Application.

Any person may within three
months from the data of the first ap-
pearance of this Advertisement in the

[July 16, 1964

Antiqua, Montserrat & Virgin Is-
lands Gazette, vive notice in duplicate
at the Trade Marks Office, ‘lortola,
British Virgin Islands, of opposition to
registration of the said Trade Mark.

L. I. AUSTIN,

Ag. Registrar of Trade Marks.



TRADE MARKS OFFICE,
TORTOLA, BRITISH VIRGIN ISLANDS,
3rd June, 1964.

WILLIAM HOLLINS & COM-
PANY of Viyella House, 54, Conduit
Street, London, W.I. England have
applied for Registration of one Trade
Mark consisting of the following:—

WIVELLA

in Class 38 that is to say, Articles of
clothing.

The Applicants claim that they
have used the said Trade Mark in
respect of the said goods for sixty-
nine years before the date of their
said Application.

Any person may within three
months from the date of the first
appearance of this Advertisement ina
the Antiyua, Montserrat and Vir-
gin Islands Gazetle, give notice in
duplicate at th» Trade Marks Office,
Tortola, British Virgin Islands, of
Opposition to registration of the said
Trade Mark.

L. I. Austin,
Ag. Registrar of Trade Marks.

TRADE MARKS OFFICE,
TORTOLA, BRITISH VIRGIN ISLANDS,

12th June, 1964.

CARRERAS LIMITED of Chris-
topher Martin Road, Basildon, Essex
England have applied for Registration
of one rade Mark consisting of the
following:—.

STRATHMUIR

in Class 45, that is to say, all goods
included in Class 45.

The Applicants claim that they have
not used the said Trade Mark in re-
spect of the snid goods before the date
of their said Application.

Any person may within three
months from the date of the first ap-
pearance of this Advertisement in the
Antigua, Montserrat, & Viryin Is-
lands Gazette, give notice in duplicate
at the ‘Trade Marks Office, Tortola,
British Virgin Isiands, of opposition
to registration of the said Trade Mark.

L. I. AUSTIN,

Ag. Registrar of Trade Marks.



July 16, 1954]

TRADI MARKS OFFICE,
ANTIGUA, 26th June 1964

8.A. VAUTIER FRERES & CIF
‘of Grandson, Yverdon, Vaud Switzer-
land have appiied for Registration of
one Trade Mark consisting of the
following:—



VAUTIBER

in Class 45, that is to say tobacco
whether manufactured or unmanu-
factured

The Applicants claim thai they
have not used the said Trade Mark in
respect of the said goods before the
‘date of their said Application.

Any person may within threa
Months from the date of the fir-t
‘appearance of this Advertisement in
the Antigua, Montserrat & Virgin
Islands Gazette, give notice in dupli-
eate at the Trade Marks Office,
Antigua, of opposition to registration
of the said Trade Mark.

Henry J ELWIy,
Ag. Registrar of Trade Marks,



THE ANTIGUA MONTSERRAT & VIRGIN ISLANDS GAZETTE.

TRADE MARKS OFFICE,
ANTIGUA, 26th June. 1964.

SULLANA A.G. of Sihlquai 266/
268, Zurich 5. Switzerland have
applied for Registration of one Trade
Mark consisting of the following;—

SULLANA

in Class 45, that is to say tobacco
whether mannfactured or unmanu-
factured.

The Applicants claim that they
have not used the said Trade Mark in
respect of the said goods befere the
date of their said Application.

Any person may within three
months from the date of the first
appearance of this Advertisement in
the Antigua, Montserrat & Virgin
Tslands Gazette give notica in dupli-
eate at the Trade Marks Office,
Antigua, of opposition to registration
of the said Trade Mark.

HENRY J. ELWIN,
Ag. Registrar of Trade Marks.

TRADE MARKS OFFICE,
TORTOLA, BRITISH VIRGIN ISLANDS,
23rd June, 1964.

ST. REGIS TOBACCO CORPORA-
TION LIMITED of Staedtle 380,
Vaduz, Liechtenstein has applied for

All figures in West Indian dollars.
4 (Barclays Bank (D.C. 0.), Royal Bank of Canada.
Antigua Co-oparative Bank Ltd. and the Bank of Nova Scotia)

Figures for the Quarter ended 31st March, 1964.

Number of banks reporting :

149

Registration of one Trade Mark con-
sisting of the following:—

GOLD BAND

in Class 45 that is to say, all goods
included in Class 45.

The Applicants claim that they have
not used thesaid Trade Mark in re-
spect of the said goods before the date
of their said Application.

Any person may within three
months from the date of their first
appearance of this Advertisement in
the Anligua, Montserrat & Virgin
Islands Gazett», give notice in dupli-
cate at the Trade Marks Office, Tortola,
British Virgin Islands, of opposition
to registration of the said Trade Mark,

L. I. AUSTIN,
Ag. Registrar of Trade Marks.



RAINFALL FIGURES

Agricultural Department,
Antigua.



Month, 1960 1961 1962 1963 1964
January 384 2.16 6.77 462 2.99
February 5.09 2.31 0.92 1.12 0.79
March 3.15 1.84 081 0.62 1,21
April 148 0.74 3.56 1.26 5.04
May 1.49 2.31 4.42 695 3.32
June 1.79 2.90 510 2.87 1.40
July 11th 1.25 0.80 1.05 0.71 1.79





18.12 15.06 22.63 18.05 16.54







BANKING STATISTICS—LEEWARD ISLANDS.

LIABILITIES. ASSETS.
$ $ $
1. Notes in circulation 5,234.40 1. Cash 1,138,683.24
‘2. Deposits 23,203,616.53 2. Balances due by other banks in the
Colony 484,966.48
(i) Demand 5,466,953.77 {
(ii) Time 3,189,668.74 3. Balances due from banks abroad
(iii) Savings 14,546,994.02 (including Head Office or branches
outside the Colony) and other short
3. Balances due to:— claims such as bills discounted
drawn on abroad 10,314,045.73
(a) Other banks in the Colony 214,895.00
(i) U.K. $9,737,989.40
(b) Banks abroad (includ- (ii) U.S.A. 319,922.13
ing Head Oiice or (iii) Canada 167,051.00
branches outside tho (iv) Elsewhere 89,083.20
Colony 5,658,024.34 4. Loans and Advances 16,167,104.56
(i) U.K. 4,695,347.72 | (a)Primary Production 6,824,881.00
(ii) U.S.A. 322,949.40
(iii) Canada 77,221.82 (6) Other Industries 1,474,434.80
(iv) Elsewhere 562 505.40 | (c) Other Advances 7,867,788.76
4, Other Liabilities $1,073,567.34 5. Investments 49,399.20
6. Other Assets 2,001,138.40



$30,155,337.61



Net Overseas Assets held against Local Liabilities—$1,451,258

$30,155,337.61







150 THE ANTIGUA, MONTSERRAT & VIRGIN ISLANDS GAZETTE. — [July 16, 1964

StateMENT oF Currency Notrs ann Corns In Circulation IN THE BRITISH CARIBBEAN
TERRITORIES (EasTERN GROUP) ON IsT JUNE, 1964.







Noles. Coins.

Average circulation during April, 1964:— $ $

British Caribbean Currency 101,509,431 5,412,743

Demonetised Govt. notes 959,488

$102,468,919 $5,412,743

British Caribbean Notes & Coins in

circulation on Ist Jung, 1964:—

Trinidad & Tobago * 43,239,566 2,487,971

Barbados 6,459,425 812,875

British Guiana 36,801,142 1,124,077

Grenada 5,475,100 213,800

St. Vincent 1,028,300 121,825

St. Lucia 1,503,253 150,200

Dominica 2,507,400 125,650

Antigua 5,576,800 202,300

St. Kitts 56,100 145,475

Montserrat 322,000 26,700

“ Proof sets of Coins” — 1,870
Total British Caribbean notes & coins in circulation §£ ——-———— —_-———_

on Ist Jung, 1964 $102,856,886 $5,412,743
Demonetised Govt. notes outstanding on Ist June, 1964:—

Trinidad & Tobago $664,684

British Guiana 231,607

Barbados 62,876
Total demonetised Govt. notes outstanding 959,107 —
Total circulation on 1st June, 1964 $103,816,053 $5,412,743







As a result of the enactment of Exchange Control legislation in British Guiana, movements of currency noter by travellers from
that Territory to other Territories participating in the Currency Agreement appear to have become abnormal since 1962 and
the circulation in some Territories, on the basis of issues less withdrawals, udjusted to take account of Bunk transfers. has in
consequence become unreulistic and in fact misleading. It will be noted that the value of notes with-drawn at St. Kitts
exoeeded those issued in that Territory.

K. L. Sargeant,
British Caribbean Currency Board, Ag. Executive Commissioner,
Treasury Bulding, British Caribbean Currency Board.
Port of Spiain, Trinidad, W.1.



Notice to Importers.

In accordance with the Trade and Revenue Ordinance 1900, as amended deposits which remain unclaimed
after 4 period of three months shall be paid into General Revenue as duty payable on goods for which deposit is
made.

The following deposits if not claimed by 31st July, 1964, shall be transferred to Revenue:—

Date. Importer. Article. Amount.
April 5 8. R. Mendes, itd. 1 pkg. regulators 41.00
Geo. W. B. Bryson 30 pkgs. essence 135.00
6 Caribbean Beach Club 1 ctn. ash trays 25.00
9 Leonard Shorey 3 c/s costumes 21.00
11 J.C. R. Hood 1 ejs plate glass 31.00
14 Caribbean Beach Club 9 ctns. chinaware 153.00
Can. West Indies Trade Corp. 2 flour mixture 36.00
16 Hugh Mallalieu 2 ctns. air conditioner 103.00
18 Geo. W. B. Bryson & Co. 1 c/s engine part: 126.00
20 J. A. W. Griffith 3 ctns. survey instruments 282.00
21 Stephen R. Mendes 1 pkg. car parts 30.00
24 Donald Christian 18 pkgs. bedroom fixtures 353.00
D. A. Corbin 2 pkgs. samples 9.00
$1345.00

KE. O. A. PESTIANA,
Collector of Custome.



Printed at the Government Printing Office, Antigua, Leeward Islands.
By Roxuext LInDsay, Government Printer.—By Authority.
1964, .
[Price 88 cents.}





1864, No. 10.

The Income Tax (Double Taxation Relief) (Switzerland)
Order, 1964, dated 18th May, 1964, made by the
Administrator in Council under section 46 of the
Income Tax Ordinance, 1957 (No. 18 of 1957.)

[ Gazetted 16th July, 1964]

WHEREAS it is provided by subsection (1) of section 46
of the Income Tax Ordidance, 1957 (No. 13 of 1957) that if the
Administrator in Council by Order declares that arrangements
specified in the Order have been made with the Government of
any territory outside Antigua with a view to affording relief from
double taxation in relation to income tax and any tax of a similar
character imposed by the laws of that territory, and that it is
expedient that those arrangements should have effect in relation
to income tax notwithstanding anything in any enactment:

AND WHEREAS by a Convention dated 30th September,
1954, between the Government of the United Kingdom of Great
Britain and Northern Ireland and the Government of Switzerland
arrangements were made for the avoidance of double taxation:

AND WHEREAS provision is made Article X XI of the
said Convention for the extension by means of an exchange of
notes between the Contracting Parties of the said Convention
subject to such modifications and conditions (including conditions
as to termination) as may be specified in the exchange of notes
to any territory for whose international relations the United”
Kingdom is responsible and which imposes taxes substantially
similar in character to those which are the eubject of the said
Convention:

AND WHEREAS by means of an Exchange of Notes
dated respectively the 20th August and the 26th August, 1963,
the said Convention, with certain modifications, was applied to
Antigua.

NOW, THEREFORE, the Administrator in Council doth
hereby order as follows:—



2

1. Snort tittE. This Order may be cited as the Income
Tax (Double ‘luxation Relief) (Switzerland) Order, 1964.

2. Decraration. It is hereby declared—

(wa) that the arrangements specified in the First Schedule
to this Order as modified by the provisions of the
Second Schedule to this Order have been made with
the Government of Switzerland;

(6) that itis expedient that those arrangements should have
effect.
FIRST SCHEDULE.

CONVENTION BETWEEN THE Unttrep Kinqpom oF GREAT
Brivaiy AND NortTHERN IRELAND AND THE Swiss CoNFED-
ERATION FOR THE AVOIDANCE OF Dovusie TAXATION WITH

WITH RESPECT TO Taxes on INcOME.

The Government of the United Kingdom of Great Britain
and Northern [reland and the Swiss Federal Council,

Desiring to conclude a Convention for the avoidance of
double taxation with respect to taxes on income,

Have appointed for that purpose as their respective
Plenipotentiaries:

The Government of the United Kingdom of Great Britain
and Northern Ireland:

ALFRED Doveres Dopns-ParKer, Esquire, Par-
liamentary Under-Secretary of State for Foreign
Affairs ;

The Swiss Federal Council:

Monsieur Erwin Bernatu, Swiss Chargé
d’ Affaires ad interim in London;

Who, having communicated to one another their full powers,
found in good and due form, have agreed as follows:
Articre [.
(1) The taxes which are the subject of the preseitt Con-
vention are:—
(a) In the United Kingdom:
The income tax (including surtax), the profits tax and

the excess profits levy (hereinafter referred to as
United Kingdom tax ”’);



(6) In Switzerland:
The federal, cantonal and communal taxes on income
(total income, eurned income, income from capital,
industrial and commercial profits, &c.), but not includ-
ing the Federal coupon tax except where expressly
mentioned (hereinafter referred to as “ Swiss tax’’).

(2) The present Convention shall also apply to any other

taxes of a substantially similar character Imposed in the United
Kingdom or Switzerland subsequently to the date of signature
of the present Convention.

ArTIcLE II.

