Citation
Leeward Islands gazette

Material Information

Title:
Leeward Islands gazette
Added title page title:
Supplement to the Leeward Islands gazette
Creator:
Leeward Islands (West Indies)
Place of Publication:
[Antigua
Publisher:
Gov. Printing Office]
Publication Date:
Language:
English
Physical Description:
1 online resource

Subjects

Subjects / Keywords:
Politics and government -- Leeward Islands (West Indies) ( lcsh )
Law
Leeward Islands (Federation)
Montserrat
Genre:
serial ( sobekcm )
periodical ( marcgt )
Official gazettes ( fast )
Gazettes ( fast )
newspaper ( marcgt )

Notes

Dates or Sequential Designation:
1- , 1872-
General Note:
Two pages per frame.
General Note:
Supplements, issued with some numbers, contain departmental reports, Meteorological registers, ordinances, statutory rules and orders, etc., of Antigua, St. Kitts and Nevis, Montserrat, and the British Virgin Islands.
General Note:
Weekly
General Note:
Published by Authority, <27th March, 1941>-28th June, 1956.
General Note:
Open access via Digital Library of the Caribbean.
General Note:
Some issues called "extraordinary."
General Note:
Occasionally issued with "Supplement to the Leeward Islands gazette."
General Note:
Vol. 18, no. 10 (13th March 1890); title from caption (viewed July 10, 2023).
General Note:
Vol. 84, no. 30 (28th June, 1956) (viewed July 10, 2023).

Record Information

Source Institution:
University of Florida
Holding Location:
University of Florida
Rights Management:
This item is presumed to be in the public domain. The University of Florida George A. Smathers Libraries respect the intellectual property rights of others and do not claim any copyright interest in this item. Users of this work have responsibility for determining copyright status prior to reusing, publishing or reproducing this item for purposes other than what is allowed by fair use or other copyright exemptions. Any reuse of this item in excess of fair use or other copyright exemptions may require permission of the copyright holder. The Smathers Libraries would like to learn more about this item and invite individuals or organizations to contact Digital Services (UFDC@uflib.ufl.edu) with any additional information they can provide.
Resource Identifier:
001724221 ( ALEPH )
AJD6739 ( NOTIS )

Related Items

Succeeded by:
Antigua, Montserrat and Virgin Islands gazette

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Full Text
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Notices,

It is hereby notified for general
information that His Excellency the
Governor has issued a Commission to
the Hon. P. D MACDONALD, C.M.G.,
appointing him to be Governor’s
Deputy during his absence from
Antigua whilst visiting St. Kitts-Nevis
and Anguilla from the 30th April to
the 19th May, 1956.

The Secretarrat,
Antigua.
4th April, 1950.

Ref, No. 13/00283,



BY THE GOVERNOR OF THE
LEEWARD ISLANDS.

A PROCLAMATION.

ALEC LOVELACE,
Administrator.

WHEREAS under section 3 of the
Cotton Protection Ordinance 1922
(No. 7 of 1922), as amended by the
Cotton Protection Amendment Ordi-
nance, 1926 (No. 5 of 1926), it is
provided that the Governor in
Council may from time to time by
Proclamation published in the Gazette
declare any period of each year to be
a close season for cotton and for such
other: plants as may be specified in
any such Proclamation either for the
whole Presidency or for such area or
areas thereof as may be specified in
such Proclamation:

NOW THEREFORE I, ALgc
LOVELACE, a member of the Most
Exceilent Order of the British Empire,
Administrator of the Presidency of
Antigua, with the advice of the
Executive Council of the Presidency
of Antigua, do by this my Proclama-
tion declare that the period from the
seventh day of May, 1956 to the
fifteenth day of August 1956, both
days inclusive, shall be a close season
within the meaning of the said Ordi-
nance for the whole of the Presidency

of Antigua, excepting that area of-

land situate at Friars Hill under the
control of the Central Cotton Station.

AND I do hereby order all occu-
piers of land, in pursuance of the said
Ordinance, completely to uproot and
burn all cotton and okra plants and
all or any portion of the same growing
or remaining on any such land
occupied by them before the first day
of the said close season.

358.7292
Lag7€

AND I do further declare that any
person who sows or plants or causes
to be sown or planted any cotton or
okra in any part of the said Presi-
deney during the said close season
shall be guilty of an offence under
the said Ordinance.

GIVEN at the Administrator’s Office,
Antigua, this 24th day of April,
1956, and in the fifth year of
Her Majesty’s reign.

GOD SAVE THE QUEEN!

With reference to the Gazette
Notice of the 2lst July, 1955, it is
hereby notified for general informa-
tion that the appointment of Mr. H. 0.
CREQUE ay Registrar of the Supreme
Court of the Windward Islands and
Leeward Islands in the Virgin Islands
Circuit has been cancelled with effect
from the 23rd April, 1956, and that
Mr. H. A. Basson, Legal Assistant,
Virgin Islands, has been appointed
Registrar with effect from the last-
mentioned date.

The Secretariat,
Antigua.
19th March, 1956.

Ref. No. 13/00282



It is hereby notified for general
information that the Governor’s
Deputy has issued Commissions
appointing Mr. H. A. Busson, Legal
Assistant, Virgin Islands, as Magis-
trate, and His Honour E. A. EVELYN,
1.8.0., Acting Commissioner of the
Virgin Islands, as Additional Magis-
trate, in and for Magisterial District
“J” (Virgin Islands) of the Colony
of the Leeward Islands with effect
from the 23rd April, 1956.

The Secretariat,
Antigua.
19th April, 1956.
Ref. No. 13/00247



OONFIRMATION OF ORDINANOSGS,
No. 49.

The Secretary of State for the
Colonies has informed the Governor
that the power of disallowance will
not be exercised in respect of the
undermentioned Ordinances:—

Antigua.
No. 18 of 1955, “The Harbours
and Roadsteads (Amendment) Ordi-
nance, 1955”.



frees

see veegnyg 3

73
THE LEEWAR Ss
GAZET
Published by Authority.
VOL. LXXXIV. THURSDAY, 26TH APRIL, 1956. No. 19.

Montserrat.

No. 4 of 1955, “The Electricity,
Ice and Cold Storage Ordinance,
1955.”

The Secretariat,
Antigua.
18th April, 1956.

No. 50.

The Governor has, this day, been
pleased to assent to the undermen-
tioned Ordinance:—

St. Kitts-Nevis and Anguilla.

No. 10 of 1956. ‘The Nurses
Registration Ordinance, 1956”.
April, 21

No. 51.

The following Ordinance and
Statutory Rules and Orders are circu-
lated with this G'azette and form
part thereof:—

ORDINANCE.

Virgin Islands.

No. 11 of 1955, ‘The Education
Ordinance, 1955.”
41 pp. price 50 cis.

STATUTORY RULES & ORDERS.

General Government.

No. 19 of 1956, “The Virgin
Islands Postal Service (Amendment)
Rules and Regulations, 1956.”

Ipp. price 3 cts.

Antigua.

No. 11 of 1956, “The Income Tax
(Double Taxation Relief) (Denmark)
Order, 1956.” —-17 pp. price 20 cts,

Montserrat.

No. 3 of 1956, “The Income Tax
(Double Taxation Relief) (Denmark)
Order, 1956.” 17 pp. price 20 cts.

Virgin Islands.

No. 11 of 1956, ‘‘The Animals
(Prohibition of Movement) Regula-
tions, 1956.” lpp. price 3 cts.



74 THE LEEWARD ISLANDS GAZETTE.

In the Supreme Court of the
Windward Islands and
Leeward Islands.

ANTIGUA CIRCUIT.

A.D. 1956.

Noiice is hereby given that in pur-
suance of Rules made by the Chief
Justice under Section 16 of the
Windward Islands and Leeward Is-
lands (Courts) Order-in-Council 1939,
and duly approved as therein provided
on the 16th day of’ October, A.D.
1941, the Honourable the Puigne
Judge selected for the sitting of the
Court in the Antigua Circuit has
appointed the day of the month on
which the ensuing Circuit Court shall
sit as follows, that is to say:—

The Antigua Circuit on Monday
the 28th day of May, 1956 at 10
o’clock in the forenoon.

Dated the !8th day of April, 1956.

C. O. BYRON,
Ag. Registrar.

Ref. No. R.O. 120 A.



LEEWARD ISLANDS
Presidency of Antigua.
THE FRIENDLY SOCIETIES
ACT, 1928,

(Wo. 8 of 1928).

THE EX-SERVICEMEN’S

ASSOCIATION OF ANTIGUA.

Pursuant to the provisions of Sec-
tions 71 (1) (8) and (3) of the Friendly
Socicties Act, No. 8 of 1928, I have
this day with the approval of His
Lordship Mr. Justice DATH, Puisne
Judge of the Supreme Court of the
Windward Islands and Leeward Is-
lands for the Antigua Circuit, obtain-
ed in Chambers on the 6th day of
April, 1956, cancelled the registry
of the Ex-Servicemen’s Association
of Antigua, a Society duly registered
under the provisions of the said Act
on the 27th day of July, 1948.

The reason for such cancellation is
that the said Society has wilfully and
after notice from the _ Registrar,
violated the provisions of Sections 26
and 28 of the aforesaid Act.

GIVEN under my hand at the
Suprema Court Registry St.
John’s, Antigua, this 9th day
of April, 1956.

CncriL O. BYRON,
Acting Registrar of Friendly
Societies.

Provision hag been made for a
limited number of candidates from
the Colonies to be admitted to cadet-
ship in 1957, at the Royal Air Force
College, Cranwell, and for Royal Air
Force Apprenticeships.

Candidates for admission to Cran-
well should—

(a) be within the age limits of
174 to 19 years on Ist January
1957, and should have reached
a standard of general education
equal to thut which is normally
required for admission to a
degree course ut a University, 4.7.
the University College of the
West Indies, including a know-
ledge of Mathematics to the
required standard.

(0) comply with the medical
standards laid down for admis-
sion to the Royal Air Force.

(ec) be British subjects and
unmarried and members of fam-
ilies established and resident in
the Presidency.

Candidates for Royal Air Force
Apprenticeships should—

(a4) be within the age limits of
15 and 17 on the Ist Jannary,
1957, and shall be required to
have. passed locally a written
examination based upon exam-
ination papers prepared in
England for the purpose.

(6) comply with the medical
standards laid down for enlist-
ment in the Royal Air Force.

(c) be British subjects and
members of families established
and resident in the Presidency.

Passage costs to the United King-
dom of nominated candidates will be
borne by the United Kingdom Gov-
ernment but no candidate will be
nominated unless his parent or
guardian accepts financial liability in
writing for his maintenance and
return passage to Antigua should the
candidate fail to qualify in the selec-
tion tests or be fonnd medically unfit
for Royal Air Force Service by the
final Medical Board. In the case of
apprentices, however, any such can-
didates who are not considered
suitable for apprenticeship, may, if
suitable and willing, be offered enlist-
ment as boy entrants under the
scheme as an alternative to rejection.

Allapplications should be addressed
to The Administrator marked Appli-
cation for Royal Air Force Cadetship
or Application for Royal Air Force
Apprenticeship, as the case may be,
and should reach the Administrator’s
Office not later than 31st July, 1956.

By Order,

Administrator,

[26 April, 1956.
City Rate for 1956.

Notice is hereby given that the
City Rate Assessment List for 1956
has been posted on the outer door of
the Treasury and at the Central Board
of Health Office.

The rate fixed on properties north
of the houses bordering on Alfred
Peters Street under an assessed
annual rental value of $48.00 is 5%
and of $48.00 and over 74%. The
rate on all other property under an
assessed annual rental value of
$48 is 10% and of $48 and over 15%.

Any person who objects to any
assessment in the said list must lodge
hig objection in writing with the
Secretary, Central Board of Health
within fourteen days after the date
of this notice.

A. M. TAYLor,
Secretary, Central Board
of Health.

Central Board of Health Office,
Antigua,
19th April, 1956.
Ref. No. A. 65/7-IV.



Statement showing British Caribbean Coin
circulation in the British Caribbean
Territories (Eastern Group) on 1st
March, 1956.

Average Circulation during
January 1956 $1,199,515

British Caribbean Coing in cir-
- culation—lIst March 1956

Trinidad & Tobago $455,000
Barbados 355,725
British Guiana 303,725
Grenada 64,000
St. Vincent 49,025
St. Lucia 78,250
Dominica 73,350
Antigua 53,775
St. Kitts 40,250
Montserrat 4,700

1,477.800

L. SPENCH,
Executive Commissioner,
Br. Caribbean Currency Board.

British Caribbean Currency Board,
Treasury Chambers,
Port of Spain,
Trinidad.

24/00079,



TRAFFIC NOTICE.

The Vehicles & Road Traffic
Ordinance, 1946.

By virtue of the powers conferred
on me in Section 2 of the Vehicles
and Road Traffic Ordinance 1946
(No. 5 of 1946), I hereby fix the
period hereunder for the lighting of
Vehicles.



25 April, 1936.1

Until further iuctice, the lighting
period of vehicles shall be from
6.45 p.m. to 5.45 am.

Dated
1956.

this 3lst day of March,
K. M. V. JAMES,
Lt. Col.
Tragic Commissioner.
Ref. No. 36/00007.

TO ALL COTTON PRODUCERS

In accordance with Ordinance No.
7 of 1922, Section 3, the Governor-in-
Council has proclaimed 7th May to
15th August, 1956, to be the Cotton
Close Season for this year.

This measure is necessary for your
protection so as to control the Pink

Boll Worm.

All Cotton plants, Okras, Seed
Cotton and Cotton refuse must be
destroyed by Burning.

After 7th May, any person found
having any of the above on his or her
holding Will be prosecuted. [n addi-
tion, any costs for destruction
undertaken by the Department of
Agriculture will be charged against
the person concerned.

MALCOLM Il’ARK,
Director of Agriculture.

Agricultural Departmen .
Antigua,
14th April, 1956.



Applications are invited from
suitably qualified candidates for
appointinent to the post of Senior
Accountant, Grenada, which has been
created under the Hurricane Rehabi-
litation Programme. Particulars of
the post are as follows:—

APPOINTMENT: The post is non-
pensionable, and the appointment
will be on a contractual basis for
a period of 2 or 3 years in ths
first instance.

1. Duties of office, and qualifica-
tions required for their performance.

(1) To introduce, operate and
supervise systems of ac-
counting for

A. A programme of Agri-
cultural Rehabilitation.

B. A Rehousing programme
with grant and loan
features.

(2) Control of accounting staff.

(3) Preparation of Financial
summaries as and when
required,

(4) Such other duties as the
O.A.G. may from time to
time direct.

QUALIFICATIONS: Chartered Ac-
countant or Senior Accountant
otherwise qualified.

THE LEEWARD ISLANDS GAZETTE.

2. Emoluments of Office:—
(a) Pensionable: |
(6) Non-pensionable: £1,000
to £1,500 according to qualifica-
tion and experience.

3. Allowances, quarters, and other
circumstances affecting the value of
the Office, including grant of free or
assisted passages to the Officer and
his family on first appointment and
on leave.

Free passages for self, wife and
two children will be provided on
first appointment and on satis-
factory termination of the ap-
pointment. Local transport will
be provided for approved travel
on duty or travelling allowance
in lien if car already owned.
The officer and family may be
required to reside temporarily or
for a longer period in a hotel in
which case Government will
contribute to his hotel expenses
according to a formula of general
application in such matters. In
the event of Government quarters
becoming available, the officer
will be required to pay rental not
exceeding 10% of his salary.
The Officer will be eligible for
leave on full salary at the rate of
1 week for each completed period
of 3 months service. Such leave
to be taken on the satisfactory
completion of the period of
engagement.

4. Nature, number, and amount
of securities required, and mode of
giving them.

Nin

5. Acts, laws or ordinances making
provision respecting any of the above
matters, with reference to the sections
in which such provision is made,

NIL

6. Whether house accommodation
is available or readily procurable
whether furniture, &c., should be
brought from England, and any other
particulars of a like nature likely to
be - useful for the information of
candidates.

Suitable house not at present
available. Furniture can be hired
from the Public Works Depart-
ment at 10% of cost if and when
house becomes available.

7. Whether free medical attend-
ance and medicines are provided.

No

8. Whether and, if so, what rates
and taxes are payable. Income Tax
at local rates.

Applications giving full particulars
of candidate, his qualifications and
experience, accompanied by two
testimonials, which will not be
returned, should be addressed to the
Chief Secretary, Windward Islands,
Grenada, and should reach him not
later than the 30th April, 1956.

at
oO

BRITISH GUIANA

LEGAL OFFICER
LOCAL GOVERNMENT.



Applications are invited from
suitably qualified persons for appoint-
ment as Legal Officer, Local Govern-
ment. Appointment will be on con-
tract, secondment, or temporary
transfer in the first instance with
prospects of later permanent and
pensionable employment.

2. The salary will be up to £2,000
($9,600 B.W.1.) per annum depending
on the qualifications and experience
of the person selected but not less
than £1,800 ($8,640) per annum.
Furnished quarters will be provi-
ded at arental of 124% of salary to
a maximum of £12. 10 ($60) a month.
If appointment is on contract, a gratu-
ity of 124% of salary will be paid in
respect of each completed period of
3 months satisfactory resident service,
either at six-monthly intervals during
the period of the contract, or in
a single lump sum on conclusion of
the leave earned under the contract.
Leave earned would count for gratu-

‘ity only if this is paid on conclusion

of the engagement in a single lump
sum. :

3. The duties are to prepare draft
legislation for a reorganised system of
local government based on Dr. A. H.
MARSHALL’S Report on local Govern-
ment in British Guiana and _ its
application to selected areas. The
officer selected will work in close ,
conjunction with the members of the
Local Government team and with the
Legal Department; such other duties
as may be assigned to him by either
the Senior Administrative Officer or
the Member for Local Government.

4. Candidates must be Barristers-
at-Law or Solicitors with some years?
direct experience of Local Govern-
ment. They should be competent
draftsmen with experience in draft-
ing legislation, and in the organisation
and control of records and facilities
normal in a Municipal or other Local
Government legislative drafting office
in the United Kingdom and prefer-
ably with some colonial experience.

5. Free passages to British Guiana
and return to the place of recruitment
on termination of the contract will
he provided for the officer, his wife
and children, not exceeding five per-
sons in all; children to be under 18

years of age and dependent on the
officer. Vacation leave is earned at
the rate of 5 days for each completed
month of resident service up toa
maximum of six months subject to
the completion of a minimum tour
of service of two years. After com-
pletion of a tour, assisted return
passages will be provided for the
officer and his wife in accordance
with the Public Officers Leave (Pas-
sages) Regulations, 1952.



76 THE LEEWARD ISLANDS GAZETTE.

6. Applications should be address-
ed to the Chief Establishment Officer,
Establishment Department, Public
Buildings, Georgetown, to reach him
“ not later than the 30th of April, 1956.
Applications received after this date
will not be considered.

Establishment Department,
Central Secretariat.
March, 1956.

Ref. No. 13/00332.



BRITISH GUIANA

Vacancies for 8 Local Govern-

ment Commissioners.

Applications are invited from
suitably qualified persons tor appoint-
ment to 3 vacancies for temporary
Local Government Commissioners.

2. The posts are temporary and
non-pensionable with salary up to
£2,000 ($9,600) per annnm depending
on qualifications and experience, but
not less than £1,800 ($8,640), and
appointment thereto will be for a
period of three years on contruct.

Furnished quarters will be provided.

on payment of rental of 124% of
salary to a maximum of £12. 10
($60) a month.

3. The duties will be to prepare
detailed schemes for the application
of a re-organised systern of local

government to selected areas (urban
and rural) based on Dr. A. H.
MARSHALL’S Report on _ Local
Government in British Guiana and
to supervise their implementation;
and such ancillary duties eg. the
training of local officers, as may be
assigned to him by either the Senior
Administrative Officer or the Member
for Local Government.

4 Candidates should have exten-
sive experience of Local Government
in the United Kingdom and prefer-
ably some colonial experience. The
Commissioner for the urban area
must have held, in addition, a senior
administrative position in a compara-
ble modern municipality. The two
Commissioners for the rural areas
must possess experience of compara-
tively advanced rural local authorities.
To each of them will be attached for
training at least one experience4 local
officer with knowledge of the parti-
cular areas, so that he can eventually
take over as the Commissioner moves
on to the organisation of new areas.

5. Free passages to British Guiana
and return to the place of recruitment
will be provided for the officer, his
wife and children, not exceeding five
persons in all, children to be under
18 years of age and dependent on the
officer. Vacation leave is earned at
the rate of 5 days for each completed
month of resident service up to a
maximum of six months subject to
the completion of a minimum tour of

ANTIGUA.

[26 April, 1956

service of two years. After comple-
tion of a tour, assisted return passages:
will be provided for the officer and
his wife in accordance with the
Public Officers Leave (Passages)
Regulations, 1952.

6. Applications should be
addressed to the Chief Establishment
Officer, Establishment Department,
Public Buildings, Georgetown to
reach him not later than the 30th of
April, 1956. Applications received
after this date will not be considered.

7. Interested persons may obtain
copies of the ‘Report on Local Govern-
ment in British Guiana’ by Dr. A. H.
MARSHALL from either the Govern-
ment of British Guiana or the
Crown Agents.

Establishment Department
Central Secretariat.
March, 1956.

Ref. No. 13/00332.

RAINFALL FIGURES.
Central Experiment Station,









Antigua.
Month. 1952, 1953. 1954, 1055. 1966,
Jan, 241 1.93 3.04 216 515
Feb. 1.60 1,02 245 .68 1.98
Mar. 1.62 6,60 1.08 .83 1.40
Apr. 21 199 «690 28.75 3.,19
7.62 9.45 685 642 10,97









Printed at the Government Printing Office, Leeward Islands, by Eant Praort,

Acting Government Printer.—By Authority,
1956,

[Price $1.02}



LEEWARD ISLANDS.

VIRGIN ISLANDS.



STATUTORY RULES AND ORDERS.
1956, No. i1.

&
Tae Anima:s (Prouipition oF Movement) ReGuLations,
1956, paTED ApRIL 9, 1956, MADE BY THE GOVERNOR IN
COUNCIL UNDER SECTION 12 (2) (7) OF THe ANIMALS
(Diskases, [IMPORTATION AND EXPoRTATION) ORDINANCE,
1955.





1. Short Title. These Regulations may be cited as
the Animals (Prohibition of Movement) Regulations, 1956.

2. Prohibition of Movement of Animals.
No person shall move or cause to be moved any animal from
one island to another island of the Presidency without
having first obtained the permission in writing of an
Inspector.

Made by the Governor in Council this 9th day of
April, 1956.

M. Titrry,
Clerk of the Council.

/

Pid S. PR g ‘J

LMG ANTIGUA,
“or Printed at the Govurnment Printing Office, Leeward Islands,
by EArt Pigott, Acting Government Printer.—By Authority.
1956,
79/00047—530—4.56 (Price 3 cent<.]



LEEWARD ISLANDS.

GENERAL GOVERNMENT.
STATUTORY RULES AND ORDERS.
1956, No. 19.

POST OFFICE.

Virgin Islands Postal Service.





Tue Viren [suanps Posran Service (AmenpMENT) Rures
AND ReGuLatrions, 1956 pareD Aprin 21, 1976, MADE
BY THE GoveRNOK IN COUNCIL UNDER THE Posy OFFICE
Act (Cav. 123).

1. Short Title. (1) These Rules and Regulations
may be cited as the Virgin Islands Postal Service (Amend-
ment) Rules and Regulations, 1956, and shall be read as
one with the Virgin Islands Postal Service Rules and
Regulations, 1955 (S. Ro & O. 1955 No. 6) hereinafter
referred to as the Principal Rules and Kegulations.

(2) These Rules and Regulations shall apply only to
the Presidency of the Virgin Islands.

2. Amendment of Reguiation 19 of the
Principal Rules and Regulations. Paragraph (2)
of regulation 19 of the Principal Rules and Kegulations is
hereby amended as follows:—

(a) by the insertion immediately beneath the
words and figures “For a larve box $6.00” of the
words and figures “ For a box of medium size $3.60” ;

and

(b) by the insertion immediately beneath the sign
and figures “$10 00” of the figures “ $6.00”.

Made by the Governor in Council this 21st day of
April, 1956.
Heren H. Betcor,
Acting Clerk of the Couneil.

ANTIGUA.
Printed at the Government Printing Office, Leeward Islanda,
by Eart Pigott, Acting Government Printer.—By Authority.
1956.
62/00056—480 —4.56 (Price 3 cents.|



LEEWARD ISLANDS.

ANTIGUA.

SPATUTORY RULES AND ORDERS.
1956, No. 11,



Tue Incomn Tax (Dovstr Taxation Retier) (Drxuark)
Orper, 1956, paren Apri 24, 1956, MADE BY
THE GOVERNOR IN COUNCIL UNDER SECTION 52A OF THE
Ixcomm Tax Orvinancr, 1945 (No. 7 oF 1945), as
AMENDED. ,





WHEREAS it is provided by section 52A of the Income
Tax Ordinance, 1945 (No. 7/1945) as amended, that if the
Governor in Council by Order declares that arrangements
specified in the Order have been mace with the Government of
any territory outside the Presidency with a view to affording
relief from Double ‘T'axation in relation to Income Tax and any
tax of a similar character imposed by the laws of that territory
and that it is expedient that those arrangements should have
effect, the arrangements shall have effect in relation to Income
Tax notwithstanding anything to the contrary contained in any
enactment:

AND WHEREAS by a Convention dated the 27th day
of March, 1950, between the Government of the United
Kingdom and the Government of Denmark arrangements were
made among other things for the avoidance of Double
Taxation:

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

AND WHEREAS by an Exchange of Notes dated
respectively the 18th November, and the 22nd December, 1954
the said Convention with certain modifications was applied to
the Presidency of Antigua: :



2
NOW, THEREFORE, the Governor in Council doth

hereby order as follows:—

1. Short title. This Order may be cited as the
Income Tax (Double Taxation Relief) (Denmark) Order, 1956.

2. Declaration. It is hereby declared—

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

(6) that it is expedient that those arrangements
should have effect.

FIRST SCHEDULE.

Convention between the Government of the United King-
dom of Great Britain and Northern Ireland and the
Government of the Kingdom of Denmark for the
avoidance of Double Taxation and the Prevention of
Fiscal Evasion with respect to taxes on Income.

