|
NO.152
affriial
(atmtte
PUBLISHED BY AUTHORITY
BRIDGETOWN, BARBADOS, 30TH JUNE, 1969
TABLE OF CONTENTS
Gazette Notices
A Bill to amend the Magistrates' Jurisdiction and
Procedure Act, 1956........................... 607
A Bill to incorporate the African Methodist
Episcopal Zion Church............................. 608-610
Appointments: E. R. King to be Deputy Registrar........ 605
Noel H. Mapp to be Valuer, Ministry of Finance ..... 605
Aurora Walters to be Chief Public Health Nurse ..;.* 605
K. P. Branch to be Senior Assistant Supervisor,.....
Customs Department .........:........; : ...;;; ...... .... 605
E. M. Lythcott to be Chief Dispenser, Q.E.H........ 605
Appointments of persons to the post of Valuer, Ministry
of Finance .............................. ........... ..... 606
Acting Appointments: K. Padmore as Assistant Director
of Statistical Services .................... ...... ......... 606
B. A. Rocheford as Director of Statistical Services 606
F. Nelson as Berthing Master, Port Department ... 606
Kenneth E. Brathwaite as Assistant Secretary,
Ministry of Finance .. :........;..w......... ...... 606
L. A. Forde as Shipping Superintendent, Port Dept. 606
Mrs. May Stuart, Training Officer as Senior Execu-
tive Officer, Q.E.H. .................:;; ;;; .; .; .... ... 606
Mrs. May Stuart, Executive Officer as Senior Execu-
tive Officer, Q.E.H. ............;: .1;;.................... 606
Patent: "Improvements in or relating to organic
compounds ......................... .... 611
Vacant posts in the Public Service ........611
A Bill re promotion and preservation of health of inhabitants
of Barbados.
A Bill to amend and consolidate the law relating to Coroners.
A Bill to incorporate the Barbados Red Cross Society etc.
Legal Supplement
S.I. '1969 No. :109: Income Tax Regulations, 1969.
S.I. '1969 No. 110: Miscellaneous Controls (Control of
Prices) (Amendment) (No. 7) Order, 1969.
S.I. 1969 No. 104: Land Acquisition re land at Christ Church
for the purpose of providing a playing field (3rd Pub.).
NOTICE NO. 449
GOVERNMENT NOTICES
Appointment
E. R. King, Barrister-at-Law, has been
appointed to the post of Deputy Registrar,
with effect from 23rd June, 1969.
(M. P. 3064/4)
a3 7f. 7oL5F
064- %.,
Appointments
Noel H. Mapp, has been appointed to the
post of Valuer, Valuation Division, Ministry
of Finance, with effect from 1st June, 1969.
(M. P. 1515/39/7/10)
Aurora Walters, Supervisor, Nurses/
Midwives has been appointed Chief Public
Health Nurse, Ministry of Health and Com-
munity Development with effect from 7th
February, 1969.
(M. P. 8796)
K. P. Branch, Assistant Supervisor,
Customs Department, has been appointed to
the post of Senior Assistant Supervisor,
Customs Department, with effect from 1st
June, 1969.
(M. P. 2900/13)
E. M. Lythcott, Senior Dispenser, has
been
beth I
ter/Queen Eliza-
n. t June, 1969.
(M. P 4
VOL. CIV.
- o--~~.--. 7TE~
gef
OFFICIAL GAZETTE June 30. 1969
GOVERNMENT NOTICES
Appointments
The following persons have been appoint-
ed to the post of Valuer, Valuation Division,
Ministry of Finance, with effect from 1st
June, 1969.
Guy A. Kirton
B. O. Kinch
Del. Hurley
S. I. Babb
C. P. Thompson
G. McM. Small
R. H. A. Alleyne
(M. P. 1515/39/7/10)
Acting Appointments
K. Padmore, Statistician, has been ap-
pointed to act as Assistant Director of
Statistics, with effect from llth June, 1969,
until further notice.
(M. P. 8812/12)
B. A. Rocheford, Assistant Director of
Statistics, has been appointed to act as Di-
rector of Statistical Services, with effect
from 11th June, 1969, until further notice.
F. Nelson, Mate, has been appointed to
act as Berthing Master, Port Department,
with effectfrom 18thMayto 22nd June, 1969.
L. A. Forde, Senior Clerk, Registration
Office, has been appointed to act as Shipping
Superintendent, Port Department, with effect
from 1st June, 1969, until further notice.
(M. P. 4373/27/1)
Kenneth E. Brathwaite, Administrative
Assistant, has been appointed to act as As-
sistant Secretary, Ministry of Finance, with
effect from 1st May to 12th September, 1969.
(M. P. 1515/39/7/6)
Mrs. May I. Stuart, Training Officer,
Training Unit, has been appointed to act as
Senior Executive Officer, Queen Elizabeth
Hospital with effect from 1st to 30th April,
1969.
Mrs. May I. Stuart, Executive Officer
has been appointed to act as Senior Executive
Officer, Queen Elizabeth Hospital, with effect
from 1st May, 1969 until further notice.
(M. P. 443/63 Vol. IV)
OFFICIAL GAZETTE
(M. P. 8812/12)
June 30. 1969
AU'U'E'!IA nATWTTR'Pk
nv -- J lA-r
Introduced by Bernard St. John Esquire, M.P., on
the 10th June, 1969 and it was read a first time the
same day.
BARBADOS.
A Bill intituled
An Act to incorporate "The African Methodist
Episcopal Zion Church".
Preamble WHEREAS Herbert Bell Shaw, Bishop, Stephen
Gill Spottswood, Bishop, James Clinton Hoggard,
Doctor of Divinity, Rupert Clement Rodney, Pastor
and other members, and Cyril DaCosta Gittens, Re-
tired Auditor General, Clifford Osborne Gittens,
Esquire, and Noel Granville Smith, E8squire, and other
Adherents of The African Methodist Episcopal Zion
Church (also known as the "A.M.E. Zion Church")
a Church established for the teaching and spreading
of the Gospel of Our Lord Jesus Christ in its fullness
in the United States of America, in Africa, in Guyana,
in Jamaica, in Barbados and elsewhere consider that
the work could be carried on to greater advantage if
they were incorporated.
AND WHEREAS they have petitioned Parliament
to incorporate them under the name of "The African
Methodist Episcopal Zion Church."
AND WHEREAS it is deemed expedient to grant the
prayer of the Petition.
BE IT THEREFORE ENACTED by the Queen's
Most Excellent Majesty by and with the advice and
consent of the Senate and House of Assembly of
Barbados, and by the authority of the same as fol-
lows:-
ort title. 1. This Act may be cited as The African Method-
ist Episcopal Zion Church (Incorporation) Act, 1969.
Interpretation. 2. In this Act -
"the Church" means the persons for the time
being associated as m embers or adherents
in Barbados under the name of "The African
Methodist Episcopal Zion Church" with Head-
quarters in Washington in the District of
Columbia in the United States of America.
"the Corporation" means the body incorpora-
ted by this Act.
Inoorporation 3.(1) Herbert Bell Shaw, Bishop, Stephen
of the African Gill Spottswood, Bishop, James Clinton Hoggard,
Maops zion Doctor of Divinity, Rupert Clement Rodney, Pastor
Church. and Cyril DaCosta Gittens, Retired Auditor General
and Clifford Osborne Gittens, Esquire, Noel Granville
Smith, Esquire, and their successors for the time
being of the respective office of Pastor or Trustees
of the Church and other members and adherents of
June 30, 1969
June 30 14 0
the Church in this Island and all future members
and adherents thereof shall be and they are here-
by declared to be one body corporate and politic
by the name of "The African Methodist Episcopal
Zion Church", with perpetual succession and a
common seal for the purpose of preaching and
teaching and spreading the Gospel of our Lord
Jesus Christ and shall by the name aforesaid sue and
be sued before all Courts of Law and Equity in this
Island and before all Justices and shall be able and
capable in law to hold possess and retain for the pur-
poses and ends of this Act all such personal property
money and securities for money as may have been
accumulated by them or may hereafter be given to or
acquired by them with power to assign transfer and
dispose of the same and with full power and authority
to hold receive and enjoy they and their successors
by the name aforesaid all lands and real property
whatsoever in this Island in perpetuity or for terms of
years and to mortgage grant sell demise exchange and
dispose of any of the said lands wherein they shall
have any estate or interest in accordance with the
rules and regulations of the Book of Discipline of
The African Methodist Episcopal Zion Church with
Headquarters in Washington in the District of
Columbia in the United States of America.
(2) No Act or proceeding of the Corporation shall
be invalidated by reason of any vacancy in the body or
way of the offices in this subsection or by any defect
in the appointment of any person to any such offices.
(3) The seal of the Corporation shall be of such
design and pattern as the Corporation may from time to
time determine.
4. All real and personal property of every kind and
description and all choses in action in this Island
which shall at the passing of this Act be belonging to
The African Methodist Episcopal Zion Church or shall
then be vested in the name or names of any person or
persons whomsoever for the use of or in trust for The
African Methodist Episcopal Zion Church shall forth-
with without any conveyance transfer or assignment
whatsoever vest in The African Methodist Episcopal
Zion Church for the purposes aforesaid and in all
actions suits or proceedings touching or concerning
any such property the same shall be stated to be the
property of The African Methodist Episcopal Zion
Church without any further description.
All real and
personal proper-
ty vested in the
African Method-
ist Episcopal
Zion Church.
5. The Corporation shall also have the power to Power to
appoint a person or persons as the Attorney or Attor- appoint an
neys of the Corporation either generally or for a limited Attorney or
Attorneys.
period and for such purpose and with such powers as
may be stated in the Power of Attorney and to revoke
any such appointment.
.609
nnRICT~h~. nbZETTE
e nuJ 30 1969
Jun 30 99OFCA AET
GOVERNMENT NOTICE
Vacant posts of Trainee Instructor -
Technical Institute
Applications are invited from suitably
qualified persons for appointment to the fol-
lowing vacant posts of Trainee Instructor,
Technical Institute .
A. Mechanical Engineering
B. Electrical Engineering
C. Building
Appointment: The appointment will be on a
temporary non-pensionable basis.
Application forms (S. C. 21) and full de-
tails of the post may be obtained from Service
Commissions Department, "Flodden", Cul-
loden Road, St. Michael.
Application forms should reach the Chief
Personnel Officer, Service Commissions
Department, "Flodden", Culloden Road, St.
Michael, not later than 19th July, 1969.
Service Commissions Department,
20th June, 1969.
NOTICE NO. 448 (second publication)
PUBLIC NOTICE
Patents Act, 1903 7, Sec. 10
NOTICE is hereby given that SANDOZ
PATENTS LIMITED of 590 Jarvis Street,
Toronto 5, Ontario, Canada lodged in this
Office an application and Complete specifi-
cation for a patent under the Patent Act
1903 (1903-7), for an invention for "IM-
PROVEMENTS IN OR RELATING TO OR-
GANIC COMPOUNDS"
The said Specification with amendments
has been accepted and is open to public in-
spection at this Office. The proposed amend-
ments are by way of corrections and-minor
additions in view of typographical errors.
C. A. ROCHEFORD
Registrar.
June 30. 1969
OFFICIAL GAZETTE
2 --, l I
Government Notice
LICENSING OF AIR SERVICES
The Air Transport Licensing Authority give notice that they have received
the under mentioned application to operate a Scheduled Air Service:
1. Name and Address of
Applicant:
2. Places between which
passengers and goods are
to be carried:
3. Places at which inter-
mediate landings are to
be made and the purposes
for which made:
4. Times or frequency of
the service:
5. Period for which the
Licence is applied for:
6. Latest date for making
representations or
objections:
Air Canada
1 Place Ville Marie, Montreal,
Quebec, CANADA.