(1) In the present Convention, unless the context otherwise

requires :—

(a) The term “ United Kingdom ” means Great Britain and
Northern Treland, excluding the Channel Islands and
the Isle of Man;

(6) The term ‘‘ Switzerland ” means the Swiss Confedera-

: tion;

(c) The terms “one of the territories”? and “the other
territory ’’ means the United Kingdom or Switzerland,
as the context requires;

(d) The term “tax”? means United Kingdom tax or Swiss
tux, as the context requires;

(e) The term ‘ person” includes any individual, company,
unincorporated body of persons, and any other entity
with or without juridical personality ;

(7) The term ‘ company” means in relation to the United
Kingdom any body corporate, and in relation to Swit-
zerland any entity with juridical personality ;

(g) The term ‘resident of the United Kingdom” means:
(i) any company or partnership whose business is

managed and controlled in the United Kingdom;

(ii) any other person who is resident in the United
Kingdom for the purposes of United Kingdom tax.
and not resident (by reason of domicile or sojourn)
in Switzerland for the purposes of Swiss tax;

(h) The term “resident of Switzerland” means:—

(i) any company or partnership. (“societe simple”,
‘“‘societe en non collectif ” or societe en comman-
dite’’) created or organised under Swiss law, if its
business is not managed and controlled in the
United Kingdom ;



(7)

())

(é)

4

(ii) any other person who is resident (by reason of
domicile or sojourn) in Switzerland for the purposes
of Swiss tax and not resident in the United King-
dom for the purposes of United Kingdom tax;

The terms “resident of one of the territories’ and
‘resident of the other territory” mean a resident of
the United Kingdom or a resident of Switzerland, as
the context requires;

The terms “ United Kingdom enterprise” and “ Swiss
enterprise ’ mean respectively an industrial or commer-
cial enterprise or undertaking carried on by a resident of
the United Kingdom and an industrial or commercial
enterprise or undertaking carried on by a resident of
Switzerland, and the terms “enterprise of one of the
territories” and “ enterprise of the other territory ”
mean a United Kingdom enterprise ora Swiss enter-
prise, as the context requires;

The term ‘‘ permanent establishment ” means a branch,
management, office, factory, workshop or other fixed
place of business, and a farm, mine, quarry or other
place of natural resources subject to exploitation. It also
includes a place where building construction is carried
on by contract for a period of at least one year, but
does not include an agency unless the agent hus and
habitually exercises a geneaal authority to negotiate and
conclude contracts on behalf of an enterprise of one
of the territories. In this connexion—

(i) An enterprise of one of the territories shall not be
deemed to have a permanent establishment in the
other territory merely because it carries on business
dealings in that other territory through a bona fide
broker, general commission agent or other
independent agent acting in the ordinary course of
his business as such;

(ii) The fact that an enterprise of one of the territories
maintains in the other territory a fixed place of
business exclusively for the purchase of goods or
merchandise shall not of itself constitute that fixed
place of busines a permanent establishment of the
enterprise ;

(iii) The fact that an enterprise of one of the territories
has a subsidiary company which is a resident of the
other territory or which is engaged in trade or
business in that other territory (whether through



5

permanent establishment or otherwise) shall not of
itself constitute that subsidiary company a perma-
nent establishment of the enterprise of the former
territory ;

(2) The term “ industrial or commercial profits” includes
manufacturing, mercantile, mining, farming, financial
and insurance profits, and rents and royalties in respect
of cinematograph films, but does not include income
in the form of dividends, interest or royalties (other
than cinematograph royalties) except any such income
which, under the laws of one of the territories and in
accordance with Article ILI of the present Convention,
is attributable to a permanent establishment situated
therein ;

(m) The term “‘ competent authority ” means, in the case of
the United Kingdom, the Commissioners of Inland
Revenue or their authorised representative; in the case
of Switzerland, the Director of the Federal Tax Ad-
ministration or his authorised representative; and in
the case of any territory to which the present Conven-
tion is extended under Article XXI, the competent
authority for the administration in such territory of
the taxes to which the Convention applies.

(2) Where the present Convention provides that income
from a source within Switzerland shall be exempt from, or entitled
to a reduced rate of, tax in Switzerland if (with or without other
conditions) it is subject to tax in the United Kingdom, and under
the law in force in the United Kingdom the said income is sub-
ject to tax by reference to the amount thereof which is remitted
to or received in the United Kingdom and not by reference to
full amount thereof, then the exemption or reduction in rate to
be allowed under the Convention in Switzerland shall apply only
to so much of the income us is remitted to or received i in the
United Kingdom. |

(3) Where under any provision of the present Convention
a partnership is entitled to exemption from United Kingdom tax
as aresident of Switzerland on any income, such a provision
shall not be const! ved as restricting the right of the United King-
dom tocharge ary member of the partnership, being a person
who is resident in the United Kingdom for the purposes of
United Kingdom tax (whether or not he is also resident in
Switzerland for the purposes of Swiss tax), to tax on his share
of the income of the partnership; but any such income shall be
deemed for the purposes of Article X V to be income from sources
within Switzerland.



(4) Where under any provision of the present Convention
an estate of » deceased person is entitled to exemption from
United Kingdom tax as u resident of Switzerland on any income,
such a provision shall not be construed as requiring the United
Kingdom to grantexemption from Unitéd Kingdom tax in
respect of such part of such income as goes to any heir of such
estate who is not resident in Switzerland for the purposes of
Swiss tax and whose share of such income is not subject to
Swiss tix either in his hands or in the hands of the estate.

(5) Inthe application of the provisions of the present Con-
vention by either Contracting Party any term not otherwise
defined shall, unless the context otherwise requires, have the
meaning which it has under the laws in force in the territory of
that Party relating to the taxes which are the subject of the
Convention.

Artic.e III.

(1) The industrial or commercial profits of a United King-
dom enterprise shall not be subject to Swiss tax unless the
enterprise is engaged in trade or business in Switzerland through
& permanent establishment situated therein. If itis so engaged,

ax may be imposed on those profit by Switzerland, but only on
so much of them asis attributable to that permanent establish-
ment. °

(2) The industrial or commercial profits or a swiss enter-
prise shall not be subject to United Kingdom tax unless the
enterprise is engaged in trade or business in the United King-
dom through a permanent estab.ishment situated therein. If it
is so engaged, tax may be imposed on those profits by the Uni-
ted Kingdom, but only on so much of them as is attributable
to that permanent establishment.

(3) Where an enterprise of one of the territories is engaged
in trade or business in the other territory through a permunent
establishment situated therein, there shall be attributed to that
permanent establishment the industrial or commercial profits
which it might be expected to derive if it were an independent
enterprise engaged in the same or similar activities under the
same or similar conditions and dealing at arm’s length with the
enterprise of which it is a permanent establishment.

(4) Where an enterprise of one of the territories derivers
profits, under contracts ecncluded in that territory, from sales
of goods or merchandise stocked ina warehouse in the other
territory, those profits shall not be attributed to a permant
establishment of the enterprise in that other territory, notwith-



7

standing that the offers of purchase have been obtained by an
agent in that other territory and transmitted by him to the
enterprise for acceptance.

(5) No portion of any profits arising to an enterprise of
one of the territories shall be attributed to a permanent establish-
ment situated in the other territory by reasons of the mere
purchase of goods or merchandise within that other territory
by the enterprise.

(6) In the determination of the industrial or commercial
profits of a permanent establishment there shall be allowed as
deductions all expenses which are reasonably applicable to the
permanent establishment, including executive and general
administrative expenses so applicable, whether incurred in the
territory in which the permanent establishment is situated or
elsewhere.

ARTICLE IV
Where—

(a) an enterprise of one of the territories participates
directly or indirectly in the management, control
or capital of an enterprise of the other territory, or

(6) the same persons participate directly or indirectly
in the management, control or capital of an enter-
prise of one of the territories and an enterprise
of the other territory,

and, in either case, conditions are made or imposed between the
two enterprises, in their commercial or financial relations, which
differ from those which would be made between independent
enterprises, then any profits which would but for those
conditions have accrued to one of the enterprises but by reason
of those conditions have not so accrued may be included in the
profits of that enterprise and taxed accordingly.

ARTICLE V

Notwithstanding the provisions of Articles III and IV,
profits which a resident of one of the territories derives from
operating ships or aircraft, including profits of that resident
from the sale of tiskets for passages by such ships or aircraft,
shall be exempt from tax in the other territory.



8
AnrticLteE VI

(1) Dividends (other than dividends which, under the
laws of the United Kingdom and in accordance with Article III
of this Convention, are attributable to a permanent establish-
ment situated in the United Kingdom) paid by a company
which is a resident of the United Kingdom to a resident of
Switzerland who is subject to Swiss tax in respect thereof shall
be exempt from United Kingdom surtax.

(2) The industrial and commercial profits of a Swiss enter-
prise engaged in trade or business through a permanent establish-
ment in the United Kingdom shall, so long as undistributed
profits of United Kingdom enterprises are effectively charged
to United Kingdom profits tax at a lower rate than distributed
profits of such enterprises, be charged to United Kingdom
profits tax only at that lower rate.

(3) Where not less than 50 per cent of the entire voting
power of a company which is a resident of the United King-
dom is controlled, directly or indirectly, by a company which is
a resident of Switzerland, the distributions by the former com-
pany to the latter company, and to any other company which
is a resident of Switzerland and which beneficially owns not less
than 10 per cent of the entire share capital of the company
paying the dividends, shall be left out of account in computing
United Kingdom profits tax effectively chargeable on that com-
pany at the rate appropriate to distributed profits.

(4) (a) The Swiss anticipatory tax may be charged in
respect of dividends paid by any company created under Swiss
law to a resident of the United Kingdom, but, in the case of
any such resident who is subject to United Kingdom tax in
respect thereof, the rate of anticipatory tax shall be reduced in
in accordance with the following provisions of this paragraph
(unless the dividends are, under the laws of Switzerland and in
accordance with Article IL[I of this Convention, attributable to
a permanent establishment situated in Switzeriand).

(6) If that resident is an individual whose effective
rate of United Kingdom tax does not exceed 5 per cent,
the auticipatory tax shall not be charged.

(c) If that resident is an individual whose effective
rate of United Kingdom tax exceeds 5 per cent, the antici-
patory tex shull be charged only at the rate which, when



§

added to the rate of Federal coupon tax, equals that effec-
tive rate.

(d) If that resident is a company which controls,
directly or indirectly, not less than 95 per cent of the
entire voting power of the company paying the dividends,
the anticipatory tax shall be reduced by an amout equal to
20 per cent of the dividend.

(e) If that resident is a company which controls,
directly or indirectly, less than 95 per cent but not less
than 50 per cent of the entire voting power of the company
paying the dividends, the anticipatory tax shall be reduced
by an amount equal to 10 per cent of the dividend.

(7) If that resident is a company which beneficially
owns not less than 10 per cent of the entire share capital
of the company paying the dividends, and the provisions
of either sub-paragraph (d) or sub-paragraph (e) of this
paragraph apply to some part of the dividends paid by the
latter company, the anticipatory tax shall be reduced by an
amount equal to 10 per cent of the dividend.

(5) If at any time distributed profits of companies become
churgeable to United Kingdom profits tax at a rate other than
20) per cent above the rate at which undistributed profits are
effectively chargeable to that tax, the competent uuthorities of
the two Contracting Parties may consult together in order to
determine whether it is necessary for this reason to amend sub-
paragraphs (d) (e) and (f) of the preceding paragraph. After
such consultation has taken place either of the Contracting
Parties may give to the other Contracting Party through the
diplomatic channel written notice of termination of the provi-
sions of paragraph (3) and of sub-paragraphs (d), (ec) and (f)
of paragraph (4) of this Article, and, in such event, those
provisions shall cease to be effective from the date on which the
relevant change in the rates of United Kingdom profits tax took
effect.

(6) Subject to the provisions of sub-paragraph (a) of
paragraph (4) of this Article, where a company which is a
resident of one of the territories derives profits or income from
sources within the other territory, there shall not be imposed in
that other territory any form of taxation on dividends paid by
the company to persons not resident in that other territory, or
any tax in the nature of an undistributed profits tux on undis-
tributed profits of the company, whether or not those dividends



10

or undistributed profits represent, in whole or in part, profits or
income so derived.

ArtTicLeE VII

(1) Any interest or royalty derived from sources within
one of the territories by a resident of the other territory, who
is subject to tax in that other territory in respect thereof, shall
be exempt from tax in that first territory.

(2) In this Article—

(a) The term “interest”? means interest on bonds,
securities, notes, debentures or on any other form
of indebtedness (including mortgages or bonds
secured on real property);

(6) The term “royalty” means any royalty or other
amount paid as consideration for the right to use
any copyright, artistic or scientific work, patent,
model, design, secret process or formula, trade-
mark, or other like property or right (including
rentals and like payments for the use of indus-
trial or commercial machinery or plant or scienti-
fic apparatus), but does not include any royalty
or other amount paid in respect of the operation
of mines, quarries or other natural resources.

(3) Any capital sam derived from sources’ within one of
the territories from the sale of property or rights mentioned in
sub-paragraph (b) of paragraph (2) of this Article by a resi-
dent of the other territory shall be exempt from tax in the first
territory.

(4) Where there is a special relationship between debtor
and oreditor or both debtor and creditor have a special relation-
ship with a third person or persons, and in consequence ‘the
amount paid is greater than would have been agreed upon if
debtor and creditor had been at arm’s length the exemption
provided by this Article shall not apply to the excess.

(5) Any interest or royalty exempted from United King-
dom tax by this Article shall be allowed as a deduction for
profits tax and excess profits levy purposes from the profits or
income of the person paying the interest or royalty, whatever
the relationship between that person and the person receiving
the interest or royalty may be.



il

(6) The exemptions from tax in one of the territories
provided for in this Article shall not apply to interest, royalties
or capital sums which, under the laws of that territory and in
accordance with Article III of this Convention, are attributable
to 2 permanent establishment situated therein.

Articte VIII

(1) A resident of one of the territories shall be exempt in
the other territory from any tax on gains from the sale, transfer
or exchange of capital assets (other than gains which, under
the laws of that other territory and in accordance with
Article III of this Convention, are attributable to a permanent
establishment situated therein).

(2) In this Article, the term “capital assets’? means any
movable property, whether corporeal or incorporeal.

ARTICLE [X

(1) Income derived from real property situated in one of
the territories by a resident of the other territory shall be
subject to tax in accordance with the laws of the first mentioned
territory. Where the income is also subject to tax in the other
territory, relief from double taxation shall be given in accordance
with the provisions of Article XV.

(2) In this Article, the term ‘income from real property”
means income of whatever nature derived from real property,
including gains derived from the sale or exchange of such
property, and it also includes royalties in respect of the
operation of mines, quarries or other natural resources. It
does not however include interest from mortgages or bonds
secured on such property.

ARTICLE X

(1). Remuneration, including pensions, paid by, or out of
funds created by, the Government of the United Kingdom to
an individual in respect of services rendered to that Government
in the discharge of Governmental functions shall be exempt
from Swiss tax: provided that the exemption shall not apply
to remuneration, other than a pension, paid, toa Swiss citizen
who is not also a British subject.

(2) Remuneration, including pensions, paid by, or out of
funds created by, the "Swiss Confederation or by any Swiss



13

canton to an individual in respect of services rendered to
Switzerland in the discharge of Governmental functions shall
be exempt from the United Kingdom tax: provided that the
exemption shall not apply to remuneration, other than « pension,
paid to a British subject who is not also a Swiss citizen.

(3) The provisions of paragraphs (I) and (2) of this
Article shall not apply to payments in respect of services
rendered in connection with any trade or business carried on by
either Contracting Party or by any Swiss canton for purposes
of profit.

(4) The provisions of this Convention shall not be
construed as denying or affecting in any manner the right of
diplomatic and consular officers to other or additional: exemp-
tions now enjoyed or which may hereafter be granted to them.

ARTICLE XI

(1) An individual who is a resident of the United
Kingdom shall be exempt from Swiss tax on profits or
remuneration in respect of personal (including professional)
services performed within Switzerland in ‘any year of assess-
ment if—

| (a) he is present within Switzerland for a period or
periods not exceeding in the aggregate 183 days
during that year, and

(6) (i) in the case of a directorship or employment, the
services are performed for or on behalf of a
resident of the United Kingdom;

(ii) in other cases, he has no office or other fixed
place of business in Switzerland, and

(c) the profits or remuneration are subject to United
Kingdom tax.