Artici: [

1. The taxes which are the subject of the present
Convention are: —

(a) In Denmark: The national income tax (includ-
ing the extraordinary company tax) hereinafter referred
to as ‘* Danish tax’’).

(6) In the United Kingdom of Great Britain and
Northern Ireland: The income tax (including sur-tax)
and the profits tax (hereinafter referred to as “ United
Kingdom tax”’).

2. The present Convention shall also apply to any other
taxes of a substantially similar character imposed in Denmark
or the United Kingdom subsequently to the date of signature
of the present Convention.

Articir II

1. In the present Convention, unless the context other-
wise requires:

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



3

(b) The term “ Denmark” means the Kingdom of
Denmirk, excluding the Faroe Islands and Greenland ;

(ce) The terms “one of the territories’? and ‘the
other territory” mean the United Kingdom or Denmark,
as the context requires;

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

\ .
(¢) The term “person” includes any hody of
persons, corporate or not corporate;

’) The term “company” means any body corpo-
} 5
rate;

(q) The terms “resident of the United Kingdom”
and “resident of Denmark’? mean respectively any person
who is resident in the United Kingdom for the purposes
of United Kingdom tax and not resident in Denmark for
the purposes of Danish tax, and any person who is resident
in Denmark for the purposes of Danish tax and not
resident in the United Kingdom for the purposes of
United Kingdom tax; a company shall he regarded as
resident in the United Kingdom if its business is managed
and controlled in the United Kingdom and as resident in
Denmark if its business is managed and controlled in
Denmark;

(h) The terms “resident of one of the territories”
and “resident of the other territory” mean a person who
is a resident of the United Kingdom or a person who is a
resident of Denmark, as the context requires;

(i) The terms “ United Kingdom enterprise”? and
‘Danish enterprise’ mean respectively an industrial or
commercial enterprise or undertaking carried on by a
resident of the United Kingdom and an industrial or
commercial enterprise or undertaking carried on by a
resident of Denmark, and the terms “enterprise of one of
the territories’ and “enterprise of the other territory ”
mean a United Kingdom enterprise or a Danish enterprise,
as the context requires;

(j) The term “industrial or commercial profits”
includes rents or royalties in respect of cinematograph
filme;



4

(k) The term “ permanent establishment”, when used
with respect to an enterprise of one of the territories, means
a branch, management, factory, or other fixed place of
business, but does not include an agency unless the agent
has, and habitually exercises, a general authority to
negotiate and conclude contracts on behalf of such enter-
prise or has a stock of merchandise from which he regularly
fills orders on its behalf. In this connexion—

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

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

(ili) The fact that a company which is « resident
of one of the territories has a subsidiary
company which is a resident of the other
territory or which carries on «a trade or
business in that other territory (whether
through a permanent establishment or
otherwise) shall not of itself constitute that
subsidiary company a permanent establish-
ment of its parent company.

2. Where under this Convention any income is exempt
from tax in one of the territories if (with or without other
conditions) it is subject to tax in the other territory, and that
income is subject to tax in that other territory by reference only
to the amount thereof which is remitted to or received in that
other territory, the exemption to be allowed under this Coven-
vention in the first-mentioned territory shall apply only to the
amount so remitted or received.

3. In the application of the provisions of the present
Convention by one of the High Contracting Parties any term
not otherwise defined shall, unless the context otherwise



&

equires, have the meaning which it has under the laws in force
in the territory of that Party relating to the taxes which are
the subject of the present Convention.

ArvicLe III

1. The industrial or commercial profits of a United
Kingdom enterprise shall not be subject to Danish tax unless
the enterprise carries on a trade or business in Denmark through
a permanent establishment situated therein. If it carries on a
trade or business is aforesaid,-tax may be imposed on those
profits by Denmark, but only on so much of them as is attri-
butable to that permanent establishment.

2. The industrial or commercial profits of a Danish enter-

prise shall not be subject to United Kingdom tax unless the
enterprise curries on a trade or business in the United Kingdom
through a permanent establishment situated therein. If it
carries on a trade or business as aforesaid, tax may be imposed
on thoxe profits by the United Kingdom, but only on so much
of them as is attributable to that permanent establishment.
3. Where sn enterprise of one of the territories carries
on a trade or businexs in the other territory through a per-
manent estavlishinent situated therein, there shall be attributed
to that permanent establishment the industrial or commercial
profits which it might be expected to derive in that other
territory if it were an independent enterprise engaged in the
same or similar activities under the same or similar conditions
and dealing at arm’s length with the enterprise of which it is a
permanent. establishment.

4, Where an enterprise of one of the territorics derives
profits, under contracts concluded in that territory, from sales
of goods or merchandise stocked in a warehouse in the other
territory for convenience of. delivery and not for purposes of
display, those profits shall not be attributed to a permanent
establishment of the enterprise in that other territory, notwith-
standing that the offers of purchase have been obtained by an
agent in that other territory and transmitted by him to the
enterprise for acceptance.

5. No portion of any profits arising to an enterprise
of one of the territories shall be attributed to a permanent
establishment. situated in the other territory by reason of the
mere purchase of goods or merchandise within that other
territory by the enterprise.



6

Artice IV
Where—

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

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

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

AKTICLE V

1. The industrial and commercial profits of a company
which is a resident of Denmark shall, so long as undistributed
profits of United Kingdom enterprises are effectively charged
to United Kingdom Profits Tax at lower rate than distributed
profits of such enterprises, be charged to United Kingdom
Profits Tax only at that lower rate.

2. Where a company which is a resident of Denmark
controls, directly or indirectly, not less than 50 per cent. of the
entire voting power of a company which is a resident of the
United Kingdom, distributions by the latter company to the
former company shall be left out of account in computing
United Kingdom Profits Tax effectively chargeable on the
latter company at the rate appropriate to distributed profits.

3. If the industrial and commercial profits of a company
which is a resident of the United Kingdom become chargeable
to a form of Danish tax under which, in the case of companies
which are residents of Denmark, the undistributed or undisiri-
butuble income is charged to tax at a lower rate than the
distributed or distributable income of such companies, these
industrial and commercial profits shall be charged to Danish
tax only at the lower rate.

4. Where « company which is a resident of the ae
Kingdom beneficially owns not less than 50 per cent. of th
entire ordinary share capital of a company which is a res a



7

of Dunmark, distributed or distributable income payable by the
latter company to the former company shall be left out,of
account in computing the liability of the latter company, to
Danish tax at any higher rate: appropriate to distributed or
distributable income, and this shall apply, in particular, jin
computing the liability of the latter company to that part of the
Danish extraordinary tax on companies known as Udbytterate.

Articte VI

1. Notwithstanding the provisions of Articles TH, IV
and V, profits which a resident of one of the territories derives
from operating ships or aircraft shall be exempt from tax in
the other territory.

9. The Agreement dated 18th December, 1924 (b),
between the United Kingdom and Denmark for the reciprocal
exemption from Ineome Tax in certain cases of profits accruing
from the business of shipping shall not have effect for any year
or period for which the present Convention has effect.

Artictu VIT

1.—(a) Dividends paid by a company which is a resident
f the United Kingdom to a resident of Denmark,
whe is subject to tax in Denmark in respect thereof
and does not carry op a trade or business in the
United Kingdom through a permanent establishment
situated therein, shall be exempt from United King-
dom sur-tux.

(b) Dividends paid by a company which is a resident of
Denmark to a resident of the United Kingdom, who
is subject. to tax in the United Kingdom in respect
thereof and does not carry on a trade or “business in
Denmark through a permanent establishment situated
therein, shill not be chargeable to tax in addition to
the tax on the profits out of which the dividends are
paid at a rate exceeding 5 per cent.: Provided that
where the resident of the United Kingdom is a

~ company which beneficially owns not less than 50 per
cent. of the entire ordinary share capital of the
company paying the dividends, the dividends shall be
exempt from any such tax on dividends.

~ (B) SB. & O, 1925 (No. 102) p, 595.



8

2. Where a company which is a resident of one of the
territories derives profits or income from sources within the
other territory, there shall not be imposed in that other territory
any form of taxation on dividends paid by the company to
persons not resident in that other territory, or any tax in the
nature of uudistributed profits tax on undistributed profits of
the company, whether or not those dividends or undistributed
profits represent, in whole or in part, profits or income so
derived.

Articte \ III

1. Any interest or royalty derived from sources within
one of the territories by a resident of the other territory, who
is subject to tax in that other territory in respect thereof aud
does not carry on a trade or business in the first-mentioned
territory through a permanent establishment situated therein,
shall be exempt from tax in that first-mentioned territory; but
no exemption shall be allowed in respect of interest paid by a
company which is a resident of one of the territories to u
company which is « resident of the other territory where the
latter company controls, either directly or indirectly, more than
00 per cent. of the entire voting power of the former company.

2. In this Article—

(a) The term “interest” includes interest on bonds,
securities, notes, debentures or on any other form of
indebtedness;

(b) The term “ royalty ” means any royalty or other
amount paid as consideration for the use of, or for the
privilege of using, any copyright, patent, design, secret
process or formula, trade mark or other like property, but
does not include any royalty or other amount paid in
respect of the operation of a mine or quarry or of any
other extraction of natural resources.

3. Where any interest or royalty exceeds a fair and
reasonable considerition in respect of the indebtedness or rights
for which it is paid, the exemption provided by the present
Article shall apply only to so much of the interest or royalty
as represents such fair and reasonable consideration.

4. Any capital sum derived from one of the territories
from the sale of patent rights by a resident of the other territory,
who does not carry ona trade or business in the lirst-mentioned
territory through a permanent establishment situated therein,
shall be exempt from tax in that first-mentioned territory.



9.
Articte [X

Income of whatever nature derived from real property
within one of the territories (except interest ton mortgages
secured on real property) shall be chargeable to tax in accordance
with the laws of that territory. Where the said income is also
chargeable to tax in the other territory, credit for the tax pay-
able in the jirst-mentioned territory shall be given against the
tax pryable on that income in the other territory in accordance

with Article X VII.
ARTICLE X

A resident of one of the territories who does not carry ona
trade or business in the other territory through a permanent
establishment situated therein shall be exempt in that other
territory from any tax on gains from the sale, transfer, or
exchange of capital assets.

ARTICLE XJ]

1. Remuneration, including pensions, paid by, or out of
funds created by, one of the High Contracting Parties to any
individual in respect of services rendered to that Party in the
discharge of governmental functions shall be exempt from tex
in the territory of the other High Contracting Party, unless the
individual is a national of that other Party without being also
a national of the first-mentioned Party.

2. The provisions of this Article shall not apply to pay-
ments in respect of services rendered in connexion with any
trade or business carried on by either of the High Contracting
Parties for purposes of profit. °

ArTICLE XIT

1. An individual who is a resident of the United Kingdom
shall be exempt from Danish. tax on profits or remuneration in
respect of personal (including professional) services performed
within Demnark in any year of assessment if—

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

(6) the services are performed for or on behalf of a
resident of the United Ningdom, and

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





10

2. An individual who is a resident of Denmark shall be
exempt from United Kingdom tax on profits or remuneration
in respect of personal (including professional) services performed
within the United Kingdom in any year of assessment, if—

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

(6) the services ure performed for or on behalf of a
resident of Denmark, and

(¢) the profits or remuneration are subject to Danish
tax.

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

ArtricLte XIII

x

1. Any pension (other than a pension of the kind referred
to in paragraph i of Article XI) and any annuity, derived from
sources within Denmark by an individual who is a resident of
the United Kingdom and subject to United Kingdom tax in
respect thereof, shall be exempt from Danish tax.

2. Any pension (other than a pension of the kind referred
to in paragraph J of Article XI) and any annuity, derived from
sources within the United Kingdom by an individual who is
a resident of Denmark and subject to Danish tax in respect
thereof, shall be exempt from United Kingdom tax.

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

ArticLE XIV

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



11

ARTICnUE XV

A student or business apprentice from one of the
territories, wlio is receiving full-time education or training in the
other territory, shall be exempt from tax in that other territory
on payments renee to him by persons in the first-mentioned
territory for the purposes of his maintenance, education or
training.

ARTICLE XVI

1. Individuals who are residents of Denmark shall be
entitled to the same personal allowances, reliefs and reductions
for the purposes of United Kingdom income tax as British
subjects not resident in the United Kingdom.

2. Individuals who are residents of the United Kingdom
shall be entitled to the same personal allowances and reliefs for
the purposes of Danish tax as Danish nationals not resident in
Denmark.

ArRtIcLE XVII

1. The laws of the High Contracting Parties shall
continue to govern the taxation of income arising in either of
the territories, except where express provision to the contrary
is made in this Convention. Where income ix subject to tax
in both territories, relief from double taxation shall be given in
accordance with the following paragraphs:—-

2. Subject to the provisions of the law of the United
Kingdom regarding the allowance as a credit against United
Kingdom tax of tax payable in a territory outside the United
Kingd om, Danish tax payxble, whether directly or bv deduction,
in respect of income from comnces within Denmark shall be
allowed us a credit sgainst the United Kingdom tax payuble in
respect of yee income. Where such income is an ordinary
dividend paid hy a company resident in Denmark, the ares
shall take into account (1m addition to any Danish tax ne oa ed
to the dividend) the Danish tax payable by the company
respect of its profits; and, where it is a dividend paid on
participating preference alii ‘s and representing both a dividend
at the fixed rate to which the es are entitled and an
additional participation in profits, the Danish tax so payable by
the company shall ecwise he oe ito account in so far as the
dividend exceeds that fixed rate.

3. United Kingdom tax pavable, whether directly or by
dedustion, in respect of income from sources within the United
Kingdom shall be allowed as a deduction from the Danish tax



12

yayable in respect of that income. Provided that the atmount
of the deduction shall not exceed the proportion of the Danish
tax which such income chargeable to Danish tax bears to the
total income chargeable to Danish tax. For the purposes of this
paragraph only, the expression ‘‘ Danish tax ” shall include the
Danish inter-municipal income tax.

4. In the case of a person who is resident in the United
Kingdom for the purposes of United Kingdom tax and is also
resident in Denmark for the purposes of Danish tax, the
provisions of paragraph 2 of this Article shall apply in relation
to income which that person derives from sources within
Denmark, and the provisions of paragraph 3 of this Article
shall apply in relation tojincome which he derives from sources
within the United Kingdom. If such person derives income
from sources outside both the United Kingdom and Denmark,
tax may be imposed on that income’ in both the territories
(subject to the laws in foree in the territeries and to any
Convention which may exist between either of the High
Contracting Parties and the territory from which the income
is derived). A credit shall be allowed in accordance with
paragraph 2 of this Article agaiust any Umited Ningdom tax
payable in respect of that income, equal to that proportion of
the United Kingdom tax or the Danish tax on that income,
whichever is the less, which such person’s income from sources
within the United Kingdom bears to the sum of bis income
from sources within the United Kingdom and his income from
sources within Denmark; aud a deduetion shall be allowed in
accordance with paragraph 3 of this Article against any Danish
tax payable in respect of that income equal to that proportion
of the United Kingdom tax or the Danish tax on that income,
whichever is the less, which such person’s income from sources
within Denmark bears to the suin of his income from sources
within the United Kingdom and his income from sources |
within Denmark.

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

ArricteE XVIII

1. The taxation authorities of the High Contracting
Parties shall exchange such information (being information



13

which is at their disposal under their respective taxation laws
in the normal course of administration) as is necessary for carry-
ing out the provisions of the present Convention or for the
prevention of fraud or for the administration of statutory pro-
visions against legal avoidance in relation to the taxes which
are the subject of the present Convention. Any information so
exchanged shall be treated as secret and shall not be disclosed
to any persons other than those concerned with the assessment
and collection of the taxes which are the subject of the present
Convention. No information as aforesaid shall be exchanged
which would disclose any trade, business, industrial or pro-
fessional secret or trade process.

2. As used in this Article, the term “ taxation authorities ”

means, in the case of the United Kingdom, the Commissioners
of Inland Revenue or their authorised representatives; in the
ease of Denmark, the Director-General of Taxation or his
authorised representative; and, in the case of any territory
to which the present Convention is extended under Article XX,
the competent authority for the administration in such territory
of the taxes to which the present Convention applies.

Articte XIX

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

2. The enterprises of one of the territories, whethet
carried on by a company, a body of persons or by individuals
alone or in partnership, shall not be subjected in the other
territory, in respect of profits or capital attributable to their
permanent. establishments in that other ter ritory, to any taxation
which is other, higher or more burdensome than the taxation
to which the enterprises of that other territory similarly carried
on areor may be subjected in respect of the like profits or
capital.

3. The income, profits and capital of an enterprise of one
of the territories, the capital of which is wholly or partly owned
or controlled, directly or indirectly, by a resident or residents of
the other te-ritory shall not be subjected i in the first-mentioned
territory to any taxation which is other, higher or more burden-
some than the taxation to which other enterprises of that first-
mentioned territory are or may be subjected in respect of the like
inconie, profits and capital.



14,

4. Nothing in paragraph Lor paragraph 2 of this Article
shall be constraed as obliging one of the High Contracting
Parties to yrant to nationals of the other High Contracting
Party who are not resident in the territory of the fortner Party
the same personal allowances, reliefs and reductions for tax
purposes as are granted to His own nationals.

5. In this Article the term “ nationals” means—

(@) in relation to Denmark, all Danish citizens and
all legal persons, partnerships, associations and other
entities deriving their status as such from the law in force
in Denmark or in any Danish territory to which the present
Convention applies by reason of extension made under

Article XX;

(4) in relation to the United Kingdom, all British |
subjects and British-protected persons residing in the
United Kingdom or any British territory to which the
present Convention applies by reason of extension made
under Article XX, and all legal persons, partnerships,
associations and other entities deriving their status as such
from the law in force in any British territory to which
the present Convention applies.

6. In this Article the term “ taxation’? means taxes of
every kind and description levied on behalf of any authority
whatsoever. : %

ARTICLE XX

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

2. The termination in respect. of Denmark or the United
Kingdom of the present Convention under Article X XII shall,
unless otherwise expressly agreed by both High Contracting
Parties, terminate the application of the present Convention to
any territory to which the Convention has been extended under
this Article.



15

3. The territories to which this Article applies are:

(a) in relation to the United Kingdom: any territory
other than the United Kingdom for whose international
relations the United Kingdom is responsible;

(6) in relation to Denmark: any territory other than
Denmark for whose international relations Denmark is
responsible.

ARTICLE XXI

1. The present Convention shall be ratified and the
instruments of ratification shall be exchanged at London as
soon as possible.

2. Upon exchange of ratifications the present Convention
shall have effeet—

(a) In the United Kingdom:

us respects income tax for any year of assessment
beginning on or after the 6th April, 1949;

as respects sur-tax for any vear of assessment beginning
on or after the 6th April, 1948: and

as respects profits tax in respect of the following profits:—

\(i) profits arising in any chargeable accounting
period beginning on or after the Ist April,
1949;

(ii) profits attributable to 30 much of any
chargeable accounting period falling partly
before and partly after that date as falls
after that date;

(iii) profits not so arising or attributable by
reference to which income tax is, or but for
the present Convention would be, chargeable
for any year of assessment beginning on or
after the 6th April, 1949.

(0) In Denmark:

as respects Danish tax for any taxation ye:r beginning on
or after the Lst April, 1949,



16
Articné XXIT

The present Convention shall continue in effect indefinitely
but either of the High Contracting Parties may, on or before
the 30th June in any calendar year not earlier than the year
1953, give to the other High Contracting Party, through
diplomatic channels, written notice of termination and, in such
event, the present Convention shall cease to be effective—

(a) In the United Kingdom:
as respects income tax for any year of assessment
beginning on or after the 6th April in the calendar year
next following that in which the notice is given;

as respects sur-tax for any year of assessment beginning
on or after the 6th April in the calendar year in which the
notice is given; and

as respects profits tax in respect of the following profits: —

(i) profits arising in any chargeable accounting
period becinning on or after the Let April
in the calendar year next following that in
which the notice is given;

(ii) profits attributable to zo much of any
chargeable accounting period falling partly
before and partly after that date as falls
after that date;

(iii) profits not so arising or «attributable by
reference to which income tax is chargeable
for any year of assessment beginning « on or
after the 6th April in the next following
calendar year.

(6) In Denmark:

as respects Danish tax for any taxation year beginning on
or after the Ist April in the calendar year next following
that in which the notice is given.

SECOND SCHEDULE.

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

(i) as if the contracting parties were the Presidency
of Antigua and the Government of Denmark;



17

(ii) as if the tax concerned in the case of the Prasi-
dency were the tax on income imposed by the
Income Tax Ordinance, 1945, as amended;

(iii) as if the taxes concerned in the case of Denmark
included the Defence Tux;

(iv) as if references to the date of signature were
references to the 22nd day of December, 1954;

(v) as if references to the 6th day of April were
references to the lst day of January.

(6) The extension shall have effect in the Presidency as
respects tax for the year of assessment 1955 and for subse-
quent years of assessment, (and will have effect in Denmark—
as respects Danish tax for any taxation year beginning on or

after the first day of April 1954).

(c) The extension shall continue in effect indefinitely but
may be terminated as respects the Presidency by written
notice of termination given on or before the 30th day of June
in any calendar year not earlier than the year 1957 by either of
the High Contracting Parties to the Convention to the other
High Contracting Party through the diplomatic channel and
in such event the extension shall cease to have effect in the
Presidency as respects tax for the year of assessment begin-
ning in the calendar year next following the date of such
notice and for subsequent years of + assessment, (and will cease
to have effect in Denmark as respects Danish tax for any
taxation year beginning on or after the first day of April in
the calendar year next following that in which the notice is
given).

2. Moprrications. (a) In Article VII(1) of the Con-
vention the words “exempt from United Kingdom sur-tax ”’
shall be understood for the purposes of this extension as
though they read “ shall not be liable to tax in the territory at
a rate in excess of the rate applicable to a company ”

(6) In Articles VIII and IX all references to interest
shall be deemed to be deleted.

Made by the Governor in Council this 24th day of
April, 1956.
F. A. CiarKE,
Acting Clerk of the Council.

ANTIGUA
Printed at the Government, Printing Office, Leeward Islands,
by Haru Picort, Acting Government Printer.—By Authority.
1956,
C. 31/00060-—-480—4. 56. Price 20 cenis.





LEEWARD ISLANDS.

MONTSERRAT.

STATUTORY RULES AND ORDERS.
1956, No. 3.

Tue Income Tax (Douste Taxation Retier) (Denmark)

. Orper, 1956, paTepD Aprin 18, 1956, MADE BY
THE GOVERNOR IN COUNCIL UNDER SECTION 52A OF THE
Ixcouz Tax Orpinance, 1945 (No. 6 oF 1945) as
AMENDED BY THE Income Tax (AMENDMENT) ORDINANCE,
1947 (No. 8 of 1947).





WHEREAS it is provided by section 52A of the Income
Tax Ordinance, 1945 (No. 6/1945) as amended, that if the
Governor in Council by Order declares that arrangements
specified in the Order have been made with the Government of
any territory outside the Presidency with a view to affording
relief from Double Taxation in relation to Income Tax and any
tax of a similar character imposed by the laws of that territory
and that it is expedient that those arrangements should have
effect, the arrangements shall have effect in relation to Income
Tax notwithstanding anything in any enactment:

AND WHEREAS by a Convention dated the 27th day
of March, 1950, between the Government of the United
Kingdom and the Government of Denmark arrangements were
made among other things for the avoidance of Double
Taxation:

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

AND WHEREAS by an Exchange of Notes dated
respectively the 18th November, and the 22nd December, 1954
the said Convention with certain modifications was spplied to
the Presidency of Montserrat:



2
NOW, THEREFORE, the Governor in Council doth

hereby order as follows:—

1. Short title. This Order may be cited as the
Income Tax (Double Taxation Relief) (Denmark) Order, 1956.

2. Declaration. It is hereby declared—

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

(6) that it is expedient that those arrangements
should have effect.

FIRST SCHEDULE.

Convention between the Government of the United King-
dom of Great Britain and Northern Ireland and the
Government of the Kingdom of Denmark for the
avoidance of Double Taxation and the Prevention of
Fiscal Evasion with respect to taxes on Income.

Articir I

1. The taxes which are the subject of the present
Convention are:—

(a) In Denmark: The national income tax (includ-
ing the extraordinary company tax) hereinafter referred
to as “* Danish tax ”’).

(6) In the United Kingdom of Great Britain and
Northern Ireland: The income tax (including sur-tax)
and the profits tax (hereinafter referred to as “ United
Kingdom tax”’).

2. The present Convention shall also apply to any other
taxes of a substantially similar character imposed in Denmark
or the United Kingdom subsequently to the date of signature
of the present Convention.

Articir II

1. In the present Convention, unless the context other-
wise requires:

(a) The term ‘United Kingdom” means Great
Britain and Northern Ireland, excluding the Channel
Islands and the Isle ofjMan;



of

3

(b) The term “Denmark”? means the Kingdom of
Denmark, excluding the Faroe Islands and Greenland;

(c) The terms “one of the territories” and “the
other territory” mean the United Kingdom or Denmark,
as the context requires;

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

(ec) The term “person” includes any body of
persons, corporate or not corporate ;

(7) The term “company” means any body corpo-
rate ;

(q) The terms “resident of the United Kingdom ”’
and “resident of Denmark’? mean respectively any person
who is resident in the United Kingdom for the purposes
of United Kingdom tax and not resident in Denmark for
the purposes of Danish tax, and any person who is resident.
in Denmark for the purposes of Danish tax and not
resident in the United Kingdom for the purposes of
United Kingdom tax; a company shall be regarded as
resident in the United Kingdom if its business is inanaged
and controlled in the United Kingdom and as resident in
Denmark if its business is managed and controlled in
Denmark;

(1) The terms “resident of one of the territories ”
and “resident of the other territory” mean a person who
is a resident of the United Kingdom or a person who is a
resident of Denmark, as the context requires;

(i) The terms, “ United Kingdom enterprise” and
“Danish enterprise” mean respectively an industrial or
commercial enterprise or undertaking carried on by a
resident of the United Kingdom and an industrial or
commercial enterprise or undertaking carried on by a
resident of Denmark, and the terms ‘“ enterprise of one of
the territories” and “enterprise of the other territory ”
mean a United Kingdom enterprise or a Danish enterprise,
as the context requires; :

(i) The term ‘industrial or commercial profits”

includes rents or royalties in respect of cinematograph
films;



4

(:) The term “ permanent establishment”, when used
with respect to an enterprise of one of the territories, means
a branch, management, factory, or other fixed place of
business, but does not include an agency unless the agent
has, and habitually exercises, a general authority to
negotiate and conclude contracts on behalf of such enter-
prise or has a stock of merchandise from which he regularly
fills orders on its behalf. In this connexion—

(i) An enterprise of one of the territories shall
not be deemed to have a permanent establish-
ment in the other territory merely because
it carries on business dealings in that other
territory through a dona. jide broker or
general commission agent acting in the
ordinary course of his business as such;

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

(iii) The fact that a company which is « resident
of one of the territories has a subsidiary
company which is a resident of the other
territory or which carries on a trade or
business in that other territory (whether
through a permanent establishment or
otherwise) shall not of itself constitute that
subsidiary company a permanent establish-
ment of its parent company.