Barbados/Toronto
(a) For traffic purposes Antigua;
Bermuda.
(b) Weather alternates Antigua;
Port-of-Spain.
3 Flights weekly.
5 years.
10th July, 1969.
This Application will be considered by the Air Transport Licensing
Authority in accordance with the provisions of the Air Navigation (Licensing of Air
Services) Regulations, 1959. Any representations or objections with regard to this
application must be made in writing, stating the specific grounds on which they are
based and any conditions which it may be desired shall be attached to the licence if
granted. They should be addressed to the Secretary, Air Transport Licensing
Authority, C/o Prime Minister's Office, Government Headquarters, Bay Street, and
a copy sent to the applicant at the same time. Further details of the applicationmay
be obtained from the Secretary.
Government Printing Office.
June 30, 1969
OFFICiAL GAZETTE
. in
OBJECTS AND REASONS
This Bill would repeal the Department of Medical
Services Act, 1947 (1947-14) and the Public Health
f Act, 1954 (1954-52) and make new provision for the
promotion and preservation of the health of the in-
habitants of Barbados. All functions under the Pub-
lic Health Act, 1954 and all functions in respect of
medical assistance under the Public Assistance Act,
1954 (1954-53) which are exercised by the Interim
Commissioner for Local Government would from the
appointed day be transferred to the Minister.
V E!
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~C~c~cLB ~ *
Arrangement of Sections
Section
1. Short title.
2. Interpretation.
3. Minister to be responsible for health of in-
habitants of Barbados and may divide
Island into areas and districts.
4. Functions of Minister.
5. Minister may establish Health Services.
6. Minister may construct sewers.
7. Minister may open and break up highways etc.
8. Minister may appoint Boards and Committees.
9. Chief Medical Officer to discharge functions
of Minister.
10. Regulations.
11. Minister may compel execution of works in
interest of public health. Appeal against
notice.
12. Powers of entry.
13. Exercise of power of entry by person au-
thorised.
14. Offences.
15. Exemption from liability.
16. Expenses.
Section
17. Transfer to Minister of functions of Interim
Commissioner.
18. Vesting of assets and liabilities of Interim
Commissioner.
19. Transitional pensions of officers.
20. Power to remove difficulties.
21. Repeal.
22. Commencement.
BARBADOS.
A Bill intituled
An Act relating to the promotion and preservation
of the health of the inhabitants of Barbados.
BE IT ENACTED by the Queen's Most Excellent
Majesty, by and with the advice and consent of the
Senate and House of Assembly of Barbados and by
the authority of the same as follows:-
1. This Act may be cited as the Health Services short title.
Act, 1969.
2. For the purpose of this Act Interpretation.
"appointed day" means the 1st July, 1969;
"area" means an area into which Barbados is
divided by the Minister under section 3;
1967-20.
1969-
Minister to be
responsible for
health of inhabi-
tants of Barbados
and may divide
Island into areas
and districts.
"Board" means a Board established and ap-
pointed by the Minister under section 8;
"Committee" means a Committee established
and appointed by the Minister under sec-
tion 8;
"district" means a health or sanitation dis-
trict established by the Minister within
an area under section 3;
"Interim Commissioner" means the person
for the time being designated by the Cabinet
to the office of Interim Commissioner for
Local Government established under sec-
tion 5 of the Local Government Councils
(Dissolution and Interim Commissioner)
Act, 1967;
"Minister" means the Minister responsible for
health;
"National Assistance Board" means the
National Assistance Board established
under section 3 of the National Assistance
Act, 1969.
3. The Minister shall generally be responsible
for the promotion and preservation of the health of
the inhabitants of Barbados and for this purpose may
divide the Island into such areas as he may determine,
establish such health or sanitation districts within
any such area, and assign duties to such officers in
relation thereto as he thinks necessary.
Functions of 4. (1) The Minister shall be responsible for the
Minister. administration of the provisions of this Act and with-
out limiting the generality of the foregoing his func-
tions shall include -
(a) the prevention, treatment, limitation and
suppression of disease, including the
conduct of investigations and enquiries
in respect thereof;
(b) the publishing of reports, information
and advice concerning public health,
including advice to the Government and
the education of the public in the pre-
servation of health;
(c) the abatement of nuisances and the re-
moval or correction of any condition that
may be injurious to the public health;
(d) the control of food and drugs in the in-
terest of the public health and the seizure
and destruction of food and drugs that
do not comply with the provisions of this
Act or of any regulations made there-
under and the protection of the public
from fraud or deception in connection
with food or drugs;
(e) the acceptance and administration of
gifts of money or property from individuals
or organizations donated for any unit of
the health services administered under
this Act.
(2) The Minister may -
(a) delegate to the National Assistance
Board or to any other Board or Committee
such of his functions under subsection
(1) as he thinks fit; and
(b) give directions to any Board or Committee
mentioned in paragraph (a) as to the
exercise and performance of any functions
delegated to it under that paragraph and
that Board or Committee shall give effect
to such directions.
(3) A Board or Committee to which the Minister
delegates any of his functions under subsection (2)
shall invite the appropriate Medical Officer of Health
to attend every meeting thereof which is concerned
with any matter relating to those functions and the
Chief Medical Officer may attend any such meeting.
5.(1) The Minister may establish at suitable
Minister may -laces in any area -
establish
Health Services. (a) General Hospitals;
(b) Hospitals and other health service units
for special purposes;
(c) Health Centres;
(d) Outpatients' Clinics;
(e) Maternity Hospitals;
(f) District Hospitals including Infirmaries;
(g) Dispensaries;
(h) Combinations of all or any of the fore-
going.
(2) The expenses of establishing and maintain-
ing such services shall be defrayed out of moneys
voted for those purposes by Parliament.
6.(1) The Minister may Minister may
construct
(a) construct, repair and maintain sewers, sewers.
and
(b) make provision by m eans of sewerage
disposal works or otherwise for effective-
ly dealing with the contents of such
sewers.
(2) Any such sewer may, subject to the pro-
visions of section 7, be constructed in, under or over
any street or under any cellar or vault below any
street.
(3) Any such sewerage disposal works may be
constructed on any land acquired by the Minister res-
ponsible for lands.
7.(1) For the purpose of constructing, repairing, Minister may
open and break
maintaining or in any way altering a sewer the Minister p highways etc.
may -
(a) open and break up the surface, soil and
pavements of any street or bridge;
(b) open and break up any sewer, drain or
tunnel in or over such street or bridge;
(c) remove and use all earth and material
in and under any such street or bridge
and
(d) do all other acts which he considers
necessary,
doing as little damage as possible in the exercise of
the powers granted by this section.
(2) Before the Minister opens or breaks up any
street, bridge, sewer, drain or tunnel under the control
of the Minister responsible for highways, he shall
give to that Minister notice in writing, signed by him
or by any public officer authorised by him in that be-
half, of his intention so to do not less than three clear
days before beginning such work.
(3) In any case of emergency arising from a
defect in any sewer, notice under subsection (2) may
be given as soon as possible after the beginning of
the work, or the necessity for the work has arisen.
Minister may 8. (1) The Minister may establish such Boards and
appoint Boards Committees as he may think fit for the purposes of
i md Committees.
this Act, consisting of members to be appointed by
him and may if he thinks it expedient revoke the ap-
pointment of any such member.
(2) The constitution of every such Board or
Committee shall be settled by the Minister.
(3) The functions of every such Board or Com-
mittee shall be -
(a) to advise the Minister on such matters
relating to his functions under this Act
as he may refer to it for such advice; and
(b) to discharge any functions delegated to
it by the Minister under section 4 (2).
(4) No remuneration shall be payable to the
members of such Boards or Committees except with
the approval of the Cabinet.
9. (1) Except as the Minister may otherwise direct, Chief Medical
Officer to.
the Chief Medical Officer shall discharge the functions discharge
conferred on the Minister under this Act and every functions of
Minister.
Medical Officer of Health, Public Health Nurse, Public
Health Inspector or other public health officer shall
discharge functions under this Act as directed by the
Minister or the Chief Medical Officer and in so doing
shall be deemed to be acting under the authority of
this Act.
(2) Subject to subsection ( 1) such officers
may take such steps as are necessary for the execution
and administration of this Act, the regulations made
thereunder and of any orders or directives given by
the Minister or the Chief Medical Officer and may call
upon any member of the Police Force to lend such
assistance as may be required in the execution and
administration thereof.
10.(1) The Minister may, subject to negative Regolations.
resolution, make regulations for the proper carrying
out of the provisions of this Act and without limiting
the generality of the foregoing may make regulations -
(a) prescribing the forms to be used for the
purposes of this Act;
(b) for the prevention, treatment, limitation
and suppression of disease;
(c) for the prevention of the overcrowding
of premises;
(d) for the maintenance of the proper sani-
tary condition of premises;
(e) providing for the institution of mea-
sures for ensuring the purity of the
water supply;
(f) for the prevention, abatement or re-
moval of nuisances and insanitary con-
ditions on premises;
(g) with respect to sewers and sewage
disposal works;
(h) providing for the collection, removal
and sanitary disposal of rubbish,
night soil and other offensive matter;
(i) providing for the licensing of persons,
places and institutions for the carrying
on of prescribed businesses;
(j) prescribing the method of carrying on
any offensive trade or business;
(k) regulating the slaughtering of animals
for use as food for human consumption;
(1) regulating the keeping of domestic
animals;
(m) providing for the disposal of dead
animals
(n) for the control and destruction of mos-
quitoes, termites and other insects,
rodents and other vermin;
(o) with.respect to the production and sale
of food for human consumption;
(p) for controlling the offering for sale of
food, drugs, cosmetics and devices and
prescribing standards of identity, com-
position and quality of such products;
(q) providing for the inspection of hotels,
boarding houses and other places of
accommodation;
(r) providing for the inspection of the
places of business of barbers, hair-
dressers and beauticians;
(s) providing for the inspection and sani-
tary conditions of beaches and swimming
pools in the interest of the public
health;
(t) providing for the medical and dental
examination and treatment of school
children, the removing of children from
school and the closing of schools in
the interest of the public health;
(u) regulating the interment of the dead,
the entry of dead bodies into Barbados
and all matters incidental thereto and
providing for the inspection of under-
taking establishments, morgues, cremato-
ria and other places used in connection
with the preparation, transportation
and disposal of dead bodies;
Minister may
compel the
execution of
works in interest
of public
health.
(v) for the control and use of public baths,
washrooms and sanitary conveniences;
(w) providing for the registration, proper
management, control and inspection
of private hospitals and nursing homes.
(2) For the purposes of this section and of
section 11 -
"works" or "work" includes the structural
alteration of a building, the repair of a
road whether public or private and the
removal or abatement of a nuisance; and
"premises" includes land, whether open
or closed, whether built on or not, whether
public or private and whether or not main-
tained under any enactment and any air-
craft, ship, vessel, boat, hulk, barge, tent,
van, shed or similar structure.
11.(1) Where it appears to the Minister that for the
protection or in the interest of the public health any
works in or on any premises are necessary, the Minis-
ter may serve or cause to be served on the owner or
occupier of such premises a notice in writing signed
by the Minister or by any person authorised by the
Minister in that behalf requiring him to execute such
work as the Minister considers necessary.
(2) Such notice shall specify the work to be
executed and a period of time after the expiration of
which the Minister will cause the work to be carried
out if it has not previously been executed.