(2) An individual who is « resident of Switzerland shall
be exempt from United Kingdom tux on profits or remuneration
in respect of personal (including professional) services
performed within the United Kingdom in any year of assess-
ment if—

(a) he is present within the United Kingdom for a
‘ period or periods not exceeding in the aggregate 183
days during that year, and



13

(5) (i) in the ease of a directorship or employment, the
services are performed for or on behalf of a
resident of Switzerland;

(ii) in other cases, he has no office or other fixed place
of business in the United Kingdom; and

(c) the profits or remuneration are subject to Swiss tax.

(3) The provisions of this Article shall not apply to the
profits or remuneration of public entertainers such as stage,
motion picture, radio television artists, musicians and athletes.

AnrticLeE XII

(1) Any pension (other than a pension of the kind referred
to in Article X) and any annuity, derived from sources within
one of the territories by an individual who is a resident: of the
other territory and subject to tax in that other territory in
respect thereof, shall be exempt from tax in the first territory.

(2) In this Article—

(a) The term “ Pension’’ means periodico pyyments made
in consideration of past services or by way of
compensation for injuries received ;

(6) The term “annuity”? means a stated sum payable
periodically at stated times, during life or during a
specified or ascertainable period of time, under an
obligtion to make the payments in return for
adequate and full consideration in money or money’s

worth.
ARTICLE XIII

(1) A professor or teacher from one of the territories,
who receives remuneration for teaching, during a period of
temporary residence not exceeding two years, at a university,
college, school or other educational institution in the other
territory, shall be exempt from tax in that other territory in
respect of that remuneration.

(2) A student or business apprentice from one of the
territories, who is receiving full-time education or training in
the other territory, shall be exempt from tax in that other
territory on payments made to him by persons outside
that other territory for the purposes of his maintainance,
education or training.



14
Articte XIV

(1) Individuals who are residents of Switzerland shall be
entitled ta the same personal allowances, reliefs and reduotions
for the purposes of United Kingdom tax as British subjects
not resident in the United Kingom.

(2) Individuals who are residents of the United Kingdom
shall be entitled to the same personal allowances, reliefs and
reductions for the purposes of Swiss tax us Swiss nationals
resident in the United Kingdom.

ARrTICLE XV

(1) The laws of the Contracting Parties shall continue to
govern the taxation of income arising in either of the territories,
except where express prevision to the contrary is made in the
present Convention. Where income is subject to tax in both
territories, relief from double taxation shall be given in
accordance with the following paragraphs of this Article.

(2) Subject to the provisions of the law of the United
Kingdom regarding the allowance as a credit against United
Kingdom tax of tax payable in a territory outside the United
Kingdom, Swiss tax payable, whether directly or by deduction,
in respect of income from sources within Switzerland shall be
allowed as a credit against the United Kingdom tax payable in
respect of that income. Where such income is a dividend paid
by a company which is a resident of Switzerland to a company
which controls, directly or indirectly, not less than 50 per cent
of the entire voting power of the former company, the credit
shall take into account (in: addition to any Swiss tax
appropriate to the dividend) the Swiss tax payable by the
former company in respect of its profits. or the purpose of
this paragraph, the term “ Swiss tax” shal] include the Federal
coupon tax, but shall not include communal taxes.

(3) Income (other than dividends) from sources within
the United Kingdom which under the laws of the United
Kingdom and in accordance with this Convention is subject to
tax in the United Kingdom either directly or by deduction
shall be exempt from Swiss tax.

(4) In the case of a person (other than a company or
partnership) who is resident in the United Kingdom for the
purposes of United Kingdom tax and is also resident (by
reason of domicile or sojourn) in Switzerland for the purposes
of Swiss tax, the provisions of paragraph (2) of this Article



15

shall apply in relation to income which that person derives
from sources within Switzerland, and the provisions of
paragraph (8) of this Article shall apply in relation to income
which that person derives from sources within the United
Kingdom. If such person derives income from sources outside
both the United Kingdom and Switzerland, tax may be imposed
on that income in both the territories (subject to the laws in
force in the territories and to any Convention which may
exist between either of the Contracting Parties and the
territory from which the income is derived) but the Swiss tax
on so much of that income as is subjected to tax in both the
territories shall be limited to one-half of the tax on such
income, and the United Kingdom tax on that income shall be
reduced by a credit, in accordance with paragraph (2) of this
Article, for the Swiss tax so computed.

(5) For the purposes of this Article, profits or remunera-
tion for personal (including professional) services performed in
one of the territories shall be deemed to be income from sources
within that territory, except that the remuneration of « director
of a company shall be deemed to be income from sources within
the territory in which the Company is resident, and the
services of un individual whose services are wholly or mainly
performed in ships or aircraft operated by a resident of one of
the territories shall be deemed to be performed in that territory.

ARTICLE XVI

(1) Where it is provided in this Convention that relief
from tax in respect of any kind of income shall be allowed in
the territory from which such income is derived, that provision
shall not be construed as requiring that income to be paid
without deduction of tax at source at the full rate. Where tax
has been deducted at source from such income the taxation
authorities of the territory in which relief from tax is
required to be given shall, when the taxpayer in receipt of the
income shows to their satisfaction and within the time limits
presoribed in that territory that he is entitled to the relief,
arrange for the appropriate repayment of tax.

(2) Where any income is exempted from tax by any
provision of this Convention, it may nevertheless be taken into
account in computing the tax on other income or in determin-
ing the rate of such tax.

(3) For the purpose of calculating the reliefs due under
Article VI and XIV, the income of partnership shall be
regarded as that of its individual members. :



16
Articte XVII

(1) The provisions of the present Convention shall not be
construed as restricting in any manner any exemption,
deduction, credit or other allowance now or hereafter accorded
by the laws in force in the territory of one of the Contracting
Parties in the determination of the tax imposed in such
territory.

(2) The provisions of the present Convention shall not be
construed as derogating from any right or privilege conferred
upon taxpayers by the Agreement of the 17th October, 1931,
between the Government of the United Kingdom and the Swiss
Federal Council for reciprocal exemption from taxation on
profits or gains arising through an agency.

ArtTicLe XVIII

(1) The nationals of one Contracting Party shall not be
subjected in the territory of the other Contracting Party to any
taxation or any requirement connected therewith which is other,
higher or more burdensome than the taxation and connected
reqturements to which the nationals of the latter Party are or
may be subjected in similar circumstances.

(2) The enterprises of one of the teritories, whether
carried on by a company, a body of persons or by individuals -
alone or in partnership, shall not be subjected in the other
territory, in respect of income, profits or capital attributable to
their permanent establishments in that other territory, to any
taxation which is other, higher or more burdensome than the
taxation to which the enterprises of that other territory
similarly carried on are or may be subjected in respect of the
like income, profits or capital.

(8) The Income, profits and capital of an enterprise of one
of the territories, the capital of which is wholly or partly owned
or controlled, directly or indirectly, by 2 resident or residents
of the other territory, shall not be subjected in the first territory
to any taxation which is other, higher or more burdensome
than the taxation to which other like enterprises of that first
territory are or may be subjected in similar circumstances in
respect of the like income, profits and capital.

(4) Nothing in paragraph (1) or paragraph (2) of this
Article shall be construed as obliging one Contracting Party to °
grant to nationals of the other Contracting Party who are not
resident in the territory of the former Party the same



17

personal allowances, reliefs and reductions for tax purposes ae
are granted to its own nationals.

(5) In this Article the term “ nationals ” means—

(a) in relation to Switzerland, all Swiss citizens wherever
residing and all entities. with or without juridical
personality created under Swiss laws;

(6) in relation to the United Kingdom, ull British subjects
and British protected persons—

(1) residing in the United Kingdom or any territory
to which the present Convention is extended
under Article X XI, or

(ii) deriving their status as such from connexion with
the United Kingdom or any territory to which
the present Convention is extended under
Article X XI, and all legal persons, partnerships,
associations and other entitities deriving their
status as such from the law in force in the United
Kingdom or any territory to which the Conven-
tion is extended under Article X XT.

(6) In this Article the term “taxation” means taxes of
every kind and description levied on behalf of any authority
whatsoever.

ARTICLE XIX.

(1) Where a taxpayer shows to the satisfaction of the
competent authority of the Contracting Party of which he is a
national or in whose territory he is a resident that he has not
received the treatment in the other territory to which he is
entitled under any provision of this Convention, that competent
authority shall consult with the competent authority of the
other Party with a view to the avoidance of the double taxation
in question. :

(2) The competent authorities of the two Contracting
Parties may communicate with each other directly for the
purpose of giving effect to the provisions of this Convention
(and in particular the provisions of Articles III and IV) and
for resolving any difficulty or doubt as to the application or
interpretation of the Convention.

Articte XX.

(1) The competent authorities of the Contracting Parties
ehall exchange such information (being information which is at



i8

their disposal under their respective taxation laws in the normal
course of adminis:ration) as is necessary for carrying out the
provisions of the present Convention in relation to the taxes
which are the subject of the Convention. Any information so
exchanged shall be’ treated as secret and shall not be disclosed
to any persons other than those concerned with assessment and
collection of the taxes which are the subject of the Convention.
No information as aforesaid shall be exchanged which would
disclose any trade, business, industrial or professional secret
or trade process.

(2) In no case shall the provisions of this Article be
construed as imposing upon either of the Contracting Parties
the obligation to carry out administrative measures at variance
with the regulations and practice of either Contracting Party or
which would be contrary to its sovereignty, security or public
policy or to supply particulars which are not procurable under
its own legislation or that of the Party making application.

ARTICLE X XI.

(1) The present Convention may be extended, either in its
entirety or with modifications, to any territory for whose
international relations the United Kingdom is responsible and
which imposes taxes substantially similar in character to those
which are the subject of the Convention, and any such extension
shall take effect from such date and subject to such modifications
and conditions (including conditions as to termination) as may
be specified and agreed between Contracting Parties in notes to
be exchanged for this purpose.

(2) The termination infrespect of the United Kingdom or
Switzerland of the present Convention under Article XXIV
shall, unless otherwise expressly agreed by the Contracting
Parties, terminate the application of the Convention to any
territory to which it has been extended under this Article.

ArticLe XXII.

(1) The present Convention shall be ratified and the
inetruments of ratification shall be exchanged at Berne as soon
as possible.

(2) The present Convention shall enter into force upon the
exchange of ratifications.



19
ARTICLE X XIII.

(1) Upon the entry into force of the present Convention
in accordance with Article XXII, the provisions of the
Convention shall bave effect—

(a) In the United Kingdom—

as respects income tax (including surtax) for any year
of assessment beginning on or after the 6th April,
19538;

as respects profits tax and excess profits levy in
respect of the following profits—

(i) profits by reference to which income tax is, or but
for the present Convention would be, chargeable
for any year of assessment beginning on or after
the 6th April, 1953;

(ii) other profits being profits by reference to which
income tax is not chargeable, but which arise
in any chargeable accounting period beginning on
or after the Ist April, 1953, or are attributable
to so much of any chargeable accounting period
falling partly before and partly after that date
as falls after that date;

(b) In Switzerland—

for any taxable year beginning on or after the lst
January, 1953.

(2) The exemption from tax provided in Article V shall
have effect for any year of assessment beginning on or after the
6th April, 1946.

ARTICLE XXIV.

The present Convention shall continue in effect indefinitely
but either Contracting Party may, on or before the 30th June
in any calendar year not earlier than the year 1937, give to
the other Contracting Party, throngh the diplomatic channel,
written notice of termination and, in such event, the Convention
shall cease to be effective—

(a) In the United Kingdom—

as respects income tax (including surtax) for any year
of assessment beginning on or after the 6th April in



20

the calendar year next following that in which the
notice is given;

as respects profits tax in respect of the following
profits—

(i) profits by reference to which income tax is
chargeable for any year of assessment beginning
on or after the 6th April in the calendar year next
following that in which the notice is given;

(ii) other profits being profits by reference to which
income tax is not chargeable, but which arise in
any chargeable accounting period beginning on
or after the Ist April in the calendar year next
following that in which the notice is given or
are attributable to so much of any chargeable
accounting period falling partly before and partly
after that date as falls after that date;

(6) In Switzerland—

for any taxable year beginning on or after the Ist
January of the calendar year next following that in
which the notice is given.

In witness whereof the above mentioned Plenipotentiaries
have signed the present Convention and have affixed thereto
their seals.

Done in duplicate at London, the 30th day of September,
one thousand nine hundred and fifty four, in the English and
French languages, both texts being equally authoritative.

(L. 8.) Doveras Dopps-Parker,
(L. 5.) E. Bernata.

SECOND SCHEDULE.



1. Application. (a) The provisions of the Conven-
tion incorporated in the First Schedule to this Order shall apply
as modified below:—

i) as if the Contracting Parties were the Colony of
g : y
Antigua and the Swiss Federal Council;



21

(ii) as if the tax concerned in the case of Antigua
were the income tax;

(iii) as if references to “the date of signature of the
Convention” were references to the 26th day of
August, 1963.

(6) The extension shall have effect in Antigua as respects
tuxes charged for the year of assessment, or year of
income beginning on the Ist day of January, 1961,
and for subsequent years, years of assessment or years
of income, (and will have effect in Switzerland as
respects Swiss tux, for any taxable year beginning on
or after Ist day of January, 1961).

(c) The extension shall continue in effect in Antigua
indefinitely, but either the Government of the United
Kingdom or the Swiss Federal Council may, on or
before the 30th June in any. calendar year not earlier
than the yeur 1966 give to the other through the
diplomatic channel written notice of termination and in
such event the present extension shall cease to have
effect—

(i) in Switzerland, for any taxable year beginning on
or after the first day of January of the calendar
year next following that in which the notice is
given; and

(ii) in Antigua, as respects taxes charged for any year,
year of assessment or year of income beginning
on or after the Ist day of January 1961 in the
calendar year next following that in which the
notice is given.

2. Modifications. (a) Article VI shall be deleted.

(6) References to Articles to VII shall be deemed to be
deleted and in clause (3) of Article XV the words
“other than dividends” in brackets shall be deemed
to be replaced by the words “ other than dividends and
interest’. —

Made by the Administrator acting in accordance with the
advice of the Execatitive Council 13th day of May, 1964.

E. T. Henry,
Clerk of the Council.

Printed at the Governmer.t Printing Office, Antigua, Leeward Islands,
by Ropert LINDSAY, Government Printer—By Authority.
1964,
A.C. 31/33 —520 —7.64. [Price 45 cents.]






ANTIGUA.

STATUTORY RULES AND ORDERS.
1964, No. 13.

The Vehicles and Road Traffic (Amendment)
Regulations, 1964, dated 24th June, 1964,
made by the Administrator in Council under
section 77 of the Vehicles and Road Traffic
Ordinance, 1946, (No. 5 of 1946).

——— ee

[ (razetted 16th July, 1964]

1. These Regulations may be cited as the Short title.
Vehicles and Road Traffic (Amendment) Regula- Soe
tions, 1964, and shall be read and construed as one ies.
with the Vehicles aud Road Tratic Regulations, a
1946, and all anncndments thereto, hereinafter called ares,
the principal Regulations. 18/1956,

‘ 38/1956.
_ 7/1987.

27/1960.

43/1960.