2. Where under this Convention any income is exempt
from tax in one of the territories if (with or without other
conditions) it is subject to tax in the other territory, and that
income is subject to tax in that other territory by reference only
to the amount thereof which is remitted to or received in that
other territory, the exemption to be allowed under this Coven-
vention in the first-mentioned territory shall apply only to the
amount so remitted or received.

3. In the application of the provisions of the present
Convention by one of the High Contracting Parties any term
not otherwise defined shall, unless the coutext otherwise



§

oquires, have the meaning which it has under the laws in force
in the territory of that Party relating to the taxes which are
the subject of the present Convention.

Arricue III

1. The industrial or commercial profits of a United
Kingdom enterprise shall not be subject to Danish tax unless
the enterprise carries on a trade or business in Denmark through
i permanent establishment situated therein. If it carries on a
trade or business as aforesaid, tax may be imposed on those
profits by Denmark, but only on so much of them as is attri-
butable to that permanent establishment.

2. The industrial or commercial profits of a Danish enter-
prise shall not be subject to United Kingdom tax unless the
enterprise carries on a trade or business in the United Kingdom
through a permanent establishment situated therein. If it
carries on a trade or business as aforesaid, tax may be imposed
on those profits by the United Kingdom, but only on so much
of them as is attributable to that permanent establishment.

3. Where an enterprise of one of the territories carries
on a trade or business in the other territory through a per-
manent establishment situated therein, there shall be attributed
to that permanent establishment the industrial or commercial
profits which it might be expected to derive in that other
territory if 1t were an independent enterprise engaged in the
same or similar activities under the same or similar conditions
and dealing at arm’s length with the enterprise of which it is a
permanent establishment.

4. Where an enterprise of one of the territories derives
profits, under contracts concluded in that territory, from sales
of goods or merchandise stocked in « warehouse in the other
territory for convenience of delivery and not for purposes of
display, those profits shall not be attributed to a permanent
establishment of the enterprise in that other territory, notwith-
standing that the offers of purchase have been obtained by an
agent in that other territory and transmitted by him to the
enterprise for acceptance.

5. No portion of any profits arising to an enterprise
of one of the territories shall be attributed to a permanent
establishment situated in the other territory by reason of the
mere purchase of goods or merchandise within that other
territory by the enterprise.



6

Articr IV
Where—
(a) an enterprise of one of the territories participates
directly or indirectly in the management, control or capital
of an enterprise of the other terior y, or

(b) the same persons participate directly or indirectly
in the management, control or capital of an_ enterprise
of one of the territories and an enterprise of the other
territory,

and in either case, conditions are made or imposed between the
two enterprises, in their commercial or financial relations, which
differ from those which would be made between independent
enterprises, then any profits which would but for those
conditions 7 ave acerued to one of the enterprises but by reason
of those conditions have not so accrued may be included in the
profits of that enterprise and taxed accordingly.

ARTICLE V

1. The industrial and commercial profits of a company
which is a resident. of Denmark shall, so long as undistributed
profits of United Kingdom enterprises are effectively charged
to United Kingdom Profits Tax at lower rate than distributed
profits of such enterprises, be charged to United Kingdom
Profits Tax only at that lower rate.

2. Where a company which is a resident of Denmark
controls, directly or indirectly, not less than 50 per cent. of the
entire voting power of a company which is a resident of the
United Kingdom, distributions by the latter company to the
former company shall be left out of account in computing
United Kingdom Profits Tax effectively chargeable on the
latter company at the rate appropriate to distributed profits.

3. If the industrial and commercial profits of a compuny
which is a resident of the United Kingdom become charyenble
to a form of Danish tax under which, in the case of companies
which are residents of Denmark, the undistributed or undisrri-
butuble income is charged to tax at a lower rate than the
distributed or distributable income cf such companies, these
industrial and commercial profits shall be charged to Danish
tax only at the lower rate.

4. Where a company which is a resident of the United
Kingdom benef ficially owns not. less than 50 per cent. of the
entire ordinary shi we vapital of a company which is a resident



f

of Denmark, distributed or distributable income payable by the
latter company to the former company shall be left outgof
account in computing the liability of the latter company, to
Danish tax at any higher rate appropriate to distributed or
distributable income, and this shall apply, in particular, fin
computing the liability of the latter company to that part of the
Danish extraordinary tax on companies known as Udbytterate.

Articte VI

1. Notwithstanding the provisions of Articles IIT, IV
and V, profits which a resident of one of the territories derives
from operating ships or aircraft shall be exempt from tax in
the other territory.

2. The Agreement dated 18th December, 1924 (6),
between the United Kingdom and Denmark for the reciprocal
exemption from Income ‘l'ax in certain cases of profits accruing
from the business of shipping shall not have effect for any year
or period for which the present Convention has effect.

Articte VII

1.—(a) Dividends paid by a company which is a resident
of the United Kingdom to a resident of Denmark,
who is subject to tax in Denmark in respect thereof
and does not carry on a trade or business in the
United Kingdom through a permanent establishment
situated therein, shall be exempt from United King-
dom sur-tax.

(6) Dividends paid by a company which is a resident of
Denmark to a resident of the United Kingdom, who
is subject to tax in the United Kingdom in respect
thereof and does not carry on a trade or business in
Denmark through a permanent establishment situated
therein, shall not be chargeable to tax in addition to

the tax on the profits out of which the dividends are

paid at a rate exceeding 5 per cent.: Provided that
where the resident of the United Kingdom is a
company which beneficially owns not less than 50 per
cent. of the entire ordinary share capital of the
company paying the dividends, the dividends shall be
exempt from any such tax on dividends.

(b) S.B. & O, 1925 (No. 102) p. 595.



8

2. Where a company which is a resident of one of the
territories derives profits or income from sources within the
other territory, there shall not be imposed in that other territory
any form of taxation on dividends paid by the company to
persons not resident in that other territory, or any tax in the
nature of undistributed profits tax on undistributed profits of
the company, whether or not those dividends or undistributed
profits represent, in whole or in part, profits or income so
derived.

Arricte VIII

1. Any interest or royalty derived from sources within
one of the territories by # resident of the other territory, who
is subject to tax in that other territory in respect thorest and
does not carry on a trade or business in the first-mentioned
territory through a permanent establishment situated therein,
shall be exempt from tax in that first-mentioned territory; but’
no exemption shall be allowed in respect of interest paid by a
company which is a resident of one of the territories to a
company which is « resident of the other territory where the
latter company controls, either directly or indirectly, more than
50 per cent. of the entire voting power of the former company.

2. In this Article—

(a) The term “ interest’ includes interest on bonds,
securities, notes, debentures or on any other form of
indebtedness;

(4) The term “ royalty ” means any royalty or other
amount paid as consideration for the use of, or for the
privilege of using, any copyright, patent, design, secret
process or formula, trade mark or other like property, but
does not include any royalty er other amount paid in
respect of the operation of a mine or quarry or of any
other extraction of natural resources,

3. Where any interest or royalty exceeds a fair and
reasonable consideration in respect of the indebtedness or rights
for which it is paid, the exemption provided by the present
Article shall apply only to so much of the interest or royalty
as represents such fair and reasonable consideration.

4. Any capital sum derived from one of the territories
from the sale of patent rights by a resident of the other territory,
who does not carry ona trade or business in the first-mentioned
territory through a permanent establishment situated therein,
shall be exempt from tax in that first-mentioned territory.



9
Articte [IX

Income of whatever nature derived from real property
within one of the territories (except interest on mortgages
secured on real property) shall be chargeable to tax in accordance
with the laws of that territory. Where the said income is also
chargeable to tax in the other territory, credit for the tax pay-
able in the first-mentioned territory shall be given against the
tax payable on that income in the other territory in accordance

with Article X VII.
ARTICLE X

A resident of one of the territories who does not carry ona
trade or business in the other territory through a permanent
establishment situated therein shall be exempt in that other
territory from any tax on gains from the sale, transfer, or
exchange of capital assets.

ArtTicLte XI

1, Remuneration, including pensions, paid by, or out of
funds created by, one of the High Contracting Parties to any
individual in respect of services rendered to that Party in the
discharge of governmental functions shall be exempt from tex
in the territory of the other High Contracting Party, unless the
individual is a national of that other Party without being also
& national of the first-mentioned Party.

2. The provisions of this Article shall not apply to pay-
ments in respect of services rendered in connexion with any
trade or business carried on by either of the High Contracting
Parties for purposes of profit.

Artictrt XII

1. Anindividual who is a resident of the United Kingdom
shall be exempt from Danish tax on profits or remuneration in
respect of personal (including professional) services performed
within Denmark in any year of assessment if—

/

(2) he is present within Denmark for a period or
periods not exceeding in the aggregate 153 days during
that year, and

(6) the services are performed for or on behalf of a
resident of the United Kingdom, and

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



10
2. An individual who is a resident. of Denmark shall be
exempt from United Kingdom tax on profits or remuneration

in respect of personal (including professional) services performed
within tue United Kingdom in any year of assessment, 1f—

(a) he is present within the United Kingdom for a
period or periods nut exceeding in the aggregate 183 days
during that year, and

(6) the services ure performed for or on behalf of a
resident of Denmark, and

(¢) the profits or remuneration are subject to Danish
tax.

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

Articitr XIII

1. Any pension (other than a pension of the kind referred
to in paragraph i of Article NT) and any annuity, derived from
sources within Denmark by an individual who is a resident of
the United Kingdom and “subject to United Kingdom tax in
respect thereof, shall be exempt from Danish tax,

2. Any pension (other than a pension of the kind referred
to in paragraph 1 of Article XT) and any annuity, derived from
sources within the United Kingdom by an individual who is
a resident of Denmark and subject to Danish tax in respect
thereof, shall be exempt from United Kingdom tax.

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

ARTICLE XI\

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

that remuneration.



a
7 Arricin” XV

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

ArticLtE XVI

1. Individuals who are residents of Denmark shall be
entitled to the same personal allowances, reliefs and reductions
for the purposes of United Kingdom income tax as British
subjects not resident in the United Kingdom.

2. Individuals who are residents of the United Kingdom
shall be entidled to the same personal allowances and reliefs for
the purposes of Danish tax as Danish nationals not resident in
Denmark.

ArticLe \ VII

1. The laws of the High Contracting Parties shall
continue to govern the taxation of income arising in either of
the territories, execpt where express provision to the contrary
is made in this Convention. Where income is subject to tax
in both territories, relief from double taxation shall be given in
accordance with the following paragraphs:—

2. Subject to the provisions of the law of the United
Kingdom regarding the allowance as-a credit against United
Kingdom tex of tax payable in a territory outside the United
Kingdom, Danish tax payable, whether directly or by deduction,
in respect of income from sources within Denmark shall be
allowed as a credit against the United Kingdom tax payable in
respect of that mcome. Where such income is an ordinary
dividend paid by a company resident in Denmark, the credit
shall take-into account (in addition to any Danish tax appropriate
to the dividend) the Danish tax payable by the company in
respect of its profits; and, where it is a dividend paid on
participating preference shares and representing both a dividend
at the fixed rate to which the shares are entitled and an
additional participation in profits, the Danish tax so payable by
the company shall likewise be taken into account in so far as the
dividend excceds that fixed rate.

3. United Kingdom tax payable, whether directly or by
deduction, in respect of income from sources within the United
Kingdom sball be allowed as a deduction from the Danish tax



12

payable in respect of that income. Provided that the amount
of the deduction shall not exceed the proportion of the Danish
tax which such income chargeable to Danish tax bears to the
total income chargeable to Danish tax. For the purposes of this
paragraph only, the expression “ Danish tax ”’ shall include the
Danish inter-municipal income tax.

4. In the case of a person who is resident in the United
Kingdom for the purposes of United Kingdom tax and is also
resident in Denmark for the purposes of Danish tax, the
provisions of paragraph 2 of this Article shall apply in relation
to income which that person derives from sources within
Denmark, and the provisions of paragraph 3 of this Article
shall apply in relation to:income which he derives from sources
withiu the United Kingdom. If such person derives income
from sources outside both the United Kingdom and Denmark,
tax may be imposed on that income in both the territories
(subject to the laws in foree in the territeries and to any
Convention which may exist between either of the High
Contracting Parties and the territory from which the income
is derived). A credit shall be allowed in accordance with
paragraph 2 of this Article against anv United Ningdoin tax
payable in respect of that income, eqnal to that proportion of
the United Kingdom tax or the Danish tax on that income,
whichever is the less, which such person's income from sources
within the United Kingdom bears to the sum of his income
from sources within the United Kingdom and his income from
sources within Denmark: and a deduction shall be allowed iu
accordance with paragraph 3 of this Article against any Danish
tax payable'in respect of that income equal to that proportion
of the United Kingdom tax or the Danish tax on that income,
whichever is the less, which such person’s income from sources
within Denmark bears to the sum of his income from sources
within the United Kingdom and his income from sources
within Denmark.

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

ArTICLE XVIII

1. The taxation authorities of the High Contracting
Parties shall exchange such information (being information



13

which is at their disposal under their respective taxation laws
in the normal course of administration) as is necessary for carry-
ing out the provisions of the present Conventiou or for the
prevention of fraud or for the administration of statutory pro-
visions against legal avoidance in reiaiion to the taxes which
are the subject of the present Convention. Any information so
exchanged shall be treated as secret and shall not be disclosed
to any persons other than those concerned with the assessment
and collection of the taxes which are the subject of the present
Convention. No inforntation as aforesaid shall be exchanged
which would disclose any trade, business, industrial or pro-
tessional secret or trade process.

2. As used in this Article, the term “ taxation authorities ”
means, in the case of the United Kingdom, the Commissioners
of Inland Revenue or their authorised representatives; in the
case of Denmark, the Director-(reneral of Taxation or his
authorised representative; and, in the case of any territory
to which the present Convention is extended under Article XA,
the competent authority for the administration in such territory ©
of the taxes to which the present Convention applies.

ARTIcLE XIX

1. The nationals of one of the High Contracting Parties
shall not be subjected in the territory of the other High
Contracting Party to any taxation or any requirement connected
therewith which is other, higher, or more burdensome than the
taxation and connected requirements to which the nationals of
the latter Party ure or may be subjected.

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

3. The income, profits and capital of an enterprise of one
of the territories, the capital of which is wholly or partly owned
or controlled, direetly or indirectly, by a resident or residents of
the other territory shall not be subjected in the first-mentioned
territory to any taxation which is other, higher or more burden-
some than the taxation to which other enterprises of that first-
mentioned territory are or may be subjected in respect of the like
income, profits and capital.



14

4, Nothing in paragraph 1 or paragraph 2 of this Article
shall be construed as obliging one of the High Contracting
Parties to grant to nationals of the other High Contracting
Party who are not resident in the territory of the forraer Party
the same personal allowances, reliefs and reductions for tax
purposes 1s are granted to His own nationals.

5. In this Article the term “ nationals’? means—

(a4) in relation to Denmark, all Danish citizens and
all legal persons, partnerships, associations and other
entities deriving their status as such from the law in force
in Denmark or in any Danish territory to which the present
Convention applies by reason of extension made under

Article XX;

(0) in relation to the United Kingdom, all British
subjects and British-protected persons residing in the
United Kingdom or anv British territory to which the
present Convention applies by reason of extension made
under Article XX, and all legal persons, partnerships,
associations and other entities deriving their status as such
from the law in force in any British territory to which
the present Convention applies.

6. In this Article the term ‘taxation’? means taxes of
every kind and description levied on behalf of any authovity
whatsoever.

ARTICLE XX

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

2. The termination in respect of Denmark or the United
Kingdom of the present Convention under Article X XII shall,
unless otherwise expressly agreed by both ILigh Contracting
Parties, terminate the application of the present Convention to
any territory to which the Convention has been extended under
this Article.



15

3. The territories to which this Article applies are:

(a) in relation to the United Kingdom: any territory
other than the United Kingdom for whose international
relations the United Kingdom is responsible ;

(6) in relation to Denmark: any territory other than
Denmark for whose international relations Denmark is
responsible.

ARTICLE XXI

1. The present Convention shall be ratified and the
instruments of ratification shall be exchanged at London as
soon as possible.

2. Upon exchange of ratifications the present Convention
shall have effect—

(4) In the United Kingdom:

is respects income tax for any year of assessment
beginning on or after the 6th April, 19:49;

as respects sur-tax for any year of assessment beginning
on or after the 6th April, 1948; and

as respects profits tax in respect of the following profits:—

(i) profits arising in any chargeable uccounting
period beginning on or after the 1st April,
1949;

(ii) profits attributable te so much of any
chargeable accounting period falling partly
before and partly after that date as falls
after that date;

(iii) profits not so arising or attributable by
reference to which i1.come tax is, or but for
the present Convention would be, chargeable
for any year of assessment beginning on or
after the 6th April, 1949.

(b) In Denmark:

as respects Danish tax for any taxation year beginuing on
or after the Lst April, 1949.



16

ARTICLE XXII

The present Convention shall continue in effect indefinitely
but either of the High Contracting Parties may, on or before
the 30th June in any calendar year not earlier than the year
1953, give to the other High Contracting Party, through
diplomatic channels, written notice of termination and, in such
event, the present Convention shall cease to be effective—

(a) In the United Kingdom:
as respects income tax for any year of assessment
eginning on or after the 6th April in the calendar year
next following that in which the notice is given;

as respects sur-tax for any year of assessment beginning
on or after the 6th April in the calendar year in which the
notice is given; and

as respects profits tax in respect of the following profits: —

(i) profits arising in any chargeable accounting
period beginning on or after the Ist April
in the calendar year uext following that. in
which the notice is given;

(ii) profits attributable to so much of any
chargeable accounting period falling partly
before and partly after that date as falls
after that date;

(iii) profits not so arising or attributable by
reference to which income tax is chargeable
for any year of assessment beginning on or
after the 6th April in the next following
calendar year.

(6) In Denmark:

as respects Danish tax for any taxation year beginning on
or after the Ist April in the calendar year next following
that in which the notice is given.

SECOND SCHEDULE.

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

(i) as if the contracting parties were the Presidency
of Montserrat and the Government of Denmark;



17

(ii) as if the tax concerned in the case of the Presi-
dency were the tax on income imposed by the
Income Tax Ordinance, 1945, as amended;

(iii) as if the taxes concerned in the case of Denmark
included the Defence Tux;

(iv) as if references to the date of signature were
references to the 22nd day of December, 1954;

(v) as if references to the 6th day of April were
references to the Ist day of January.

(b) The extension shall have effect in the Presidency as
respects tax for the year of assessment 1954 and for subse-
quent years of aseessment, (and will have effect in Denmark—
as respects Danish tax for any taxation year beginning on or
after the first day of April 1954).

(c) The extension shall continue in effect indefinitely but
may be terminated as respects the Presidency by written
notice of termination given on or before the 30th day of June
in any calendar year not earlier than the year 1957 by either of
the High Contracting Parties to the Convention to the other
High Contracting Party through the diplomatic channel and
in such event the extension shall cease to have effect in the
Presidency as respects tax for the year of assessment begin-
ning in the calendar year next following the date of such
notice and for subsequent years of assessment, (and will cease
to have effect in Denmark as respects Danish tax for any
taxation year beginning on or after the first day of April in
the calendar year next following that in which the notice is

given).

2. Mopreications. (a) In Article VII(1) of the Con-
vention the words “exempt from United Kingdom sur-tax iq
shall be understood for the purposes of this extension as
though they read “ shall not be liable to tax in the territory at
a rate in excess of the rate applicable to a company ”.

(6) In Articles VIII and IX all references to interest

shall be deemed to be deleted.

Made by the Governor in Council this 18th day of
April, 1956.
Js. H. Carrort,
Clerk of the Council.

ANTIGUA
Printed at the Government Printing Office, Leeward Islands,
by E. M. Bnacxman, Government Printer.—By Authority.
1958.
C. 31/00060—490—4.56. Price 20 cents.





ae

PNM Sue oe

10.
12.

13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
24.
20.
26.

28.
29.
30.
al.
32.

THE EDUCATION ORDINANCE, 1955
No. 11 of 1955.
Arrangement of Sections.
PART I.
+ PRELIMINARY.
Short title
Interpretation
PART II.
ADMINISTRATION,
Organization
Establishment of Board of Education
Resignation and cessation of membership
Filling of vacancy
Meetings of the Board
Functions of the Board
Power to make general regulations
Establishment of Primary Schools Commission
Funetions of Commission
General Orders relating to conditions of service and duties of
teachers
Register of teachers
Record of teaching service
Liability for transfer or secondment
Managers
Duties of Managers
Keeping and submission of records of primary schools
Assisted grants to primary schools and Community School
Declaration of assisted grant to primary school
Nature of assisted grants
Manner of payment of salaries of teachers and assisted grants
Payment of assisted grant to Community School
Withholding or withdrawal of grant from primary school
Provision of apparatus and equipment
Admission of pupils
Age limit
Religion, race and language
Conscience clause
Lord’s Prayer and portion of Scripture to be read
Religious instruction
Education Report
PART III.
COMMUNITY SCHOOLS.
Recognition of Community school
Power to make regulations relating to Community Schools.

PART IV.

PRIVATE SCHOOLS.
Private schools
Application for establishment of private school
Power of entry and inspection
Disqualification of teacher
Closure of private school
Yearly returns
Power to visit private school and make enquiries
Revocation of approval of private school
Power to make regulations relating to private schools



44.

46.
47.
48.

49,
50.
ol.
D2.

79.
80.

81.
82.
83.
84.

PART V.
COMPULSORY IDUCATION.

Compulsory school attendance area

Appointment of school attendance officers

Duty of parent

Failure to comply with provisions of Ordinance

Exceptions in cases of failure to comply with provisions of
Ordinance

Right of entry of school attendance officer

Obstruction ete.

Provisions as to evidence

Free certificate to be supplied to school attendance officer

PART VI.
PENSIONS AND GRATUITIES.
Definition
Pensions and gratuities charged on revenue
Grant of pensions and gratuities
Pensicn to whom and at what rates to be granted
Gratuities
Pension and gratuity not of right
Circumstances in which pension may be granted
Termination of service
Marriage gratuities
Retirement on reorganization
Compulsory retirement
Commencement of pensionable service
Teaching service under age of 20
Maximum pension
Suspension of pension on re-employment
Pensions ete. not to be assignable
Pensions etc. to cease on bankruptcy
Pensions etc. may evase on conviction
Generai rules as to qualifying service and pensionable service
Continuity of teaching service
Leave without salary
Emoluments to be taken for computation of pensions ete.
Gratuity and reduced pension
Gratuity where teacher dies in the teaching service or after
retirement
Teachers retiring om account of injuries received or diseases
contracted in the discharge of their duties
Pensions to dependants when a teacher dies as a result of injuries
reogived or disease contracted in the discharge of his duties

PART VII.
SECONDARY EDUCATION.

Establishment of Government Secondary schools ©
Secondary school teachers

PART VIII.
GENERAL.

Assisted primary school teachers not public officers
Application of Ordinance

Repeal

Oommencement



No, Ll of 1955. Education. VIRGIN
TS LANDS,

[L.S.]

I Assent,
K. W. BiackBurne,

Governor.
30th December, 1955.

VIRGIN ISLANDS.
No. 11 of 1959.

An Ordinance relating to Hducation and »roviding
for the grant of Pensions and Gratuities to
teachers employed in Primary Schools and
for matters incidental thereto or connected
therewith.

ENACTED by the Legislature of the Virgin
Islands.
PART I.

PRELIMINARY.

1. This Ordinance may be citecl as the Short title.
Education Ordinance, 1955.

2. In this Ordinance, unless the context Interpreta-
otherwise requires— mon

“assisted” in relation to a primary school or
a Community School means assisted by a
grant made from public funds in a mauner
provided by this Ordinance;

“ Board’? means the Board of Education
established under section 4;

“ child’? means any person between the age of
five years and fourteen years;

“Commission” means the Primary Schools
Commission established under section 10;

‘‘Community School” means a primary
school to which a grant is made from
public funds and which is recognized by
such declaration and conducted in such
manner as prescribed by section 33;



VirGtn 2 Fducation. No. 11 of 1955.
IsLANDS.
“Community School teacher” means a person
authorised to conduct a Community
School as provided by Regulations made
under this Ordinance;

‘“compulsory school attendance area’? means
an area declared to be a compulsory
school attendance area under section 44;

“Government primary school” means a
primary school established and maintained
wholly from public funds;

“Government Secondary School” means a
Secondary School established and main-
tained by the Government of the Presi-
dency from public funds;

‘Managers ”’ means the managers responsible

for the management of schools as
specified in section 16;

“parent” includes guardian and any person
who has the legal or actual custody of a
child ;

‘‘ pensionable emoluments ” means—

(a) in respect of teaching service,
the regular monthly salary paid to a
teacher, and

(6) in respect of other teaching ser-
vice salary as defined in the Denomina-
: tional School Teachers Pension Ordinance,
1/1931. * 1931;

“pensionable service’ means service which
may -be taken into account in comput-
ing pension under this Ordinance;

‘primary school” means «a school which
provides primary education for pupils up
to the age of twelve years and_ post
primary education up to the age of fifteen
years;

“ private school ” means « school or educational
class or institution attended by twelve
or more children, not being a Government



No. 11 of 1955. Education. o

secondary school or a Government or
assisted primary school:

Provided that where the children
attending a school are all under the age
of five years the school shall not be
deemed a private school for the purposes
of this Ordinance;

“ pupil teacher’ means a person over fourteen
years of age who—
(a) has passed the Standard VII
Examination or any examination equiva-
lent thereto; and

(b) is certified as free from commu-
nicable disease and physically fit to
perform the duties of teaching; and

(c) is of good moral character and
is appointed to teach;

“ qualifying service” means service which may
be taken into account in determining
whether a tencher who has been in teach-
ing service is eligible by length of service
for pension or gratuity ;

‘* salary’ includes charge pay ;

“Secondary school’? means a school which
provides secondary instruction in
academic, technical, industrial or commer-
cial subjects;

“Secondary school teacher’? means a person
employed as such in a Government Secon-
dary school;

“ section’? means section of this Ordinance;

“teacher? means a person registered for
employment as such in any government
or assisted primary school on the register
of teachers kept in accordance with the
provisions of this Ordinance;

“teaching service” means—
(a) registered service as a teacher
in a primary school,

VIRGIN
TSLANDS.