(3) A person served with a notice under sub-
section (1) or any other- person having an estate or
interest in the premises to which the notice relates
may, at any time before the expiration of the period
of time specified in the notice pursuant to the pro-
visions of subsection (2) and in accordance with any
rules of court for the time being in force, appeal to a
Judge in Chambers against the notice on any of the
following grounds:-
(a) that the notice or requirement is not
justified for the protection or in the
interest of the public health;
(b) that there is some informality, defect
or error in or in connection with the
notice;
(c) that the Minister has refused unreason-
ably to approve the execution of alter-
native works;
(d) that works required by the notice to be
executed are unreasonable in character
or extent or are unnecessary;
(e) that the time within which the works are
required by the notice to be executed
is not reasonably sufficient for the
purpose;
(f) that the notice might 'lawfully have
been served on the occupier of the
premises to which it relates instead of
on the owner or on the owner instead of
on the occupier and it would have been
equitable for it to have been so served;
Appeal against
notice.
(g) where the work is work for the common
benefit of the premises to which the
notice relates and other premises, that
some other person, being the owner or
occupier of the other premises to be
benefitted, ought to contribute towards
the expenses of executing any works
required.
(4) Where an appeal under subsection (3) is
based on the ground specified in paragraph (b) there-
of, the Judge shall dismiss the appeal, if he is satis-
fied that the informality, defect or error was not a
material one.
(5) Where the grounds upon which an appeal is
brought under subsection (3) include a ground speci-
fied in paragraph (f) or (g) of that subsection, the
appellant shall serve a copy of his notice of appeal
on each other person referred to therein and may serve
a copy thereof on any other person having an estate
or interest in the premises to which the notice under
subswettion (1)) relates and em the hbearig ofu the appeal
the Judge may make such order as he thinks fit in
respect of the person by whom any work is required to
be executed and the contribution to be made by any
other person towards the cost of the work or as to the
proportions in which any expenses which may become
recoverable by the Minister under subsection (10) are
to be borne by the appellant and such other person.
(6) In exercising his powers undersubsection
(5), the Judge shall have regard -
(a) as between an owner and an occupier,
to the terms and conditions, whether
contractural or statutory, of the tenancy
and to the nature of the works required;
and
(b) in any case, to the degree of benefit
to be derived by the different persons
concerned.
(7) Where an appeal is brought under subsection
(3) the notice to which it relates shall be of no effect
pending the final determination or withdrawal of the
appeal.
(8) On the determination of an appeal under
subsection (3), the Judge shall give directions for
giving effect to his decision including, where ap-
propriate, directions for quashing the notice to which
the appeal relates or for varying the terms of such
notice in favour of the appellant.
(9) Where the notice to which the appeal re-
lates is varied or the appeal is dismissed, the Judge
may, if he thinks fit, direct that the notice shall not
come into force until such date (not being later than
twenty-eight days from the determination of the ap-
peal) as he thinks fit.
(10) The determination of an appeal under sub-
section (3) by a Judge in Chambers shall be final.
(11) If at the expiration of the period specified
in a notice under subsection (1) or directed by a Judge
on the determination of an appeal under subsection
(3), the work specified in the notice or in the notice
as varied by a Judge as aforesaid has not been exe-
cuted, the Minister shall cause such work to be
carried out and on completion thereof may recover
the reasonable costs of carrying out the same as a
debt due to the Crown in civil proceedings before a
Magistrate for District "A" notwithstanding that the
amount of such costs exceeds two hundred and fifty
dollars.
(12) In any proceedings under subsection (10)
the validity of the notice to which the proceedings
relate shall not be questioned on any ground specified
in subsection (3).
powers of 12. The Chief Medical Officer, a Medical Officer
entry. of Health, the Minister or any person authorised in
writing by any of them in that behalf may at all rea-
sonable times enter, if necessary by force, any premises
for the purpose of -
(a) ascertaining whether there is or has
been on or in connection with any
premises any contravention of the
provisions of this Act or anyregula-
tions made thereunder;
(b) ascertaining whether or not circum-
stances exist which would authorise
or require the Minister to take any
action or execute any work under this
Act or any regulations made thereunder:
(c) taking any action or executing any
work authorized or required to be taken
or executed under this Act or any
regulations made thereunder;
(d) generally examining and inspecting
such premises and for the performance
by the Minister, the Chief Medical
Officer, a Medical Officer of Health,
or any person acting under the au-
thority of any of them of their functions
under this Act or any regulations made
thereunder.
13.(1) Where any power of entry conferred under Exercise of
section 12 is to be exercised by a person authorised "per of entr
by the Minister, the Chief Medical Officer or a Medical authorised.
Officer of Health, the person claiming the right to enter
shall produce the document authorising him in that
behalf.
(2) A document purporting to have been signed
by the Minister, the Chief Medical Officer or a Medical
Officer of Health shall be deemed, until the contrary
is proved, to have been signed by that person.
14. Any person who offences.
(a) assaults, resists, obstructs or intimi-
dates, or
(b) uses indecent, abusive or insulting
language to, or
(c) interferes with or hinders, or
(d) by any gratuity, bribe, promise or other
inducement prevents or attempts to
prevent the due execution of his duty
by,
any officer or other person acting under the authority
of this Act or of any regulations made thereunder shall
be guilty of an offence under this Act and shall be
liable on summary conviction to a fine not exceeding
two hundred and fifty dollars or to imprisonmon! for
a term not exceeding six months or to both such fine
and imprisonment.
Exemption from
liability.
Expenses.
Transfer to
Minister of
functions of In-
terim Commis-
sioner.
1954-52
1954-53
1967-20.
Vesting of aE-
sets and liabi-
liti-es of Interim
Cosmnismsioner.
154 --52
1954--53
15. Nothing done by the Minister, the Chief Medi-
cal Officer, a Medical Officer of Health or any person
acting under the authority of any of them shall, if
such thing was done bona fide for the purpose of exe-
cuting any of the provisions of this Act, subject such
persons to any action, liability, claim or demand what-
soever.
16. Any expenses incurred in the administration
of the provisions of this Act shall be defrayed out
of moneys voted for the purpose by Parliament.
17. All functions under the Public Health Act,
1954 and all functions in respect of medical assist-
ance under the Public Assistance Act 1954 which,
pursuant to the Local Government Councils (Disso-
lution and Interim Commissioner) Act 1967, were con-
ferred on and exercisable by the Interim Commissioner
shall as from the appointed day be transferred to and
be exercisable by the Minister.
18. (1) All property, rights, liabilities and obli-
gations which immediately before the appointed day
were property, rights, liabilities and obligations vested
in the Interim Commissioner by virtue or in respect
of his functions under the Public Health Act, 1954
and in respect of medical assistance under the Public
Assistance Act, 1954 and which under this Act are to
be discharged by the Minister shall on the appointed
day vest by virtue of this Act and without further as-
surance in the Crown.
(2) The Interim Commissioner shall, as soon as
may be practicable after the commencement of this
Act, loeliver to the Minister -
(a) all plans, accounts, books 'and other docu-
ments, and
(b) all implements, apparatus, equipment
and chattels,
in his possession which relate to the functions trans-
ferred to the Minister pursuant to this Act.
19.(1) The provisions of this section shall apply Transitional
Pensions of
notwithstanding any enactment to the contrary relating officers.
to pensions.
(2) The pension, gratuity or other allowance part-time
'officers.
which may be granted to or in respect of an officer
who -
(a) immediately before the appointed day
was employed by the Interim Commis-
sioner in any office which -
(i) is specified in Part I of the First
Schedule to the Local Government
(Pensions) Regul nations, 1961, and L.N. 8s of 1961.
;(ii) is pensionable in accordance with
those regulations; and
(b) pursuant to this Act iis transferred to\or
'becomes employed in Itht public service
on a :part-time :basis ito undertake wot*
relating to the fuoentiorns previously dis-
charged by his ijm sy office mentioned
in paragraph (a), i
shall be determined in accordance with the law re-
lating to pensions applicable to him immediately be-
fore he is transferred or becomes so employed.
wu-ore .(3) The pension, gratuity or other allowance
f"""i*" which may be granted to or in respect of an officer
\ho -
(a) immediately before the appointed day was
employed by the Interim Commissioner in
any office which is specified in Part II
of the First Schedule to the Local Gov-
ernment (Pensions) Regulations, 1961;
(b) for the purposes of this Xct is transferred
to or becomes employed in the public
service; and
(c) on the date on which he is so transferred
or becomes so employed -
(i) has attained the age of sixty years,
or
(ii) has not attained the age of sixty years
and, within twelve months after the
appointed day or within such further
period as the Governor-General, act-
ing in his discretion, may allow, by no-
tice in writing to the Accountant Gen-
eral elects not to come under the pro-
1947-20. visions of the Pensions Act, 1947,
shall be determined in accordance with the law re-
lating to pensions applicable to him immediately be-
fore he is so transferred or becomes so employed.
Power to re- 20. If any difficulty arises in connection with
tove difficul- the operation of any of the provisions of this Act,
the Minister may within one year from the appointed
day, make such order for removing the difficulty as
he may consider necessary for that purpose, and such
order may modify the provisions of this Act so far as
may appear to the Minister to be necessary or ex-
pedient for removing the difficulty.
21. The Department of Medical Services Act, Repeal.
1947 and the Public Health Act, 1954 are hereby re- 1947-14.
pealed. 1954-52.
22. This Act shall come into operation on the commencement.
appointed day.
Read three times and passed the House of Assem-
bly this day of one thou-
sand nine hundred and sixty-nine.
Speaker.
Read three times and passed the Senate this
day of one thousand
nine hundred and sixty-nine.
President.
HOUSE OF ASSEMBLY
THIRD SESSION OF 1966-71
A BILL
intituled an Act relating to the promotion and
preservation of the health of the inhibitants of
Barbados.
Notice of this Bill was given on 24th June, 1961
t
Government Printing Office.
OBJECTS AND REASONS
At present the powers and duties of coroners are
regulated, apart from a few enactments conferring
specific duties on coroners, by the common law, the
Coroners Act, 1932 (Act 1932-10) and the Coroners
(Amendment) Act, 1944 (Act 1944-24). The provisions
of the two Acts mentioned above are in many respects
out of date and the omission of many powers which
the coroner should normally have, makes the duties
of a coroner more onerous than is necessary, es-
pecially since, unlike the United Kingdom where the
duties of a coroner are performed by special persons
appointed for the purposes, the duties of a coroner
in this Island are performed by magistrates. Under
the present law relating to coroners, it is still neces-
sary for the magistrate who is performing the duties
of coroner to visit every dead body and to open an
inquest immediately. This is a relic of the olden
times when it was essential for a coroner to visit the
dead body and to hold an inquest in every case of a
sudden death because there was no efficient police
force or medical service and a crime might be brought
to light through the intervention of the coroner. The
object of this Bill is therefore to revise, and amend
and consolidate the law relating to the powers and
duties of coroners and to give coroners a wider dis-
cretion with regard to the holding of inquests than
they have now. The Bill would also -fesres
in coroners' inquests and provide for n ada
modification of the law relating "he procedure i-
connection with coroners' inquest /
aoo,44
Arrangement of Sections
Section
1. Short title.
2. Interpretation.
3. Report of unnatural death.
4. Duty of police.
5. Duty of coroner.
6. Power of coroner to dispense with inquest
if satisfied by post mortem examination
that inquest is unnecessary.
7. Order for post mortem examination.
8. Report of examination.
9. Inquest on body of prisoner.
10. Inquest where body not available.
11. Procedure in cases of murder, manslaughter
or infanticide.
12. Abolition of coroners' juries and the modifi-
cation of provisions relating to inquests.
13. Coroner may view body at an inquest.
14. Nature of investigation.
15. Summoning and examining witnesses.
16. Witness not attending.
17. Committal of recalcitrant witness.
18. Where cause of death not satisfactorily ex-
plained.