2. Regulation 44 ofthe principal Regula- Amendment

‘Ons | : f Rpg ula-
tious is hereby ainended by adding the following {ion’s4 of
as sub-revulation (3) thereof: principal

. Regulations.

“¢(3) Any person who fails to com-.
ply with paragraph (a) of sub
regulation (1) of this regulation or who
fails to comply with any requirement
given under this regulation shall be
guilty of an offence and liable on sum-
mary conviction to a fine not exceeding
Penalty, | One hundred and twenty dollars or to
imprisonment for a term not exceeding
six months.”
Made by the Admmistrator in Council this 24th day of
June, 1964.
EK. T. Henry,
Clerk of the Council.
Printed at tne Government Printing Office, Antigua, Leeward Islands.

by Ronert LINDSAY, Government Printer.—Ry Authority.
1964.

520—7.64. (Price 5 cents.)








ANTIGUA.

STATUTORY RULES AND ORDERS.
1964, No. 14.

The Rate Declaration (Change of Time) Order, 1964, dated
24th June, 1964, made by the Administrator under the
provisions of section 33 of the Property Tax Ordinance,
1962 (No. 15 of 1962).

[ Gazetted 16th July, 1964.]

WHEREAS by subsection (1) of section 16 of the Pro-
perty Tax Ordinance, 1962, it is inter alia, provided that the
Administrator may, in respect of each or any parish or parishes,
by Order made before the Ist day of December in each year,
declare the rates to be levied and collected on all properties
liable to be taxed under the said Ordinance:

AND WHEREAS by subsection (2) of section 16 of the
said Ordinance it is provided that Orders made under section
16 of the said Ordinance shall be published in the Gazette on
or before the Ist day of December of the year in which they
are made:

AND WHEREAS it was not possible in the year 1962 to
make and publish such an Order by the dates hereinabove
mentioned:

AND WHEREAS by section 33 of the said Ordinance it
is provided that the Administrator may by Order vary the time
within which any act or duty is required to be done under the
provisions of the said Ordinance, or the date upon which any
such act or duty is required to be performed: ,

AND WHEREAS it is expedient to alter the date before
which an Order should be made under section 16 of the said
Ordinance declaring the rates to be levied in respect of the year
1964, and to alter the date by which such an Order should be
published in the Gazette:

NOW, THEREFORE, the Administrator in pursuance of
the powers conferred upon him by section 33 of the Property
Tax Ordinance, 1962, is pleased, by and with the advice of the
Executive Council of Antigua, to order, and it is hereby ordered
as follows:—



2

1. Short Title and Commencement. This
Order may be cited as the Rate Declaration (Change of Time)
Order, 1964, and shall take effect from the 25th day of June,
1964. >

2. Change of dates. The Order to be made by the
Administrator under the provisions of subsection (1) of section
16 of the Property Tax Ordinance, 1962, in respect of each of
the parishes, declaring the rates to be levied and collected on all
properties liable to be taxed under the said Ordinance in respect
of the year 1964, shall be made before the 10th day of July,
1964, and the date on or before which such Order shall be pub-
lished in the Gazette in accordance with the provisions of
subsection (2) of section 16 of the said Ordinance shall be the
17th day of July, 1964.

Made by the Administrator acting in accordance with the
advice of the Executive Council of Antigua this 24th day of
June, 1964.

E. T. Henry
Clerk of the Council.



Printed at the Government Printing Office, Antigua Teeward Islands,
by Ropert Linpsay, Government Printer.—By Anthority.
1964.
520—7.64. [Price 7 cenis.]



ANTIGUA.

STATUTORY RULES AND ORDERS.
1964, No. 15.



THE PrnstonaBLE Orrices ORDER, 1964, paTrp 10TH JuNE,
1964, MADE BY THE ADMINISTRATOR IN COUNCIL UNDER
SECTION 2 (1) oF THE PENSIons Act, 1947 (No. 12/1947)

[Gazetted 16th July, 1964]

1. Short Title. This Order may be cited as the
Pensionable Offices Order, 1964.

2. Pensionable Offices. The Offices specified in
the First Schedule hereto are hereby declared to be pensionable
offices within the meaning of the Pensions Act, 1947.

3. Preservation of pension rights. Any office
heretofore declared to be pensionable, but not- included in the
said Schedule, is hereby declared to be no longer pensionable:

Provided. that nothing in this Order shall affect the
pension rights in respect of any such office (hereby declured to
be no longer pensionable) of the holder of such office, so long
as he shall hold such office, or of any former holder of any
such office.

4. Cancellation. The Orders set out in the Second
Schedule hereto are hereby cancelled.

FIRST SCHEDULE.
Administration:

Administrator
Secretary to Administrator
Financial Secretary
Price Control Officer
Handcraft Orgauiser
Relieving Officer
. Warden of Barbuda
Homecraft Officer

Agriculture, Veterinary and Fisheries :

Director of Agriculture
Veterinary Off.cer
Government Chemist



2

Agriculture, Veterinary and Fisheries (Cont'd)

Farm Manager

Farm Foreman

Agricultural Agsistant, Grade I
Agricultural Assistant, Grade IT
Agricultural Assistant, Grade III
Agricultural Assistant, Grade IV
Agricultural Assistant (Surveying)
Cotton Officer

Protection Officer

Extension Officer

Accountant, Peasant Development Services
Mechanical Unit Supervisor
Fishery Officer

Fishery Assistant, Grade I

Audit :

Senior Auditor
Auditor
Examiner of Accounts

Broadcasting and Information :

Broadcasting and Information Officer
Broadcasting Assistant

Civil Aviatien:
Director of Civil Aviation
Operations Officer and Air Traffic Control Officer
Air Traffic Controller
Air Traffic Control Assistant
Labour Foreman and Operator
Electrical Assistant
Telephone Operator

Customs :

Collector of Customs

Deputy Collector of Customs
Harbour Master

Senior Customs Guard
Customs Guard

Coxswain

Education :

Education Officer

Inspector of Schools

Specialist Supervisor Handcraft
Specialist Supervisor Handicraft
Speoialist Supervisor Infant Teaching
Specialist Supervisor Home Economics
Head Teacher, Grade I

Head Teacher. Grade IT

Specialist Teacher



3

Education— (Coné’a)

Assistant Teacher

Headmaster/mistress Secondary School I
Headmaster/mistress Secondary School II
Senior Graduate Secondary School Assistant
Senior Science Graduate

Graduate Secondary School Assistant
Non-graduate Secondary School Assistant
School Attendance Officer

Principal Teachers’ Training College
Vice Principal Teachers’ Training College
Lecturer Teachers’ Training Oollege
Matron Teachers’ Training College

Tutor Teachers’ Training College

Electricity, Ice and Cold Storage :

Director Electricity, Ice-and Cold Storage
Plant Superintendent

Assistant Plant Superintendent

Mechanic

Power Station Operator

Storekeeper

Service Line Inspector

Central Housing and Planntng Authority :

Housing Executive Ofticer
Building Surveyor
House Property Manager

Income Tax:

Commissioner of Income Tax
Deputy Commissioner of Income Tax

Judicial and Legal :

Chief Justice

‘Pnisne Judge

Attorney General

Magistrate

Additional Magistrate
Registrar and Provost Marshal
Legal Assistant

Labour :

Labour Commissioner
Labour Inspector

Library :
Librarian



Medical, Hospital, Institutions, and Central Board of Health:

Senior Medical Officer

Medical Officer, Institutions
District Medical Officer

Medical Officer

Dental Surgeon

Medical Superintendent Holberton Hospital
Surgeon or Surgeon Speeialist
Physician or Physician Specialist
Medical Officer (House Officer)
Superintendent of Public Health Nurses
Senior Public Health Nurse
Public Health Nurse

District Nurse—Midwife

Senior Dispenser

Junior Dispenser

X-ray Technician

Senior Laboratory Technician
Laboratory Technician

Matron

Assistant Matron

Sister Tutor

Nursing Sister

Departmental Sister

Ward Sister

Home Sister

Charge Nurse (Matron of an Institution)
Charge Nurse

Staff Nurse

Hospital Steward

Hospital Housekeeper
Radiographer

Telephone Operator
Superintendent, Mental Hospital
Assistant Superintendent Mental Hospital
Chief Health Inspector

Building Inspector

Field Technician

Insect Pest Control Officer
Senior Public Health Inspector
Public Health Inspector Class I
Public Health Inspector Class II
Storekeeper

Market Supervisor
Slaughterhouse Supervisor

Time Keeper

Property Valuation Officer

Police :

Superintendent of Police
Agsistant Superintendent of Police



Printing Office :

Superintendent, Printing Office
Assistant Superintendent, Printing Office
Technician Grade I

Technician Grade II

Technician Grade III

Prison :

Superintendent of Prison
Chief Prison Officer
Principal Prison Officer
Prison Officer, Grade I
Prison Officer, Grade II
Prison Officer, Grade III
Prison Matron

Female Warder

Post Office :

Postmaster
Assistant Postmaster

Public Works :

Director of Public Works
Assistant Engineer
Inspector of Works
Foreman of Works
Surveyor Supervisor

Telephone :

Superintendent of Telephones
Head Operator, Telephones
Telephone Operator

Assistant Telephone Operator
Foreman, Telephones

Head Linesman, Telephones
Telephone Linesman

Training School :

Master, St. John’s Training School
Matron, St. John’s Training School

Treasury :

Accountant General
Deputy Accountant General

Administrative Grade :

Administrative Secretary
Assistant Administrative Secretary



6

x

Executive Grade :

Senior Executive Officer
Executive Officer

Graded Clerical Staff :

Senior Clerk
Clerk
Clerical Assistant

Graded Subordinate Staff :

Chief Petty Officer
Petty Officer, Class I
Petty Officer, Class II

SECOND SCHEDULE.
The Pensionable Offices Order. 1956 (S.R. & O. 1956 No. 29)

The Pensionable Offices (Amendment) Order, 1958 (S.R. & O.
1958 No. 12)

The Pensionable Offices (Amendment) Order, 1959 (S.R. & O.
1959 No. 6)

The Pensionable Offices (Amendment No. 2) Order, 1959
(3.R. & O. 1959, No. 51)



Printed at the Government Printing Office Antigua, Leeward Islands
by Rogrrr Linpsay Government Printer.—By Authority.
1964.
520—7.64, [Price 15 cents.)



ANTIGUA.

STATUTORY RULES AND ORDERS.
1964, No 16.

The Rates Declaration Order, 1964, dated 2nd July, 1964,
made by the Administrator under the provisions of sec-
tion 16 of the Property Tax Ordinance, 1962, as modified
by the Rates Declaration (Change of Time) Order, 1964.

| Gazetted 16th July, 1964.)

1. Short Title. This Order may be cited as the Rates
Declaration Order, 1964.

2. The rates to be levied and collected. The
rates to be levied and collected on all properties liable to be taxed
under the provisions of the Property Tax Ordinance, 1962,
(No. 15 of 1962), in respect of the year 1964, shall be ten. per
cent of the annual value of occupied property and 2 per cent of
the value of unoccupied property.

Made by the Administrator acting in accordance with the
advice of the Executive Council of Antigua, this 2nd day of
July, 1964.

E. T. Henry,
Clerk of the Counetl.

Printed at the Government Printing Office, Antigua Leeward Islands,
By RoBeErT LINDSAY, Government Printer.—By Authority.
1964. .
520—7.64. [ Price 5 cenés.]





if
i

Mog.
RN RS

ee ay tte
ee |



Notices.





It is hereby notified for general
information that in accordance with
the provisions of regulation 5 (3) of
the Air Navigation (Licensing of Air
Services) Regulations, 1949, the Ad-
ministrator has been pleased to
appoint A. R. MEADE, Esquire, to be
a member of the Air Transport
Licensing Authority of Antigua
(during the absence on leave of D. A.
NANTON, Esquire, Airport Manager)
for the period Ist Jnne to 30th
November, 1964.

Administration Building,
St. John’s,
Antigua.
9th July, 1964.
Ref. No. A. 7/129.



Itis notified for general information
that the following persons have been
appointed as members of the Antigua
Whitley Council for the year ending
31st March, 1965.

Official Side

The Veterinary Officer
(Chairman)

The Financial Secretary

The Education Officer

The Legal Assistant

The Senior Medical Officer
The Director of Public Works

Stag Side

Mr.
Mr.
Mr.
Mr.
Mr.
Dr.

WILLIAM BUNTIN
JOHN O’MARD

St. GEORGE MICHAEL
C. G. SAMPSON

E. G. O’M. BERRIDGE
H. A. A. TOMLINSON.

Administration Building,
St. John’s,
Antigua.

Ref. No. F. P. 13/136-T1



No. 44

The following Statutory Rules and
Orders are circulated with this Gazette
and form part thereof:—

Antigua.

No. 10 of 1964, ‘‘ The Income Tax
(Double Taxation Relief) (Switzer-
land) Order, 1964.”

21 pp. price 45 ots.

X

g28. 729)
9624

ho Bet 4 VIRGIN IS

VOL. IX.

THE

ANTIGUA, MONTSE

AND

LANDS GAZE



Published by Authority.

THURSDAY, l6ru JULY, 1964.

No. 31.





No. 13 of 1964, ‘‘ The Vehicles and
Road ‘Traffic (Amendment) Regula-
tions, 1964.” 1 pp. Price 5 cts.

No. 1k of 1964, “‘The Rate Declara-
tion (Change of Time) Order, 1964.”
2 pp. price 7 cts.

No. 15 of 1964, ‘The Pensionable
Offices Order, 1964.”
6 pp. Price 15 cts.

No. 16 of 1964, ‘‘ The Rates Declara-
tion Order, 1964.”
1 pp. Price 5 ets.

Income Tax Notice.

The following article which hag
been levied upon under Section 57, of
the Income Tax Ordinance, 1945, will
be sold by public auction on Friday,
27th July, 1964, at 1.30 p.m.at the
Court House yard, Ply mouth
Montserrat.

One (1) Anglia Deluxe Estate Car
Registration Number: M 384
Colour: Ermine White

Horse Power: Ten (10)

C. C. Sr. Lovts,
Acting Provost Marshall

Registry,
Court House,
Plymouth, Montserrat.
6th July, 1964,



Importers are hereby reminded that
if their quota of Rice allotted is not
purchased within ten (10) days after
arrival, it will be otherwise disposed
of.

EARL O. PESTAINA.
Supply Officer.



TRADE MARKS OFFICE,
ANTIGUA, 26th June, 1964.

American-Cigarette Company
(Overseas) Limited of Staedtle 380,
Vaduz, Liechtenstein have applied for
Registration of one Trade Mark con-
Sisting of the following:—

AMSTEL

in Class 45, that is to say, tobacco,
whether manufactured or unmanufac-
tured.



The Applicants claimed that they
have not used the suid Trade Mark in
respect of the said goods before the
date of their said Application.

Any person may within three
months from the date of the first ap-
pearance of this Advertisement in the
Antigua, Montserrat, & Virgin
Islands Gazette, give notice in dupli-
eate at the Trade Marks Office,
Antigua, of opposition to registration
of the said Trade Mark.

HENRY J. ELWIN,
Ag. Registrar of Trade Marks.