VIRGIN 4 Mdueation. No. 11 of 1955.

IsLANDS. . .
(6) other teaching service;

‘other teaching service’ means whole time
service as « teacher in a denominational
school in the Presidency within the
meaning of the Denominational School
Teachers Pension Ordinance, 1931, as
amended, before the coming into force of
this Ordinance.

PART II. .
ADMINISTRATION.

Organization, 3. The provisions of this Ordinance shall be
carried out by—

(a) the Board which in accordance with
the provisions of section 8 shall advise on all
questions of policy ;

(5) the Commission which in exercise of
the powers conferred by section 11 shall deal
with all questions of staff;

(c) an officer in the public service
appointed by the Governor with such title
as the Governor mnay approve (hereinafter
referred to as the “officer in charge of educa-
tion”) who shall be responsible for the
implementation of policy decisions and such
other matters as may be prescribed by this
Ordinance and the Regulations made there-
under;

(d) the Managers who shall be responsible
for the management of schools.

Establish- 4. (1) There shall be established a Board of

ment of Board ees 4 é oS ee
af Educauon, Education composed of the following:

(a) all the members of the Commissioy ;

(6) a member of the Executive and
Legislative Councils of the Presidency to be
appointed by the Governor;

(¢) wrepresentative of the Virgin Islands
Teachers’ Association to he appointed by the
Governor;



No. 11 of 1955. Education. 5

(d) the Principal of the Government
Secondary school of the Presidency ;

(e) two persons to be co-opted by the
Board under subsection (2) of this section;

(f) such other persons not exceeding
three in number as shall be appointed by the
(rovernor.

(2) The Board may co-opt as members, for a
stated period not exceeding two years, persons
sa an interest in education.

Persons appointed to the Board under
me (6), (c) and (7) of subsection (1) of
this section shall hold office for a period of three
vears but shall be eligible for re-appointment.

(4) The Commissioner of the Presidency, and
in his absence the person : appointed under paragraph
() of subsection (1) of this section, shall preside
at all meetings of the Board.

(5) The officer in charge of education shall be
Secretary of the Board.

(6) ‘The quorum of the Board at any meeting
shall be five.

(7) Decisions of the Board shall be signified
by the majority of the votes of the members
present and voting and in case of an equality of
votes the person presiding shall have a second or
casting vote.

5. (1) Any member of the Board, other
than a public officer appointed by virtue of his
office, may resign his inembership upon giving
hone in writing to the Governor but such merahes
shall be eligible for re-appointment. The member
appointed under paragraph () of subsection (1) of
section 4 shall cease to be» member of the Board
if he ceases to be a member of the Legislative
Council of the Presidency.

(2) Any member of the Board who shall be
absent from three consecutive meetings of the

VIRGIN
IsLANDs.

Resignation
and cessation
of member-
ship.



Virgin
ISLANDS.

Filling of
vacancy.

Meetings of
the: Board.

Functions of
the Board.

6 Education. No. 11 of 1955.

Board without informing the Board of his reason
for such absence shall cease to be a member of the
Board.

6. ‘The Governor inay at any time appoint
some person to be a temporary. member of the
Board for any period of leave granted to a member
of the Board.

7. (1) ‘The Commissioner of the Presidency
may summon meetings of the Board as may be
necessary, and he shall summon a meeting if
requested so to do by notice in writing signed by
any three members of the Board.

(2) Every such request shall state the objects
for which the meeting is required to be summoned.

(3) Meetings of the Board shall be open to
the public except when the person presiding or a
majority of the Board directs that a meeting be
held in private.

(4) The Board shall keep minutes of its
proceedings.

8. The functions of che Board shall be—

(a) to advise the Governor in regard to
educational policy and principles, and to submit
their views on any educational question which
the Governor may refer to them:

Provided that in the absence of such
reference the Board may draw the attention
of the Governor to any aspect of educational
policy which, in their opinion, requires
attention;

(b) to advise on any matters connected
with the educational system of the Presidency
which may be referred to it from time to time
by the Governor, or regarding which the
majority of its members desire to make
representations to the Governor; and

(c) to perform all such duties and exercise
all such powers which are vested in it by this
Ordinance.



No. 11 of 1955. Education. 7

9. (1) The Board may make Regulations
dealing with all matters affecting education in the
Presidency and without prejudice to the generality

of the following provisions such Regulations may
provide for the following matters:—

(a) as regards primary education—

(i) the establishment, administration,
Management and closure of
Government and assisted pri-
mary schools;

(ii) the ispection and examination
of Government and assisted
primary schools and the curri-
culum and instruction to be
given therein;

s
(iii) the conditions under which
assisted grants may be made
to assisted primary schools;

(iv) the keeping of registers and
other records for primary
schools and the particulars to
be supplied by the owners of
such schools;

(b) as regards secondary education—

(i) the establishment, maintenance
and closure of Government
secondary schools, their policy,
‘dministration and management;

(ii) the payment and remission of
pupils’ fees;

(iii) the award, amount and tenure of
scholarships and the conditions
under which candidates shall be
examined ;

(c) as regards educational matters in
general—

(i) the size of class rooms and their

equipment, the number of

pupils that may occupy each

VirGIN
IsLaNnps.

Power to
make general
Regulations.



VIRGIN 8 Education. No. 11 of 1955.
IsLanpbs.
class room, and the necessary
latrine conveniences to be

provided;

(ii) the conditions to be observed
for the protection of the
health of, and the prevention
of the spread of disease among,
the pupils;

(iii) the manner and the training of
teachers and pupil teachers,
their qualifications and salaries
and the general conditions of
their service;

(iv) the training, qualifications and
grading of secondary teachers;

(v) the promotion of adult education
and the establishment of a
system of vocational and techni-
cal education and library ser-
vices;

(vi) generally for the better carrying
out. of the provisions of this
Ordinance.

(2) Regulations made under subsection (1) of
this section shall have no force or effect until thev
have been approved by the Governor in Council.

Establish- ; 10. (1) There shall be established a Primary:
ment of Pri- = Schools Commission composed of the following:—
mary Schools
Comunission.

(a) the officer in charge of education as
chairman;

(6) the Managers of Government and
assisted primary schools:

(c) one member nominated by a Manager
in respect of every five schools under his
management to be appointed by the Commis-
sioner of the Presidency.

2) The quorum of the Commission at any
meeting shull be three.



No. 11 of 1955. Education. 9

(3) The chairman shell he Executive Officer
of the Commission.

(4) The decisions of the Commission shall be
signified by the majority of the votes of the
members present and voting, and in case of an
equality of votes the chairman shall have a second
or casting vote.

(5) In any matter of dispute arising in the

Commission excepting a motion for the denial
of a teacher an appeal shall lie to the Commissioner
of the Presidency whose decision shall be final.

11. The Commission shall appoint, transfer
and dismiss all teachers and shall deal with all
questions of staff management and discipline in
primary schools in accordance with Regulations
mude under this Ordinance:

Provided that—

(1) no new post shall be created by
the Commission unless the
prior approval of the Legislative
Council has been obtained for
the proposal to create such post;

(ii) in every case where a dismissal
is ordered or where a request
made by a Manager for dis-
missal of a teacher is refused,
an appeal shall lie to the
Governor of the Leeward

Islands whose decision shall be
final.

12. (1) For the purpose of keeping the
conditions of service of teachers as far as practicable
in line with those of civil servants the Commission
may from time to Ume make general orders relating
to the conditions of service and the efficient
performance of the duties of teachers.

(2) General Orders made under this section
shall have ne foree or effect until they have been
approved by the Governor.

VIRGIN
IsLANDs.

Functions of
the Commis-
sion.

General
Orders re-
lating to
conditions of
service and
duties,



VInGcIN 10 Education. No. 11 of 1955.
IsLaANDs.

Register of 13. The Commission shall keep or cause to

semehere. be kept a register of teachers in which shall be
entered the names of every person employed as a
teacher under this Ordinance and shall cause to be
removed from the register the names of any
teacher who—

(a) has died;
(6) has retired;

(c) for any reason has ceased to be
employed as « teacher.

Record of 14. The Comiission shall keep or cause to
teaching be kept a record book in which shall be entered the
following particulars:—

(a) in respect of teaching service in a
primary school—

(i) the full name and the age of
every person appointed as a
teacher in such school;

(ii) the date of commencement and
termination of every such
appointment, and the nature
and salary in respect thereof;

(iii) all periods of leave, whether on
full pay, half pay or no pay;

(b) in respect of other teaching service
of any teacher employed in such school—

(i) the full name and the age of
. every teacher with such service;

(ii) the date of the commencement
and termination of such ser-
vice, and the nature, salary
and allowances in_ respect
thereof;

(iii) all periods of leave, whether
on full pay, half pay or no

pay.



No. 11 of 1955. Education. 11

15. (1) A teacher employed under this
Ordinance shall be liable to be transferred, or
seconded temporarily or for a definite period, to
the public service and his service while so
seconded shall be taken into account in the
computation of any pension or gratuity under
this Ordinance.

(2) Subsection (1) of this section shall be
deemed to have had effect as from the first
day of January, 1944.

16. For the Government primary schools
the Manager shall be a public officer appointed
by the Commissioner of the Presidency.

(2) For each assisted primary school the
Manager shall be the duly accredited representa-
tive of a religious denomination or other body
resident in the Presidency or a person appointed
by such representative.

(3) The appointment of any manager, act-
ing manager or deputy manager of an assisted
primary school shall be notified in writing to the
Commissioner of the Presidency.

17. (1) The Manager shall be responsible
for the general management and supervision of
schools under his contro] and subject to the
provisions of any Regulations made under
paragraph (a) of subsection (1) of section 9 shall
deal with all matters relating to establishment,
organization and discontinuance of such school.

(2) A Manager may appoint a deputy
manager in respect of any school or group of
schools under his management for the perfor-
mance of any duty or the exercise of any powers
vested in him by this section.

18. All primary schools shall keep such
records and submit such returns to the Governor
as may he prescribed by regulations made under
section 9.

19. Subject to the provision of the neces-
sary funds by the Legislative Council of the
Presidency, assisted grants from public funds
may be made to any primary school established

VIRGIN
IsLANDs.

Liability for
transfer or
secondment.

Managers.

Duties of
Managers,

Keeping and
submission of
records of
primary
schools,

Assisted
grants to
piimary
schools and
Community
schools,



VIRGIN
ISLANDS.

Declaration
for assisted
grants to
primary
school.

Nature of as-
sisted grants,

Manner of
payment of
salaries of
teachers and
assisted
grants.

13 Education. No. 11 of 1955

in the Presideney which qualities for sich grants
in accordance with the provisions of this Ordi-
nance oc any Regulations made thereunder.

20. (1) The Governor in Council may, on an
application made by or on behalf of the Head or
Governing Body of any religious denomination
or association which on the coming into force of
this Ordinance owned and managed a primary
school in the Presidency, by order declare any
such school to be a primary school to which
assisted grants shall he made

(2) On the making of au order embodying
such declaration and subject to the approval
of the Legislative Council, the school specified
in that declaration shall qaalify for an assisted
grant in accordance with the provisions of this
Ordinance.

21. (1) The assisted grants for which
primary schools may qualify under this Ordi.
nance shall consist of —

(a) payment in full from public funds
of the salaries of the teachers, including
pupil teachers, employed in such schools at
the rates fixed in Regulations made under
this Ordinance;

(0) the full cost of building or purchas-
ing school furniture and the “ereetion of,
or repairs to latrines provided that such
expenditure has been approved by the
Governor in Council;

(c) payments for such other purposes
as may be approved by the Governor in
Council.

22. (1) The Treasurer of the Presidency
shall pay each month to such member of
the Commission as may he appointed by the
Commission for the aa sii@h stans of money
as shall be certitied by the a in charge of
education to be the s ae of all teachers and
pupil teachers emploved by the Conmission
in any Governinent or assisted primary school



No. 11 of 1955, Mdnea lon, 13

and the member so appointed shall be responsible
for the payment of such salaries on behalf of the
Commission.

(2) The Treasurer of the Presideuey shall
pay to Managers of assisted primary schools such
other assisted grants provided under this Ordi-
nance as may be certified by the officer in charge
of education.

28. (1) The Treasurer of the Presidency
shall pay at the end of each term to Community
School teachers such sum as may be certified by
the oflicer in charge of education in accordance
with the provisions of subsection (2) of this
section.

(2) The officer in charge of education shall
not certify any payment to a Community School
teacffer unless such payment is recommended by
the Board of Education and approved by the
Governor in Council.

24. The Governor in Council may, on the
recommendation of the Board, withhold or with-
draw from any assisted primary school any
assisted grant or portion thereof to which such
school might otherwise be entitled, in any case
where there has been non- compliance with any
of the conditions attaching to such grant.

25. (1) From such funds as may be
provided by the Legislative Council of the Presi-
dency for ‘the purpose the officer in charge of
education shall at the beginning of each ‘term
distribute to every Government and assisted
primary school such apparatus and equipment
as he deems to he necessary for the efficient
conduct of the school subject to such Regulations
as may he made under the provisions of this
Ordinance.

(2) All non-expendable apparatus and
equipment provided under subsection (1) of this
section shall remain the property of the Govern-
ment of the Presidency and the officer in charge
of education may after consultation with the
Manager transfer any such apparatus and
equipment from one school to another.

VIRGIN
ISLANDS.

Payment of
assisted
grant to
Community
School,

Withholding
or withdrawal
of grant from
assisted
primary
school.

Provision of
apparatus and
equipment,



VinGIN
IsLanns.

Admission
of pupils.

Age limit,

Religion, race
and language,

Conscience
clause.

Lord’s Prayer
and portion
of Scripture
to be read,

Religious
instruction,

14 Education. No. 11 of 1954.

26. Pupils shall be admitted free to all
Government and assisted primary schools.

27. (1) The ages of admission to a pri-
mary school shall be between five and fourteen

- years.

(2) No pupil shall be retained on a primary
school register after attaining the age of fifteen
years.

28. No child shall be refused admission
into any primary school on account of the
religious persuasion, nationality, race or language
of such child or of either of his parents.

29. It shall not be required asa condition
of the admission to, or continuance of the atten-
dance at, a primary schoo! of any child that he
shal]—

_ (a) attend or abstain from attending

any Sunday school or place of religious

worship; or

(6) if his parent objects, attend or
practise any religious observance or attend
any instruction in religious subjects in the
school or elsewhere; or

(c) attend school on any day or part
of a day specifically set apart for religious
worship by the religious denomination to
which he belongs.

30. (1) In every primary school, each
morning at the opening of the school, the Lord’s
Prayer shall be publicly repeated and a portion
of the Holy Scripture shall be read without
comment by the head teacher or his deputy.

(2) No assisted grant shall be made to any |
assisted primary school: where the pene of
this section are not observed.

31. In every primary school religious
instruction in the Christian- religion shall be
given, subject to such Regulations as may he
made by the Board under the provisions of this
Ordinance.



No. 11 of 1955. Edueatton. 15 Vinatw
IsLANDs.

32. The officer in charge of education Education
shall submit annually to the Governor a report BePert.
on the state of education in the Presidency in the
form and containing information with regard to
the particulars directed by the Governor.

PART III.

ComMmuNITY ScHOOLS. .

88. (1) Where on account of the in- Recognition
sufficiency of accommodation in the schools in ee
any place, the Board considers that a school
established and maintained in that place should
be recognized as a Community School the
Board may recommend that such school be so
recognized and the Governor in Council, if
satisfied that that school is conducted in
accordance with the regulations made by the
Board under section 64, may by notice published
in such manner as he thinks most suitable for
informing the persons concerned declare that the
school shall be recognized as a Community
School.

(2) On the making of a declaration of
recognition of a Community School, the school
so recognized shall qualify for an assisted grant
in accordance with the provisions of this
Ordinance.

(3) Such recognition of a Community
School may be rescinded at any time by notice
published in the same manner as a notice under
subsection (1) of this section whenever the
Governor in Council after considering a report.
by the Board is satisfied that the school has
ceased to be conducted in accordance with the
regulations made by the Board.

(4) Where recognition of a Community
School is rescinded, any assisted grant to that
school shall cease.

84. (1) The Beard may make Regulations Ppowertomake

dealing with any or all of the following: — ee.
Community

(a) the establishment, management and_ Setols.
closure of Community Schools;



Virgin
ISLANDS,

Private
Schools,

Application
for establish-
ment of pri-
vate school.

16 Education No. 11 of 1955,

(®) the inspection and exaninaiion of
Community Schools and the instruction to be
given therein;

(ec) the conditions under which grants
may be made to Community School teachers
or equipment issued to them;

(d) the keeping of registers and other
records and the particulars to be supplied by
Community School teachers.

(2) Regulations made under subsection (1)
of this section shall have no force or effect. until
they have been approved by the Governor in
Council.

PART IV.
Private SCHOOLS.

35. No private school shall be conducted
in the Presidency without the prior approval in
writing of the Commissioner given on the advice
of the Board.

36. (1) Every person making application
to establish a private school shall supply in writing
to the Commissioner and in such form as may be
prescribed by the Board the following particulars:—

(a) the full name and address of the
person conducting such school;

(6) the situation of the school;

(c) the hours during which the school is
open;

(d) such other information as the Board
may reqnire in connection with such school.

(2) Whenever there shall occur any change
in the ownership of the school or its location, or
any modification in respect of any of the aforesaid
particulars, the person conducting such school shall
forthwith furnish the officer in charge of education
with a supplemental return containing the correct
particulars.

(3) If a private school remains closed for a
longer period than sixty consecutive days (except
for regular holidays, not exceeding twelve weeks in



No. L1 of 1958. Education. 17

any one vear) the person couducting that school
shall furnish the officer in charge of education with
a supplemental return giving the reasons for the
closing of the school and the period the school is
likely to remain closed, and if subsequently the
person conducting that school desires to re-open
such school, a new return containing the particulars
referred to in subsection (1) of this section shall
be furnished to the officer in charge of education
before the school is re-opened.

837. For the purposes of this Ordinance the
officer in charge of edneation may, at any reasonable
time during school hours, enter and inspect any
premises wherein a private school is being conducted.

88. (1) No person shall be employed in a
private school as a teacher or act ss « teacher therein
if it is shown to the satisfaction of the Governor in
Council that he is unsuitable to be in charge of
children or to teach them.

(2) Any person who is disqualified under
subsection (1) of this section and with knowledge
of such disqualification acts as a teacher in a private
school shall be guilty of an offence and shall be
liable, on summary conviction, to a fine not exceed-
ing one hundred dollars.

39. The officer in charge of education on
the advice of a Government Medical Officer may
require either the closure of any private school or
classroom, or the exclusion of certain pupils for a
specified time, with a view to preventing the spread
of disease or any danger to health.

40. Every person conducting a private
school shall in the month of January in each year
furnish the officer in charge of education with
a return in respect of the previous school year
containing the following particulars:—

(a) the number of meetinys during which
the school was open;
(6) the number of pupils on the roll on
the 31st December;

(c) the average attendance for the school
year;

VIRGIN
IsraNpDs.

Power of
entry and
inspection.

Disqualifica-
tion of
teacher.

Closure of
private
school.

Yearly
returns.



VikGIN
ISLAnwbs.

Power to
visit private
school and
make en-
quiries,

Revocation of
approval of
private school.

Power to make
Regulations
relating to

private schools,

1& Lducution. No, 11 of 1953,

(d) the percentage of attendance of the
total possible attendance for the pupils on the
roll.

In this section “the previous school year”
means the period from the first day of January
to the thirty-first day of December of the pre-
ceding year.

41. (1) The officer in charge of education
or any offiesr depnted by him in writing to act as
his representative may cuter any preiiscs wherein a
private school is being conducted, at any reasonable
time during schoo} hours, for Nie purpose of mak-
ing enquiries and discharging such duties as may
be. imposed on him by this Ordinance or by any
regulations made thereunder.

(2) Every person w ho obstructs or resists the
offices i in charge of education or any such officer in
the performance of nis dnties shall be euilty of an
offence and shall be Hable, on summary conviction,
to a fine not exceeding nine dollars and sixty cents.

42. (1) Phe Commissioner of the Presi-
deney may wherever he is satisfied that a private
school does not ar has ecased to comply with the
requirements of the Board give notice in writing
to the person condieting such school that approvy al
for the keeping of such sehool is revoked or will be
revoked within a period of time to be specified
in such notice unless during that period the omission
or failure to comply with the said requirements is
made good.

(2) Such approval may be revoked at any
time whenever the Commissioner of the Pre: didenev
with the advice of the Bourd is satisiied that any
private school has ceased to comply with the
requirements of the Board for the conduct of Sten
private school.

43. (1) The Board may make regulations
in respect of the following matters:—

(a) the size of classrooms in pri ate
schools and their equipment, the number of
children that may occupy each such classroom,
and the necessary jutrine conveniences to be

provided ;



No. 11 of 195<.

(4) for the preservation of health and
the prevention of the spread of disease among
the pupils in private schools;

19

Kducation,

(c) for prescribing the registers and other
records to be kept by proprieto.s of private
schools and the particulars to he supphed to
the officer in charge of education by them; and

(@) generally, for more effectually carry-
ing out the provisions of this part of this
Ordinance.

(2) Revulations made under subsection (1) of
this seefion shall have no force or effect until they
have been approveedi by the (rovernor in Council.

PART YV.

ComMPuLsorY Epucation.

44. Jt shall be lawful for the oe
Council of the Presideney, by eae to declare
any area of the Presidency > be a compulsory
school attendance area within ae ineaning of this
Ordinance.

45.. The Governor may appoint fit and
proper persons to be school attendatice officers
within compulsory school attendance areas,

46. It shall be the duty of every parent
of a child) residing within a compulsory school
attendance area to send such child reeularly to a
school er to provide such child with instruetion as
efficient, as that obtainable at a school within such
an area.

47. Any parent of a child residing within
au compulsory school attendance area who, Saiiout
reasonable excuse, fails or negleets to compl ~ with
the provisions of this Ordinance, shall be guilty of
an offence agiinst this Ordin ane and shall be liable
on sununary conviction toa penaley not exceeding
nine @ollars and sixty cents for the first offence,
and not exececding twenty-four dollars for a se oui
or subsequent offence, and in default of payment to
imprisonment for a term not exceeding one month,

VIRGIN
TsLANDs.

Compulsory
school
attendance
area,

Appointment
of school
attendance
officers,

Duty of
parent.

Failure to
comply with
provisions of
Ordinance,



VIRGIN
JSLANDs.

Exceptions in
cases of fail-
ure to comply
with provi-
sions of
Ordinance.

Right of
entry of
school attend-
ance officer,

Obstruction
ete.

20 No. 11 of 1955.

; inducation,

48. It shall be a reasonable excuse for a
parent failing to comply with the provisions of this
Ordinance if—

(a) the child is prevented from receiving
instruction by sickness or any unavoidable
cause; or

(6) the parent shall prove to the satisfac-
tion of the Magistrate that he has made all
reasonable efforts to comply with the provisions
of this Ordinance; or

(c) there is any other excuse which in the
opinion of the Magistrate is a reasonable one.

49. Tt shall be lawful for every school
attendance officer to make enquiries at any house,
building, yard or place between the hours of six
o’clock in the morning and six o’elock in the even-
ing of any day except Sundays and public holidays,
for the purpose of discharging such. duties as may
be imposed upon him by this Ordinance:

Provided that no such officer shall have the
right to enter any house or building without the
consent of the occupier thereof.

50. Every person who—

(a) obstructs or resists any school attend-
ance officer in the performance of his duties;

(6) wilfully makes any false representa-
tions to any school attendance officer with
respect to the age of any child;

(c) wilfully refuses to furnish to any
school attendance officer any information which
such officer may require with respect to the
absence from school of any child residing
within s compulsory school attendance area,
and the reasons for such absence,

shall be guilty of an offence against this Ordinance
and shall be liable on summary conviction to a
penalty not exceeding nine dollars and sixty cents
and in default of payment to imprisonment for a
term not exceeding one month.



No. 11 of 1955. Education. 21

51. (1) When the age of any child is
required to be ascertained in any prosecution under
this Ordinance, the Magistrate, on production of
the child before him, and on considering any
evidence of age that may be alleged by the parent
of the child, and in the absence of clear testimony
to the contrary, may declare what in his opinion 13
the true age of such child, and such age shall for
all purposes connected with the prosecution, be
taken to be the true age of such child at that time.

(2) In any prosecution against the parent of a
child under this Ordinance a certificate giving
particulars of the attendance of such child at a
primary school within « compulsory school attend-
ance area signed by the head teacher of such school
shall be received in eviderce and shall, unless the
contrary is proved, be deemed to be evidence of the
matters therein stated.

52. A school attendance officer shall be
entitled to obtain from the Registrar General of
Births, Deaths and Marriages of the Presidency,
without the payment of any fee therefor, a certified
copy of any entry in any Register in his custody
or in the custody of any of his deputies, with
respect to the birth of any child.

PART VI.

PENSIONS AND GRATUITIES.

58. For the purposes of this Part of this
Ordinance the expression ‘“ teacher’? does not
include a temporary or pupil teacher of a primary
school.

54. There shall be charged on and paid ont
of the general revenues and other funds of the
Presidency all such sums of money as may, from
time to time be granted by way of pension and
gratuity in pursuance of the provisions of this
Ordinance.

55. Pensions and gratuities may be granted
by the Governor in accordance with the provisions
of this Ordinance to teachers who have been in
teaching service in the Presidency.

VIRGIN
ISLANDS.

Provisions as
to evidence,

Free certifi-
cate to be
supplied

to school
attendance
officer,

Definition.

Pensions and
gratuities
charged on
revenues,

Grant of
pensions and
gratuities.