Section
19. Verdict or finding of coroner.
20. Adjournment.
21. Coroner to transmit record of proceedings
to Registrar and Director of Public Prose-
cutions.
22. Exhumation of dead body.
23. Non-compliance by medical practitioner or
specially qualified person with order of
coroner.
24. Burial of body without authority.
25. Obstruction of person acting under the Act.
26. Fees. First Schedule.
27. Miscellaneous provisions.
28. Rules.
29. Forms. Second Schedule.
30. Saving.
31. Repeal of Acts 1932-10 and 1944-24.
32. Commencement.
FIRST SCHEDULE
SECOND SCHEDULE.
BARBADOS.
A Bill intituled
An Act to amend and consolidate the law relating
to Coroners.
BE IT ENACTED by the Queen's Most Excellent
Majesty, by and with the advice and consent of the
Senate and House of Assembly of Barbados and by the
authority of the same as follows:-
1. This Act may be cited as the Coroners Act, Short title.
1969.
2. For the purposes of this Act Interpretation.
"coroner" means a magistrate assigned, pur-
suant to section 7 of the Magistrates'
Jurisdiction and Procedure Act, 1956, to Act 1956-57.
the district in which an unnatural death
occurs or, if that magistrate is unable to
act, a magistrate so assigned to one or
other of the magisterial districts who is
able to act;
"inquest" means an investigation held by a
coroner as to the death of any person;
"medical practitioner" means a medical prac-
titioner registered under the provisions of
Act 1911-6 the Medical Registration Act, 1911;
"Registrar" means the Registrar of the Su-
preme Court;
"unnatural death" includes every case of the
death of a person -
(a) which occurs in a sudden, violent or
unnatural manner; or
(b) when the dead body is found; or
(c) as to which any reasonable suspicion
exists -
(i) that it has not arisen from natural
causes; or
(ii) that any person is criminally re-
sponsible therefore.
PROCEDURE IN CASE OF UNNATURAL DEATH
RHport of on- 3. Any person who becomes aware of an unnatural
natural ,eath. death shall as soon as possible notify it to the
coroner or to a member of the police. force at a police
station.
4. When an unnatural death is reported to, or
comes to the knowledge of any member of the police
force, he shall forthwith cause a report thereof to be
made to the coroner.
5. When an unnatural death is reported to or
comes to the knowledge of the coroner, he shall forth-
with cause due investigation to be made as to the
cause of death and, if necessary, hold an inquest.
6. (1) Where there is any case of an unnatural
death, the coroner, if he is of the opinion that a post
mortem examination may prove an inquest to be un-
necessary, may order that a post mortem examination
be made by a medical practitioner who shall after
identification of the body report the result of such
examination to the coroner in writing.
(2) If as a result of any such post mortem ex-
amination the coroner is satisfied that an inquest is
unnecessary he may dispense with the holding of
an inquest and issue his warrant for the burial of the
body.
7. (1) When and as often as the coroner considers
it expedient that the dead body of a person should be
examined by a medical practitioner he shall forthwith
issue his order to a medical practitioner to make a
post mortem examination of that body.
(2) A medical practitioner who is ordered under
this Act to make a post mortem examination shall
thereupon, unless he is unavoidably prevented from so
doing, proceed to the place where the body is lying,
and make such examination of it as may enable him
to ascertain the cause of death.
Duty of Police.
Duty of
Coroner.
Power of the
coroner to dis-
pense with
inquest if
satisfied by
post mortem
examination
that inquest
is unnecessary.
Ordllr for
pU- If wurt ei
(3) The medical practitioner, if he considers
it necessary in order to ascertain the cause of death,
or if advised to do so by the coroner, shall extend
the examination to the dissection of the body and an
analysis of any portion'th-ereof and its contents, and
may cause any portion thereof anc its codis -to be
transmitted to a Government Bacteriologist and :,.-
Pathologist, or a Government Analyst or to such
specially qualified person as the coroner may order
to conduct a special examination under subsection (4).
(4) The coroner may, if he thinks fit, order any
person whom he considers to possess special quali-
fications to conduct a special examination by way of
analysis, test or otherwise of such parts or contents
of the dead body of any person or such other substan-
ces or things as ought in the opinion of the coroner
to be submitted to such special examination with a
view to ascertaining how that person came to his death.
(5) Where a medical practitioner ordered under
this Act to make a post mortem examination or a
specially qualified person ordered under subsection (4)
to conduct a special examination is unavoidably pre-
vented from complying with the order, he shall forth-
with give notice of the fact and of the reasons for
his non-compliance to the coroner or to a member of
the police force at a police station and any member
of the police force so notified shall forthwith give
notice to the coroner of the fact and of the reasons
for the non-compliance to the coroner.
Report of 8. (1) A medical practitioner who makes a post
examination. mortem examination under this Act shall, after doing
so, draw up a report of the appearances of the body
and for the conclusions which he draws therefrom and
certify as to'.the cause of death so far as he can as-
certain it, and shall date and sign the report.
(2) A specially qualified person who makes a
special examination under section 7(4) shall, after
doing so draw up a report of the nature of the exam-
ination and the conclusions which he draws therefrom
and shall certify as to the cause of death so far as
he can ascertain it and shall date and sign the report.
(3) The medical practitioner or specially quali-
fied person, as the case may be, shall cause his
report to be delivered to the coroner as soon as
possible after the examination, and for this purpose
he may deliver the report to a member of the police
force for transmission to the coroner.
(4) A report drawn up in accordance with sub-
section (1) or (2) shall be admissible as evidence at
any inquest and shall be prima facie evidence of the
facts stated therein.
9. An inquest shall be held in every case of the Inquest on
death of any person confined in any prison, lock up body of
prisoner.
or place of confinement for persons accused or con-
victed of having committed any offence.
10. In any case where a person comes to his Inquest where
death, or there are reasonable grounds for believing body is not
available.
a person to be dead, but his body cannot be found or
is not available, a coroner may hold an inquest into
-the circumstances connected with the death or sup-
posed death.
Procedure in 11.(1) If on an inquest the coroner is informed
cases of murder, before he has given his verdict that some person is
manslaughter or
infanticide, charged before a court with the murder, manslaughter
or infanticide of the deceased, he shall, in the ab-
sence of reason to the contrary, adjourn the inquest
until after the conclusion of the criminal proceedings.
(2) Where the criminal proceedings have been
terminated by virtue of the fact that the magistrate
has discharged the person charged, the magistrate
shall, upon the conclusion of the criminal proceedings,
give notice in writing of the result of the criminal
proceedings to the coroner responsible for holding
the inquest.
(3) Where the criminal proceedings have been
terminated for any reason other than that to which
reference is made in subsection (2), the Registrar
shall give notice in writing of the result of the crimin-
al proceedings to the coroner responsible for holding
the inquest.
(4) After the conclusion of the criminal pro-
ceedings the coroner may, subject to subsection (5)
resume the adjourned inquest if he is of the opinion
that there is sufficient reason for so doing.
(5) When in the course of the criminal pro-
ceedings any person has been charged on indictment,
then upon the resumed inquest no inquisition shall
charge that person with an offence of which he could
have been convicted in the indictment or contain any
finding which is inconsistent with the determination
of any matter by the result of the said proceedings.
(6) Where a coroner resumes an inquest under
this section he shall proceed in all respects as if the
inquest had not been previously begun, and the pro-
visions of this Act shall apply as if the resumed in-
quest were a fresh inquest.
(7) If an inquest is not resumed, the coroner
shall furnish to the registrar of deaths for the appro-
priate District a certificate stating the result of the
criminal proceedings and the particulars necessary
for the registration of the death so far as they have
been ascertained at the inquest, and the registrar
shall enter the death and particulars in the form and
manner prescribed by or under the Registration of
Deaths Act, 1924. Act 1924-2.
(8) For the purposes of this section "the Meaning of
criminal proceedings" means the proceedings before criminal
proceedings
a magistrate holding a preliminary inquiry and before
any court to which the accused person is committed
for trial or has appealed.
12.(1) Subject to subsection (3), juries in cor- Abolition of
owners' inquests are hereby abolished, coroners' juries
and modification
of provisions
(2) The provisions of any law relating to the relating to
procedure in connection with an inquest shall have inquests.
effect subject to such modifications as are rendered
necessary by the absence of a jury and the inquisition
shall be under the hand of the coroner alone.
(3) Notwithstanding subsections (1) and (2)
where at the commencement of this Act an inquest
is being held with a jury, the inquest shall continue
with such jury as if this Act had not been passed and
the inquisition shall be authenticated by the signature
or mark of the jurors finding it, and countersigned by
the coroner.
Coroner may 13. (1) The coroner at an inquest may view the
view body at body, but it shall not be necessary for him to do so.
an inquest.
(2) Notwithstanding subsection (1), where at
an inquest it appears to the coroner to be expedient
to view the body, he shall view the body, and if the
body has been buried, the coroner shall order its
exhumation for the purpose, unless he certifies that
in his opinion exhumation would be useless for the
purpose of the inquest or dangerous to the public
health.
Nature of 14. The coroner at every inquest shall enquire
investigation, when, where and after what manner the deceased
person came to his death, and also whether any per-
son is criminally concerned in the cause of the death.
Summoning and 15. (1) The coroner shall summon such witnesses
examining as he deems necessary and examine them upon oath
witnesses.
as to the matter of the inquest.
(2) The evidence of every witness shall be
taken down in writing by the coroner and read over
to and subscribed by the witness in the presence of
the coroner.
Witnesses not 16. Where any person summoned as a witness at
attending. any inquest refuses or neglects to appear at the time
and place appointed by the summons and otherwise
to comply therewith, and no just excuse is offered
for his refusal or neglect, then, after proof upon oath
that the summons has been served upon him, either
personally or by leaving it for him with some adult
person at his place of abode, or has been communi-
cated to him in any manner authorised by this Act,
the coroner may issue a warrant of arrest under his
hand to bring and have that person at a time and place
therein mentioned before the coroner to testify as
aforesaid.
17. Where on the appearance of a person sum- Committal of
Recalcitrant
moned as a witness at an inquest, either in obedience witness
to a summons or on being brought by virtue of a war-
rant, or where any person present at an inquest is
called on by the coroner to give evidence, then if
that person refuses -
(a) to be examined upon oath concerning the
said inquest; or
(b) to be sworn, or having been sworn, re-
fuses to answer the questions concerning
the said inquest then put to him; or
(c) to produce any document which he is
summoned to produce; or
(d) to subscribe his deposition,
the coroner may, by warrant under his hand, commit
the person so refusing to prison for any term not ex-
ceeding seven days, unless, in the meantime such
person consents to be examined and to answer
questions concerning the said inquest, or to produce
the document (if any), or to subscribe his deposition,
as the case may be.
18. Where, at any inquest, it appears to the cor- Where cause
oner that the cause of death has not been satisfac- o data not
seisflained.
explained.
Verdict or find-
ing of Coroner.
Adjournment.
Coroner to trans-
mit record of
proceedings to
Registrar and
Director of Pub-
lic Prosecutions.
torily explained, he may order any medical practitioner
to make a post mortem examination of the body, with
or without an analysis of any portion thereof or the
contents thereof, whether or not a post mortem ex-
amination has already been performed upon the body.
19. After the whole of the evidence at an inquest
is closed, the coroner shall proceed to give his
verdict and the verdict shall thereupon be reduced
into writing in the form of an inquisition and authenti-
cated by the signature of the coroner.
20. The coroner may adjourn an inquest from time
to time, until the whole of the evidence touching and
concerning the death and the cause thereof has been
obtained.