TRADE MARKS OFFICE,
TORTOLA, BRITISH VIRGIN ISLANDS,

12th June, 1964.

COMPANIA SWIFT DE LA
PLATA SOCIEDAD ANOMINA of
88 Maipn Street, Buenos Aires, Argen-
tine, Republic have applied for Reu-
istration of one Trade Mark consist-
ing of the following:—



in Class 42, that is to say, Substances
used as food or as ingredients in food.

The Applicants claim that they
have used the said Trade Mark in
respect of the said goods for one year
before the date of their said Applica-
tion.

Any person may within three
months form the date of the first
appearance of this Advertisement in
the Antigua, VUontserrat and Vir-
gin Istands Gazetie, give notice in
duplicate at the Trade Marks Office,
Tortola, British Virgin Islands, of
opposition to registration of the said
Trade Mark.

L. I. AUSTIN,
Ag. Registrar of Trade Marks.
148
TRADE MARKS OFFICE,
MONTSERRAT 17th June, 1964.

FRISCO FOODS CORPORATION
of 100 Tenth Street, Wilmington
99, Delware, United States of Ameri-
ca, have applied for lKegistration of
one Trade Mark consisting of the
following: —



in Class 45 this is to say, ‘* tobocco,
whether manufactured or unmanu-
factured ”’.

The Applicants claim that they
have not used the said Trade Mark in
respect of the said goods before the
date of their said Application.

Any person may within three
months from the date of the first
appearance of this Advertisment in
the Antigua, Montserrat, & Virgin
Islands Gazette, give notice in dupli-
eate at the ‘Trade Marks Office,
Montserrat, of opposition of the said
Trade Mark.

Cc. C. St. Louis,
Registrar of Trade Marks.



TRADE MARKS OFFICE,

MONTSERRAT 23rd June, 1964.

WITHROP PRODUCTS INC. of
1450 Broadway, City and State of
New York, United States of America,
have applied for Registration of
one Trade Mark consisting of the
following:—

WINTOMYLON

in Class 3, that is to say ‘‘ Chemical
substances prepared for use in
medicine and pharmacy.”

The Applicants claim that they have
not used the said Trade Mark in
respect of the said goods before the
date of their said Application.

Any person may within three
months from the date of the first
appearance of this Advertisement in
the Antigua, Muntserrat, & Virgin
Islands Gezetie give notice in dupli-
eate at the Trade Marks Office,
Montserrat, of opposition of the said
Trade Mark.

CO. C. St. Lours,
Registrar of Trade Marke.

THE ANTIGUA MONTSERRAT & VIRGIN ISLANDS GAZETTE.

TRADE MARKS OFFICE,

MONTSERRAT 17th June, 1964.

CARRERAS LIMITED of Christo-
pher Martin Road, Basildon Essex,
England, have applied for Registration
of one Trade Mark consisting of the
following:--

CORVETTE

in Class 45 in respect of all goods
included in Class 45.

The Applicants claim that they
have not used the Trade Mark in
respect of the said goods for any time
in Montserrat before the date of their
said Application.

Any person may within three
months from the date of the first
appeurancs of this Advertisement in
the Antigua, Montserrat, & Virgin
Islands Gazette give notice in
duplicate at the Trade Marks Office,
Montserrat, of opposition of the said
Trade Mark.

C. C. St. LogvIs,
Registrar of Trade Marks.

TRADE MARKS OFFICE,
TORTOLA, BRITISH VIRGIN ISLANDS
15th June, 1964.

AMERICAN-CICARETTE C OM-
PANY (OVERSEAS) LIMITED of
Staedtle 380, Vaduz Liechtenstein
have applied for Registration of one
Trade Mark consisting of the follow-
ing:—



secs

in Class 45 that is to say “ tobacco,
whether manufactured or unmanufac-
tured.

The Applicants claim that they
have not used the said Trade Mark in
respect of the said goods before the
date of their said Application.

Any person may within three
months from the data of the first ap-
pearance of this Advertisement in the

[July 16, 1964

Antiqua, Montserrat & Virgin Is-
lands Gazette, vive notice in duplicate
at the Trade Marks Office, ‘lortola,
British Virgin Islands, of opposition to
registration of the said Trade Mark.

L. I. AUSTIN,

Ag. Registrar of Trade Marks.



TRADE MARKS OFFICE,
TORTOLA, BRITISH VIRGIN ISLANDS,
3rd June, 1964.

WILLIAM HOLLINS & COM-
PANY of Viyella House, 54, Conduit
Street, London, W.I. England have
applied for Registration of one Trade
Mark consisting of the following:—

WIVELLA

in Class 38 that is to say, Articles of
clothing.

The Applicants claim that they
have used the said Trade Mark in
respect of the said goods for sixty-
nine years before the date of their
said Application.

Any person may within three
months from the date of the first
appearance of this Advertisement ina
the Antiyua, Montserrat and Vir-
gin Islands Gazetle, give notice in
duplicate at th» Trade Marks Office,
Tortola, British Virgin Islands, of
Opposition to registration of the said
Trade Mark.

L. I. Austin,
Ag. Registrar of Trade Marks.

TRADE MARKS OFFICE,
TORTOLA, BRITISH VIRGIN ISLANDS,

12th June, 1964.

CARRERAS LIMITED of Chris-
topher Martin Road, Basildon, Essex
England have applied for Registration
of one rade Mark consisting of the
following:—.

STRATHMUIR

in Class 45, that is to say, all goods
included in Class 45.

The Applicants claim that they have
not used the said Trade Mark in re-
spect of the snid goods before the date
of their said Application.

Any person may within three
months from the date of the first ap-
pearance of this Advertisement in the
Antigua, Montserrat, & Viryin Is-
lands Gazette, give notice in duplicate
at the ‘Trade Marks Office, Tortola,
British Virgin Isiands, of opposition
to registration of the said Trade Mark.

L. I. AUSTIN,

Ag. Registrar of Trade Marks.
July 16, 1954]

TRADI MARKS OFFICE,
ANTIGUA, 26th June 1964

8.A. VAUTIER FRERES & CIF
‘of Grandson, Yverdon, Vaud Switzer-
land have appiied for Registration of
one Trade Mark consisting of the
following:—



VAUTIBER

in Class 45, that is to say tobacco
whether manufactured or unmanu-
factured

The Applicants claim thai they
have not used the said Trade Mark in
respect of the said goods before the
‘date of their said Application.

Any person may within threa
Months from the date of the fir-t
‘appearance of this Advertisement in
the Antigua, Montserrat & Virgin
Islands Gazette, give notice in dupli-
eate at the Trade Marks Office,
Antigua, of opposition to registration
of the said Trade Mark.

Henry J ELWIy,
Ag. Registrar of Trade Marks,



THE ANTIGUA MONTSERRAT & VIRGIN ISLANDS GAZETTE.

TRADE MARKS OFFICE,
ANTIGUA, 26th June. 1964.

SULLANA A.G. of Sihlquai 266/
268, Zurich 5. Switzerland have
applied for Registration of one Trade
Mark consisting of the following;—

SULLANA

in Class 45, that is to say tobacco
whether mannfactured or unmanu-
factured.

The Applicants claim that they
have not used the said Trade Mark in
respect of the said goods befere the
date of their said Application.

Any person may within three
months from the date of the first
appearance of this Advertisement in
the Antigua, Montserrat & Virgin
Tslands Gazette give notica in dupli-
eate at the Trade Marks Office,
Antigua, of opposition to registration
of the said Trade Mark.

HENRY J. ELWIN,
Ag. Registrar of Trade Marks.

TRADE MARKS OFFICE,
TORTOLA, BRITISH VIRGIN ISLANDS,
23rd June, 1964.

ST. REGIS TOBACCO CORPORA-
TION LIMITED of Staedtle 380,
Vaduz, Liechtenstein has applied for

All figures in West Indian dollars.
4 (Barclays Bank (D.C. 0.), Royal Bank of Canada.
Antigua Co-oparative Bank Ltd. and the Bank of Nova Scotia)

Figures for the Quarter ended 31st March, 1964.

Number of banks reporting :

149

Registration of one Trade Mark con-
sisting of the following:—

GOLD BAND

in Class 45 that is to say, all goods
included in Class 45.

The Applicants claim that they have
not used thesaid Trade Mark in re-
spect of the said goods before the date
of their said Application.

Any person may within three
months from the date of their first
appearance of this Advertisement in
the Anligua, Montserrat & Virgin
Islands Gazett», give notice in dupli-
cate at the Trade Marks Office, Tortola,
British Virgin Islands, of opposition
to registration of the said Trade Mark,

L. I. AUSTIN,
Ag. Registrar of Trade Marks.



RAINFALL FIGURES

Agricultural Department,
Antigua.



Month, 1960 1961 1962 1963 1964
January 384 2.16 6.77 462 2.99
February 5.09 2.31 0.92 1.12 0.79
March 3.15 1.84 081 0.62 1,21
April 148 0.74 3.56 1.26 5.04
May 1.49 2.31 4.42 695 3.32
June 1.79 2.90 510 2.87 1.40
July 11th 1.25 0.80 1.05 0.71 1.79





18.12 15.06 22.63 18.05 16.54







BANKING STATISTICS—LEEWARD ISLANDS.

LIABILITIES. ASSETS.
$ $ $
1. Notes in circulation 5,234.40 1. Cash 1,138,683.24
‘2. Deposits 23,203,616.53 2. Balances due by other banks in the
Colony 484,966.48
(i) Demand 5,466,953.77 {
(ii) Time 3,189,668.74 3. Balances due from banks abroad
(iii) Savings 14,546,994.02 (including Head Office or branches
outside the Colony) and other short
3. Balances due to:— claims such as bills discounted
drawn on abroad 10,314,045.73
(a) Other banks in the Colony 214,895.00
(i) U.K. $9,737,989.40
(b) Banks abroad (includ- (ii) U.S.A. 319,922.13
ing Head Oiice or (iii) Canada 167,051.00
branches outside tho (iv) Elsewhere 89,083.20
Colony 5,658,024.34 4. Loans and Advances 16,167,104.56
(i) U.K. 4,695,347.72 | (a)Primary Production 6,824,881.00
(ii) U.S.A. 322,949.40
(iii) Canada 77,221.82 (6) Other Industries 1,474,434.80
(iv) Elsewhere 562 505.40 | (c) Other Advances 7,867,788.76
4, Other Liabilities $1,073,567.34 5. Investments 49,399.20
6. Other Assets 2,001,138.40



$30,155,337.61



Net Overseas Assets held against Local Liabilities—$1,451,258

$30,155,337.61




150 THE ANTIGUA, MONTSERRAT & VIRGIN ISLANDS GAZETTE. — [July 16, 1964

StateMENT oF Currency Notrs ann Corns In Circulation IN THE BRITISH CARIBBEAN
TERRITORIES (EasTERN GROUP) ON IsT JUNE, 1964.







Noles. Coins.

Average circulation during April, 1964:— $ $

British Caribbean Currency 101,509,431 5,412,743

Demonetised Govt. notes 959,488

$102,468,919 $5,412,743

British Caribbean Notes & Coins in

circulation on Ist Jung, 1964:—

Trinidad & Tobago * 43,239,566 2,487,971

Barbados 6,459,425 812,875

British Guiana 36,801,142 1,124,077

Grenada 5,475,100 213,800

St. Vincent 1,028,300 121,825

St. Lucia 1,503,253 150,200

Dominica 2,507,400 125,650

Antigua 5,576,800 202,300

St. Kitts 56,100 145,475

Montserrat 322,000 26,700

“ Proof sets of Coins” — 1,870
Total British Caribbean notes & coins in circulation §£ ——-———— —_-———_

on Ist Jung, 1964 $102,856,886 $5,412,743
Demonetised Govt. notes outstanding on Ist June, 1964:—

Trinidad & Tobago $664,684

British Guiana 231,607

Barbados 62,876
Total demonetised Govt. notes outstanding 959,107 —
Total circulation on 1st June, 1964 $103,816,053 $5,412,743







As a result of the enactment of Exchange Control legislation in British Guiana, movements of currency noter by travellers from
that Territory to other Territories participating in the Currency Agreement appear to have become abnormal since 1962 and
the circulation in some Territories, on the basis of issues less withdrawals, udjusted to take account of Bunk transfers. has in
consequence become unreulistic and in fact misleading. It will be noted that the value of notes with-drawn at St. Kitts
exoeeded those issued in that Territory.

K. L. Sargeant,
British Caribbean Currency Board, Ag. Executive Commissioner,
Treasury Bulding, British Caribbean Currency Board.
Port of Spiain, Trinidad, W.1.



Notice to Importers.

In accordance with the Trade and Revenue Ordinance 1900, as amended deposits which remain unclaimed
after 4 period of three months shall be paid into General Revenue as duty payable on goods for which deposit is
made.

The following deposits if not claimed by 31st July, 1964, shall be transferred to Revenue:—

Date. Importer. Article. Amount.
April 5 8. R. Mendes, itd. 1 pkg. regulators 41.00
Geo. W. B. Bryson 30 pkgs. essence 135.00
6 Caribbean Beach Club 1 ctn. ash trays 25.00
9 Leonard Shorey 3 c/s costumes 21.00
11 J.C. R. Hood 1 ejs plate glass 31.00
14 Caribbean Beach Club 9 ctns. chinaware 153.00
Can. West Indies Trade Corp. 2 flour mixture 36.00
16 Hugh Mallalieu 2 ctns. air conditioner 103.00
18 Geo. W. B. Bryson & Co. 1 c/s engine part: 126.00
20 J. A. W. Griffith 3 ctns. survey instruments 282.00
21 Stephen R. Mendes 1 pkg. car parts 30.00
24 Donald Christian 18 pkgs. bedroom fixtures 353.00
D. A. Corbin 2 pkgs. samples 9.00
$1345.00

KE. O. A. PESTIANA,
Collector of Custome.



Printed at the Government Printing Office, Antigua, Leeward Islands.
By Roxuext LInDsay, Government Printer.—By Authority.
1964, .
[Price 88 cents.}


1864, No. 10.

The Income Tax (Double Taxation Relief) (Switzerland)
Order, 1964, dated 18th May, 1964, made by the
Administrator in Council under section 46 of the
Income Tax Ordinance, 1957 (No. 18 of 1957.)

[ Gazetted 16th July, 1964]

WHEREAS it is provided by subsection (1) of section 46
of the Income Tax Ordidance, 1957 (No. 13 of 1957) that if the
Administrator in Council by Order declares that arrangements
specified in the Order have been made with the Government of
any territory outside Antigua with a view to affording relief from
double taxation in relation to income tax and any tax of a similar
character imposed by the laws of that territory, and that it is
expedient that those arrangements should have effect in relation
to income tax notwithstanding anything in any enactment:

AND WHEREAS by a Convention dated 30th September,
1954, between the Government of the United Kingdom of Great
Britain and Northern Ireland and the Government of Switzerland
arrangements were made for the avoidance of double taxation:

AND WHEREAS provision is made Article X XI of the
said Convention for the extension by means of an exchange of
notes between the Contracting Parties of the said Convention
subject to such modifications and conditions (including conditions
as to termination) as may be specified in the exchange of notes
to any territory for whose international relations the United”
Kingdom is responsible and which imposes taxes substantially
similar in character to those which are the eubject of the said
Convention:

AND WHEREAS by means of an Exchange of Notes
dated respectively the 20th August and the 26th August, 1963,
the said Convention, with certain modifications, was applied to
Antigua.