VIRGIN
ISLANDS.

Pension to
whom and at
what rates to
be granted.

Gratuities,

Pension and
gratuity not
of right,

Cireum-
stancos in
which pension
may he
granted,

Lo
te

Pducahon., Noa. 11 of 1955.

56. Subicet to ioe previsions of this Ordi-
mance a teacher whe lias he On Ip teaching service
in the Presideney for ten years or more may be
granted on retirement a pension at the annual rate
bi one-six-hundredth of his pensionable emoluments
for each complete month of teaching service,

57. A teacher otherwise qualified for pension
who has not completed ten veurs teaching service
may be granted on retirement a gratuity not
exceeding five times the annual amount of the
pension Which if there had been no qual oe
period might have been eranted to him under
section 58.

58. (1) No teacher shall have an absolute
right to compensation for past services or to pension
or gratuity.

(2) Where it has been established to the
satisfaction of the (rovernor that a teacher has been
guilty of negligence, irregularity, or misconduct, the
pension or gratuity may be reduced or altogether
withheld.

59. No pension or gratuity shall be granted
under this Ordinance to a teacher except on his
retirement from teaching service and unless-—

(a) he has attained the age of fifty-five
years ;

(6) in the case of transfer toa pensionable
office in the service of the Presideney, he has
attuined the age at which he is permitted by
law to retire on pension or gratuity :

(c) it is certified on medical evidence, to
the satisfaction of the Governor, that he is
incapable by reason of any infirmity of mind
or body of continuing eflictenthy ia) teaching
service and that such infirmity is like ely to be
permanent;

(2) he has heen compulsorily retired by
the Board fer the purpose of. freilitating
Improvement in fie orgenization of a primary
school by whieh greater cfficieney or economy
may be effected; or



No. 11 of 19.55. Hadueation. 2

(¢) his employment in the teaching service
has been terminated in the public interest as
provided by section 60.

60. The Governor may require a teacher in
teaching service, whom he-is satisficd is unable to
discharge efficiently the duties of a texcher, to retire
from such texcning service, and if a pension or
gratuity cannot otherwise be granted to such teacher
under the provisions of thix Ordinance, the Gover-
nor may, if he thinks ft, @rant to such teacher
such pension or gratuity as the Governor thinks
just and proper, not soit m amount that for
Which the teacher would be chigible if he retired in
the circumstances described in paragraph (e) of
section 59,

61. Notwithstanding anything in this Ordi-
nance contained, where w female teacher who has
been in texching service in the Presidency for noi
less than five vears, retires for the reason that she
has married ot is about to marry, aud is not eligible
for the grant of any pension or otherwise eligible
for gratuity under this Ordinance, she may be
granted, on production within six months after
her retirement. or such longer period as the Gover-
nor nay in apy particular case allow, of satisfactory
evidence of her marriage, a vratuity not exceeding
one-twelfth of a mo.th’s pensionable emoluments
for each completed month of pensionable service
in the Presideuey or one year’s pensionable emolu-
ments, whichever shall be the less.

62. If # teacher is compulsorily retired for
the purpose of facilitating Improvement in the
organization of a primary school by which greater
efficiency or economy may be cffected—

(a) he may, if he has been in teaching
service for less than ten sears, be granted in
lien of any gratuity under section 57 a pension
under section 56, as if the words “for ten
years or more ”’ were omitred [rom section 56;

{4) he may. on such retirement, be
grant ted an additional pension at the annual
rate of one-sixueth of his pensionable emolu-

Viren
ISLANDS.

Termination
of service.

Marriage
vratuities.

Retirement on
reorganiza-
tion.



Vircin
Isuanps.

Compulsory
retirement,

Commence-
ment of
pensionable
service,

Teaching
service under
age of 20,

Maximum
pension,

24, . Education. No. 11 of 1933.

ments for each complete period of three years’
pensionabie service:

Provided that—

(i) the addition shall not exceed
ten-sixtieths; and

(ii) the addition together with the
teacher’s pension shall not
exceed the pension for which
he would have been eligible if
he had continued to be in teach-
ing service and retired on
reaching the age of fifty-five
years, having received all in-
crements for which he would
have been eligible by the date
of his retirement.

63. (1) It shall be lawful for the Governor
to require a teacher to retire from teaching service
at any time after he attains the uge of fifty-five
years.

(2) The name of every teacher who retires
from teaching service shall be removed from the
register of teachers.

64. Subject to the provisions of section 65,
teaching service will be deemed to commence for
pensionable purposes at the date on which the
teacher commenced to draw salary or half salary.

65. There shall not be taken into account
as pensionable service any period of teaching service
while a teacher was under the age of twenty years
or while he held the post of a pupil teacher.

66. (1) A pension granted to a teacher

under this Ordinance shall not exceed two-thirds of

the highest pensionable emoluments drawn by him
at any time in the course of his teaching service in
the Presidency.

(2) For the purpose of this section an
additional pension granted in respect of injury shall
not be taken into account, but where the teacher
is granted such an additional pension under this
Ordinance, the amount thereof together with the



No. 17 of 1955. Educanon. 25

remainder of his fension shall not exceed five-sixths
of his highest pensionable emoluments at any time
in the course of his teaching service.

67. Where a teacher to whom a pension has
been granted under this Ordinance is appointed
to an office in the public service of the Presidency
or is re- employed 1 in teaching service, the payment
of his pension, or any part thereof, may, if the
Governor thinks fit, be suspended during ae period
of his appointment or re-employment.

68. this Ordinance shall not be assignable or transfer-
able except for the purpose of satisfying—

(a) a debt due to the Government of
the Presidency;

(6) an Order of any Court for the pay-
ment of pericdical sums of money towards the
maintenance of the wife or former wife or
minor child of the teacher to whom the
pension or gratuity has been granted,

and shall not be liable to be attached, sequestered
or levied upon for or in respect. of any debt or
claim whatever except a debt due to the Government
as aforesaid.

69. (1) Tf any teacher to whom a pension
has been granted under this Ordinance is adjudicated
bankrupt or is declared insolvent by judgment of
any competent Court, then such pension shall
forthwith cense.

(2) If any teacher is udjulicated bankrupt or
is declared insolvent as aforesaid either—

(«) after retirement in circumstances in
which he is eligible for pension or gratuity
under this Ordinance ee before the pension or
gratuity is granted; 0

(4) before such retirement, and he shall
not have obtained his discharge from bank-
ruptey or insolvency at the date of his
retirement,

VIRGIN
ISLANDS.

Suspension of
pension on
re-employ-
ment.

Pensious ete,
not to be
assignable,

Pensions, etc.
to cease on
bankruptcy.



Viren
ISLANDS.

26 Fducation. No. 11 of 1955.

then, in the former case any pension eventually
granted to him shall cease as from the date of
the adjudication, or declaration, as the cuse may be,
and, in the latter case, the pension may be granted,
but shall cease forthwith and not become payable,
and in either ease the gratuity may be granted but
shall not be paid to him.

(3) Where a pension ceases, or where any
gratuity is not paid by reason of this section, it
shall be lawful for the Seeretary of State or, if the
teacher in question is resident in the Presidency,
the Governor, from time two time, during the
remainder of such person’s life, or during such
shorter period or periods, either continuous or
discontinuous, as the Secretary of State or the
Governor, ax the case may be, shall think fit, to
direct all or any part of the moneys to which such
person would have been entitled by way of pension
or gratuity, had he not become bankrupt or in-
solvent, to be paid to, or applied for the maintenance
or benefit of, all or anv to the exelusion of the
other or others, of the following, that is to say,
such person and anv wife, child or children of his,
in such proportions and manner as the Secretary of
State or the Governor, as the case may be, thinks
proper, and such moneys slul be paid or applied
accordingly.

(bE) Monevs applied for the discharge of the
debts of the teacher whose pension ceased or whose
gratuity has not been paid, by reason of this section,
shall, for the purposes of ‘this section, be regarded
as applied for his benefit.

(5) When a person whosc pension ceased or
whose gratuity has not been paid by reason of this
section obtains his discharge from bankruptcy or
insolvency, it shall be Jawful for the Secretary of
State or, if such person is resident in the Presi-
dency, the Governor, to direct that the pension or
allowance shall be restored as from the date of
such discharge or any later date, und the pension
shall be restored and the eratuity, or so much
thereof, if any, as remains after « leducting any
payments made iniclae subsection (3) of this scetion,
paid as from the date of such discharge or any



No. 11 of 1955, Education. — 27

later date, and the petsiou shall be restored, and
‘the gratuity or such remainac clieveof, if any, paid
accordingly.

70. (1) If any person to whom a pension
has been granted under this Ordinance is sen-
tenced to a term of imprisonment by any com-
petent Court for any offence. such pension shall,
if the Secretary of State or, if such person is
resident in the Presidency, the Governor so
directs, cease as from such date as the Secretary
of State or the Governor, as the case may be,
determines.

(2) Tf any person is sentenced as aforesaid
after retirement in circumstances in which he is
eligible for pension or gratuity under this Ordi-
nance but before the pension or gratuity is
granted, then the provisions of subsection (1) of
this section shall apply as respects any pension
or gratuity which may be granted to him.

(5) Where a pension or gratuity is not paid
by reason of this section, it shall be lawful for
the Bae of State, or the Governor, 2s the
case nay be. to direct all or any part of the
moneys to which sugh teacher would have been
entitled by way of pension or gratuity had he
not been seutenced as aforesaid. to be paid, or
applied, in the same manner in all respects as
prescribed in section 69 and such moneys shall
be paid or applied accordingly.

(4) Where any person, whose pension ceases
or whose vratiity is not paid by reason of this
section after ec mnviction, at any time receives a
free pardou, the pension shall be restored with
retrospective cifect or his gratuity shall be paid,
but in detemuining whether arrears of such pen-
sion are payable to such person, and In com-
puting the unmount thereof and the amount of
aay ouvatiate. aeeount shall be taken of all
monevs paid or applied under subsection (3) of
this section.

VIRGIN
ISLANDS.

Pensions, ete
Mav cease on
conviction.



VIRGIN
TsLanDs.

General rules
as to qualify-
ing service
gud pension-
able service,

Continuity
of teaching
service,

Leave with-
out salary.

Ewmoluments
to be taken
for computa-
tion of
pensions etc.

28 Education, No. 11 of 1955.

71. (1) Qualifying service shall be the
aggregate of » ‘the periods of teaching service,
without deduction of any periods during which
the teacher has been absent on leave.

(2) Pensionable service shall be all such
service as is qualifying service undcr this section,
subject to the deduction therefrom of such
eriods, ‘if any, as are not under this (Ordinance
entitled to be taken into account as pensionable
service, and no period which is not qualifying
service by virtue of subsection (1) of this section
shall be taken into account as pensionable
service.

72. Only continuous teaching service
shall be taken into aecount as qualifying service
or pensionable service:

Provided that—

(a) any break in teaching service caused
by temporary suspension of employ ment not
arising from misconduct or voluntary resigna-
tion, or by secondment or transfer to a
secondary schoo!, or by transfer from a
pensionable office in which a teacher is con-
firmed to a non-pensionable office; and

(6) any period between the coming into
force of this Ordinance and the making of a
declaration by the Governor.in Council unde
section 20 in respect of any primary school
the teachers of which had other teaching
service,

shall be disregarded for the purposes of this section.

73. No period during which a teacher has
been absent from duty on leave without salary
shall be taken into account as pensionable service
unless such leave has been granted on grounds of
public policy with the approval of the Governor.

74. For the purposes of computing the
amount of a teacher’s pension or gratuity the
pensionable emoluments drawn by him at the date
of retirement shall be taken if he has drawn such



No. 11 of 1953. Education 29

pensionable emoluments for a period of three
years immediately preceding such date, otherwise
one-third of the aggreeate pe ausionable Sia amicus
enjoyed by him during the three vears immediately
preceding the date of retirement shall be taken.

75. (1) Any teacher to whom a pension is
granted under this Ordinance may, at his option
exercisable as in this section provided, be paid in
lieu of such pension a pension at the rate of
three-fourths of such pension together with a
vratuity equal to twelve and one half times the
amount of the reduction so made in the pension.

(2) The option referred to in subsection (1)
of this section shall be exercisable, and if it has
been exercised may be revoked, not later than the
day immediately preceding the date of retirement
of such teacher:

Provided that the Governor may, if it appears
to him in all the circumstances equitable so to do,
allow such teacher to exercise the option or revoke
an option previously exercised at any time between
the date of retirement and the date of award of
pension under this Ordinance.

m) Subject to the provisions of subsection
(2) of this section if a teacher has exercised the
option his decision shall be irrevocable after the
date of his retirement so far as concerns any
pension to be granted to him under this Ordinance.

(4) If a teacher who has not exercised the
option. dies xfter the date of retirement but
before a pension has been awarded under this
Ordinance, it shall be lawful for the Governor to
grant u gratuity and a reduced pension as provided
in subsection (1) of this section, as if the teacher
had exercised the option before his death.

(5) The date of the exercise of the option by
a teacher shall be deemed to be the date of the
receipt of his written notification addressed to the
Governor.

VinGIN
ISLANDS.

Gratuity and
reduced pen-
sion,



VIRGIN
ISLANDS.

Gratuity
where teacher
dies in the
teaching
service or
after retire-
ment,

30 Mducation. No, 11 of 1985.

76. (1) (@) Where a teacher holding a
pensionable office who is not on probation or
agreement, or a teacher holding a nou-pensionable
office to which he has been transforred from a
pensionable office in which he has been confirmed,
dies while in the teaching service of the Presicency,
it shall be lawful for the Governor to vrant to
his legal personal representative a gratuity of an
amount not exceeding either his annual pensionable
emoluments, or his commuted pension gratuity, if
any, whichever is the greater.

(6) For the purposes of this subsection—

(i) ‘annual pensionable — emolu-
ments’? means the emoluments
which would be taken for the
purpose of computing any
pension or gratuity eranted to
the teacher if he had retired at
the date of his death in the
circumstances described in para-
graph (c) of section 49;

Gi) “commuted pension gratuity ”
meas the gratuity, if any,
which might bave been granted
to a teacher under section 75
if his teaching service had been
wholly in the Presidency and
if he had retired ar the date of
his death in the circumstances
described in paragraph (¢) of
section 59 and had elected to
receive a gratuity and reduced
pension ;

(iii) a teacher who dies while in the
teaching service of the Presi-
dency before he has elected to
receive a gratuity and reduced
pension shall be deemed to
have retired at the date of his
death in the circumstances
described in paragraph (c) of
section 59, and, if it be to the
advantage of his legal personal



No. 11 of 1955. Liducation, 3]

represehntitive to bave eleeted
to receive oa gratuity and
reduced pension on the day
preceeding the date of his death.

(2) Where any such teachar to whom a pen-
sion, gratuity or other allowance has been granted
under this Ordinance dies after retireinent from
the teaching service of the Presidency, and the
sums peld or payi able to him at his death on account
of any pension, gratuity or ether allowance. in
respect of any teaching service are less than the
amount of the annual pensionable emoluments
enjoyed by hitn at the date of his retirement, it
shall be lawful for the Governor to grant to his

legal personal representative a gratuitv equal to:
eal fp § Vv eq

the deticieney

(8) Notwithstanding the provisions con-
tained in subsections (1) and (2) of this section
the Governor may in any case where the amount
of the gratuity payable thereunder does not
exceed the sum of four hundred and eighty
dollays, dispense with the preduetion of probate
or letters of administration and cause the gratuity
to he paid to the de ‘pendant or dependants of the
teacher and. where there is more than one such
dependant. may divide the gratuity among the

dependants in such proportion as he may think
fit.

77. (1) This section shall apply to a
teacher who while in the teaching service of the
Presidency either—

(a) is permanently injured in the actual
discharge of his duty by some injury
specifically attributable to the nature of his
duty w hich is not wholly or mainly due to,
or seriously ageravated by, his own serious
and culpable negligence or misconduct; or

(4) contracts a disease to which he is
specificully exposed by the nature of his
duty, not being a discase wholly or mainly
due to, or seriously aggravated by, his
own serious and culpable negligence or
misconduct.

VIRGIN
TSLANDS,

‘Teachers
retiring on
account of

‘iajuries

received or
disease con-
tracted in the
discharge of
their duties,



VIRGIN
ISLANDS.

32 Education. No. 11 of 1955.

(2) In this section, unless the contrary in-
tention appears, references to a teacher being
injured and to the date on which an injury is
sustained shall respectively be construed as in-
cluding references to him contracting such a disease
as is mentioned in subsection (1) of this section
and to the date on which such disease is contracted.

(3) Where a teacher to whom this section
applies is holding a pensionable office in which he
has been confirmed—

(a) he may, if his retirement is necessi-
tated or materially accelerated by his injury
and he has been in the teaching service for
less than ten years be granted, in leu of any
gratuity under section 57, a pension under
section 58, as if the words “for ten years or
more” were omitted from the said section 56;

(6) he may be granted on retirement an
additional pension at the annual rate of the
proportion ‘of his actual pensionable emolu-
ments at the date of his injury appropriate to
his case as shown in the following table:—

When his capacity to contribute to
his own support is—

slightly impaired... five-sixtieths,

impaired ... ten-sixtieths,

materially impaired... fifteen-
sixtieths,

totally destroyed... twenty-
sixtieths:

Provided that the amount of the
additional pension may be reduced to
such an extent as the Governor shall
think reasonable where the injury ts not
the cause or the sole cause of retirement.

(4) Where a teacher to whom this section
applies is not holding a pensionable office, or is
holding a pensionable office in which he has not
been confirmed, he may be granted on retirement
a pension of the same amount as the additional
pension which might be granted to him under
subsection (8) of this section if his office were a



No, 11 of 1955. Education, 53

pensionable oMee and be had been confirmed
therem.

(5) If, for the purpose of assessing the
amount of any additional pension or pension to be
granted under paragraph (6) of subsection (3) or
under subsection (4) of this section to any teacher
to whom this section applies, the degree of
permanent impairment of his eapacity to contribute
to his support is in doubt, he may be granted a
provisional award to have effect nntil such time as
the degree of permanent impairment can be
determined.

(6) If a teacher proceeding by a route
approved by the Governor to or from the Presi-
dency at the commencement or termination of his
eaching service therein, or of a period of leave
therefrom is permanently injured as the result of
damage to the vessel, aircraft or vehicle in which
he is travelling, or of any act of violence directed
against such vessel, aircraft or vehicle, and the
Governor is satisfied that such damage or act is
attributable to circumstances arising out of any
war in which Her Majesty may be engaged, such
teacher shall be deemed for the purposes of this
section to have been injured in the circumstances
described in subsection (1) of this section.

(7) A teacher who is permanently injured
while travelling by air in pursuance of official
instructions, and whose injury is uot wholly or
mainly due to, or seriously aggravated by, his own
serious and culpable negligence or misconduct,
shall be deemed for the purposes of this section to
have been injured in the circumstances described
in subsection (1) of this section:

Provided that in such acase the rates of
pension prescribed in subsection (3) of this section
shall be seven and a half sixtieths; fifteen sixtieths;
twenty two and a half sixtieths and thirty six-
tieths respectively.

(8) Neither paragraph (+) of subsection (3)
nor subsection (4) of this section shall apply in
the case of a teacher selected for appointment to
the teaching service of the Presidency on or after

VirGin
IsLANDs,



Vircin
Tstanps.

11/1937,

Pensions to
dependants
when a teach-
er dies as a
result of in-
juries received
or diseases
contracted in
the digcharve
of his duties.

34 — fdnueation, No. 11 of 1955.

the coming into fores of this Ordinance who, in
consequence’ of his injury, is entitled to compensa-
tion under the Workmen’s Compensation Act,
1937 or any Act amending or replacing that Act.

(9) Neither subsection (3) nor subsection (4)
of this section shall apply in the case of a teacher
who in consequence of his injury is entitled under
the Colonial Superannuation Scheme to benefits
corresponding to the benefits granted under those
subsections.

(10) (a) Where the Governor is satisfied that
damages have been or will be recovered by a
teacher in respect. of an injury for which an
additional pansion or pension may be granted
under paragraph (6) of subsection (8) or under
subsection (4) of this section, the Governor may
take those damages into account against such
additional pension or pension in such manner und
to such extent as he mav think fit and may with-
hold or reduce the additional pension or pension
accordingly.

(6) For the purpose of this subsection a
teacher shall be deemed to recover damages
whether they are paid in pursuance of a judgment
or order of the court or by way of settlement. or
compromise of his claim and whether or not pro-
ceediuvs are instituted to enforce that claim.

75. (1) Where a teacher dies —-

(@) in the actual discharge of his duty
by some injury specifically attributable to the
nature of his duty which is not wholly or
mainly due to, or seriously aggravated by,
his own serious and culpable negligence or
misconduet; or

(6) as a result of contracting a disease
to which he is specifically exposed by the
nature of his duty, not being a disease
wholly or mainly due to, or seriously
aggravated by, his own serious and culpable
negligence or misconduct,

while in the teaching service of the Presidency,
and such death occurs within seven years of the



No. 11 of 1958. Education. 35

date of the injury or contracting the disease,
it shall be lawful for the Governor to grant
in addition te the grant, if anv, made to his
legal personal representative under section
76—

(i) if the deceased tsacher leaves a
widew, a pension to her, while
tuumarried at a rate not exceeding
ten sixtieths of his annual pension-
able emoluments at the date of
‘the injury or ninety six dollars a
year, whichever is the greater;

(ii) if the deceased teacher leaves a
widow to whom a pension is
granted under the preceding para-
graph and a child or children, a
pension in respect of each child,
until such child attains the age of
nineteen years, of an amount not
exceeding one cighth of the pen-
sion prescribed under the preced-
ing paragraph ;

(iii) if the deceased teacher leaves a
child or children but does not
leave a widow, or no pension is
granted to the widow, a pension in
respect of each child, until such
child attains the age of nineteen
years, of double the amount pre-
scribed by the preceding para-
graph;

(iv) if the deceased teacher leaves a
child or children and a widow to
whom a pension is granted under
paragraph (i) of this subsection,
and the widow subsequently dies,
a pension in respect of each child
as from the date of the death of
the widow until such child attains
the age of utneteen years, or
double the amount prescribed in
paragraph (ii) of this’ subsection;

VirGIn
ISLANDS.



VirGIN 36 Education. No. 11 of 1955.

IsLANDs. .
(v) if the deceased teacher does not

leave a widow, or if no pension is
granted to his widow, and if his
mother was wholly or mainly
dependent on him for her support,
a pension to the mother, while
without adeynate means of support,
of an amount not exceeding the
pension which might have heen
granted to his widow;

(vi) if the deceased teacher does not
leave a widow or mothey,-or if no
pension is granted to his widow or
mother, and if his father was
wholly or mainly dependent on
him for his support, a pension to
the father while without adcquate
means of support, or an amount
not exceeding the pension which
might have been granted to his
widow ;

(vil) if the deceased teacher does not
leave a child or children who is or
are eligible for a pension under
the provisions of this section, and
if his brother or sister was wholly
or mainly dependent on him for
support, a pension to any brother
or sister while without adequate
means of support, of an amount
not exceeding the pension which
might have been granted under
paragraphs (ii) and (iii) of this
subsection:

Provided that—

(a) if in the opinion of the Governor
there are compassionate grounds for so
doing, he may grant to any child of a
deceased teacher heing a child who at the
date of the death of the teacher was wholly
or mainly dependent on him for support
and who had attained the ave of nineteen
years a pension for such "period us the
Governor may determine, of an amount not



No. LL of 2955. Education. 37

exceeding the pansion which may be
granted under paragraph (ii) of this sub-
section;

(/) where a deceased teacher leaves a
child who was ineapacited at the time of
the teacher’s death (hereinafter in this
section referred to as an “ incapacitated
child”) the Governor may, notwithstanding
any pension which may have been granted
under paragraph (ii) of this subsection,
grant an additional pension in respect of
stich incapacitated child after he has
attained the age of nineteen years and so
long as his incapacity shall continue, of an
amount not exceeding one-half of the
pension which may be granted under para-
graph (ii) aforesaid;

(«) where compensation in respect of
the death is payable under the Workmen’s
Compensation Act, 1987, or any Act amend-
ing or replacing ‘the same, the Governor
may reduce the pension which may be pay-
able under this section to such extent as he
may consider reasonable;

(@) pension shall be payable under this
subsection at any time in respect of more
than six children exclusive of incapacitated
children;

(e) in the case of a pension granted
under paragraph (v) of this subsection, if
the mother is a widow at the time of the
grant of the pension and subsequently re-
marrics such pension shall cease as from
the date of remarriage; and if it appears to
the Secretary of State at any time that the
mother is adequately provided with other
means of support, such pension shall cease
as from such date as the Secretary of State
may determine;

(7) a pension evranted to a female child
under this section shall cease upon the
marriage of such child under the age of
nineteen years,

VirGIN
IsLaNbs.



Vircin
TsLanps.

38 Education. No. 11 of 1985.

(2) In the case of a teacher not holding a
pensionable office, the expression ‘‘ pensionable
emoluments” in subsection (1) of this section
shall mean the emoluments enjoyed by him
which would have been pensionable emoluments
if the office held by him had been a pensionable
office.

(3) If a teacher proceeding by «a route
approved by the Governor to or from the Presi-
deney at the commencement or termination of his’
service in the Presidency, or of a period of leave
therefrom dies as the result of damage to the
vessel, aircraft or vehicle in which he is travelling,
or of any act of violence directed against such
vessel, aircraft or vehicle, and the Governor is
satisfied that such damage or act is attributable to
circumstances arising out of war in which Her

Majesty may be engaged, such teacher shall be

deemed, for the purposes of this section, to have
died in the circumstances described in paragraph (a)
of subsection (1) of this section.

(4) A teacher who dies as a resuft of an
injury received while travelling by air in pursu-
ance of official instructions, which injury is not
wholly or mainly due to or seriously aggravated
by, his own serious and culpable negligence or
misconduct, shall be deemed for the purposes of
this section to have died in the circumstances
described in paragraph (a) of subsection (1) of
this section:

Provided that in such a ease the rates of pen-
sion prescribed in paragraphs (i) and (ii) of sub-
section (1) of this section shall be fifteen sixtieths
and one sixth respectively.

(5) (a) Where the Governor is satisfied that
damages have been or will be recovered in respect of
the death for which an additional pension or
pension may be granted under subsection (1) of this
section, the Governor may take these damages
into account against such additional pension or
pension in such manner and to such extent as he
may think tt and imay withhold or reduce
the additional peusion or pension accordingly.