21. The coroner shall as soon as possible after
the inquest is concluded cause to be transmitted to
the Registrar for filing the record of the proceedings
and a copy thereof to be transmitted to the Director
of Public Prosecutions.
exhumation of 22. Where the body of any person is buried without
dead body. any examination or without sufficient examination,
a coroner about to hold or holding an inquest as to
the death of that person may by warrant under his
hand addressed to the Commissioner of Police direct
that the body be exhumed.
Norn-,ompliance
by medical pra(-
titioner .: :pe-
cially qualifined
person w ith r-
lder of :oroner.
/ 23. Where any medical practitioner is ordered to
perform a post mortem examination under this Act,
or any specially qualified person is ordered to make
a special examination under section 7(4) and the
order has been personally served on or left with some
adult person at the residence of the practitioner or
specially qualified person, or has been communicated
to him in any manner authorised by this Act in
sufficient time to enable him to comply therewith
and he fails to comply with the order, he shall be
guilty of an offence and shall be liable on summary
conviction to a fine not exceeding one hundred dol-
lars, unless he proves to the satisfaction of the
magistrate that he had good and sufficient cause for
the non-compliance and that he forthwith gave notice
to the coroner, or to a member of the police force at
a police station, that he was so unavoidably prevented
from complying with the order and stating the reasons
for his non-compliance.
24.(1) If any person without lawful excuse inters
or causes to be interred the dead body of any person
in respect to whose death an inquest ought to be held
before he has received the order of the coroner, such
person shall be guilty of an offence and shall be
liable on summary conviction to a fine not exceeding
one hundred dollars or to imprisonment for a term
not exceeding three months.
(2) Where any person is charged with an of-
fence under this section, the onus of proving that
he has lawful excuse, or that he received the order
of the coroner, shall be on him.
25. Every person who assaults, resists, obstructs
or molests the coroner or any other person acting
under the authority of this Act or any order made or
warrant issued thereunder shall be guilty of an offence
and shall be liable on summary conviction to a fine
not exceeding one hundred dollars or to imprisonment
for a term not exceeding three months.
Burial of body
without
authority.
Obstruction of
person acting
under the Act.
Fees.
First Schedule.
FEES
26.(1) The fees specified in the First Schedule
shall be the fees payable to the persons and for the
purposes therein mentioned.
(2) The Minister responsible for finance may
from time to time by order amend the First Schedule.
(3) Where an inquest is held with respect to
the death of any person who has died in any hospital,
prison, infirmary or other institution, the medical
officer whose duty it has been to attend the deceased
person as a medical officer of that hospital infirmary
or other institution shall not be entitled to the fee or
remuneration provided in the First Schedule for
medical practitioners.
MISCELLANEOUS PROVISIONS
27. Unless otherwise provided, any order, authori-
sation, or summons under this Act may be communi-
cated verbally, by telephone, or other electrical
apparatus.
28. The Judicial Advisory Council established
under the Supreme Court of Judicature Act, 1956, may,
when and so often as it considers it necessary to do
so, make rules regulating the practice and procedure
at or in connection with inquests and post mortem
examinations.
29. (1) The forms specified in the Second Schedule
may be used for and in respect of the several matters
therein mentioned.
(2) The Judicial Advisory Council may by order
from time to time amend the Second Schedule.
Miscellaneous
provisions.
Rules.
Act 1956--56.
Forms. Second
Schedule.
30. The provisions of this Act shall be in addition Savings.
to and not in derogation of the rules and principles of
the common law and any powers given by any enact-
ment for the time being in force and not repugnant to
this Act, relating to coroners.
31. The Coroners Act, 1932 and the Coroners
(Amendment) Act, 1944, are hereby repealed.
32. This Act shall come into operation on such
day as the Governor-General may appoint by proclama-
tion.
Read three times and passed the House of Assem-
bly this day of one
thousand nine hundred and sixty-nine.
Speaker.
Read three times and passed the Senate this
day of one thou-
sand nine hundred and sixty-nine.
Repeal of Acts
1932-10 and
1944--4.
Commencement.
President.
FIRST SCHEDULE
(Section 26)
TABLE OF FEES
A. Medical Practitioners
$
1. To every medical practitioner for making an exam-
ination of the dead body of a deceased person, making
the report required by the Act, and certifying the cause
of death -
(a) where the examination does not extend to dis-
section of the body for any reason other than
putrefaction .... .. 30. 00
(b) where the examination extends to dissection
of the body .... .... 40. 00
(c) where the examination is of a body in an ad-
vanced state of putrefaction or is an exam-
ination of an exhumed body whether or not the
examination extends to dissection thereof .. 50. 00
2. To every such practitioner, where it is necessary
in any :uch case to attend to give evidence at a coroner's
inquest an additional sum of ...... 6. 00
B. Persons Possessing Special Qualifications
1. To every person possessing special qualifications,
for making a special examination by way of analysis,
te.t or otherwise of any part of, or the contents of, the
body of a deceased person ...... 40. 00
1. To ever such person, where it is necessary in
an' such case to attend to give evidence at a coroner's
inque.- t an additional sum of ...... 6. 00
SECOND SCHEDULE
(Section 29,
THE CORONERS ACT, 1969
(Sections 6(1), 7(1) and 18
Order to *Medical Practitioner
Specially Qualified Person
BARBADOS
Parish of ............... .............. ...............
To................. .... ..of .................. Medical Practitioner o:
By virtue of this my order, as coroner in and for Barbados,
you are required to make a *post mortem examination of
special
*the body of
the parts or contents of the body of
submitted to you by me
the substances or things submitted to you by me and report thereon to me
as required by law.
Dated this ................ day of............., 19. .
(Siqned)........................
Coroner.
*Delete whichever is inapplicable.
16
The Coroners Act, 1969
(Section 6(2)
WARRANT TO BURY A BOD- AFTER EXAMINATION
BARBADOS
Parish of ....................................
To ..... ...... ........ ...................... and to all
whom it may concern.
Whereas due examination by a medical practitioner bas been
made of the body of ....... ..............................
who now lies dead at ................... ................
in the parish of ........................... :
NOW THEREFCRE, I do hereby certify that you may law-
fully permit the body of the said ........ .................
to be buried, and for so doing, this shall be your warrant.
Datedthis ................. day of ......... ,19
(Signed) ......................
Coroner
17
The Coroners Act, 1969
(Section 15)
WRITTEN SUMMONS FOR A WITNESS
BARBADOS
Parish of................................... .. ......
To................................of....... ........................
You ...........................................*.......
are hereby required to be and appear before me, the undersigned,
coroner in and for Barbados, at .......................................
on the .......................... day of ..................... 19....,
at..... o'clock .... m., then and there to give evidence touching the
cause of death of ...................................................
Dated this ......................... day of ........... 19...
(Signed) ...............................
Coroner.
The Coroners Act, 1969
(Section 16)
WARRANT OF ARREST OF A WITNESS FOR REFUSING TO ATTEND
BARBADOS
Parish of ............................ .. ....... ....... ....
To all Members of the Police Force and Constablesin Barbados.
WHEREAS I, the undersigned, coroner in and for Earbados, did
duly issue my summons to ............................................
requiring him to be and appear before me at ................................
on the ................ day of ................... 19..., at.........
o'clock .....m.,then and there to give evidence touching the cause of death
of ...................................................... .. .......
AND WHEREAS proof has this day been made before me upon
oath of that summons having been duly intimated to the said
AND WHEREAS the said ...................... ...........
has neglected to appear at .he time and place appointed by the summons,
and no just excuse has been offered for the neglect:
NOW THEREFORE, by virtue of my office, I do hereby com-
mand you and each of you to bring and have the said .....................
............. ...... ................. before me at ....................
on the ......................day of .................. 19..., at ........
o'clock ....m., to give evidence as aforesaid.
Dated this ................... day of ............. 19 .......
(Sig ne. I) ..............................
C oroner.
The Coroners Act, 1969
(Section 17)
WARRANT OF COMMITMENT OF A WITNESS FOR REFUSING TO GIVE
EVIDENCE
BARBADOS.
Parish of........ .........*................................
To all Members of the Police Force and Constables in Barbados
and to the Keeper of the .............. Prison at ........... in Barbados.
WHEREAS I, the undersigned, coroner in and for Barbados, did
duly issue my summons to ..................................... requiring
him to be and appear before me at ................. on the ...........day
of .............. 19 ...., at ..... o'clock .... m., then and there to give
evidence touching the cause of death of ...............................;
AND WHEREAS the said .....................now appearing
before me (or beiig before me by virtue of a warrant in that behalf to testify
as aforesaid) and being required to make oath as a witness in that behalf,
has now refused to do so (or being duly sworn as a witness, does now re-
fuse to answer certain questions concerning the premises which art here
put to him, or does now refuse to subscribe his deposition as a witness,)
without any just excuse for that refusal;
NOW THEREFORE, by virtue of my office, I do hereby command
you and each of you, the said members of the police force and constables,
to take the said ......................... ............ and him safely
to convey to the prison at ......................... .... ........ aforesaid,
and there deliver him to the said keeper thereof, with this precept; and I do
hereby by virtue of my office, require you, the said keeper, to receive the said
20
............................... into your custody in the said prison, and
him there safely keep for the space cf ... .days for his said contempt, unless
he shall in the meantime consent to be examined, and t: answer concern-
ing the pri-mises (or duly subscribe his deposition as a witness); and for
so doing, this shall be your warrant.
Dated this .................. day of ............., 19 .......
(Signed) .............................
Coroner.
21
The Coroners Act, 1969
(Section 19)
INQUISITION
BARBADOS
Parish of .................................................
An inquisition found at .....................................
in the parish of ................................... in Barbados, on the
. ............................. day of ...................... 19 .......
by me the undersigned, coroner in and for Barbados, having inquired when,
where and after what manner ...........................................
came to his/her death, do say that (here state fully the finding of the coroner).
In witness whereof, I have hereunto set my hand the day and
year first above written.
A. B., Coroner.
The Coroners Act, 1969
(Sections 13(2) and 22)
WARRANT OF EXHUMATION
BARBADOS
Parish of .................................................
To .......................................... Commissioner of Police.
WHEREAS the body of one ...................................
was buried on the ................. day of ................... 19 ....,
at .................................. in the said parish;
AND WHEREAS it is necessary that the said body should be
exhumed, and full investigation made as to the cause of death of the said
.................................... ....................... in manner
required by law:
NOW THEREFORE, I do hereby charge and command you that
you forthwith cause the body of the said ..............................
................... to be taken ui, and safely conveyed to ..............
............. ...... ....... in the said parish, in order that due investiga-
tion may be nmer,- as to the cause of death, and that I may proceed therein ac-
cording to law; and for so doing, this shall be your warrant.
Dated this .....................day of ........... 19....
(Signed)..............................
Coroner.
HOUSE OF ASSEMBLY
THIRD SESSION OF 1966-71
BILL
intituled an Act to amend and consolidate the
law relating to Coroners.
Government Printing Office.
Notice of this Bill was given on 17th
June, 1969.
OBJECTS AND REASONS
This Bill would constitute a national body known
as the Barbados Red Cross Society out of the exist-
ing association affiliated to the British Red Cross
Society and known as the Barbados Branch of the.
British Red Cross Society and provide for its incor-
poration. Provision is also made for the recognition
by the Government of the new national body as a Vol-
untary Aid Society for the purposes of the interna-
tional conventions relating to the Relief of Sick and
Wounded set out in the Schedule to the Bill to which
conventions the Government succeeded on the at-
tainment of independence by Barbados.
~3dI r.S
X-3,^. W/ ^-.k
Arrangement of Sections
Section
1. Short title.
2. Interpretation
3. Incorporation of Barbados Red Cross Society.
4. Purposes and functions of the Society.
5. Recognition as Voluntary Aid Society.
6. Government of the Society. Validity of meet-
ings:etc. of Council
7 Power to make rules.
8. Vesting of assets of former Branch.
9. Offences.
10. Commencement.
BARBADOS.