NOW, THEREFORE, the Administrator in Council doth
hereby order as follows:—
2

1. Snort tittE. This Order may be cited as the Income
Tax (Double ‘luxation Relief) (Switzerland) Order, 1964.

2. Decraration. It is hereby declared—

(wa) that the arrangements specified in the First Schedule
to this Order as modified by the provisions of the
Second Schedule to this Order have been made with
the Government of Switzerland;

(6) that itis expedient that those arrangements should have
effect.
FIRST SCHEDULE.

CONVENTION BETWEEN THE Unttrep Kinqpom oF GREAT
Brivaiy AND NortTHERN IRELAND AND THE Swiss CoNFED-
ERATION FOR THE AVOIDANCE OF Dovusie TAXATION WITH

WITH RESPECT TO Taxes on INcOME.

The Government of the United Kingdom of Great Britain
and Northern [reland and the Swiss Federal Council,

Desiring to conclude a Convention for the avoidance of
double taxation with respect to taxes on income,

Have appointed for that purpose as their respective
Plenipotentiaries:

The Government of the United Kingdom of Great Britain
and Northern Ireland:

ALFRED Doveres Dopns-ParKer, Esquire, Par-
liamentary Under-Secretary of State for Foreign
Affairs ;

The Swiss Federal Council:

Monsieur Erwin Bernatu, Swiss Chargé
d’ Affaires ad interim in London;

Who, having communicated to one another their full powers,
found in good and due form, have agreed as follows:
Articre [.
(1) The taxes which are the subject of the preseitt Con-
vention are:—
(a) In the United Kingdom:
The income tax (including surtax), the profits tax and

the excess profits levy (hereinafter referred to as
United Kingdom tax ”’);
(6) In Switzerland:
The federal, cantonal and communal taxes on income
(total income, eurned income, income from capital,
industrial and commercial profits, &c.), but not includ-
ing the Federal coupon tax except where expressly
mentioned (hereinafter referred to as “ Swiss tax’’).

(2) The present Convention shall also apply to any other

taxes of a substantially similar character Imposed in the United
Kingdom or Switzerland subsequently to the date of signature
of the present Convention.

ArTIcLE II.

(1) In the present Convention, unless the context otherwise

requires :—

(a) The term “ United Kingdom ” means Great Britain and
Northern Treland, excluding the Channel Islands and
the Isle of Man;

(6) The term ‘‘ Switzerland ” means the Swiss Confedera-

: tion;

(c) The terms “one of the territories”? and “the other
territory ’’ means the United Kingdom or Switzerland,
as the context requires;

(d) The term “tax”? means United Kingdom tax or Swiss
tux, as the context requires;

(e) The term ‘ person” includes any individual, company,
unincorporated body of persons, and any other entity
with or without juridical personality ;

(7) The term ‘ company” means in relation to the United
Kingdom any body corporate, and in relation to Swit-
zerland any entity with juridical personality ;

(g) The term ‘resident of the United Kingdom” means:
(i) any company or partnership whose business is

managed and controlled in the United Kingdom;

(ii) any other person who is resident in the United
Kingdom for the purposes of United Kingdom tax.
and not resident (by reason of domicile or sojourn)
in Switzerland for the purposes of Swiss tax;

(h) The term “resident of Switzerland” means:—

(i) any company or partnership. (“societe simple”,
‘“‘societe en non collectif ” or societe en comman-
dite’’) created or organised under Swiss law, if its
business is not managed and controlled in the
United Kingdom ;
(7)

())

(é)

4

(ii) any other person who is resident (by reason of
domicile or sojourn) in Switzerland for the purposes
of Swiss tax and not resident in the United King-
dom for the purposes of United Kingdom tax;

The terms “resident of one of the territories’ and
‘resident of the other territory” mean a resident of
the United Kingdom or a resident of Switzerland, as
the context requires;

The terms “ United Kingdom enterprise” and “ Swiss
enterprise ’ mean respectively an industrial or commer-
cial enterprise or undertaking carried on by a resident of
the United Kingdom and an industrial or commercial
enterprise or undertaking carried on by a resident of
Switzerland, and the terms “enterprise of one of the
territories” and “ enterprise of the other territory ”
mean a United Kingdom enterprise ora Swiss enter-
prise, as the context requires;

The term ‘‘ permanent establishment ” means a branch,
management, office, factory, workshop or other fixed
place of business, and a farm, mine, quarry or other
place of natural resources subject to exploitation. It also
includes a place where building construction is carried
on by contract for a period of at least one year, but
does not include an agency unless the agent hus and
habitually exercises a geneaal authority to negotiate and
conclude contracts on behalf of an enterprise of one
of the territories. In this connexion—

(i) An enterprise of one of the territories shall not be
deemed to have a permanent establishment in the
other territory merely because it carries on business
dealings in that other territory through a bona fide
broker, general commission agent or other
independent agent acting in the ordinary course of
his business as such;

(ii) The fact that an enterprise of one of the territories
maintains in the other territory a fixed place of
business exclusively for the purchase of goods or
merchandise shall not of itself constitute that fixed
place of busines a permanent establishment of the
enterprise ;

(iii) The fact that an enterprise of one of the territories
has a subsidiary company which is a resident of the
other territory or which is engaged in trade or
business in that other territory (whether through
5

permanent establishment or otherwise) shall not of
itself constitute that subsidiary company a perma-
nent establishment of the enterprise of the former
territory ;

(2) The term “ industrial or commercial profits” includes
manufacturing, mercantile, mining, farming, financial
and insurance profits, and rents and royalties in respect
of cinematograph films, but does not include income
in the form of dividends, interest or royalties (other
than cinematograph royalties) except any such income
which, under the laws of one of the territories and in
accordance with Article ILI of the present Convention,
is attributable to a permanent establishment situated
therein ;

(m) The term “‘ competent authority ” means, in the case of
the United Kingdom, the Commissioners of Inland
Revenue or their authorised representative; in the case
of Switzerland, the Director of the Federal Tax Ad-
ministration or his authorised representative; and in
the case of any territory to which the present Conven-
tion is extended under Article XXI, the competent
authority for the administration in such territory of
the taxes to which the Convention applies.

(2) Where the present Convention provides that income
from a source within Switzerland shall be exempt from, or entitled
to a reduced rate of, tax in Switzerland if (with or without other
conditions) it is subject to tax in the United Kingdom, and under
the law in force in the United Kingdom the said income is sub-
ject to tax by reference to the amount thereof which is remitted
to or received in the United Kingdom and not by reference to
full amount thereof, then the exemption or reduction in rate to
be allowed under the Convention in Switzerland shall apply only
to so much of the income us is remitted to or received i in the
United Kingdom. |

(3) Where under any provision of the present Convention
a partnership is entitled to exemption from United Kingdom tax
as aresident of Switzerland on any income, such a provision
shall not be const! ved as restricting the right of the United King-
dom tocharge ary member of the partnership, being a person
who is resident in the United Kingdom for the purposes of
United Kingdom tax (whether or not he is also resident in
Switzerland for the purposes of Swiss tax), to tax on his share
of the income of the partnership; but any such income shall be
deemed for the purposes of Article X V to be income from sources
within Switzerland.
(4) Where under any provision of the present Convention
an estate of » deceased person is entitled to exemption from
United Kingdom tax as u resident of Switzerland on any income,
such a provision shall not be construed as requiring the United
Kingdom to grantexemption from Unitéd Kingdom tax in
respect of such part of such income as goes to any heir of such
estate who is not resident in Switzerland for the purposes of
Swiss tax and whose share of such income is not subject to
Swiss tix either in his hands or in the hands of the estate.

(5) Inthe application of the provisions of the present Con-
vention by either Contracting Party any term not otherwise
defined shall, unless the context otherwise requires, have the
meaning which it has under the laws in force in the territory of
that Party relating to the taxes which are the subject of the
Convention.

Artic.e III.

(1) The industrial or commercial profits of a United King-
dom enterprise shall not be subject to Swiss tax unless the
enterprise is engaged in trade or business in Switzerland through
& permanent establishment situated therein. If itis so engaged,

ax may be imposed on those profit by Switzerland, but only on
so much of them asis attributable to that permanent establish-
ment. °

(2) The industrial or commercial profits or a swiss enter-
prise shall not be subject to United Kingdom tax unless the
enterprise is engaged in trade or business in the United King-
dom through a permanent estab.ishment situated therein. If it
is so engaged, tax may be imposed on those profits by the Uni-
ted Kingdom, but only on so much of them as is attributable
to that permanent establishment.

(3) Where an enterprise of one of the territories is engaged
in trade or business in the other territory through a permunent
establishment situated therein, there shall be attributed to that
permanent establishment the industrial or commercial profits
which it might be expected to derive if it were an independent
enterprise engaged in the same or similar activities under the
same or similar conditions and dealing at arm’s length with the
enterprise of which it is a permanent establishment.

(4) Where an enterprise of one of the territories derivers
profits, under contracts ecncluded in that territory, from sales
of goods or merchandise stocked ina warehouse in the other
territory, those profits shall not be attributed to a permant
establishment of the enterprise in that other territory, notwith-
7

standing that the offers of purchase have been obtained by an
agent in that other territory and transmitted by him to the
enterprise for acceptance.

(5) No portion of any profits arising to an enterprise of
one of the territories shall be attributed to a permanent establish-
ment situated in the other territory by reasons of the mere
purchase of goods or merchandise within that other territory
by the enterprise.

(6) In the determination of the industrial or commercial
profits of a permanent establishment there shall be allowed as
deductions all expenses which are reasonably applicable to the
permanent establishment, including executive and general
administrative expenses so applicable, whether incurred in the
territory in which the permanent establishment is situated or
elsewhere.

ARTICLE IV
Where—

(a) an enterprise of one of the territories participates
directly or indirectly in the management, control
or capital of an enterprise of the other territory, or

(6) the same persons participate directly or indirectly
in the management, control or capital of an enter-
prise of one of the territories and an enterprise
of the other territory,

and, in either case, conditions are made or imposed between the
two enterprises, in their commercial or financial relations, which
differ from those which would be made between independent
enterprises, then any profits which would but for those
conditions have accrued to one of the enterprises but by reason
of those conditions have not so accrued may be included in the
profits of that enterprise and taxed accordingly.

ARTICLE V

Notwithstanding the provisions of Articles III and IV,
profits which a resident of one of the territories derives from
operating ships or aircraft, including profits of that resident
from the sale of tiskets for passages by such ships or aircraft,
shall be exempt from tax in the other territory.
8
AnrticLteE VI

(1) Dividends (other than dividends which, under the
laws of the United Kingdom and in accordance with Article III
of this Convention, are attributable to a permanent establish-
ment situated in the United Kingdom) paid by a company
which is a resident of the United Kingdom to a resident of
Switzerland who is subject to Swiss tax in respect thereof shall
be exempt from United Kingdom surtax.

(2) The industrial and commercial profits of a Swiss enter-
prise engaged in trade or business through a permanent establish-
ment in the United Kingdom shall, so long as undistributed
profits of United Kingdom enterprises are effectively charged
to United Kingdom profits tax at a lower rate than distributed
profits of such enterprises, be charged to United Kingdom
profits tax only at that lower rate.

(3) Where not less than 50 per cent of the entire voting
power of a company which is a resident of the United King-
dom is controlled, directly or indirectly, by a company which is
a resident of Switzerland, the distributions by the former com-
pany to the latter company, and to any other company which
is a resident of Switzerland and which beneficially owns not less
than 10 per cent of the entire share capital of the company
paying the dividends, shall be left out of account in computing
United Kingdom profits tax effectively chargeable on that com-
pany at the rate appropriate to distributed profits.

(4) (a) The Swiss anticipatory tax may be charged in
respect of dividends paid by any company created under Swiss
law to a resident of the United Kingdom, but, in the case of
any such resident who is subject to United Kingdom tax in
respect thereof, the rate of anticipatory tax shall be reduced in
in accordance with the following provisions of this paragraph
(unless the dividends are, under the laws of Switzerland and in
accordance with Article IL[I of this Convention, attributable to
a permanent establishment situated in Switzeriand).

(6) If that resident is an individual whose effective
rate of United Kingdom tax does not exceed 5 per cent,
the auticipatory tax shall not be charged.

(c) If that resident is an individual whose effective
rate of United Kingdom tax exceeds 5 per cent, the antici-
patory tex shull be charged only at the rate which, when
§

added to the rate of Federal coupon tax, equals that effec-
tive rate.

(d) If that resident is a company which controls,
directly or indirectly, not less than 95 per cent of the
entire voting power of the company paying the dividends,
the anticipatory tax shall be reduced by an amout equal to
20 per cent of the dividend.

(e) If that resident is a company which controls,
directly or indirectly, less than 95 per cent but not less
than 50 per cent of the entire voting power of the company
paying the dividends, the anticipatory tax shall be reduced
by an amount equal to 10 per cent of the dividend.

(7) If that resident is a company which beneficially
owns not less than 10 per cent of the entire share capital
of the company paying the dividends, and the provisions
of either sub-paragraph (d) or sub-paragraph (e) of this
paragraph apply to some part of the dividends paid by the
latter company, the anticipatory tax shall be reduced by an
amount equal to 10 per cent of the dividend.

(5) If at any time distributed profits of companies become
churgeable to United Kingdom profits tax at a rate other than
20) per cent above the rate at which undistributed profits are
effectively chargeable to that tax, the competent uuthorities of
the two Contracting Parties may consult together in order to
determine whether it is necessary for this reason to amend sub-
paragraphs (d) (e) and (f) of the preceding paragraph. After
such consultation has taken place either of the Contracting
Parties may give to the other Contracting Party through the
diplomatic channel written notice of termination of the provi-
sions of paragraph (3) and of sub-paragraphs (d), (ec) and (f)
of paragraph (4) of this Article, and, in such event, those
provisions shall cease to be effective from the date on which the
relevant change in the rates of United Kingdom profits tax took
effect.

(6) Subject to the provisions of sub-paragraph (a) of
paragraph (4) of this Article, where a company which is a
resident of one of the territories derives profits or income from
sources within the other territory, there shall not be imposed in
that other territory any form of taxation on dividends paid by
the company to persons not resident in that other territory, or
any tax in the nature of an undistributed profits tux on undis-
tributed profits of the company, whether or not those dividends
10

or undistributed profits represent, in whole or in part, profits or
income so derived.

ArtTicLeE VII

(1) Any interest or royalty derived from sources within
one of the territories by a resident of the other territory, who
is subject to tax in that other territory in respect thereof, shall
be exempt from tax in that first territory.

(2) In this Article—

(a) The term “interest”? means interest on bonds,
securities, notes, debentures or on any other form
of indebtedness (including mortgages or bonds
secured on real property);

(6) The term “royalty” means any royalty or other
amount paid as consideration for the right to use
any copyright, artistic or scientific work, patent,
model, design, secret process or formula, trade-
mark, or other like property or right (including
rentals and like payments for the use of indus-
trial or commercial machinery or plant or scienti-
fic apparatus), but does not include any royalty
or other amount paid in respect of the operation
of mines, quarries or other natural resources.