No. Li of 1955. Eaucation. 39

(6) For the purposes of this subsection a
teacher shall be deemed to recover damages
whether they are paid in pursuance of a judgment
or order of the court or by way of settlement or
compromise of his claim and whether or not pro-
ceedings are instituted to enforce that claim.

(6) For the purposes of this section—
(a) the word ‘‘child” shall include—
(i) a posthumous child;

(ii) a step-child or illegitimate
child born before the date
of the injury or contract-
ing the disease, as the case
may be, and wholly or
mainly dependent upon
the deceased teacher for
support; and

(iii) an adopted child, adopted in
a manner recognized by
law, before the date of the
injury or contracting the
disease, as the case may
be, and dependent as afore-
said; ,

(6) the expression ‘incapacitated ”
means, in relation to a child, incapable by
reason of some specific bodily or mental
disability of earning his own living, and a
child who is in any event too young to earn
his own living shall be treated as incapacita-
ted for the purposes of this section if it
appears that, by reason of any specific
bodily or mental disability, he will be in-
capable of earning his own living when he
attains the ave at which he would otherwise
be capable of doing so.

PART VIL.
SECONDARY EDUCATION.

79. Government Secondary schools may
be established and muintained in accordance with
Regulations made under section 9.

VIRGIN
IsLANDS.

Establish-
ment of
Government
Secondary
Schools,



Viren
IsLaANDS,
Secondary

School
teachers.

Assisted pri-
mary school
teachers not
public officers,

Application of
Ordinance,

1/1931.

Repeal.

Commencze-
ment,

40 Education, No. 11 of 1955.

80. Secondary school teachers shall be.
public officers in the service of the Prosidency.

PART VIII.
GENERAL,

81. Notwithstanding anything contained
in this Ordinance no teacher or pupil teacher
employed in teaching service shall be deemed to
bea public officer in the service of the Presidency.

82. The provisions of this Ordinance, other
than the provisions relating to Secondary Schools,

shall apply—

(a) to every teacher first appointed to
« Government primary school or assisted
primary school after the commencement of
of this Ordinance;

(6) to every person who before the
commencement of this Ordinance was
employed in a Government school or a
public elementary school within the mean-
ing of the Denominational School Teachers
Pension Ordinance, 1931 as amended, and
who on or after the commencement of this
Ordinance is appointed as a teacher under
this Ordinance.

83. The Ordinances set out in the
Schedule to this Ordinance are hereby repealed.

84. This Ordinance shall come into
operation on such day as the Governor may
appoint by proclamation published in the Gazette.

H. A. C. Howarp,
President.

Passed the Legislative Council this 19th day
of December, 1955.

H. O. Cregur,
Clerk of the Council.



No. 11 of 1955. Education. 41 Virew





ISLANDS.
SCHEDULE Section 78.
No. of Ordinance Short title.
1/1931 The Denominational School Teachers Pension
Ordinance, 1931

1/1934 The Denominational School Teachers Pension
(Amendment) Ordinance, 1934

1/1948 The Penominational School Teachers Pension
(Amendment) Ordinance, 1948

2/1949 The Denominational School Teachers Pension

(Amendment) Ordinance, 1949.



ANTIGUA.
Printed at the Government Printing Office, Leeward Islands.
by Eart Pigott, Acting Government Printer—By Authority.
1956,
[Price 50 cents}

47J00293—720—4.56.



Full Text
°





Notices,

It is hereby notified for general
information that His Excellency the
Governor has issued a Commission to
the Hon. P. D MACDONALD, C.M.G.,
appointing him to be Governor’s
Deputy during his absence from
Antigua whilst visiting St. Kitts-Nevis
and Anguilla from the 30th April to
the 19th May, 1956.

The Secretarrat,
Antigua.
4th April, 1950.

Ref, No. 13/00283,



BY THE GOVERNOR OF THE
LEEWARD ISLANDS.

A PROCLAMATION.

ALEC LOVELACE,
Administrator.

WHEREAS under section 3 of the
Cotton Protection Ordinance 1922
(No. 7 of 1922), as amended by the
Cotton Protection Amendment Ordi-
nance, 1926 (No. 5 of 1926), it is
provided that the Governor in
Council may from time to time by
Proclamation published in the Gazette
declare any period of each year to be
a close season for cotton and for such
other: plants as may be specified in
any such Proclamation either for the
whole Presidency or for such area or
areas thereof as may be specified in
such Proclamation:

NOW THEREFORE I, ALgc
LOVELACE, a member of the Most
Exceilent Order of the British Empire,
Administrator of the Presidency of
Antigua, with the advice of the
Executive Council of the Presidency
of Antigua, do by this my Proclama-
tion declare that the period from the
seventh day of May, 1956 to the
fifteenth day of August 1956, both
days inclusive, shall be a close season
within the meaning of the said Ordi-
nance for the whole of the Presidency

of Antigua, excepting that area of-

land situate at Friars Hill under the
control of the Central Cotton Station.

AND I do hereby order all occu-
piers of land, in pursuance of the said
Ordinance, completely to uproot and
burn all cotton and okra plants and
all or any portion of the same growing
or remaining on any such land
occupied by them before the first day
of the said close season.

358.7292
Lag7€

AND I do further declare that any
person who sows or plants or causes
to be sown or planted any cotton or
okra in any part of the said Presi-
deney during the said close season
shall be guilty of an offence under
the said Ordinance.

GIVEN at the Administrator’s Office,
Antigua, this 24th day of April,
1956, and in the fifth year of
Her Majesty’s reign.

GOD SAVE THE QUEEN!

With reference to the Gazette
Notice of the 2lst July, 1955, it is
hereby notified for general informa-
tion that the appointment of Mr. H. 0.
CREQUE ay Registrar of the Supreme
Court of the Windward Islands and
Leeward Islands in the Virgin Islands
Circuit has been cancelled with effect
from the 23rd April, 1956, and that
Mr. H. A. Basson, Legal Assistant,
Virgin Islands, has been appointed
Registrar with effect from the last-
mentioned date.

The Secretariat,
Antigua.
19th March, 1956.

Ref. No. 13/00282



It is hereby notified for general
information that the Governor’s
Deputy has issued Commissions
appointing Mr. H. A. Busson, Legal
Assistant, Virgin Islands, as Magis-
trate, and His Honour E. A. EVELYN,
1.8.0., Acting Commissioner of the
Virgin Islands, as Additional Magis-
trate, in and for Magisterial District
“J” (Virgin Islands) of the Colony
of the Leeward Islands with effect
from the 23rd April, 1956.

The Secretariat,
Antigua.
19th April, 1956.
Ref. No. 13/00247



OONFIRMATION OF ORDINANOSGS,
No. 49.

The Secretary of State for the
Colonies has informed the Governor
that the power of disallowance will
not be exercised in respect of the
undermentioned Ordinances:—

Antigua.
No. 18 of 1955, “The Harbours
and Roadsteads (Amendment) Ordi-
nance, 1955”.



frees

see veegnyg 3

73
THE LEEWAR Ss
GAZET
Published by Authority.
VOL. LXXXIV. THURSDAY, 26TH APRIL, 1956. No. 19.

Montserrat.

No. 4 of 1955, “The Electricity,
Ice and Cold Storage Ordinance,
1955.”

The Secretariat,
Antigua.
18th April, 1956.

No. 50.

The Governor has, this day, been
pleased to assent to the undermen-
tioned Ordinance:—

St. Kitts-Nevis and Anguilla.

No. 10 of 1956. ‘The Nurses
Registration Ordinance, 1956”.
April, 21

No. 51.

The following Ordinance and
Statutory Rules and Orders are circu-
lated with this G'azette and form
part thereof:—

ORDINANCE.

Virgin Islands.

No. 11 of 1955, ‘The Education
Ordinance, 1955.”
41 pp. price 50 cis.

STATUTORY RULES & ORDERS.

General Government.

No. 19 of 1956, “The Virgin
Islands Postal Service (Amendment)
Rules and Regulations, 1956.”

Ipp. price 3 cts.

Antigua.

No. 11 of 1956, “The Income Tax
(Double Taxation Relief) (Denmark)
Order, 1956.” —-17 pp. price 20 cts,

Montserrat.

No. 3 of 1956, “The Income Tax
(Double Taxation Relief) (Denmark)
Order, 1956.” 17 pp. price 20 cts.

Virgin Islands.

No. 11 of 1956, ‘‘The Animals
(Prohibition of Movement) Regula-
tions, 1956.” lpp. price 3 cts.
74 THE LEEWARD ISLANDS GAZETTE.

In the Supreme Court of the
Windward Islands and
Leeward Islands.

ANTIGUA CIRCUIT.

A.D. 1956.

Noiice is hereby given that in pur-
suance of Rules made by the Chief
Justice under Section 16 of the
Windward Islands and Leeward Is-
lands (Courts) Order-in-Council 1939,
and duly approved as therein provided
on the 16th day of’ October, A.D.
1941, the Honourable the Puigne
Judge selected for the sitting of the
Court in the Antigua Circuit has
appointed the day of the month on
which the ensuing Circuit Court shall
sit as follows, that is to say:—

The Antigua Circuit on Monday
the 28th day of May, 1956 at 10
o’clock in the forenoon.

Dated the !8th day of April, 1956.

C. O. BYRON,
Ag. Registrar.

Ref. No. R.O. 120 A.



LEEWARD ISLANDS
Presidency of Antigua.
THE FRIENDLY SOCIETIES
ACT, 1928,

(Wo. 8 of 1928).

THE EX-SERVICEMEN’S

ASSOCIATION OF ANTIGUA.

Pursuant to the provisions of Sec-
tions 71 (1) (8) and (3) of the Friendly
Socicties Act, No. 8 of 1928, I have
this day with the approval of His
Lordship Mr. Justice DATH, Puisne
Judge of the Supreme Court of the
Windward Islands and Leeward Is-
lands for the Antigua Circuit, obtain-
ed in Chambers on the 6th day of
April, 1956, cancelled the registry
of the Ex-Servicemen’s Association
of Antigua, a Society duly registered
under the provisions of the said Act
on the 27th day of July, 1948.

The reason for such cancellation is
that the said Society has wilfully and
after notice from the _ Registrar,
violated the provisions of Sections 26
and 28 of the aforesaid Act.

GIVEN under my hand at the
Suprema Court Registry St.
John’s, Antigua, this 9th day
of April, 1956.

CncriL O. BYRON,
Acting Registrar of Friendly
Societies.

Provision hag been made for a
limited number of candidates from
the Colonies to be admitted to cadet-
ship in 1957, at the Royal Air Force
College, Cranwell, and for Royal Air
Force Apprenticeships.

Candidates for admission to Cran-
well should—

(a) be within the age limits of
174 to 19 years on Ist January
1957, and should have reached
a standard of general education
equal to thut which is normally
required for admission to a
degree course ut a University, 4.7.
the University College of the
West Indies, including a know-
ledge of Mathematics to the
required standard.

(0) comply with the medical
standards laid down for admis-
sion to the Royal Air Force.

(ec) be British subjects and
unmarried and members of fam-
ilies established and resident in
the Presidency.

Candidates for Royal Air Force
Apprenticeships should—

(a4) be within the age limits of
15 and 17 on the Ist Jannary,
1957, and shall be required to
have. passed locally a written
examination based upon exam-
ination papers prepared in
England for the purpose.

(6) comply with the medical
standards laid down for enlist-
ment in the Royal Air Force.

(c) be British subjects and
members of families established
and resident in the Presidency.

Passage costs to the United King-
dom of nominated candidates will be
borne by the United Kingdom Gov-
ernment but no candidate will be
nominated unless his parent or
guardian accepts financial liability in
writing for his maintenance and
return passage to Antigua should the
candidate fail to qualify in the selec-
tion tests or be fonnd medically unfit
for Royal Air Force Service by the
final Medical Board. In the case of
apprentices, however, any such can-
didates who are not considered
suitable for apprenticeship, may, if
suitable and willing, be offered enlist-
ment as boy entrants under the
scheme as an alternative to rejection.

Allapplications should be addressed
to The Administrator marked Appli-
cation for Royal Air Force Cadetship
or Application for Royal Air Force
Apprenticeship, as the case may be,
and should reach the Administrator’s
Office not later than 31st July, 1956.

By Order,

Administrator,

[26 April, 1956.
City Rate for 1956.

Notice is hereby given that the
City Rate Assessment List for 1956
has been posted on the outer door of
the Treasury and at the Central Board
of Health Office.

The rate fixed on properties north
of the houses bordering on Alfred
Peters Street under an assessed
annual rental value of $48.00 is 5%
and of $48.00 and over 74%. The
rate on all other property under an
assessed annual rental value of
$48 is 10% and of $48 and over 15%.

Any person who objects to any
assessment in the said list must lodge
hig objection in writing with the
Secretary, Central Board of Health
within fourteen days after the date
of this notice.

A. M. TAYLor,
Secretary, Central Board
of Health.

Central Board of Health Office,
Antigua,
19th April, 1956.
Ref. No. A. 65/7-IV.



Statement showing British Caribbean Coin
circulation in the British Caribbean
Territories (Eastern Group) on 1st
March, 1956.

Average Circulation during
January 1956 $1,199,515

British Caribbean Coing in cir-
- culation—lIst March 1956

Trinidad & Tobago $455,000
Barbados 355,725
British Guiana 303,725
Grenada 64,000
St. Vincent 49,025
St. Lucia 78,250
Dominica 73,350
Antigua 53,775
St. Kitts 40,250
Montserrat 4,700

1,477.800

L. SPENCH,
Executive Commissioner,
Br. Caribbean Currency Board.

British Caribbean Currency Board,
Treasury Chambers,
Port of Spain,
Trinidad.

24/00079,



TRAFFIC NOTICE.

The Vehicles & Road Traffic
Ordinance, 1946.

By virtue of the powers conferred
on me in Section 2 of the Vehicles
and Road Traffic Ordinance 1946
(No. 5 of 1946), I hereby fix the
period hereunder for the lighting of
Vehicles.
25 April, 1936.1

Until further iuctice, the lighting
period of vehicles shall be from
6.45 p.m. to 5.45 am.

Dated
1956.

this 3lst day of March,
K. M. V. JAMES,
Lt. Col.
Tragic Commissioner.
Ref. No. 36/00007.

TO ALL COTTON PRODUCERS

In accordance with Ordinance No.
7 of 1922, Section 3, the Governor-in-
Council has proclaimed 7th May to
15th August, 1956, to be the Cotton
Close Season for this year.

This measure is necessary for your
protection so as to control the Pink

Boll Worm.

All Cotton plants, Okras, Seed
Cotton and Cotton refuse must be
destroyed by Burning.

After 7th May, any person found
having any of the above on his or her
holding Will be prosecuted. [n addi-
tion, any costs for destruction
undertaken by the Department of
Agriculture will be charged against
the person concerned.

MALCOLM Il’ARK,
Director of Agriculture.

Agricultural Departmen .
Antigua,
14th April, 1956.



Applications are invited from
suitably qualified candidates for
appointinent to the post of Senior
Accountant, Grenada, which has been
created under the Hurricane Rehabi-
litation Programme. Particulars of
the post are as follows:—

APPOINTMENT: The post is non-
pensionable, and the appointment
will be on a contractual basis for
a period of 2 or 3 years in ths
first instance.

1. Duties of office, and qualifica-
tions required for their performance.

(1) To introduce, operate and
supervise systems of ac-
counting for

A. A programme of Agri-
cultural Rehabilitation.

B. A Rehousing programme
with grant and loan
features.

(2) Control of accounting staff.

(3) Preparation of Financial
summaries as and when
required,

(4) Such other duties as the
O.A.G. may from time to
time direct.

QUALIFICATIONS: Chartered Ac-
countant or Senior Accountant
otherwise qualified.

THE LEEWARD ISLANDS GAZETTE.

2. Emoluments of Office:—
(a) Pensionable: |
(6) Non-pensionable: £1,000
to £1,500 according to qualifica-
tion and experience.

3. Allowances, quarters, and other
circumstances affecting the value of
the Office, including grant of free or
assisted passages to the Officer and
his family on first appointment and
on leave.

Free passages for self, wife and
two children will be provided on
first appointment and on satis-
factory termination of the ap-
pointment. Local transport will
be provided for approved travel
on duty or travelling allowance
in lien if car already owned.
The officer and family may be
required to reside temporarily or
for a longer period in a hotel in
which case Government will
contribute to his hotel expenses
according to a formula of general
application in such matters. In
the event of Government quarters
becoming available, the officer
will be required to pay rental not
exceeding 10% of his salary.
The Officer will be eligible for
leave on full salary at the rate of
1 week for each completed period
of 3 months service. Such leave
to be taken on the satisfactory
completion of the period of
engagement.

4. Nature, number, and amount
of securities required, and mode of
giving them.

Nin

5. Acts, laws or ordinances making
provision respecting any of the above
matters, with reference to the sections
in which such provision is made,

NIL

6. Whether house accommodation
is available or readily procurable
whether furniture, &c., should be
brought from England, and any other
particulars of a like nature likely to
be - useful for the information of
candidates.

Suitable house not at present
available. Furniture can be hired
from the Public Works Depart-
ment at 10% of cost if and when
house becomes available.

7. Whether free medical attend-
ance and medicines are provided.

No

8. Whether and, if so, what rates
and taxes are payable. Income Tax
at local rates.

Applications giving full particulars
of candidate, his qualifications and
experience, accompanied by two
testimonials, which will not be
returned, should be addressed to the
Chief Secretary, Windward Islands,
Grenada, and should reach him not
later than the 30th April, 1956.

at
oO

BRITISH GUIANA

LEGAL OFFICER
LOCAL GOVERNMENT.



Applications are invited from
suitably qualified persons for appoint-
ment as Legal Officer, Local Govern-
ment. Appointment will be on con-
tract, secondment, or temporary
transfer in the first instance with
prospects of later permanent and
pensionable employment.

2. The salary will be up to £2,000
($9,600 B.W.1.) per annum depending
on the qualifications and experience
of the person selected but not less
than £1,800 ($8,640) per annum.
Furnished quarters will be provi-
ded at arental of 124% of salary to
a maximum of £12. 10 ($60) a month.
If appointment is on contract, a gratu-
ity of 124% of salary will be paid in
respect of each completed period of
3 months satisfactory resident service,
either at six-monthly intervals during
the period of the contract, or in
a single lump sum on conclusion of
the leave earned under the contract.
Leave earned would count for gratu-

‘ity only if this is paid on conclusion

of the engagement in a single lump
sum. :

3. The duties are to prepare draft
legislation for a reorganised system of
local government based on Dr. A. H.
MARSHALL’S Report on local Govern-
ment in British Guiana and _ its
application to selected areas. The
officer selected will work in close ,
conjunction with the members of the
Local Government team and with the
Legal Department; such other duties
as may be assigned to him by either
the Senior Administrative Officer or
the Member for Local Government.

4. Candidates must be Barristers-
at-Law or Solicitors with some years?
direct experience of Local Govern-
ment. They should be competent
draftsmen with experience in draft-
ing legislation, and in the organisation
and control of records and facilities
normal in a Municipal or other Local
Government legislative drafting office
in the United Kingdom and prefer-
ably with some colonial experience.

5. Free passages to British Guiana
and return to the place of recruitment
on termination of the contract will
he provided for the officer, his wife
and children, not exceeding five per-
sons in all; children to be under 18

years of age and dependent on the
officer. Vacation leave is earned at
the rate of 5 days for each completed
month of resident service up toa
maximum of six months subject to
the completion of a minimum tour
of service of two years. After com-
pletion of a tour, assisted return
passages will be provided for the
officer and his wife in accordance
with the Public Officers Leave (Pas-
sages) Regulations, 1952.
76 THE LEEWARD ISLANDS GAZETTE.

6. Applications should be address-
ed to the Chief Establishment Officer,
Establishment Department, Public
Buildings, Georgetown, to reach him
“ not later than the 30th of April, 1956.
Applications received after this date
will not be considered.

Establishment Department,
Central Secretariat.
March, 1956.

Ref. No. 13/00332.



BRITISH GUIANA

Vacancies for 8 Local Govern-

ment Commissioners.

Applications are invited from
suitably qualified persons tor appoint-
ment to 3 vacancies for temporary
Local Government Commissioners.

2. The posts are temporary and
non-pensionable with salary up to
£2,000 ($9,600) per annnm depending
on qualifications and experience, but
not less than £1,800 ($8,640), and
appointment thereto will be for a
period of three years on contruct.

Furnished quarters will be provided.

on payment of rental of 124% of
salary to a maximum of £12. 10
($60) a month.

3. The duties will be to prepare
detailed schemes for the application
of a re-organised systern of local

government to selected areas (urban
and rural) based on Dr. A. H.
MARSHALL’S Report on _ Local
Government in British Guiana and
to supervise their implementation;
and such ancillary duties eg. the
training of local officers, as may be
assigned to him by either the Senior
Administrative Officer or the Member
for Local Government.

4 Candidates should have exten-
sive experience of Local Government
in the United Kingdom and prefer-
ably some colonial experience. The
Commissioner for the urban area
must have held, in addition, a senior
administrative position in a compara-
ble modern municipality. The two
Commissioners for the rural areas
must possess experience of compara-
tively advanced rural local authorities.
To each of them will be attached for
training at least one experience4 local
officer with knowledge of the parti-
cular areas, so that he can eventually
take over as the Commissioner moves
on to the organisation of new areas.

5. Free passages to British Guiana
and return to the place of recruitment
will be provided for the officer, his
wife and children, not exceeding five
persons in all, children to be under
18 years of age and dependent on the
officer. Vacation leave is earned at
the rate of 5 days for each completed
month of resident service up to a
maximum of six months subject to
the completion of a minimum tour of

ANTIGUA.

[26 April, 1956

service of two years. After comple-
tion of a tour, assisted return passages:
will be provided for the officer and
his wife in accordance with the
Public Officers Leave (Passages)
Regulations, 1952.

6. Applications should be
addressed to the Chief Establishment
Officer, Establishment Department,
Public Buildings, Georgetown to
reach him not later than the 30th of
April, 1956. Applications received
after this date will not be considered.

7. Interested persons may obtain
copies of the ‘Report on Local Govern-
ment in British Guiana’ by Dr. A. H.
MARSHALL from either the Govern-
ment of British Guiana or the
Crown Agents.

Establishment Department
Central Secretariat.
March, 1956.

Ref. No. 13/00332.

RAINFALL FIGURES.
Central Experiment Station,









Antigua.
Month. 1952, 1953. 1954, 1055. 1966,
Jan, 241 1.93 3.04 216 515
Feb. 1.60 1,02 245 .68 1.98
Mar. 1.62 6,60 1.08 .83 1.40
Apr. 21 199 «690 28.75 3.,19
7.62 9.45 685 642 10,97









Printed at the Government Printing Office, Leeward Islands, by Eant Praort,

Acting Government Printer.—By Authority,
1956,

[Price $1.02}
LEEWARD ISLANDS.

VIRGIN ISLANDS.



STATUTORY RULES AND ORDERS.
1956, No. i1.

&
Tae Anima:s (Prouipition oF Movement) ReGuLations,
1956, paTED ApRIL 9, 1956, MADE BY THE GOVERNOR IN
COUNCIL UNDER SECTION 12 (2) (7) OF THe ANIMALS
(Diskases, [IMPORTATION AND EXPoRTATION) ORDINANCE,
1955.





1. Short Title. These Regulations may be cited as
the Animals (Prohibition of Movement) Regulations, 1956.

2. Prohibition of Movement of Animals.
No person shall move or cause to be moved any animal from
one island to another island of the Presidency without
having first obtained the permission in writing of an
Inspector.

Made by the Governor in Council this 9th day of
April, 1956.

M. Titrry,
Clerk of the Council.

/

Pid S. PR g ‘J

LMG ANTIGUA,
“or Printed at the Govurnment Printing Office, Leeward Islands,
by EArt Pigott, Acting Government Printer.—By Authority.
1956,
79/00047—530—4.56 (Price 3 cent<.]
LEEWARD ISLANDS.

GENERAL GOVERNMENT.
STATUTORY RULES AND ORDERS.
1956, No. 19.

POST OFFICE.

Virgin Islands Postal Service.





Tue Viren [suanps Posran Service (AmenpMENT) Rures
AND ReGuLatrions, 1956 pareD Aprin 21, 1976, MADE
BY THE GoveRNOK IN COUNCIL UNDER THE Posy OFFICE
Act (Cav. 123).

1. Short Title. (1) These Rules and Regulations
may be cited as the Virgin Islands Postal Service (Amend-
ment) Rules and Regulations, 1956, and shall be read as
one with the Virgin Islands Postal Service Rules and
Regulations, 1955 (S. Ro & O. 1955 No. 6) hereinafter
referred to as the Principal Rules and Kegulations.

(2) These Rules and Regulations shall apply only to
the Presidency of the Virgin Islands.

2. Amendment of Reguiation 19 of the
Principal Rules and Regulations. Paragraph (2)
of regulation 19 of the Principal Rules and Kegulations is
hereby amended as follows:—

(a) by the insertion immediately beneath the
words and figures “For a larve box $6.00” of the
words and figures “ For a box of medium size $3.60” ;

and

(b) by the insertion immediately beneath the sign
and figures “$10 00” of the figures “ $6.00”.

Made by the Governor in Council this 21st day of
April, 1956.
Heren H. Betcor,
Acting Clerk of the Couneil.

ANTIGUA.
Printed at the Government Printing Office, Leeward Islanda,
by Eart Pigott, Acting Government Printer.—By Authority.
1956.
62/00056—480 —4.56 (Price 3 cents.|
LEEWARD ISLANDS.

ANTIGUA.