A Bill intituled
An Act to Incorporate the Barbados Red Cross
Society and to provide for matters related thereto.
WHEREAS: Preamble.
(1) the International Red Cross: is an Associa-
tion for the promotion of divers humanitarian purposes
throughout the world and comprises all duly recognized
National Red Cross. Societies together with two other
Associations known as the International Committee,
of the Red Cross and the League of Red Cross Societies;
(2) one of the conditions for the recognition of
a National Red Cross.Society is that it,shall becon-
stituted in the territory of an independent State where
one of divers: international conventions relative to
the Relief of Sick and Wounded is in force;
(3) the Government has succeeded to certain
of such conventions further particulars whereof are
Schedule. set out in the Schedule (in this preamble referred to
as the scheduled conventions);
(4) the scheduled conventions provide, among
other things, for certain of the functions of National
Red Cross Societiles and other Voluntary Aid Socie-
ties recognized and authorised by their. Government,
and for the use of the distinctive emblem of a Red
Crosson a whiteground and of the words "Red Cross",
and for the prevention of their misuse;
(5) there has been in operation in Barbados
for some years past an association affiliated to the,
British Red Cross Society now known as the Barbados:
Branch of the British Red Cross Society (in thispre-
amble referred to as the former Branch);
(6) the Committee of the former Branch being
the governing body of that Branch, is desirous of
forming a body corporate, to be known as the Barba-
dos Red Cross Society, .and obtaining recognition for
such body corporate as a Voluntary Aid Society with-
in the meaning of the scheduled conventions, -to en-
able it to be recognized as a National Red Cross:So-
ciety by the International Committee-of the Red Cross
and to obtain membership of the Leagueof Red Cross
Societies;
(7) the formation of such a body corporate and
its recognition as a Voluntary Aid Society would facili-
tate the promotion of the humanitarian purposes:of the'
International Red Cross in Barbados:
AND WHEREAS it is expedient to make provision
by legislation for the various matters aforesaid:
NOW, THEREFORE, BE IT ENACTED by The Enactment.
Queen's Most Excellent Majesty, by and with the
advice and consent of the Senate and House of As-
sembly of Barbados, and by the authority of the same
as follows:-
1. This Act may be cited as the Barbados Red Short title.
Cross Society Act, 1969.
2. For the purposes of this Act- Interpretation.
"the Council" means the governing body of
the Society constituted under section 6;
"the former Branch" means the association
affiliated to the British Red Cross Society
and known as the Barbados Branch of the
British Red Cross Society in operation im-
mediately before the commencement of
this Act;
"the scheduled conventions" means the in-
ternational conventions to which the Gov-
ernment of Barbados has succeeded set
out in the Schedule; Schedule.
"the Society" means the Barbados Red Cross
Society constituted under section 3.
3.(1) For the purpose of maintaining and car- Incorporation
trying on the purposes and functions set out in sec- of Babados
Red Cross
tion 4, the President, other officers and members of Society.
the former Branch, and all persons who may hereafter
become President, other officers or members of the
Society in the manner laid down by rules made under
section 7, are hereby constituted a body corporate by
the name of the Barbados Red Cross Society.
1966-10. (2) Section 21 of the Interpretation Act, 1966
shall apply to the Society.
Purposes and 4. (1) The general purposes and functions of the
functions of Society shall be -
the Society.
(a) in time of war, to furnish aid to the sick
and wounded both of armies and among
non-belligerents, and to prisoners of
war and civilian sufferers from the ef-
fect of war;
(b) to perform all the duties devolving upon
a national Society of a nation which has
acceded to the scheduled conventions;
(c) in time of peace or war, to carry on and
assist in work for the improvement of
health, the prevention of disease and
the mitigation of suffering throughout the
world;
(d) to succeed to and take over all the right
and property heretofore or now held and
enjoyed by and all the duties heretofore
performed by the former Branch;
(e) to organise classes and lectures and
publish and sell or distribute papers,
books, pamphlets and information for the
purpose of stimulating interest in and
promoting the objects of the Society and
of qualifying persons to assist therein
and to take all other measures which
may seem necessary for providing and
maintaining an efficient organisation for
the purposes of the Society;
(f) to borrow or raise money with or without
security for any of the purposes of the
Society and either subject or not sub-
ject to any special trust and conditions;
(g) without prejudice to the scope or effect
of any of the provisions of this Act to
accept and take by way of gift and ab-
sorb upon any terms the undertaking
and assets of any association or Society
whether incorporated or not carrying on
work similar to any work for the time
being carried on by the Society and to
undertake any of the liabilities of any
such other association or body;
(h) to make and carry out any arrangement
for joint working co-operation with any
other association or body whether in-
corporated or not carrying on work similar
to any work for the time being carried
on by the Society;
(i) to undertake execute and perform any
trusts or conditions affecting any real
or personal property of any description
deemed likely to be useful for any of
the purposes of the Society;
(j) to grant continue and pay such salaries
pensions gratuities or other sums in
recognition of services (whether ren-
dered before or after the commencement
of this Act) as may from time to time be
sanctioned by the Council;
(k) to invest all moneys and funds of the
Society which are not immediately re-
quired to be expended for the purposes
thereof and to vary and transpose such
investments without in any of such cases
being in any way limited as to the form
or nature of investment by any statutory
provision or rule of law relating thereto
or otherwise relating to the investment
or trust funds;
(1) to do all such other acts and things as
are or may be incidental or conducive
to the attainment of any of the pur-
poses of the Society or the exercise
of any of its functions.
(2) The particular purposes of the Society shall
be defined by rules made by the Council in accordance
with section 7.
Recognition as 5.(1) The Society shall be recognized by the
Sointy Ad government as a Voluntary Aid Society, auxiliary to
the public authorities, in particular for the purposes
of the scheduled conventions and shall have the right
to have and use or permit to be used in carrying out
its purposes as an emblem and badge the heraldic
emblem of the red cross on a white ground, formed by
reversing the Federal colours of Switzerland.
(2) The Society is hereby authorised with or
without co-operation of any other society, organisa-
tion or association which may have been accorded
similar powers by Act of Parliament, to act in mat-
ters of relief under the scheduled conventions.
6.(1) The governing body of the Society shall
be the Council consisting in the first instance of those
persons who at the commencement of this Act are the
members of the Committee of the former Branch and
thereafter of such members to be elected or appointed
in such manner as may be provided for by rules made
under section 7.
(2) The Council shall have the power to pro-
vide for the organisation of such divisions, detach-
ments and units in various parts of Barbados as it
considers expedient for the more effectual carrying
out of the purposes of the Society under such rules
as the Council may make in that behalf.
(3) The Council shall have power to delegate
any or all of its functions to any one or more com-
mittees either with or without power to such committee
or committees further to delegate any or all of such
Government ot
the Society.
rights powers and duties to sub-committees as the
Council may in its absolute discretion think fit.
(4) No member of the Council or of any com-
mittee or sub-committee shall be personally liable
for any act or default of the Council or of any com-
mittee or sub-committee done or omitted to be done
in good faith.
Validity of (5) No act done or proceedings taken under
meetings etc. o this Act shall be questioned on the ground -
Council.
(a) of the existence of any vacancy in the
membership of, or any defect in the con-
stitution of the Council; or
(b) of any omission, default or irregularity
not affecting the merits of the case.
Power to 7.(1) The Council may make such rules as appear
make Rules. to it to be expedient for carrying out the purposes
of the Society and in particular, and without prejudice
to the generality of the foregoing, may make rules
providing for:
(a) the particular purposes of the Society, in
accordance with section 4(2);
(b) the composition and manner of election or
appointment of members of the Council;
(c) the organisation and functions of branches
and divisions of the Society;
(d) the appointment and duties of the officers
and employees of the Society;
(e) the custody of the property of the Society
and the keeping and auditing of accounts;
(f) the use of the Red Cross emblem and badge
by officers and members of the Society;
(g) the making of appeals to the public for
financial or other support for the Society;
(h) the terms on which the Society may accept
grants or subventions from Governments
or other public authorities;
(i) the terms on which the Society may asso-
ciate with Governments and other volun-
tary organizations for any purpose which
is included among the purposes of the
Society;
(j) the qualifications and functions of the
members of the Society and their organi-
sation in various classes according to
their qualifications.
(2) Nothing contained in any rules made under
this section shall enable the Society to withhold mem-
bership from any citizen of Barbados on grounds of
race, sex, religion or political opinion.
(3) Notwithstanding anything contained in
section 16(1) of the Interpretation Act, 1966 it shall
not be necessary for any rules made by the Council
under this section to be published in the Gazette,
but a copy of any such rules shall be furnished to
the Minister responsible for defence.
Vestingof as- 8.(1) At the commencement of this Act all the
sets of former assets and liabilities of the former Branch shall be
Branch.
transferred to and vested in the Society by virtue of
this section and without further assurance.
(2) All deeds, bonds, instruments and con-
tracts subsisting immediately before the commence-
ment of this Act to which the former Branch is a party
shall be of as full force and effect against or in
favour of the Society and enforceable as fully and
effectually as if, instead of the former Branch, the
Society had been a party thereto.
(3) All assets held by the former Branch for
the purpose of any division of the former Branch shall
continue to be held by the Society for the purposes
of the corresponding division of the Society.
offences. 9. Any person who falsely and fraudulently -
(a) holds himself out to be or knowingly al-
lows himself to be supposed to be a
member of or an agent for the Society
for the purpose of soliciting, collecting
or receiving money or material; or
(b) wears or displays the emblem of the Red
Cross on any article of clothing, badge,
piece of paper, or in any other way what-
soever, or any insignia coloured imitation
thereof in such a way as to be likely to
deceive those to whom it is visible, for
the purpose of inducing the belief that
he is a member of, or an agent for, the
Society, or that he has been recognized
by the Society as possessing any qualifi-
cation for administering first aid or other
treatment for the relief of sickness,
shall be guilty of an offence and shall be liable on
summary conviction to a fine not exceeding five
hundred dollars or to imprisonment for a period not
exceeding six months or to both such fine and im-
prisonment.
10. This Act shall come into operation on such commencement.
date as the Governor-General may appoint by proclama-
tion.
Read three times and passed the House of Assem-
bly this day of one
thousand nine hundred and sixty-nine.
Speaker.
Read three times and passed the Senate this
day of one
thousand nine hundred and sixty-nine.
President.
SCHEDULE
Sections 2, 4 and 5
FURTHER PARTICULARS OF CERTAIN INTERNATIONAL CONVENTIONS
TO WHICH THE GOVERNMENT OF BARBADOS HAS SUCCEEDED
Geneva Convention for the amelioration of the condition of the wounded
and sick in armed forces in the field, of 12th August, 1949.
Geneva Convention for the amelioration of the condition of wounded sick
and shipwrecked members of armed forces at sea, of 12th August, 1949.
Geneva Convention relative to the treatment of prisoners of war, of 12th
August, 1949.
Geneva Convention relative to the protection of civilian persons in time of
war, of 12th August, 1949.
Statutory Instruments Supplement No. 41
Supplement to Official Gazette No. 52 dated 30th June, 1969.
S.I. 1969 No. 109
THE INCOME TAX REGULATIONS, 1969
ARRANGEMENT OF REGULATIONS
Regulation
Preliminary
1. Short title
2. Interpretation.
3. Commencement and revocation.
PART I
dath of Fidelity and Secrecy
4. Oath of fidelity and secrecy.
PART II
Returns of Income
5. Returns of income.
PART III
Information Returns
6. Information returns.
PART IV
Basic Industries '
7. Basic industries. .
Ii 0
PART V
Percentages of Diminished Values of Machinery \
or Plant Representing Usual Annual *.