(3) Any capital sam derived from sources’ within one of
the territories from the sale of property or rights mentioned in
sub-paragraph (b) of paragraph (2) of this Article by a resi-
dent of the other territory shall be exempt from tax in the first
territory.

(4) Where there is a special relationship between debtor
and oreditor or both debtor and creditor have a special relation-
ship with a third person or persons, and in consequence ‘the
amount paid is greater than would have been agreed upon if
debtor and creditor had been at arm’s length the exemption
provided by this Article shall not apply to the excess.

(5) Any interest or royalty exempted from United King-
dom tax by this Article shall be allowed as a deduction for
profits tax and excess profits levy purposes from the profits or
income of the person paying the interest or royalty, whatever
the relationship between that person and the person receiving
the interest or royalty may be.
il

(6) The exemptions from tax in one of the territories
provided for in this Article shall not apply to interest, royalties
or capital sums which, under the laws of that territory and in
accordance with Article III of this Convention, are attributable
to 2 permanent establishment situated therein.

Articte VIII

(1) A resident of one of the territories shall be exempt in
the other territory from any tax on gains from the sale, transfer
or exchange of capital assets (other than gains which, under
the laws of that other territory and in accordance with
Article III of this Convention, are attributable to a permanent
establishment situated therein).

(2) In this Article, the term “capital assets’? means any
movable property, whether corporeal or incorporeal.

ARTICLE [X

(1) Income derived from real property situated in one of
the territories by a resident of the other territory shall be
subject to tax in accordance with the laws of the first mentioned
territory. Where the income is also subject to tax in the other
territory, relief from double taxation shall be given in accordance
with the provisions of Article XV.

(2) In this Article, the term ‘income from real property”
means income of whatever nature derived from real property,
including gains derived from the sale or exchange of such
property, and it also includes royalties in respect of the
operation of mines, quarries or other natural resources. It
does not however include interest from mortgages or bonds
secured on such property.

ARTICLE X

(1). Remuneration, including pensions, paid by, or out of
funds created by, the Government of the United Kingdom to
an individual in respect of services rendered to that Government
in the discharge of Governmental functions shall be exempt
from Swiss tax: provided that the exemption shall not apply
to remuneration, other than a pension, paid, toa Swiss citizen
who is not also a British subject.

(2) Remuneration, including pensions, paid by, or out of
funds created by, the "Swiss Confederation or by any Swiss
13

canton to an individual in respect of services rendered to
Switzerland in the discharge of Governmental functions shall
be exempt from the United Kingdom tax: provided that the
exemption shall not apply to remuneration, other than « pension,
paid to a British subject who is not also a Swiss citizen.

(3) The provisions of paragraphs (I) and (2) of this
Article shall not apply to payments in respect of services
rendered in connection with any trade or business carried on by
either Contracting Party or by any Swiss canton for purposes
of profit.

(4) The provisions of this Convention shall not be
construed as denying or affecting in any manner the right of
diplomatic and consular officers to other or additional: exemp-
tions now enjoyed or which may hereafter be granted to them.

ARTICLE XI

(1) An individual who is a resident of the United
Kingdom shall be exempt from Swiss tax on profits or
remuneration in respect of personal (including professional)
services performed within Switzerland in ‘any year of assess-
ment if—

| (a) he is present within Switzerland for a period or
periods not exceeding in the aggregate 183 days
during that year, and

(6) (i) in the case of a directorship or employment, the
services are performed for or on behalf of a
resident of the United Kingdom;

(ii) in other cases, he has no office or other fixed
place of business in Switzerland, and

(c) the profits or remuneration are subject to United
Kingdom tax.

(2) An individual who is « resident of Switzerland shall
be exempt from United Kingdom tux on profits or remuneration
in respect of personal (including professional) services
performed within the United Kingdom in any year of assess-
ment if—

(a) he is present within the United Kingdom for a
‘ period or periods not exceeding in the aggregate 183
days during that year, and
13

(5) (i) in the ease of a directorship or employment, the
services are performed for or on behalf of a
resident of Switzerland;

(ii) in other cases, he has no office or other fixed place
of business in the United Kingdom; and

(c) the profits or remuneration are subject to Swiss tax.

(3) The provisions of this Article shall not apply to the
profits or remuneration of public entertainers such as stage,
motion picture, radio television artists, musicians and athletes.

AnrticLeE XII

(1) Any pension (other than a pension of the kind referred
to in Article X) and any annuity, derived from sources within
one of the territories by an individual who is a resident: of the
other territory and subject to tax in that other territory in
respect thereof, shall be exempt from tax in the first territory.

(2) In this Article—

(a) The term “ Pension’’ means periodico pyyments made
in consideration of past services or by way of
compensation for injuries received ;

(6) The term “annuity”? means a stated sum payable
periodically at stated times, during life or during a
specified or ascertainable period of time, under an
obligtion to make the payments in return for
adequate and full consideration in money or money’s

worth.
ARTICLE XIII

(1) A professor or teacher from one of the territories,
who receives remuneration for teaching, during a period of
temporary residence not exceeding two years, at a university,
college, school or other educational institution in the other
territory, shall be exempt from tax in that other territory in
respect of that remuneration.

(2) A student or business apprentice from one of the
territories, who is receiving full-time education or training in
the other territory, shall be exempt from tax in that other
territory on payments made to him by persons outside
that other territory for the purposes of his maintainance,
education or training.
14
Articte XIV

(1) Individuals who are residents of Switzerland shall be
entitled ta the same personal allowances, reliefs and reduotions
for the purposes of United Kingdom tax as British subjects
not resident in the United Kingom.

(2) Individuals who are residents of the United Kingdom
shall be entitled to the same personal allowances, reliefs and
reductions for the purposes of Swiss tax us Swiss nationals
resident in the United Kingdom.

ARrTICLE XV

(1) The laws of the Contracting Parties shall continue to
govern the taxation of income arising in either of the territories,
except where express prevision to the contrary is made in the
present Convention. Where income is subject to tax in both
territories, relief from double taxation shall be given in
accordance with the following paragraphs of this Article.

(2) Subject to the provisions of the law of the United
Kingdom regarding the allowance as a credit against United
Kingdom tax of tax payable in a territory outside the United
Kingdom, Swiss tax payable, whether directly or by deduction,
in respect of income from sources within Switzerland shall be
allowed as a credit against the United Kingdom tax payable in
respect of that income. Where such income is a dividend paid
by a company which is a resident of Switzerland to a company
which controls, directly or indirectly, not less than 50 per cent
of the entire voting power of the former company, the credit
shall take into account (in: addition to any Swiss tax
appropriate to the dividend) the Swiss tax payable by the
former company in respect of its profits. or the purpose of
this paragraph, the term “ Swiss tax” shal] include the Federal
coupon tax, but shall not include communal taxes.

(3) Income (other than dividends) from sources within
the United Kingdom which under the laws of the United
Kingdom and in accordance with this Convention is subject to
tax in the United Kingdom either directly or by deduction
shall be exempt from Swiss tax.

(4) In the case of a person (other than a company or
partnership) who is resident in the United Kingdom for the
purposes of United Kingdom tax and is also resident (by
reason of domicile or sojourn) in Switzerland for the purposes
of Swiss tax, the provisions of paragraph (2) of this Article
15

shall apply in relation to income which that person derives
from sources within Switzerland, and the provisions of
paragraph (8) of this Article shall apply in relation to income
which that person derives from sources within the United
Kingdom. If such person derives income from sources outside
both the United Kingdom and Switzerland, tax may be imposed
on that income in both the territories (subject to the laws in
force in the territories and to any Convention which may
exist between either of the Contracting Parties and the
territory from which the income is derived) but the Swiss tax
on so much of that income as is subjected to tax in both the
territories shall be limited to one-half of the tax on such
income, and the United Kingdom tax on that income shall be
reduced by a credit, in accordance with paragraph (2) of this
Article, for the Swiss tax so computed.

(5) For the purposes of this Article, profits or remunera-
tion for personal (including professional) services performed in
one of the territories shall be deemed to be income from sources
within that territory, except that the remuneration of « director
of a company shall be deemed to be income from sources within
the territory in which the Company is resident, and the
services of un individual whose services are wholly or mainly
performed in ships or aircraft operated by a resident of one of
the territories shall be deemed to be performed in that territory.

ARTICLE XVI

(1) Where it is provided in this Convention that relief
from tax in respect of any kind of income shall be allowed in
the territory from which such income is derived, that provision
shall not be construed as requiring that income to be paid
without deduction of tax at source at the full rate. Where tax
has been deducted at source from such income the taxation
authorities of the territory in which relief from tax is
required to be given shall, when the taxpayer in receipt of the
income shows to their satisfaction and within the time limits
presoribed in that territory that he is entitled to the relief,
arrange for the appropriate repayment of tax.

(2) Where any income is exempted from tax by any
provision of this Convention, it may nevertheless be taken into
account in computing the tax on other income or in determin-
ing the rate of such tax.

(3) For the purpose of calculating the reliefs due under
Article VI and XIV, the income of partnership shall be
regarded as that of its individual members. :
16
Articte XVII

(1) The provisions of the present Convention shall not be
construed as restricting in any manner any exemption,
deduction, credit or other allowance now or hereafter accorded
by the laws in force in the territory of one of the Contracting
Parties in the determination of the tax imposed in such
territory.

(2) The provisions of the present Convention shall not be
construed as derogating from any right or privilege conferred
upon taxpayers by the Agreement of the 17th October, 1931,
between the Government of the United Kingdom and the Swiss
Federal Council for reciprocal exemption from taxation on
profits or gains arising through an agency.

ArtTicLe XVIII

(1) The nationals of one Contracting Party shall not be
subjected in the territory of the other Contracting Party to any
taxation or any requirement connected therewith which is other,
higher or more burdensome than the taxation and connected
reqturements to which the nationals of the latter Party are or
may be subjected in similar circumstances.

(2) The enterprises of one of the teritories, whether
carried on by a company, a body of persons or by individuals -
alone or in partnership, shall not be subjected in the other
territory, in respect of income, profits or capital attributable to
their permanent establishments in that other territory, to any
taxation which is other, higher or more burdensome than the
taxation to which the enterprises of that other territory
similarly carried on are or may be subjected in respect of the
like income, profits or capital.

(8) The Income, profits and capital of an enterprise of one
of the territories, the capital of which is wholly or partly owned
or controlled, directly or indirectly, by 2 resident or residents
of the other territory, shall not be subjected in the first territory
to any taxation which is other, higher or more burdensome
than the taxation to which other like enterprises of that first
territory are or may be subjected in similar circumstances in
respect of the like income, profits and capital.

(4) Nothing in paragraph (1) or paragraph (2) of this
Article shall be construed as obliging one Contracting Party to °
grant to nationals of the other Contracting Party who are not
resident in the territory of the former Party the same
17

personal allowances, reliefs and reductions for tax purposes ae
are granted to its own nationals.

(5) In this Article the term “ nationals ” means—

(a) in relation to Switzerland, all Swiss citizens wherever
residing and all entities. with or without juridical
personality created under Swiss laws;

(6) in relation to the United Kingdom, ull British subjects
and British protected persons—

(1) residing in the United Kingdom or any territory
to which the present Convention is extended
under Article X XI, or

(ii) deriving their status as such from connexion with
the United Kingdom or any territory to which
the present Convention is extended under
Article X XI, and all legal persons, partnerships,
associations and other entitities deriving their
status as such from the law in force in the United
Kingdom or any territory to which the Conven-
tion is extended under Article X XT.

(6) In this Article the term “taxation” means taxes of
every kind and description levied on behalf of any authority
whatsoever.

ARTICLE XIX.

(1) Where a taxpayer shows to the satisfaction of the
competent authority of the Contracting Party of which he is a
national or in whose territory he is a resident that he has not
received the treatment in the other territory to which he is
entitled under any provision of this Convention, that competent
authority shall consult with the competent authority of the
other Party with a view to the avoidance of the double taxation
in question. :

(2) The competent authorities of the two Contracting
Parties may communicate with each other directly for the
purpose of giving effect to the provisions of this Convention
(and in particular the provisions of Articles III and IV) and
for resolving any difficulty or doubt as to the application or
interpretation of the Convention.

Articte XX.

(1) The competent authorities of the Contracting Parties
ehall exchange such information (being information which is at
i8

their disposal under their respective taxation laws in the normal
course of adminis:ration) as is necessary for carrying out the
provisions of the present Convention in relation to the taxes
which are the subject of the Convention. Any information so
exchanged shall be’ treated as secret and shall not be disclosed
to any persons other than those concerned with assessment and
collection of the taxes which are the subject of the Convention.
No information as aforesaid shall be exchanged which would
disclose any trade, business, industrial or professional secret
or trade process.

(2) In no case shall the provisions of this Article be
construed as imposing upon either of the Contracting Parties
the obligation to carry out administrative measures at variance
with the regulations and practice of either Contracting Party or
which would be contrary to its sovereignty, security or public
policy or to supply particulars which are not procurable under
its own legislation or that of the Party making application.

ARTICLE X XI.

(1) The present Convention may be extended, either in its
entirety or with modifications, to any territory for whose
international relations the United Kingdom is responsible and
which imposes taxes substantially similar in character to those
which are the subject of the Convention, and any such extension
shall take effect from such date and subject to such modifications
and conditions (including conditions as to termination) as may
be specified and agreed between Contracting Parties in notes to
be exchanged for this purpose.

(2) The termination infrespect of the United Kingdom or
Switzerland of the present Convention under Article XXIV
shall, unless otherwise expressly agreed by the Contracting
Parties, terminate the application of the Convention to any
territory to which it has been extended under this Article.

ArticLe XXII.

(1) The present Convention shall be ratified and the
inetruments of ratification shall be exchanged at Berne as soon
as possible.

(2) The present Convention shall enter into force upon the
exchange of ratifications.
19
ARTICLE X XIII.

(1) Upon the entry into force of the present Convention
in accordance with Article XXII, the provisions of the
Convention shall bave effect—

(a) In the United Kingdom—

as respects income tax (including surtax) for any year
of assessment beginning on or after the 6th April,
19538;

as respects profits tax and excess profits levy in
respect of the following profits—

(i) profits by reference to which income tax is, or but
for the present Convention would be, chargeable
for any year of assessment beginning on or after
the 6th April, 1953;

(ii) other profits being profits by reference to which
income tax is not chargeable, but which arise
in any chargeable accounting period beginning on
or after the Ist April, 1953, or are attributable
to so much of any chargeable accounting period
falling partly before and partly after that date
as falls after that date;

(b) In Switzerland—

for any taxable year beginning on or after the lst
January, 1953.

(2) The exemption from tax provided in Article V shall
have effect for any year of assessment beginning on or after the
6th April, 1946.

ARTICLE XXIV.