SPATUTORY RULES AND ORDERS.
1956, No. 11,



Tue Incomn Tax (Dovstr Taxation Retier) (Drxuark)
Orper, 1956, paren Apri 24, 1956, MADE BY
THE GOVERNOR IN COUNCIL UNDER SECTION 52A OF THE
Ixcomm Tax Orvinancr, 1945 (No. 7 oF 1945), as
AMENDED. ,





WHEREAS it is provided by section 52A of the Income
Tax Ordinance, 1945 (No. 7/1945) as amended, that if the
Governor in Council by Order declares that arrangements
specified in the Order have been mace with the Government of
any territory outside the Presidency with a view to affording
relief from Double ‘T'axation in relation to Income Tax and any
tax of a similar character imposed by the laws of that territory
and that it is expedient that those arrangements should have
effect, the arrangements shall have effect in relation to Income
Tax notwithstanding anything to the contrary contained in any
enactment:

AND WHEREAS by a Convention dated the 27th day
of March, 1950, between the Government of the United
Kingdom and the Government of Denmark arrangements were
made among other things for the avoidance of Double
Taxation:

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

AND WHEREAS by an Exchange of Notes dated
respectively the 18th November, and the 22nd December, 1954
the said Convention with certain modifications was applied to
the Presidency of Antigua: :
2
NOW, THEREFORE, the Governor in Council doth

hereby order as follows:—

1. Short title. This Order may be cited as the
Income Tax (Double Taxation Relief) (Denmark) Order, 1956.

2. Declaration. It is hereby declared—

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

(6) that it is expedient that those arrangements
should have effect.

FIRST SCHEDULE.

Convention between the Government of the United King-
dom of Great Britain and Northern Ireland and the
Government of the Kingdom of Denmark for the
avoidance of Double Taxation and the Prevention of
Fiscal Evasion with respect to taxes on Income.

Artici: [

1. The taxes which are the subject of the present
Convention are: —

(a) In Denmark: The national income tax (includ-
ing the extraordinary company tax) hereinafter referred
to as ‘* Danish tax’’).

(6) In the United Kingdom of Great Britain and
Northern Ireland: The income tax (including sur-tax)
and the profits tax (hereinafter referred to as “ United
Kingdom tax”’).

2. The present Convention shall also apply to any other
taxes of a substantially similar character imposed in Denmark
or the United Kingdom subsequently to the date of signature
of the present Convention.

Articir II

1. In the present Convention, unless the context other-
wise requires:

(a) The term “United Kingdom” means Great
Britain and Northern Ireland, excluding the Channel
Islands and the Isle of*Man;
3

(b) The term “ Denmark” means the Kingdom of
Denmirk, excluding the Faroe Islands and Greenland ;

(ce) The terms “one of the territories’? and ‘the
other territory” mean the United Kingdom or Denmark,
as the context requires;

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

\ .
(¢) The term “person” includes any hody of
persons, corporate or not corporate;

’) The term “company” means any body corpo-
} 5
rate;

(q) The terms “resident of the United Kingdom”
and “resident of Denmark’? mean respectively any person
who is resident in the United Kingdom for the purposes
of United Kingdom tax and not resident in Denmark for
the purposes of Danish tax, and any person who is resident
in Denmark for the purposes of Danish tax and not
resident in the United Kingdom for the purposes of
United Kingdom tax; a company shall he regarded as
resident in the United Kingdom if its business is managed
and controlled in the United Kingdom and as resident in
Denmark if its business is managed and controlled in
Denmark;

(h) The terms “resident of one of the territories”
and “resident of the other territory” mean a person who
is a resident of the United Kingdom or a person who is a
resident of Denmark, as the context requires;

(i) The terms “ United Kingdom enterprise”? and
‘Danish enterprise’ mean respectively an industrial or
commercial enterprise or undertaking carried on by a
resident of the United Kingdom and an industrial or
commercial enterprise or undertaking carried on by a
resident of Denmark, and the terms “enterprise of one of
the territories’ and “enterprise of the other territory ”
mean a United Kingdom enterprise or a Danish enterprise,
as the context requires;

(j) The term “industrial or commercial profits”
includes rents or royalties in respect of cinematograph
filme;
4

(k) The term “ permanent establishment”, when used
with respect to an enterprise of one of the territories, means
a branch, management, factory, or other fixed place of
business, but does not include an agency unless the agent
has, and habitually exercises, a general authority to
negotiate and conclude contracts on behalf of such enter-
prise or has a stock of merchandise from which he regularly
fills orders on its behalf. In this connexion—

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

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

(ili) The fact that a company which is « resident
of one of the territories has a subsidiary
company which is a resident of the other
territory or which carries on «a trade or
business in that other territory (whether
through a permanent establishment or
otherwise) shall not of itself constitute that
subsidiary company a permanent establish-
ment of its parent company.

2. Where under this Convention any income is exempt
from tax in one of the territories if (with or without other
conditions) it is subject to tax in the other territory, and that
income is subject to tax in that other territory by reference only
to the amount thereof which is remitted to or received in that
other territory, the exemption to be allowed under this Coven-
vention in the first-mentioned territory shall apply only to the
amount so remitted or received.

3. In the application of the provisions of the present
Convention by one of the High Contracting Parties any term
not otherwise defined shall, unless the context otherwise
&

equires, have the meaning which it has under the laws in force
in the territory of that Party relating to the taxes which are
the subject of the present Convention.

ArvicLe III

1. The industrial or commercial profits of a United
Kingdom enterprise shall not be subject to Danish tax unless
the enterprise carries on a trade or business in Denmark through
a permanent establishment situated therein. If it carries on a
trade or business is aforesaid,-tax may be imposed on those
profits by Denmark, but only on so much of them as is attri-
butable to that permanent establishment.

2. The industrial or commercial profits of a Danish enter-

prise shall not be subject to United Kingdom tax unless the
enterprise curries on a trade or business in the United Kingdom
through a permanent establishment situated therein. If it
carries on a trade or business as aforesaid, tax may be imposed
on thoxe profits by the United Kingdom, but only on so much
of them as is attributable to that permanent establishment.
3. Where sn enterprise of one of the territories carries
on a trade or businexs in the other territory through a per-
manent estavlishinent situated therein, there shall be attributed
to that permanent establishment the industrial or commercial
profits which it might be expected to derive in that other
territory if it were an independent enterprise engaged in the
same or similar activities under the same or similar conditions
and dealing at arm’s length with the enterprise of which it is a
permanent. establishment.

4, Where an enterprise of one of the territorics derives
profits, under contracts concluded in that territory, from sales
of goods or merchandise stocked in a warehouse in the other
territory for convenience of. delivery and not for purposes of
display, those profits shall not be attributed to a permanent
establishment of the enterprise in that other territory, notwith-
standing that the offers of purchase have been obtained by an
agent in that other territory and transmitted by him to the
enterprise for acceptance.

5. No portion of any profits arising to an enterprise
of one of the territories shall be attributed to a permanent
establishment. situated in the other territory by reason of the
mere purchase of goods or merchandise within that other
territory by the enterprise.
6

Artice IV
Where—

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

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

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

AKTICLE V

1. The industrial and commercial profits of a company
which is a resident of Denmark shall, so long as undistributed
profits of United Kingdom enterprises are effectively charged
to United Kingdom Profits Tax at lower rate than distributed
profits of such enterprises, be charged to United Kingdom
Profits Tax only at that lower rate.

2. Where a company which is a resident of Denmark
controls, directly or indirectly, not less than 50 per cent. of the
entire voting power of a company which is a resident of the
United Kingdom, distributions by the latter company to the
former company shall be left out of account in computing
United Kingdom Profits Tax effectively chargeable on the
latter company at the rate appropriate to distributed profits.

3. If the industrial and commercial profits of a company
which is a resident of the United Kingdom become chargeable
to a form of Danish tax under which, in the case of companies
which are residents of Denmark, the undistributed or undisiri-
butuble income is charged to tax at a lower rate than the
distributed or distributable income of such companies, these
industrial and commercial profits shall be charged to Danish
tax only at the lower rate.

4. Where « company which is a resident of the ae
Kingdom beneficially owns not less than 50 per cent. of th
entire ordinary share capital of a company which is a res a
7

of Dunmark, distributed or distributable income payable by the
latter company to the former company shall be left out,of
account in computing the liability of the latter company, to
Danish tax at any higher rate: appropriate to distributed or
distributable income, and this shall apply, in particular, jin
computing the liability of the latter company to that part of the
Danish extraordinary tax on companies known as Udbytterate.

Articte VI

1. Notwithstanding the provisions of Articles TH, IV
and V, profits which a resident of one of the territories derives
from operating ships or aircraft shall be exempt from tax in
the other territory.

9. The Agreement dated 18th December, 1924 (b),
between the United Kingdom and Denmark for the reciprocal
exemption from Ineome Tax in certain cases of profits accruing
from the business of shipping shall not have effect for any year
or period for which the present Convention has effect.

Artictu VIT

1.—(a) Dividends paid by a company which is a resident
f the United Kingdom to a resident of Denmark,
whe is subject to tax in Denmark in respect thereof
and does not carry op a trade or business in the
United Kingdom through a permanent establishment
situated therein, shall be exempt from United King-
dom sur-tux.

(b) Dividends paid by a company which is a resident of
Denmark to a resident of the United Kingdom, who
is subject. to tax in the United Kingdom in respect
thereof and does not carry on a trade or “business in
Denmark through a permanent establishment situated
therein, shill not be chargeable to tax in addition to
the tax on the profits out of which the dividends are
paid at a rate exceeding 5 per cent.: Provided that
where the resident of the United Kingdom is a

~ company which beneficially owns not less than 50 per
cent. of the entire ordinary share capital of the
company paying the dividends, the dividends shall be
exempt from any such tax on dividends.

~ (B) SB. & O, 1925 (No. 102) p, 595.
8

2. Where a company which is a resident of one of the
territories derives profits or income from sources within the
other territory, there shall not be imposed in that other territory
any form of taxation on dividends paid by the company to
persons not resident in that other territory, or any tax in the
nature of uudistributed profits tax on undistributed profits of
the company, whether or not those dividends or undistributed
profits represent, in whole or in part, profits or income so
derived.

Articte \ III

1. Any interest or royalty derived from sources within
one of the territories by a resident of the other territory, who
is subject to tax in that other territory in respect thereof aud
does not carry on a trade or business in the first-mentioned
territory through a permanent establishment situated therein,
shall be exempt from tax in that first-mentioned territory; but
no exemption shall be allowed in respect of interest paid by a
company which is a resident of one of the territories to u
company which is « resident of the other territory where the
latter company controls, either directly or indirectly, more than
00 per cent. of the entire voting power of the former company.

2. In this Article—

(a) The term “interest” includes interest on bonds,
securities, notes, debentures or on any other form of
indebtedness;

(b) The term “ royalty ” means any royalty or other
amount paid as consideration for the use of, or for the
privilege of using, any copyright, patent, design, secret
process or formula, trade mark or other like property, but
does not include any royalty or other amount paid in
respect of the operation of a mine or quarry or of any
other extraction of natural resources.

3. Where any interest or royalty exceeds a fair and
reasonable considerition in respect of the indebtedness or rights
for which it is paid, the exemption provided by the present
Article shall apply only to so much of the interest or royalty
as represents such fair and reasonable consideration.

4. Any capital sum derived from one of the territories
from the sale of patent rights by a resident of the other territory,
who does not carry ona trade or business in the lirst-mentioned
territory through a permanent establishment situated therein,
shall be exempt from tax in that first-mentioned territory.
9.
Articte [X

Income of whatever nature derived from real property
within one of the territories (except interest ton mortgages
secured on real property) shall be chargeable to tax in accordance
with the laws of that territory. Where the said income is also
chargeable to tax in the other territory, credit for the tax pay-
able in the jirst-mentioned territory shall be given against the
tax pryable on that income in the other territory in accordance

with Article X VII.
ARTICLE X

A resident of one of the territories who does not carry ona
trade or business in the other territory through a permanent
establishment situated therein shall be exempt in that other
territory from any tax on gains from the sale, transfer, or
exchange of capital assets.

ARTICLE XJ]

1. Remuneration, including pensions, paid by, or out of
funds created by, one of the High Contracting Parties to any
individual in respect of services rendered to that Party in the
discharge of governmental functions shall be exempt from tex
in the territory of the other High Contracting Party, unless the
individual is a national of that other Party without being also
a national of the first-mentioned Party.

2. The provisions of this Article shall not apply to pay-
ments in respect of services rendered in connexion with any
trade or business carried on by either of the High Contracting
Parties for purposes of profit. °

ArTICLE XIT

1. An individual who is a resident of the United Kingdom
shall be exempt from Danish. tax on profits or remuneration in
respect of personal (including professional) services performed
within Demnark in any year of assessment if—

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

(6) the services are performed for or on behalf of a
resident of the United Ningdom, and

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


10

2. An individual who is a resident of Denmark shall be
exempt from United Kingdom tax on profits or remuneration
in respect of personal (including professional) services performed
within the United Kingdom in any year of assessment, if—

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

(6) the services ure performed for or on behalf of a
resident of Denmark, and

(¢) the profits or remuneration are subject to Danish
tax.

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

ArtricLte XIII

x

1. Any pension (other than a pension of the kind referred
to in paragraph i of Article XI) and any annuity, derived from
sources within Denmark by an individual who is a resident of
the United Kingdom and subject to United Kingdom tax in
respect thereof, shall be exempt from Danish tax.

2. Any pension (other than a pension of the kind referred
to in paragraph J of Article XI) and any annuity, derived from
sources within the United Kingdom by an individual who is
a resident of Denmark and subject to Danish tax in respect
thereof, shall be exempt from United Kingdom tax.

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

ArticLE XIV

A professor or teacher from one of the territories, who
receives remuneration for teaching, during a period of temporary
residence not exceeding two years, at a university, college,
school or other educational institution in the other territory,
shall be exempt from tax in that other territory in respect of
that remuneration.
11

ARTICnUE XV

A student or business apprentice from one of the
territories, wlio is receiving full-time education or training in the
other territory, shall be exempt from tax in that other territory
on payments renee to him by persons in the first-mentioned
territory for the purposes of his maintenance, education or
training.

ARTICLE XVI

1. Individuals who are residents of Denmark shall be
entitled to the same personal allowances, reliefs and reductions
for the purposes of United Kingdom income tax as British
subjects not resident in the United Kingdom.

2. Individuals who are residents of the United Kingdom
shall be entitled to the same personal allowances and reliefs for
the purposes of Danish tax as Danish nationals not resident in
Denmark.

ArRtIcLE XVII

1. The laws of the High Contracting Parties shall
continue to govern the taxation of income arising in either of
the territories, except where express provision to the contrary
is made in this Convention. Where income ix subject to tax
in both territories, relief from double taxation shall be given in
accordance with the following paragraphs:—-

2. Subject to the provisions of the law of the United
Kingdom regarding the allowance as a credit against United
Kingdom tax of tax payable in a territory outside the United
Kingd om, Danish tax payxble, whether directly or bv deduction,
in respect of income from comnces within Denmark shall be
allowed us a credit sgainst the United Kingdom tax payuble in
respect of yee income. Where such income is an ordinary
dividend paid hy a company resident in Denmark, the ares
shall take into account (1m addition to any Danish tax ne oa ed
to the dividend) the Danish tax payable by the company
respect of its profits; and, where it is a dividend paid on
participating preference alii ‘s and representing both a dividend
at the fixed rate to which the es are entitled and an
additional participation in profits, the Danish tax so payable by
the company shall ecwise he oe ito account in so far as the
dividend exceeds that fixed rate.

3. United Kingdom tax pavable, whether directly or by
dedustion, in respect of income from sources within the United
Kingdom shall be allowed as a deduction from the Danish tax
12

yayable in respect of that income. Provided that the atmount
of the deduction shall not exceed the proportion of the Danish
tax which such income chargeable to Danish tax bears to the
total income chargeable to Danish tax. For the purposes of this
paragraph only, the expression ‘‘ Danish tax ” shall include the
Danish inter-municipal income tax.

4. In the case of a person who is resident in the United
Kingdom for the purposes of United Kingdom tax and is also
resident in Denmark for the purposes of Danish tax, the
provisions of paragraph 2 of this Article shall apply in relation
to income which that person derives from sources within
Denmark, and the provisions of paragraph 3 of this Article
shall apply in relation tojincome which he derives from sources
within the United Kingdom. If such person derives income
from sources outside both the United Kingdom and Denmark,
tax may be imposed on that income’ in both the territories
(subject to the laws in foree in the territeries and to any
Convention which may exist between either of the High
Contracting Parties and the territory from which the income
is derived). A credit shall be allowed in accordance with
paragraph 2 of this Article agaiust any Umited Ningdom tax
payable in respect of that income, equal to that proportion of
the United Kingdom tax or the Danish tax on that income,
whichever is the less, which such person’s income from sources
within the United Kingdom bears to the sum of bis income
from sources within the United Kingdom and his income from
sources within Denmark; aud a deduetion shall be allowed in
accordance with paragraph 3 of this Article against any Danish
tax payable in respect of that income equal to that proportion
of the United Kingdom tax or the Danish tax on that income,
whichever is the less, which such person’s income from sources
within Denmark bears to the suin of his income from sources
within the United Kingdom and his income from sources |
within Denmark.

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

ArricteE XVIII

1. The taxation authorities of the High Contracting
Parties shall exchange such information (being information
13

which is at their disposal under their respective taxation laws
in the normal course of administration) as is necessary for carry-
ing out the provisions of the present Convention or for the
prevention of fraud or for the administration of statutory pro-
visions against legal avoidance in relation to the taxes which
are the subject of the present Convention. Any information so
exchanged shall be treated as secret and shall not be disclosed
to any persons other than those concerned with the assessment
and collection of the taxes which are the subject of the present
Convention. No information as aforesaid shall be exchanged
which would disclose any trade, business, industrial or pro-
fessional secret or trade process.

2. As used in this Article, the term “ taxation authorities ”

means, in the case of the United Kingdom, the Commissioners
of Inland Revenue or their authorised representatives; in the
ease of Denmark, the Director-General of Taxation or his
authorised representative; and, in the case of any territory
to which the present Convention is extended under Article XX,
the competent authority for the administration in such territory
of the taxes to which the present Convention applies.

Articte XIX

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

2. The enterprises of one of the territories, whethet
carried on by a company, a body of persons or by individuals
alone or in partnership, shall not be subjected in the other
territory, in respect of profits or capital attributable to their
permanent. establishments in that other ter ritory, to any taxation
which is other, higher or more burdensome than the taxation
to which the enterprises of that other territory similarly carried
on areor may be subjected in respect of the like profits or
capital.

3. The income, profits and capital of an enterprise of one
of the territories, the capital of which is wholly or partly owned
or controlled, directly or indirectly, by a resident or residents of
the other te-ritory shall not be subjected i in the first-mentioned
territory to any taxation which is other, higher or more burden-
some than the taxation to which other enterprises of that first-
mentioned territory are or may be subjected in respect of the like
inconie, profits and capital.
14,

4. Nothing in paragraph Lor paragraph 2 of this Article
shall be constraed as obliging one of the High Contracting
Parties to yrant to nationals of the other High Contracting
Party who are not resident in the territory of the fortner Party
the same personal allowances, reliefs and reductions for tax
purposes as are granted to His own nationals.

5. In this Article the term “ nationals” means—

(@) in relation to Denmark, all Danish citizens and
all legal persons, partnerships, associations and other
entities deriving their status as such from the law in force
in Denmark or in any Danish territory to which the present
Convention applies by reason of extension made under

Article XX;

(4) in relation to the United Kingdom, all British |
subjects and British-protected persons residing in the
United Kingdom or any British territory to which the
present Convention applies by reason of extension made
under Article XX, and all legal persons, partnerships,
associations and other entities deriving their status as such
from the law in force in any British territory to which
the present Convention applies.

6. In this Article the term “ taxation’? means taxes of
every kind and description levied on behalf of any authority
whatsoever. : %

ARTICLE XX

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

2. The termination in respect. of Denmark or the United
Kingdom of the present Convention under Article X XII shall,
unless otherwise expressly agreed by both High Contracting
Parties, terminate the application of the present Convention to
any territory to which the Convention has been extended under
this Article.
15

3. The territories to which this Article applies are:

(a) in relation to the United Kingdom: any territory
other than the United Kingdom for whose international
relations the United Kingdom is responsible;

(6) in relation to Denmark: any territory other than
Denmark for whose international relations Denmark is
responsible.

ARTICLE XXI

1. The present Convention shall be ratified and the
instruments of ratification shall be exchanged at London as
soon as possible.

2. Upon exchange of ratifications the present Convention
shall have effeet—

(a) In the United Kingdom:

us respects income tax for any year of assessment
beginning on or after the 6th April, 1949;

as respects sur-tax for any vear of assessment beginning
on or after the 6th April, 1948: and

as respects profits tax in respect of the following profits:—

\(i) profits arising in any chargeable accounting
period beginning on or after the Ist April,
1949;

(ii) profits attributable to 30 much of any
chargeable accounting period falling partly
before and partly after that date as falls
after that date;

(iii) profits not so arising or attributable by
reference to which income tax is, or but for
the present Convention would be, chargeable
for any year of assessment beginning on or
after the 6th April, 1949.

(0) In Denmark:

as respects Danish tax for any taxation ye:r beginning on
or after the Lst April, 1949,
16
Articné XXIT

The present Convention shall continue in effect indefinitely
but either of the High Contracting Parties may, on or before
the 30th June in any calendar year not earlier than the year
1953, give to the other High Contracting Party, through
diplomatic channels, written notice of termination and, in such
event, the present Convention shall cease to be effective—

(a) In the United Kingdom:
as respects income tax for any year of assessment
beginning on or after the 6th April in the calendar year
next following that in which the notice is given;

as respects sur-tax for any year of assessment beginning
on or after the 6th April in the calendar year in which the
notice is given; and

as respects profits tax in respect of the following profits: —

(i) profits arising in any chargeable accounting
period becinning on or after the Let April
in the calendar year next following that in
which the notice is given;

(ii) profits attributable to zo much of any
chargeable accounting period falling partly
before and partly after that date as falls
after that date;

(iii) profits not so arising or «attributable by
reference to which income tax is chargeable
for any year of assessment beginning « on or
after the 6th April in the next following
calendar year.

(6) In Denmark:

as respects Danish tax for any taxation year beginning on
or after the Ist April in the calendar year next following
that in which the notice is given.

SECOND SCHEDULE.

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

(i) as if the contracting parties were the Presidency
of Antigua and the Government of Denmark;
17

(ii) as if the tax concerned in the case of the Prasi-
dency were the tax on income imposed by the
Income Tax Ordinance, 1945, as amended;

(iii) as if the taxes concerned in the case of Denmark
included the Defence Tux;

(iv) as if references to the date of signature were
references to the 22nd day of December, 1954;

(v) as if references to the 6th day of April were
references to the lst day of January.

(6) The extension shall have effect in the Presidency as
respects tax for the year of assessment 1955 and for subse-
quent years of assessment, (and will have effect in Denmark—
as respects Danish tax for any taxation year beginning on or

after the first day of April 1954).

(c) The extension shall continue in effect indefinitely but
may be terminated as respects the Presidency by written
notice of termination given on or before the 30th day of June
in any calendar year not earlier than the year 1957 by either of
the High Contracting Parties to the Convention to the other
High Contracting Party through the diplomatic channel and
in such event the extension shall cease to have effect in the
Presidency as respects tax for the year of assessment begin-
ning in the calendar year next following the date of such
notice and for subsequent years of + assessment, (and will cease
to have effect in Denmark as respects Danish tax for any
taxation year beginning on or after the first day of April in
the calendar year next following that in which the notice is
given).

2. Moprrications. (a) In Article VII(1) of the Con-
vention the words “exempt from United Kingdom sur-tax ”’
shall be understood for the purposes of this extension as
though they read “ shall not be liable to tax in the territory at
a rate in excess of the rate applicable to a company ”

(6) In Articles VIII and IX all references to interest
shall be deemed to be deleted.

Made by the Governor in Council this 24th day of
April, 1956.
F. A. CiarKE,
Acting Clerk of the Council.

ANTIGUA
Printed at the Government, Printing Office, Leeward Islands,
by Haru Picort, Acting Government Printer.—By Authority.
1956,
C. 31/00060-—-480—4. 56. Price 20 cenis.


LEEWARD ISLANDS.

MONTSERRAT.

STATUTORY RULES AND ORDERS.
1956, No. 3.

Tue Income Tax (Douste Taxation Retier) (Denmark)

. Orper, 1956, paTepD Aprin 18, 1956, MADE BY
THE GOVERNOR IN COUNCIL UNDER SECTION 52A OF THE
Ixcouz Tax Orpinance, 1945 (No. 6 oF 1945) as
AMENDED BY THE Income Tax (AMENDMENT) ORDINANCE,
1947 (No. 8 of 1947).





WHEREAS it is provided by section 52A of the Income
Tax Ordinance, 1945 (No. 6/1945) as amended, that if the
Governor in Council by Order declares that arrangements
specified in the Order have been made with the Government of
any territory outside the Presidency with a view to affording
relief from Double Taxation in relation to Income Tax and any
tax of a similar character imposed by the laws of that territory
and that it is expedient that those arrangements should have
effect, the arrangements shall have effect in relation to Income
Tax notwithstanding anything in any enactment:

AND WHEREAS by a Convention dated the 27th day
of March, 1950, between the Government of the United
Kingdom and the Government of Denmark arrangements were
made among other things for the avoidance of Double
Taxation:

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

AND WHEREAS by an Exchange of Notes dated
respectively the 18th November, and the 22nd December, 1954
the said Convention with certain modifications was spplied to
the Presidency of Montserrat:
2
NOW, THEREFORE, the Governor in Council doth

hereby order as follows:—

1. Short title. This Order may be cited as the
Income Tax (Double Taxation Relief) (Denmark) Order, 1956.

2. Declaration. It is hereby declared—

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

(6) that it is expedient that those arrangements
should have effect.

FIRST SCHEDULE.

Convention between the Government of the United King-
dom of Great Britain and Northern Ireland and the
Government of the Kingdom of Denmark for the
avoidance of Double Taxation and the Prevention of
Fiscal Evasion with respect to taxes on Income.

Articir I

1. The taxes which are the subject of the present
Convention are:—

(a) In Denmark: The national income tax (includ-
ing the extraordinary company tax) hereinafter referred
to as “* Danish tax ”’).

(6) In the United Kingdom of Great Britain and
Northern Ireland: The income tax (including sur-tax)
and the profits tax (hereinafter referred to as “ United
Kingdom tax”’).

2. The present Convention shall also apply to any other
taxes of a substantially similar character imposed in Denmark
or the United Kingdom subsequently to the date of signature
of the present Convention.