Wear and Tear
X3 o -P 7dI Annual wear and tear.
/30-a- L______
(ii)
PART VI
Double Taxation Relief
9. Interpretation.
10. Application.
11. Non-residents.
12. Reduction of tax.
13. Limit on credit.
14. Calculation.
15. Deduction.
16. Total Limit.
17. Foreign tax not chargeable directly on di-
vidend.
18. Idem.
19. Tax deemed paid by shareholder.
20. Election.
21. Claims
22. Adjustment of tax.
PART VII
Registered Retirement Plans; Superannuation
Funds
21. Interpretation.
24. Application for registration.
25. Conditions subject to which registration
may be granted.
(iii)
26. General conditions governing fund.
27. Extent of registration and notice thereof.
28. Commissioner to be notified of any changes
in rules etc. of fund.
29. Power of Commissioner to withdraw regis-
tration.
Notice of withdrawal.
30. Commissioner to be notified of all payments
made out of a fund and to be furnished with
returns.
31. Trustees etc. of a fund to furnish Commis-
sioner with information about fund.
32. Accounts of the fund to be kept in accordan
ance with directions of Commissioner.
33. Disposal of assets of fund on winding up.
34. Funds approved under Income Tax Act, 1921.
PART VIII
Registered Retirement Plans; Provident Funds
35. Interpretation.
36. Application for registration.
37. Conditions subject to which registration
may be granted
38. General conditions governing funds.
39. Extent of registration and notice thereof.
40. Commissioner to be notified of any-changes
in Rules, etc. of a fund.
41. Power of Commissioner to withdraw registra-
tion.
Notice of withdrawal.
42. Commissioner to be notified of all payments
made out of a fund and to be furnished with
returns.
43. Trustees etc. of a fund to furnish Commis-
sioner with information about fund.
44. Accounts of the fund to be kept in accord-
ance with directions of Commissioner.
45. Disposal of assets of fund on winding up.
468 Funds approved under Income Tax Act, 1921.
PART XI
Registered Retirement Plans; Annutiy Contracts
47. Interpretation.
48. Application for registration.
49. Conditions subject to which registration
may be granted.
50. Permitted provisions in annuity contracts.
51. Registration.
52. Changes in annuity contracts.
53. Withdrawal of registration.
54. Commissioner to be notified of payments un-
der annuity contract and to be provided with
returns.
55. Annuity contracts approved under Income
Tax Act, 1921.
PART X
Tax Deductions for Employed Persons
56. Interpretation.
57. Declaration by persons receiving emoluments.
58. Principal and immediate employers.
Deduction of Tax
59. Deduction of tax.
60. Bonuses and retroactive increases of emolu-
ments.
61. Deduction of tax and other amounts in accord-
ance with directions of Commissioner.
62. Death of employee.
63. Exempt emoluments.
64. Limit.
65. Determination by Commissioner.
Payment of tax deducted
66, Payment of tax deducted.
Accounting for tax deducted
67. Returns.
68. Prior years retroactivity returns.
69. Certificates.
(vi)
70. Cessation of employment.
71. Cessation of business.
72. Death of employee.
73, Particulars to be furnished to employees.
74. Records.
Miscellaneous
75. Death of employer.
76. Changes in employer carrying on business.
77. Declarations.
78. Tax tables.
79. Inspection of records.
80. Complaints.
81. Idem.
82. Publication.
83. Proceedings to recover unpaid amounts.
84. Offences.
85. Idem.
86. Idem.
87. Idem.
88. Certain actions barred and agreements void.
89. Special tables for self-assessment by indi-
viduals under section 52(5) of the Act.
(vii)
PART XI
Tax Deductions on Payments to Non-Residents
90. Payments of interest or rents.
91. Payments under settlements.
92. Maintenance.
93. Dividends from untaxed profits.
94. Payment of amounts deducted.
95. Returns.
STATUTORY INSTRUMENT
The Income Tax Act, 1968
(Act 1968-51)
THE INCOME TAX REGULATIONS, 1969
The Minister of Finance in exercise of the
powers conferred upon him by section 84 of the
Income Tax Act, 1968, hereby makes the following
regulations:
PRELIMINARY
1. These regulations may be cited as the In-
come Tax Regulations, 1969.
2. In these regulations the expression "Act"
means the Income Tax Act, 1968.
3.(1) The various Parts of these regulations
severally apply and have effect on and from the
time when the various sections of the Act to which
they respectively relate commence to apply and
have effect.
(2) The Income Tax Regulations, 1942,
severally cease to apply or have effect on and
from the time when the various provisions of the
Act and these regulations respectively correspond-
ing to those several regulations commence to apply
and have effect, and the Income Tax Regulations,
1942 are revoked with effect from and after 31st
December 1973.
(3) The Income Tax (Employments) Rules,
1957, cease to apply or have effect on and from
the time when Part X of these regulations com-
mences to apply and have effect, and the Income
Short title.
Interpretation.
Commencement
and revocation.
L.N. 18 of
1957.
2 STATUTORY INSTRUMENT
Tax (Employments) Rules, 1957, are revoked with
effect from and after 31st December 1973.
L.N. 180 of (4) The Income Tax (Superannuation Funds)
1967.
Rules, 1967 cease to apply or have effect on and
from the time when Part VII of these regulations
commences to apply and have effect, and the In-
come Tax (Superannuation Funds) Rules, 1967,
are revoked with effect from and after 31st Decem-
ber 1973.
L.N. 181of (5) The Income Tax (Provident Funds) Rules
1967. 1967, cease to apply or have effect on and from
the time when Part VIII of these regulations com-
mences to apply and have effect, and the Income
Tax Provident Funds) Rules, 1967, are revoked
with effect from and after 31st December 1973.
STATUTORY INSTRUMENT 3
PART I
Oath of Fidelity and Secrecy
4. The oath of fidelity and secrecy to be taken
and subscribed by the Commissioner, the members
of the Income Tax Appeal Board and the officers
and other persons employed to administer and en-
force the Income Tax Act, 1968 and other laws
relating to income tax shall be in the following
form:
I, ........................ being a person
engaged in the administration and enforce-
ment of the Income Tax Act, 1968 and other
laws relating to Income Tax do swear that
I will faithfully maintain and aid in main-
taining the secrecy of all matters which
shall come to my knowledge by reason of
such engagement, and I will not communi-
cate any such matter to any person except
for the purpose of carrying into effect the
provisions of the Income Tax Act, 1968,
any Act amending that Act, any other Act
relating to Income Taxes or any other Act
relating to the imposition of taxes or
duties payable to the Crown or the
Government of Barbados.
SO HELP ME GOD.
Oath of fidelity
and secrecy.
4 STATUTORY INSTRUMENT
PART II
Returns of Income
Returns of 6. The information to be supplied in a return
income. of income is such information as is demanded in
the prescribed form of return of income, together
with such additional information as is demanded,
either orally or in writing, on behalf of the Com-
missioner, at the time when the prescribed form
of return of income is delivered to the tax-payer.
STATUTORY INSTRUMENT 5
PART III
Information Returns
6.(1) Every person who has paid or credited information
an amount in an income year as returns.
(a) a dividend,
(b) interest on money lent or money on
deposit, whether secured or not,
(c) an annuity, or
(d) a retirement plan benefit,
shall make an information return in prescribed form
to the Commissioner on or before the 28th day of
February of the year following that income year
showing the name and address of the person to
whom the amount was paid or credited and the
amount that was paid or credited to that person
in that income year.
(2) Every person, including every solicitor
or real estate agent, who has received or credited
rents or interest on behalf of a client in an income
year shall make an information return in prescribed
form to the Commissioner on or before the 28th
day of February in the year following that income
year showing the name and address of the client
and the amount that was received or credited on
behalf of that client in that income year.
6 STATUTORY INSTRUMENT
PART IV
Basic Industries
Basic Industries.
7. The industries described below are hereby
declared to be basic industries for the purposes
of the Income Tax Act, 1968, namely,
(a) the manufacture and refining of sugar
and its by-products;
(b) the distilling of rum;
(c) the manufacture of textiles, hats, shirts,
suits, dresses, hosiery and clothes of
every kind, leather goods and footwear,
plastic and plastic goods, cement,
bricks, tiles and concrete blocks for
building purposes, nails, screws, bolts
and metallic fasteners of all kinds,
furniture and prefabricated houses and
components thereof in wood or metal,
radios, television sets, phonographs,
refrigerators and stoves, glass, china
and earthenware, paper, plywood, veneers,
woodpulp, packages, crates, cans, bags
and twine, watches, clocks and other
scientific measuring devices, fertilizers,
chemicals, paints, varnishes, lacquers,
ice, condiments and preserves, edible
oil, fats, soaps and allied products,
spirit compounds, bay rum and perfumed
spirits and methylated spirits;
(d) the manufacture, canning or other pre-
serving and packaging of food products;
STATUTORY INSTRUMENT 7
(e) the working of any mine, oil well or
other mineral deposits and the manu-
facture, refining and processing of
minerals or oil and their derivatives;
(f) the operation of an electricity under-
taking;
(g) the operation of a natural gas under-
taking;
(h) the operation of an oil refinery or petro-
leum distribution undertaking;
(i) the provision of warehouses or cold
storage operated as an independent
service; and
(j) the operation of a dock undertaking in-
cluding any dock for repairing ships.
3 STATUTORY INSTRUMENT
PART V
Percentages of Diminished Values of Machinery or
Plant Representing Usual Annual Wear and Tear
8. For the classifications of machinery or
plant listed below, the percentage set out op-
posite the description of each classification is
deemed to be the just and reasonable percentage
of the diminished value of that machinery or plant
that represents the annual wear and tear on that
machinery or plant, unless in a particular case
there is an exceptional circumstance that causes
some other percentage to be more just and reason-
able in that particular case:
Percentage
Agriculture
Electrical installation, including
motors
10
20
Motor Lorries
Cultivators
20
Plough drawn by cultivators
Animal-drawn ploughs
Air-Conditioning Plant
Biscuit machinery and Plant
Bakery machinery and Plant
Bicycles
Bookbinding general machinery
Annual wear
and tear.
15
.. 10
12%
10
10
20
10
STATUTORY INSTRUMENT 9
Percentage
Brick manufacture
Conveyors, mixers, pumps, crushing
plant, and kilns (excluding sheds).. 10
Carts and spiders .. .. .. 5
Cigarette manufacturing machinery .. 10
Cinematograph
Machinery .. .. .. 20
Seating .. .. .. 7%
Clothing Trade
Steam boilers, engines and similar
machinery and plant .. .. 5
Electrical apparatus .. .. 10
General machinery including sewing
machines .. .. .. 10
Cotton and copra crushing and refining
plant ...... 10
Cranes
Steam and hand .. .. 5
Electric .. .. .. 7%
Creameries, diaries, ice factories
General machinery and plant .. 10
Stearfi boilers and engines .. 5
Refrigerators .. .. .. 20
Diesel electric generating plant .. 12%
10 STATUTORY INSTRUMENT
Percentage
Electric lighting
Underground cables .. .. 4
Overhead mains .. .. 5
Generating plant .. .. 12
Meters .. .. .. 20
General plant .. .. .. 5
Electric lifts ...... 10
Engineering Workshops
Heavy plant .. .. .. 5
Electrical equipment .. .. 10
Welding plant, tools and instruments 20
Lathes and milling machines .. 10
Furniture
Hotel ...... 9,0
Other .. .. .. 10
Garages
Gasoline tanks plus electric pumps 10
Gas
Stoves .. .. .. 20
Gas Holders .. .. .. 4
Meters .. .. .. 20
Other plant .. .. .. 5
STATUTORY INSTRUMENT 11
Laundry and dry cleaning
Mineral water plant
Modern electrical ..