The present Convention shall continue in effect indefinitely
but either Contracting Party may, on or before the 30th June
in any calendar year not earlier than the year 1937, give to
the other Contracting Party, throngh the diplomatic channel,
written notice of termination and, in such event, the Convention
shall cease to be effective—

(a) In the United Kingdom—

as respects income tax (including surtax) for any year
of assessment beginning on or after the 6th April in
20

the calendar year next following that in which the
notice is given;

as respects profits tax in respect of the following
profits—

(i) profits by reference to which income tax is
chargeable for any year of assessment beginning
on or after the 6th April in the calendar year next
following that in which the notice is given;

(ii) other profits being profits by reference to which
income tax is not chargeable, but which arise in
any chargeable accounting period beginning on
or after the Ist April in the calendar year next
following that in which the notice is given or
are attributable to so much of any chargeable
accounting period falling partly before and partly
after that date as falls after that date;

(6) In Switzerland—

for any taxable year beginning on or after the Ist
January of the calendar year next following that in
which the notice is given.

In witness whereof the above mentioned Plenipotentiaries
have signed the present Convention and have affixed thereto
their seals.

Done in duplicate at London, the 30th day of September,
one thousand nine hundred and fifty four, in the English and
French languages, both texts being equally authoritative.

(L. 8.) Doveras Dopps-Parker,
(L. 5.) E. Bernata.

SECOND SCHEDULE.



1. Application. (a) The provisions of the Conven-
tion incorporated in the First Schedule to this Order shall apply
as modified below:—

i) as if the Contracting Parties were the Colony of
g : y
Antigua and the Swiss Federal Council;
21

(ii) as if the tax concerned in the case of Antigua
were the income tax;

(iii) as if references to “the date of signature of the
Convention” were references to the 26th day of
August, 1963.

(6) The extension shall have effect in Antigua as respects
tuxes charged for the year of assessment, or year of
income beginning on the Ist day of January, 1961,
and for subsequent years, years of assessment or years
of income, (and will have effect in Switzerland as
respects Swiss tux, for any taxable year beginning on
or after Ist day of January, 1961).

(c) The extension shall continue in effect in Antigua
indefinitely, but either the Government of the United
Kingdom or the Swiss Federal Council may, on or
before the 30th June in any. calendar year not earlier
than the yeur 1966 give to the other through the
diplomatic channel written notice of termination and in
such event the present extension shall cease to have
effect—

(i) in Switzerland, for any taxable year beginning on
or after the first day of January of the calendar
year next following that in which the notice is
given; and

(ii) in Antigua, as respects taxes charged for any year,
year of assessment or year of income beginning
on or after the Ist day of January 1961 in the
calendar year next following that in which the
notice is given.

2. Modifications. (a) Article VI shall be deleted.

(6) References to Articles to VII shall be deemed to be
deleted and in clause (3) of Article XV the words
“other than dividends” in brackets shall be deemed
to be replaced by the words “ other than dividends and
interest’. —

Made by the Administrator acting in accordance with the
advice of the Execatitive Council 13th day of May, 1964.

E. T. Henry,
Clerk of the Council.

Printed at the Governmer.t Printing Office, Antigua, Leeward Islands,
by Ropert LINDSAY, Government Printer—By Authority.
1964,
A.C. 31/33 —520 —7.64. [Price 45 cents.]
ANTIGUA.

STATUTORY RULES AND ORDERS.
1964, No. 13.

The Vehicles and Road Traffic (Amendment)
Regulations, 1964, dated 24th June, 1964,
made by the Administrator in Council under
section 77 of the Vehicles and Road Traffic
Ordinance, 1946, (No. 5 of 1946).

——— ee

[ (razetted 16th July, 1964]

1. These Regulations may be cited as the Short title.
Vehicles and Road Traffic (Amendment) Regula- Soe
tions, 1964, and shall be read and construed as one ies.
with the Vehicles aud Road Tratic Regulations, a
1946, and all anncndments thereto, hereinafter called ares,
the principal Regulations. 18/1956,

‘ 38/1956.
_ 7/1987.

27/1960.

43/1960.

2. Regulation 44 ofthe principal Regula- Amendment

‘Ons | : f Rpg ula-
tious is hereby ainended by adding the following {ion’s4 of
as sub-revulation (3) thereof: principal

. Regulations.

“¢(3) Any person who fails to com-.
ply with paragraph (a) of sub
regulation (1) of this regulation or who
fails to comply with any requirement
given under this regulation shall be
guilty of an offence and liable on sum-
mary conviction to a fine not exceeding
Penalty, | One hundred and twenty dollars or to
imprisonment for a term not exceeding
six months.”
Made by the Admmistrator in Council this 24th day of
June, 1964.
EK. T. Henry,
Clerk of the Council.
Printed at tne Government Printing Office, Antigua, Leeward Islands.

by Ronert LINDSAY, Government Printer.—Ry Authority.
1964.

520—7.64. (Price 5 cents.)


ANTIGUA.

STATUTORY RULES AND ORDERS.
1964, No. 14.

The Rate Declaration (Change of Time) Order, 1964, dated
24th June, 1964, made by the Administrator under the
provisions of section 33 of the Property Tax Ordinance,
1962 (No. 15 of 1962).

[ Gazetted 16th July, 1964.]

WHEREAS by subsection (1) of section 16 of the Pro-
perty Tax Ordinance, 1962, it is inter alia, provided that the
Administrator may, in respect of each or any parish or parishes,
by Order made before the Ist day of December in each year,
declare the rates to be levied and collected on all properties
liable to be taxed under the said Ordinance:

AND WHEREAS by subsection (2) of section 16 of the
said Ordinance it is provided that Orders made under section
16 of the said Ordinance shall be published in the Gazette on
or before the Ist day of December of the year in which they
are made:

AND WHEREAS it was not possible in the year 1962 to
make and publish such an Order by the dates hereinabove
mentioned:

AND WHEREAS by section 33 of the said Ordinance it
is provided that the Administrator may by Order vary the time
within which any act or duty is required to be done under the
provisions of the said Ordinance, or the date upon which any
such act or duty is required to be performed: ,

AND WHEREAS it is expedient to alter the date before
which an Order should be made under section 16 of the said
Ordinance declaring the rates to be levied in respect of the year
1964, and to alter the date by which such an Order should be
published in the Gazette:

NOW, THEREFORE, the Administrator in pursuance of
the powers conferred upon him by section 33 of the Property
Tax Ordinance, 1962, is pleased, by and with the advice of the
Executive Council of Antigua, to order, and it is hereby ordered
as follows:—
2

1. Short Title and Commencement. This
Order may be cited as the Rate Declaration (Change of Time)
Order, 1964, and shall take effect from the 25th day of June,
1964. >

2. Change of dates. The Order to be made by the
Administrator under the provisions of subsection (1) of section
16 of the Property Tax Ordinance, 1962, in respect of each of
the parishes, declaring the rates to be levied and collected on all
properties liable to be taxed under the said Ordinance in respect
of the year 1964, shall be made before the 10th day of July,
1964, and the date on or before which such Order shall be pub-
lished in the Gazette in accordance with the provisions of
subsection (2) of section 16 of the said Ordinance shall be the
17th day of July, 1964.

Made by the Administrator acting in accordance with the
advice of the Executive Council of Antigua this 24th day of
June, 1964.

E. T. Henry
Clerk of the Council.



Printed at the Government Printing Office, Antigua Teeward Islands,
by Ropert Linpsay, Government Printer.—By Anthority.
1964.
520—7.64. [Price 7 cenis.]
ANTIGUA.

STATUTORY RULES AND ORDERS.
1964, No. 15.



THE PrnstonaBLE Orrices ORDER, 1964, paTrp 10TH JuNE,
1964, MADE BY THE ADMINISTRATOR IN COUNCIL UNDER
SECTION 2 (1) oF THE PENSIons Act, 1947 (No. 12/1947)

[Gazetted 16th July, 1964]

1. Short Title. This Order may be cited as the
Pensionable Offices Order, 1964.

2. Pensionable Offices. The Offices specified in
the First Schedule hereto are hereby declared to be pensionable
offices within the meaning of the Pensions Act, 1947.

3. Preservation of pension rights. Any office
heretofore declared to be pensionable, but not- included in the
said Schedule, is hereby declared to be no longer pensionable:

Provided. that nothing in this Order shall affect the
pension rights in respect of any such office (hereby declured to
be no longer pensionable) of the holder of such office, so long
as he shall hold such office, or of any former holder of any
such office.

4. Cancellation. The Orders set out in the Second
Schedule hereto are hereby cancelled.

FIRST SCHEDULE.
Administration:

Administrator
Secretary to Administrator
Financial Secretary
Price Control Officer
Handcraft Orgauiser
Relieving Officer
. Warden of Barbuda
Homecraft Officer

Agriculture, Veterinary and Fisheries :

Director of Agriculture
Veterinary Off.cer
Government Chemist
2

Agriculture, Veterinary and Fisheries (Cont'd)

Farm Manager

Farm Foreman

Agricultural Agsistant, Grade I
Agricultural Assistant, Grade IT
Agricultural Assistant, Grade III
Agricultural Assistant, Grade IV
Agricultural Assistant (Surveying)
Cotton Officer

Protection Officer

Extension Officer

Accountant, Peasant Development Services
Mechanical Unit Supervisor
Fishery Officer

Fishery Assistant, Grade I

Audit :

Senior Auditor
Auditor
Examiner of Accounts

Broadcasting and Information :

Broadcasting and Information Officer
Broadcasting Assistant

Civil Aviatien:
Director of Civil Aviation
Operations Officer and Air Traffic Control Officer
Air Traffic Controller
Air Traffic Control Assistant
Labour Foreman and Operator
Electrical Assistant
Telephone Operator

Customs :

Collector of Customs

Deputy Collector of Customs
Harbour Master

Senior Customs Guard
Customs Guard

Coxswain

Education :

Education Officer

Inspector of Schools

Specialist Supervisor Handcraft
Specialist Supervisor Handicraft
Speoialist Supervisor Infant Teaching
Specialist Supervisor Home Economics
Head Teacher, Grade I

Head Teacher. Grade IT

Specialist Teacher
3

Education— (Coné’a)

Assistant Teacher

Headmaster/mistress Secondary School I
Headmaster/mistress Secondary School II
Senior Graduate Secondary School Assistant
Senior Science Graduate

Graduate Secondary School Assistant
Non-graduate Secondary School Assistant
School Attendance Officer

Principal Teachers’ Training College
Vice Principal Teachers’ Training College
Lecturer Teachers’ Training Oollege
Matron Teachers’ Training College

Tutor Teachers’ Training College

Electricity, Ice and Cold Storage :

Director Electricity, Ice-and Cold Storage
Plant Superintendent

Assistant Plant Superintendent

Mechanic

Power Station Operator

Storekeeper

Service Line Inspector

Central Housing and Planntng Authority :

Housing Executive Ofticer
Building Surveyor
House Property Manager

Income Tax:

Commissioner of Income Tax
Deputy Commissioner of Income Tax

Judicial and Legal :

Chief Justice

‘Pnisne Judge

Attorney General

Magistrate

Additional Magistrate
Registrar and Provost Marshal
Legal Assistant

Labour :

Labour Commissioner
Labour Inspector

Library :
Librarian
Medical, Hospital, Institutions, and Central Board of Health:

Senior Medical Officer

Medical Officer, Institutions
District Medical Officer

Medical Officer

Dental Surgeon

Medical Superintendent Holberton Hospital
Surgeon or Surgeon Speeialist
Physician or Physician Specialist
Medical Officer (House Officer)
Superintendent of Public Health Nurses
Senior Public Health Nurse
Public Health Nurse

District Nurse—Midwife

Senior Dispenser

Junior Dispenser

X-ray Technician

Senior Laboratory Technician
Laboratory Technician

Matron

Assistant Matron

Sister Tutor

Nursing Sister

Departmental Sister

Ward Sister

Home Sister

Charge Nurse (Matron of an Institution)
Charge Nurse

Staff Nurse

Hospital Steward

Hospital Housekeeper
Radiographer

Telephone Operator
Superintendent, Mental Hospital
Assistant Superintendent Mental Hospital
Chief Health Inspector

Building Inspector

Field Technician

Insect Pest Control Officer
Senior Public Health Inspector
Public Health Inspector Class I
Public Health Inspector Class II
Storekeeper

Market Supervisor
Slaughterhouse Supervisor

Time Keeper

Property Valuation Officer

Police :

Superintendent of Police
Agsistant Superintendent of Police
Printing Office :

Superintendent, Printing Office
Assistant Superintendent, Printing Office
Technician Grade I

Technician Grade II

Technician Grade III

Prison :

Superintendent of Prison
Chief Prison Officer
Principal Prison Officer
Prison Officer, Grade I
Prison Officer, Grade II
Prison Officer, Grade III
Prison Matron

Female Warder

Post Office :

Postmaster
Assistant Postmaster

Public Works :

Director of Public Works
Assistant Engineer
Inspector of Works
Foreman of Works
Surveyor Supervisor

Telephone :

Superintendent of Telephones
Head Operator, Telephones
Telephone Operator

Assistant Telephone Operator
Foreman, Telephones

Head Linesman, Telephones
Telephone Linesman

Training School :

Master, St. John’s Training School
Matron, St. John’s Training School

Treasury :

Accountant General
Deputy Accountant General

Administrative Grade :

Administrative Secretary
Assistant Administrative Secretary
6

x

Executive Grade :

Senior Executive Officer
Executive Officer

Graded Clerical Staff :

Senior Clerk
Clerk
Clerical Assistant

Graded Subordinate Staff :

Chief Petty Officer
Petty Officer, Class I
Petty Officer, Class II

SECOND SCHEDULE.
The Pensionable Offices Order. 1956 (S.R. & O. 1956 No. 29)

The Pensionable Offices (Amendment) Order, 1958 (S.R. & O.
1958 No. 12)

The Pensionable Offices (Amendment) Order, 1959 (S.R. & O.
1959 No. 6)

The Pensionable Offices (Amendment No. 2) Order, 1959
(3.R. & O. 1959, No. 51)



Printed at the Government Printing Office Antigua, Leeward Islands
by Rogrrr Linpsay Government Printer.—By Authority.
1964.
520—7.64, [Price 15 cents.)
ANTIGUA.

STATUTORY RULES AND ORDERS.
1964, No 16.

The Rates Declaration Order, 1964, dated 2nd July, 1964,
made by the Administrator under the provisions of sec-
tion 16 of the Property Tax Ordinance, 1962, as modified
by the Rates Declaration (Change of Time) Order, 1964.

| Gazetted 16th July, 1964.)

1. Short Title. This Order may be cited as the Rates
Declaration Order, 1964.

2. The rates to be levied and collected. The
rates to be levied and collected on all properties liable to be taxed
under the provisions of the Property Tax Ordinance, 1962,
(No. 15 of 1962), in respect of the year 1964, shall be ten. per
cent of the annual value of occupied property and 2 per cent of
the value of unoccupied property.

Made by the Administrator acting in accordance with the
advice of the Executive Council of Antigua, this 2nd day of
July, 1964.

E. T. Henry,
Clerk of the Counetl.

Printed at the Government Printing Office, Antigua Leeward Islands,
By RoBeErT LINDSAY, Government Printer.—By Authority.
1964. .
520—7.64. [ Price 5 cenés.]