Steam ....
Motor cars, lorries, omnibuses, vans,
traction and hauling equipment
Neon signs .. ..
Office appliances
Accounting, adding, calculating, cash
registers and duplicating machines
Typewriters .. ..
Percentages
10
15
5
20
10
12%
Oil boring machinery .. .. 20
Oil tank and pumps .. .. 5
Printing
Steam engines and boilers .. 5
Plant .. .. .. 7%
Type .. .. .. 20
Linotype and monotype boiling .. 10
Photographic equipment .. .. 20
Pottery
Steam engines and boilers .. 20
Conveyors, kilns, crushing plant and
similar machinery and plant .. 10
12 STATUTORY INSTRUMENT
Percentage
nadio Equipment
Amplifiers and receivers .. 20
Lines and speakers .. .. 10
Rum refining plant and breweries
Boilers, vats and similar machinery
and plant ... 5
Stills .. .. .. 7/
Pumps .. .. .. 10
Shipping
Sailing .. .. .. 5
Lighters .. .. .. 5
Launches
(i) Pleasure and deep sea fishing
launches .. .. 10
(ii) flying fish launches .. 20
Sugar Manufacture
Steam engines, boilers, mills, subsiders,
tanks, evaporators, vacuum pans, crys-
talisers, pipes, hoists, cooling towers
and molasses tanks .. .. 5
Electrical machinery, pumps, sewing
machines and fans .. .. 10
Filters (Oliver Campbell) and centri-
fugals, scale beams and weighbridges 7Y
STATUTORY INSTRUMENT 13
Percentage
Timber merchants
Steam engines and boilers ..5
Saw milling machinery and electrical
motors ...... 10
Windmills ..... 5
14 STATUTORY INSTRUMENT
PART VI
Double Taxation Relief
Interpretation. 9. In this Part, the expression,
(a) "agreement" means an agreement of
the type referred to in subsection (1)
of section 83 of the Act;
(b) "designated income" means income
subject to both income tax and
foreign tax and that is designated
in an agreement as income, the tax,
on which is to be allowed as a
credit against income tax;
(c) "foreign tax' means the tax payable
under the laws of a country or terri-
tory with which Barbados has made
an agreement and that is to be al-
lowed under the terms of the agree-
ment as a credit against income
tax; and
(d) "income tax'' means tax payable under
the Act.
Application. 10. This Part applies where foreign tax of a
person is to be allowed as a credit against the in-
come tax of that person under an agreement.
Non-residents. 11. No credit shall be allowed for an income
year to a person who is a non-resident for that
income year.
Reduction of 12. The amount of the income tax chargeable
tax. in respect of the income shall be reduced by
the amount of the credit.
STATUTORY INSTRUMENT 15
13. The credit shall not exceed the amount
that would be the tax on the amount of the desig-
nated income if the designated income was cal-
culated in accordance with the Act and if the
designated income was charged to income tax at
the rate obtained by dividing the income tax charge-
able on the total assessable income, before allow-
ance of credit in respect of double taxation, by
the amount of the total assessable income.
14. In calculating the amount of the designated
income, and, for the purposes of regulation 13,
in calculating the amount of the total assessable
income,
(a) no deduction shall be allowed in respect
of foreign tax, whether in respect of
the same or any other income,
(b) where the income includes an amount
described in paragraph (c) of section
17 of the Act, that amount shall be
increased by the amount of the foreign
tax in respect of that amount;
and, only in calculating the amount of the desig-
nated income, but not in calculating the amount
of the total assessable income;
(c) where the income includes an amount
as a dividend and, under the agree-
ment, foreign tax not chargeable
directly or by deduction in respect of
the dividend is to be taken into ac-
count in considering whether any, and,
if so, what credit is to be given against
income tax in respect of the dividend,
Limit on credit.
Calculation.
16 STATUTORY INSTRUMENT
Deduction.
Total limit.
Foreign tax not
chargeable
directly on
dividend.
that amount shall be increased by the
foreign tax not so chargeable which
falls to be taken into account in com-
puting the credit.
15. Notwithstanding regulation 14, in calcu-
lating the amount of the designated income for
the purpose of determining the assessable income,
the taxable income and the final amount of tax,
but not in calculating the amount of the designated
income for the purpose of regulation 13, a deduc-
tion shall be allowed of any amount by which the
foreign tax in respect of the designated income
exceeds the credit therefore.
16. The total credit for foreign tax to be al-
lowed to a person in respect of any income year
under all agreements to which this Part extends
shall not exceed the total income tax payable by
the person on his own behalf for that income year.
17.(1) Where, in the case of any dividend,
foreign tax not chargeable directly or by deduction
in respect of the dividend is, under the agreement,
to be taken into account in considering whether
any, and, if so, what credit is to be given against
income tax in respect of the dividend, the foreign
tax not so chargrable which is to be taken into
account shall be that borne by the company paying
the dividend upon the relevant profits.
(2) In determining the relevant profits for
the purposes of paragraph (1), the following rules
apply:
(a) the relevant profits are the profits
in relation to which the foreign tax
is charged and out of which the divi-
dend is paid;
STATUTORY INSTRUMENT 17
(b) if the dividend is paid for a speci-
fied period, the relevant profits are
the profits described in subpara-
graph (a) for the specified period;
(c) if the dividend is not paid for a
specified period but is paid out of
specified profits, the relevant pro-
fits are the profits described in
subparagraph (a) that are the speci-
fied profits;
(d) if the dividend is paid neither for
a specified period nor out of speci-
fied profits, the relevant profits
are the profits for the last period
for which the accounts of the com-
pany were made up and which ended
before the dividend became payable
and which are the profits described
in subparagraph (a); and
(e) if, in a case within subparagraph (b)
or (d), the total dividend exceeds
the profits available for distribu-
tion for the periods mentioned in
those subparagraphs, the relevant
profits are the profits described in
subparagraph (a) that were the pro-
fits for the periods mentioned in
subparagraph (b) or (d), as the case
may be, plus so much of the profits
available for distribution of preceding
periods, other than profits previously
distributed or previously treated
as relevant for the purposes of this
regulation, as is equal to the excess;
18 STATUTORY INSTRUMENT
and, for the purposes of this subpara-
graph, the profits of the most recent
preceding period shall first be taken
into account, then the profits of the
next most recent preceding period,
and so on.
Idem. 18. Where,
(a) the agreement provides in relation to
dividends of some classes, but not
in relation to dividends of other
classes, that foreign tax not charge-
able directly or by deduction in respect
of dividends is to be taken into ac-
count in considering whether any, and,
if so, what credit is to be given
against income tax in respect of the
dividends; and
(b) a dividend is paid which is not of a
class in relation to which the agree-
ment so provides,
then, if the dividend is paid to a company which
controls, directly or indirectly, not less than one
half of the voting power of the company paying
the dividend, credit shall be allowed as if the
dividend were a dividend of a class in relation to
which the agreement so provides.
Tax deemed 19.(1) Where the tax paid or payable by a
paid by share- W t p
holder, company is affected by double taxation relief, the
amount of tax deemed to be paid by a shareholder
of the company in respect of a dividend of the com-
pany, under subsection (2) of section 65 of the Act
shall be reduced as follows:
STATUTORY INSTRUMENT 19
(a) if no tax is chargeable on the share-
holder in respect of the dividend,
the reduction is an amount equal to
the tax on the grossed up dividend
at the rate of double taxation relief
applicable thereto; and
(b) if the rate of tax chargeable on the
shareholder in respect of the divi-
dend is less than the rate of double
taxation relief applicable to the
dividend, the reduction is an amount
equal to tax on the grossed up divi-
dend at the difference between the
two rates.
(2) For the purpose of this regulation,
(a) if the income of the shareholder
chargeable includes one dividend
such as is mentioned in paragraph
(1), that dividend shall be deemed
to be the highest part of his income;
(b) if his income includes more than
one such dividend, a dividend shall
be deemed to be a higher part of his
income than another dividend if the
rate of tax payable by the company
after taking double taxation relief
into account is lower in relation
to the company paying the former
dividend than it is in relation to the
company paying the latter dividend;
(c) where tax is chargeable at different
rates in respect of different parts
of any such dividend, or where tax
20 STATUTORY INSTRUMENT
is chargeable in respect of some
part of any such dividend and not
in relation to some other part, each
part shall be deemed to be a separate
dividend; and
(d) the expression "rate of double tax-
ation relief" means the rate which
represents the excess of the rate
of tax deductible from the dividend
over the rate of tax payable by the
company after taking double tax-
ation relief into account.
Election. 20. If a person elects that no credit shall be
allowed against his income tax for an income year
then no credit shall be allowed for that income
year.
Claims. 21. Any claim for a credit shall be made not
later than 4 years after the end of the relevant in-
come year, and in the event of any dispute as to
the amount allowable, the claim shall be subject
to objection and appeal in the same manner as an
assessment.
Adjustment of 22. Where the amount of any credit is rendered
tax excessive or insufficient by reason of any adjust-
ment of the amount of any tax payable either in
Barbados or elsewhere, nothing in the Act limiting
the time for making an assessment or a claim for
relief shall apply to any assessment or claim to
which the adjustment gives rise, being an assess-
ment or claim made not later than 3 years from the
time when all such assessments, adjustments and
other determinations have been made, whether in
Barbados or elsewhere, as are material in deter-
mining whether any, and, if so, what credit falls
to be given.
STATUTORY INSTRUMENT 21
PART VII
Registered Retirement Plan; Superannuation Funds
23. In this Part, the expression Interpretation.
(a) "contribution means an annual contribu-
tion to a superannuation fund fixed in
amount or computed by reference to
the remuneration, contributions or
number of the members of the fund;
(b) "employee" means an employee parti-
cipating in a superannuation fund;
(c) "employer" means a person carrying on
a trade, profession or undertaking
wholly or partly in the Island;
(d) "fund" means a superannuation fund;
(e) "remuneration" means any salary or
emolument but does not include any
bonus or overtime payment.
(f) "superannuation fund" means any super-
annuation fund or scheme which has
been established by an employer for
the payment of pensions, annuities
and gratuities
(i) to his employees in respect of
service with him on the retirement
of such employee from his service;
or
(ii) to dependants of such employees
on the death of such employees.
22 STATUTORY INSTRUMENT
Application for
re gistration.
conditions sub-
ject to which
registration may
be granted.
24. Application for the registration of a super-
annuation fund as a registered retirement plan shall
be made to the Commissioner in writing by the employ-
er in connection with whose trade, profession, or un-
dertaking the fund is established or proposed to be
established or by the trustees of the fund, and shall
be accompanied by a copy of the deed under which the
fund is established or proposed to be established and
by a copy of the rules of the fund and such further
information as the Commissioner may require.
25. Registration of a superannuation fund as a
registered retirement plan shall not be granted unless
it is shown to the satisfaction of the Commissioner
that
(1)(a) the fund is bona fide established or pro-
posed to be established under an irrevo-
cable trust deed in connection with the
trade, profession, or undertaking carried
on wholly or partly in Barbados by the
employer; or
(b) the benefits of the fund established or
proposed to be established as aforesaid
are or will be insured by a bona fide
insurance company carrying on business
in Barbados;
(2) the fund has as its main object the pro-
vision of pensions or annuities which may,
subject to this Part, be commuted, for
persons employed in the trade, profession,
or undertaking in connection with which it
has been or is proposed to be established,
either on retirement from the service of the
employer on or after attaining a specified
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