Articir II

1. In the present Convention, unless the context other-
wise requires:

(a) The term ‘United Kingdom” means Great
Britain and Northern Ireland, excluding the Channel
Islands and the Isle ofjMan;
of

3

(b) The term “Denmark”? means the Kingdom of
Denmark, excluding the Faroe Islands and Greenland;

(c) The terms “one of the territories” and “the
other territory” mean the United Kingdom or Denmark,
as the context requires;

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

(ec) The term “person” includes any body of
persons, corporate or not corporate ;

(7) The term “company” means any body corpo-
rate ;

(q) The terms “resident of the United Kingdom ”’
and “resident of Denmark’? mean respectively any person
who is resident in the United Kingdom for the purposes
of United Kingdom tax and not resident in Denmark for
the purposes of Danish tax, and any person who is resident.
in Denmark for the purposes of Danish tax and not
resident in the United Kingdom for the purposes of
United Kingdom tax; a company shall be regarded as
resident in the United Kingdom if its business is inanaged
and controlled in the United Kingdom and as resident in
Denmark if its business is managed and controlled in
Denmark;

(1) The terms “resident of one of the territories ”
and “resident of the other territory” mean a person who
is a resident of the United Kingdom or a person who is a
resident of Denmark, as the context requires;

(i) The terms, “ United Kingdom enterprise” and
“Danish enterprise” mean respectively an industrial or
commercial enterprise or undertaking carried on by a
resident of the United Kingdom and an industrial or
commercial enterprise or undertaking carried on by a
resident of Denmark, and the terms ‘“ enterprise of one of
the territories” and “enterprise of the other territory ”
mean a United Kingdom enterprise or a Danish enterprise,
as the context requires; :

(i) The term ‘industrial or commercial profits”

includes rents or royalties in respect of cinematograph
films;
4

(:) The term “ permanent establishment”, when used
with respect to an enterprise of one of the territories, means
a branch, management, factory, or other fixed place of
business, but does not include an agency unless the agent
has, and habitually exercises, a general authority to
negotiate and conclude contracts on behalf of such enter-
prise or has a stock of merchandise from which he regularly
fills orders on its behalf. In this connexion—

(i) An enterprise of one of the territories shall
not be deemed to have a permanent establish-
ment in the other territory merely because
it carries on business dealings in that other
territory through a dona. jide broker or
general commission agent acting in the
ordinary course of his business as such;

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

(iii) The fact that a company which is « resident
of one of the territories has a subsidiary
company which is a resident of the other
territory or which carries on a trade or
business in that other territory (whether
through a permanent establishment or
otherwise) shall not of itself constitute that
subsidiary company a permanent establish-
ment of its parent company.

2. Where under this Convention any income is exempt
from tax in one of the territories if (with or without other
conditions) it is subject to tax in the other territory, and that
income is subject to tax in that other territory by reference only
to the amount thereof which is remitted to or received in that
other territory, the exemption to be allowed under this Coven-
vention in the first-mentioned territory shall apply only to the
amount so remitted or received.

3. In the application of the provisions of the present
Convention by one of the High Contracting Parties any term
not otherwise defined shall, unless the coutext otherwise
§

oquires, have the meaning which it has under the laws in force
in the territory of that Party relating to the taxes which are
the subject of the present Convention.

Arricue III

1. The industrial or commercial profits of a United
Kingdom enterprise shall not be subject to Danish tax unless
the enterprise carries on a trade or business in Denmark through
i permanent establishment situated therein. If it carries on a
trade or business as aforesaid, tax may be imposed on those
profits by Denmark, but only on so much of them as is attri-
butable to that permanent establishment.

2. The industrial or commercial profits of a Danish enter-
prise shall not be subject to United Kingdom tax unless the
enterprise carries on a trade or business in the United Kingdom
through a permanent establishment situated therein. If it
carries on a trade or business as aforesaid, tax may be imposed
on those profits by the United Kingdom, but only on so much
of them as is attributable to that permanent establishment.

3. Where an enterprise of one of the territories carries
on a trade or business in the other territory through a per-
manent establishment situated therein, there shall be attributed
to that permanent establishment the industrial or commercial
profits which it might be expected to derive in that other
territory if 1t were an independent enterprise engaged in the
same or similar activities under the same or similar conditions
and dealing at arm’s length with the enterprise of which it is a
permanent establishment.

4. Where an enterprise of one of the territories derives
profits, under contracts concluded in that territory, from sales
of goods or merchandise stocked in « warehouse in the other
territory for convenience of delivery and not for purposes of
display, those profits shall not be attributed to a permanent
establishment of the enterprise in that other territory, notwith-
standing that the offers of purchase have been obtained by an
agent in that other territory and transmitted by him to the
enterprise for acceptance.

5. No portion of any profits arising to an enterprise
of one of the territories shall be attributed to a permanent
establishment situated in the other territory by reason of the
mere purchase of goods or merchandise within that other
territory by the enterprise.
6

Articr IV
Where—
(a) an enterprise of one of the territories participates
directly or indirectly in the management, control or capital
of an enterprise of the other terior y, or

(b) the same persons participate directly or indirectly
in the management, control or capital of an_ enterprise
of one of the territories and an enterprise of the other
territory,

and in either case, conditions are made or imposed between the
two enterprises, in their commercial or financial relations, which
differ from those which would be made between independent
enterprises, then any profits which would but for those
conditions 7 ave acerued to one of the enterprises but by reason
of those conditions have not so accrued may be included in the
profits of that enterprise and taxed accordingly.

ARTICLE V

1. The industrial and commercial profits of a company
which is a resident. of Denmark shall, so long as undistributed
profits of United Kingdom enterprises are effectively charged
to United Kingdom Profits Tax at lower rate than distributed
profits of such enterprises, be charged to United Kingdom
Profits Tax only at that lower rate.

2. Where a company which is a resident of Denmark
controls, directly or indirectly, not less than 50 per cent. of the
entire voting power of a company which is a resident of the
United Kingdom, distributions by the latter company to the
former company shall be left out of account in computing
United Kingdom Profits Tax effectively chargeable on the
latter company at the rate appropriate to distributed profits.

3. If the industrial and commercial profits of a compuny
which is a resident of the United Kingdom become charyenble
to a form of Danish tax under which, in the case of companies
which are residents of Denmark, the undistributed or undisrri-
butuble income is charged to tax at a lower rate than the
distributed or distributable income cf such companies, these
industrial and commercial profits shall be charged to Danish
tax only at the lower rate.

4. Where a company which is a resident of the United
Kingdom benef ficially owns not. less than 50 per cent. of the
entire ordinary shi we vapital of a company which is a resident
f

of Denmark, distributed or distributable income payable by the
latter company to the former company shall be left outgof
account in computing the liability of the latter company, to
Danish tax at any higher rate appropriate to distributed or
distributable income, and this shall apply, in particular, fin
computing the liability of the latter company to that part of the
Danish extraordinary tax on companies known as Udbytterate.

Articte VI

1. Notwithstanding the provisions of Articles IIT, IV
and V, profits which a resident of one of the territories derives
from operating ships or aircraft shall be exempt from tax in
the other territory.

2. The Agreement dated 18th December, 1924 (6),
between the United Kingdom and Denmark for the reciprocal
exemption from Income ‘l'ax in certain cases of profits accruing
from the business of shipping shall not have effect for any year
or period for which the present Convention has effect.

Articte VII

1.—(a) Dividends paid by a company which is a resident
of the United Kingdom to a resident of Denmark,
who is subject to tax in Denmark in respect thereof
and does not carry on a trade or business in the
United Kingdom through a permanent establishment
situated therein, shall be exempt from United King-
dom sur-tax.

(6) Dividends paid by a company which is a resident of
Denmark to a resident of the United Kingdom, who
is subject to tax in the United Kingdom in respect
thereof and does not carry on a trade or business in
Denmark through a permanent establishment situated
therein, shall not be chargeable to tax in addition to

the tax on the profits out of which the dividends are

paid at a rate exceeding 5 per cent.: Provided that
where the resident of the United Kingdom is a
company which beneficially owns not less than 50 per
cent. of the entire ordinary share capital of the
company paying the dividends, the dividends shall be
exempt from any such tax on dividends.

(b) S.B. & O, 1925 (No. 102) p. 595.
8

2. Where a company which is a resident of one of the
territories derives profits or income from sources within the
other territory, there shall not be imposed in that other territory
any form of taxation on dividends paid by the company to
persons not resident in that other territory, or any tax in the
nature of undistributed profits tax on undistributed profits of
the company, whether or not those dividends or undistributed
profits represent, in whole or in part, profits or income so
derived.

Arricte VIII

1. Any interest or royalty derived from sources within
one of the territories by # resident of the other territory, who
is subject to tax in that other territory in respect thorest and
does not carry on a trade or business in the first-mentioned
territory through a permanent establishment situated therein,
shall be exempt from tax in that first-mentioned territory; but’
no exemption shall be allowed in respect of interest paid by a
company which is a resident of one of the territories to a
company which is « resident of the other territory where the
latter company controls, either directly or indirectly, more than
50 per cent. of the entire voting power of the former company.

2. In this Article—

(a) The term “ interest’ includes interest on bonds,
securities, notes, debentures or on any other form of
indebtedness;

(4) The term “ royalty ” means any royalty or other
amount paid as consideration for the use of, or for the
privilege of using, any copyright, patent, design, secret
process or formula, trade mark or other like property, but
does not include any royalty er other amount paid in
respect of the operation of a mine or quarry or of any
other extraction of natural resources,

3. Where any interest or royalty exceeds a fair and
reasonable consideration in respect of the indebtedness or rights
for which it is paid, the exemption provided by the present
Article shall apply only to so much of the interest or royalty
as represents such fair and reasonable consideration.

4. Any capital sum derived from one of the territories
from the sale of patent rights by a resident of the other territory,
who does not carry ona trade or business in the first-mentioned
territory through a permanent establishment situated therein,
shall be exempt from tax in that first-mentioned territory.
9
Articte [IX

Income of whatever nature derived from real property
within one of the territories (except interest on mortgages
secured on real property) shall be chargeable to tax in accordance
with the laws of that territory. Where the said income is also
chargeable to tax in the other territory, credit for the tax pay-
able in the first-mentioned territory shall be given against the
tax payable on that income in the other territory in accordance

with Article X VII.
ARTICLE X

A resident of one of the territories who does not carry ona
trade or business in the other territory through a permanent
establishment situated therein shall be exempt in that other
territory from any tax on gains from the sale, transfer, or
exchange of capital assets.

ArtTicLte XI

1, Remuneration, including pensions, paid by, or out of
funds created by, one of the High Contracting Parties to any
individual in respect of services rendered to that Party in the
discharge of governmental functions shall be exempt from tex
in the territory of the other High Contracting Party, unless the
individual is a national of that other Party without being also
& national of the first-mentioned Party.

2. The provisions of this Article shall not apply to pay-
ments in respect of services rendered in connexion with any
trade or business carried on by either of the High Contracting
Parties for purposes of profit.

Artictrt XII

1. Anindividual who is a resident of the United Kingdom
shall be exempt from Danish tax on profits or remuneration in
respect of personal (including professional) services performed
within Denmark in any year of assessment if—

/

(2) he is present within Denmark for a period or
periods not exceeding in the aggregate 153 days during
that year, and

(6) the services are performed for or on behalf of a
resident of the United Kingdom, and

(c) the profits or remuneration are subject to United
Kingdom tax.
10
2. An individual who is a resident. of Denmark shall be
exempt from United Kingdom tax on profits or remuneration

in respect of personal (including professional) services performed
within tue United Kingdom in any year of assessment, 1f—

(a) he is present within the United Kingdom for a
period or periods nut exceeding in the aggregate 183 days
during that year, and

(6) the services ure performed for or on behalf of a
resident of Denmark, and

(¢) the profits or remuneration are subject to Danish
tax.

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

Articitr XIII

1. Any pension (other than a pension of the kind referred
to in paragraph i of Article NT) and any annuity, derived from
sources within Denmark by an individual who is a resident of
the United Kingdom and “subject to United Kingdom tax in
respect thereof, shall be exempt from Danish tax,

2. Any pension (other than a pension of the kind referred
to in paragraph 1 of Article XT) and any annuity, derived from
sources within the United Kingdom by an individual who is
a resident of Denmark and subject to Danish tax in respect
thereof, shall be exempt from United Kingdom tax.

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

ARTICLE XI\

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

that remuneration.
a
7 Arricin” XV

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

ArticLtE XVI

1. Individuals who are residents of Denmark shall be
entitled to the same personal allowances, reliefs and reductions
for the purposes of United Kingdom income tax as British
subjects not resident in the United Kingdom.

2. Individuals who are residents of the United Kingdom
shall be entidled to the same personal allowances and reliefs for
the purposes of Danish tax as Danish nationals not resident in
Denmark.

ArticLe \ VII

1. The laws of the High Contracting Parties shall
continue to govern the taxation of income arising in either of
the territories, execpt where express provision to the contrary
is made in this Convention. Where income is subject to tax
in both territories, relief from double taxation shall be given in
accordance with the following paragraphs:—

2. Subject to the provisions of the law of the United
Kingdom regarding the allowance as-a credit against United
Kingdom tex of tax payable in a territory outside the United
Kingdom, Danish tax payable, whether directly or by deduction,
in respect of income from sources within Denmark shall be
allowed as a credit against the United Kingdom tax payable in
respect of that mcome. Where such income is an ordinary
dividend paid by a company resident in Denmark, the credit
shall take-into account (in addition to any Danish tax appropriate
to the dividend) the Danish tax payable by the company in
respect of its profits; and, where it is a dividend paid on
participating preference shares and representing both a dividend
at the fixed rate to which the shares are entitled and an
additional participation in profits, the Danish tax so payable by
the company shall likewise be taken into account in so far as the
dividend excceds that fixed rate.

3. United Kingdom tax payable, whether directly or by
deduction, in respect of income from sources within the United
Kingdom sball be allowed as a deduction from the Danish tax
12

payable in respect of that income. Provided that the amount
of the deduction shall not exceed the proportion of the Danish
tax which such income chargeable to Danish tax bears to the
total income chargeable to Danish tax. For the purposes of this
paragraph only, the expression “ Danish tax ”’ shall include the
Danish inter-municipal income tax.

4. In the case of a person who is resident in the United
Kingdom for the purposes of United Kingdom tax and is also
resident in Denmark for the purposes of Danish tax, the
provisions of paragraph 2 of this Article shall apply in relation
to income which that person derives from sources within
Denmark, and the provisions of paragraph 3 of this Article
shall apply in relation to:income which he derives from sources
withiu the United Kingdom. If such person derives income
from sources outside both the United Kingdom and Denmark,
tax may be imposed on that income in both the territories
(subject to the laws in foree in the territeries and to any
Convention which may exist between either of the High
Contracting Parties and the territory from which the income
is derived). A credit shall be allowed in accordance with
paragraph 2 of this Article against anv United Ningdoin tax
payable in respect of that income, eqnal to that proportion of
the United Kingdom tax or the Danish tax on that income,
whichever is the less, which such person's income from sources
within the United Kingdom bears to the sum of his income
from sources within the United Kingdom and his income from
sources within Denmark: and a deduction shall be allowed iu
accordance with paragraph 3 of this Article against any Danish
tax payable'in respect of that income equal to that proportion
of the United Kingdom tax or the Danish tax on that income,
whichever is the less, which such person’s income from sources
within Denmark bears to the sum of his income from sources
within the United Kingdom and his income from sources
within Denmark.

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

ArTICLE XVIII

1. The taxation authorities of the High Contracting
Parties shall exchange such information (being information
13

which is at their disposal under their respective taxation laws
in the normal course of administration) as is necessary for carry-
ing out the provisions of the present Conventiou or for the
prevention of fraud or for the administration of statutory pro-
visions against legal avoidance in reiaiion to the taxes which
are the subject of the present Convention. Any information so
exchanged shall be treated as secret and shall not be disclosed
to any persons other than those concerned with the assessment
and collection of the taxes which are the subject of the present
Convention. No inforntation as aforesaid shall be exchanged
which would disclose any trade, business, industrial or pro-
tessional secret or trade process.

2. As used in this Article, the term “ taxation authorities ”
means, in the case of the United Kingdom, the Commissioners
of Inland Revenue or their authorised representatives; in the
case of Denmark, the Director-(reneral of Taxation or his
authorised representative; and, in the case of any territory
to which the present Convention is extended under Article XA,
the competent authority for the administration in such territory ©
of the taxes to which the present Convention applies.

ARTIcLE XIX

1. The nationals of one of the High Contracting Parties
shall not be subjected in the territory of the other High
Contracting Party to any taxation or any requirement connected
therewith which is other, higher, or more burdensome than the
taxation and connected requirements to which the nationals of
the latter Party ure or may be subjected.

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

3. The income, profits and capital of an enterprise of one
of the territories, the capital of which is wholly or partly owned
or controlled, direetly or indirectly, by a resident or residents of
the other territory shall not be subjected in the first-mentioned
territory to any taxation which is other, higher or more burden-
some than the taxation to which other enterprises of that first-
mentioned territory are or may be subjected in respect of the like
income, profits and capital.
14

4, Nothing in paragraph 1 or paragraph 2 of this Article
shall be construed as obliging one of the High Contracting
Parties to grant to nationals of the other High Contracting
Party who are not resident in the territory of the forraer Party
the same personal allowances, reliefs and reductions for tax
purposes 1s are granted to His own nationals.

5. In this Article the term “ nationals’? means—

(a4) in relation to Denmark, all Danish citizens and
all legal persons, partnerships, associations and other
entities deriving their status as such from the law in force
in Denmark or in any Danish territory to which the present
Convention applies by reason of extension made under

Article XX;

(0) in relation to the United Kingdom, all British
subjects and British-protected persons residing in the
United Kingdom or anv British territory to which the
present Convention applies by reason of extension made
under Article XX, and all legal persons, partnerships,
associations and other entities deriving their status as such
from the law in force in any British territory to which
the present Convention applies.

6. In this Article the term ‘taxation’? means taxes of
every kind and description levied on behalf of any authovity
whatsoever.

ARTICLE XX

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

2. The termination in respect of Denmark or the United
Kingdom of the present Convention under Article X XII shall,
unless otherwise expressly agreed by both ILigh Contracting
Parties, terminate the application of the present Convention to
any territory to which the Convention has been extended under
this Article.
15

3. The territories to which this Article applies are:

(a) in relation to the United Kingdom: any territory
other than the United Kingdom for whose international
relations the United Kingdom is responsible ;

(6) in relation to Denmark: any territory other than
Denmark for whose international relations Denmark is
responsible.

ARTICLE XXI

1. The present Convention shall be ratified and the
instruments of ratification shall be exchanged at London as
soon as possible.

2. Upon exchange of ratifications the present Convention
shall have effect—

(4) In the United Kingdom:

is respects income tax for any year of assessment
beginning on or after the 6th April, 19:49;

as respects sur-tax for any year of assessment beginning
on or after the 6th April, 1948; and

as respects profits tax in respect of the following profits:—

(i) profits arising in any chargeable uccounting
period beginning on or after the 1st April,
1949;

(ii) profits attributable te so much of any
chargeable accounting period falling partly
before and partly after that date as falls
after that date;

(iii) profits not so arising or attributable by
reference to which i1.come tax is, or but for
the present Convention would be, chargeable
for any year of assessment beginning on or
after the 6th April, 1949.

(b) In Denmark:

as respects Danish tax for any taxation year beginuing on
or after the Lst April, 1949.
16

ARTICLE XXII

The present Convention shall continue in effect indefinitely
but either of the High Contracting Parties may, on or before
the 30th June in any calendar year not earlier than the year
1953, give to the other High Contracting Party, through
diplomatic channels, written notice of termination and, in such
event, the present Convention shall cease to be effective—

(a) In the United Kingdom:
as respects income tax for any year of assessment
eginning on or after the 6th April in the calendar year
next following that in which the notice is given;

as respects sur-tax for any year of assessment beginning
on or after the 6th April in the calendar year in which the
notice is given; and

as respects profits tax in respect of the following profits: —

(i) profits arising in any chargeable accounting
period beginning on or after the Ist April
in the calendar year uext following that. in
which the notice is given;

(ii) profits attributable to so much of any
chargeable accounting period falling partly
before and partly after that date as falls
after that date;

(iii) profits not so arising or attributable by
reference to which income tax is chargeable
for any year of assessment beginning on or
after the 6th April in the next following
calendar year.

(6) In Denmark:

as respects Danish tax for any taxation year beginning on
or after the Ist April in the calendar year next following
that in which the notice is given.

SECOND SCHEDULE.

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

(i) as if the contracting parties were the Presidency
of Montserrat and the Government of Denmark;
17

(ii) as if the tax concerned in the case of the Presi-
dency were the tax on income imposed by the
Income Tax Ordinance, 1945, as amended;

(iii) as if the taxes concerned in the case of Denmark
included the Defence Tux;

(iv) as if references to the date of signature were
references to the 22nd day of December, 1954;

(v) as if references to the 6th day of April were
references to the Ist day of January.

(b) The extension shall have effect in the Presidency as
respects tax for the year of assessment 1954 and for subse-
quent years of aseessment, (and will have effect in Denmark—
as respects Danish tax for any taxation year beginning on or
after the first day of April 1954).

(c) The extension shall continue in effect indefinitely but
may be terminated as respects the Presidency by written
notice of termination given on or before the 30th day of June
in any calendar year not earlier than the year 1957 by either of
the High Contracting Parties to the Convention to the other
High Contracting Party through the diplomatic channel and
in such event the extension shall cease to have effect in the
Presidency as respects tax for the year of assessment begin-
ning in the calendar year next following the date of such
notice and for subsequent years of assessment, (and will cease
to have effect in Denmark as respects Danish tax for any
taxation year beginning on or after the first day of April in
the calendar year next following that in which the notice is

given).

2. Mopreications. (a) In Article VII(1) of the Con-
vention the words “exempt from United Kingdom sur-tax iq
shall be understood for the purposes of this extension as
though they read “ shall not be liable to tax in the territory at
a rate in excess of the rate applicable to a company ”.

(6) In Articles VIII and IX all references to interest

shall be deemed to be deleted.

Made by the Governor in Council this 18th day of
April, 1956.
Js. H. Carrort,
Clerk of the Council.

ANTIGUA
Printed at the Government Printing Office, Leeward Islands,
by E. M. Bnacxman, Government Printer.—By Authority.
1958.
C. 31/00060—490—4.56. Price 20 cents.


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THE EDUCATION ORDINANCE, 1955
No. 11 of 1955.
Arrangement of Sections.
PART I.
+ PRELIMINARY.
Short title
Interpretation
PART II.
ADMINISTRATION,
Organization
Establishment of Board of Education
Resignation and cessation of membership
Filling of vacancy
Meetings of the Board
Functions of the Board
Power to make general regulations
Establishment of Primary Schools Commission
Funetions of Commission
General Orders relating to conditions of service and duties of
teachers
Register of teachers
Record of teaching service
Liability for transfer or secondment
Managers
Duties of Managers
Keeping and submission of records of primary schools
Assisted grants to primary schools and Community School
Declaration of assisted grant to primary school
Nature of assisted grants
Manner of payment of salaries of teachers and assisted grants
Payment of assisted grant to Community School
Withholding or withdrawal of grant from primary school
Provision of apparatus and equipment
Admission of pupils
Age limit
Religion, race and language
Conscience clause
Lord’s Prayer and portion of Scripture to be read
Religious instruction
Education Report
PART III.
COMMUNITY SCHOOLS.
Recognition of Community school
Power to make regulations relating to Community Schools.

PART IV.

PRIVATE SCHOOLS.
Private schools
Application for establishment of private school
Power of entry and inspection
Disqualification of teacher
Closure of private school
Yearly returns
Power to visit private school and make enquiries
Revocation of approval of private school
Power to make regulations relating to private schools
44.

46.
47.
48.

49,
50.
ol.
D2.

79.
80.

81.
82.
83.
84.

PART V.
COMPULSORY IDUCATION.

Compulsory school attendance area

Appointment of school attendance officers

Duty of parent

Failure to comply with provisions of Ordinance

Exceptions in cases of failure to comply with provisions of
Ordinance

Right of entry of school attendance officer

Obstruction ete.

Provisions as to evidence

Free certificate to be supplied to school attendance officer

PART VI.
PENSIONS AND GRATUITIES.
Definition
Pensions and gratuities charged on revenue
Grant of pensions and gratuities
Pensicn to whom and at what rates to be granted
Gratuities
Pension and gratuity not of right
Circumstances in which pension may be granted
Termination of service
Marriage gratuities
Retirement on reorganization
Compulsory retirement
Commencement of pensionable service
Teaching service under age of 20
Maximum pension
Suspension of pension on re-employment
Pensions ete. not to be assignable
Pensions etc. to cease on bankruptcy
Pensions etc. may evase on conviction
Generai rules as to qualifying service and pensionable service
Continuity of teaching service
Leave without salary
Emoluments to be taken for computation of pensions ete.
Gratuity and reduced pension
Gratuity where teacher dies in the teaching service or after
retirement
Teachers retiring om account of injuries received or diseases
contracted in the discharge of their duties
Pensions to dependants when a teacher dies as a result of injuries
reogived or disease contracted in the discharge of his duties

PART VII.
SECONDARY EDUCATION.

Establishment of Government Secondary schools ©
Secondary school teachers

PART VIII.
GENERAL.

Assisted primary school teachers not public officers
Application of Ordinance

Repeal

Oommencement
No, Ll of 1955. Education. VIRGIN
TS LANDS,

[L.S.]

I Assent,
K. W. BiackBurne,

Governor.
30th December, 1955.

VIRGIN ISLANDS.
No. 11 of 1959.

An Ordinance relating to Hducation and »roviding
for the grant of Pensions and Gratuities to
teachers employed in Primary Schools and
for matters incidental thereto or connected
therewith.

ENACTED by the Legislature of the Virgin
Islands.
PART I.

PRELIMINARY.

1. This Ordinance may be citecl as the Short title.
Education Ordinance, 1955.

2. In this Ordinance, unless the context Interpreta-
otherwise requires— mon

“assisted” in relation to a primary school or
a Community School means assisted by a
grant made from public funds in a mauner
provided by this Ordinance;

“ Board’? means the Board of Education
established under section 4;

“ child’? means any person between the age of
five years and fourteen years;

“Commission” means the Primary Schools
Commission established under section 10;

‘‘Community School” means a primary
school to which a grant is made from
public funds and which is recognized by
such declaration and conducted in such
manner as prescribed by section 33;
VirGtn 2 Fducation. No. 11 of 1955.
IsLANDS.
“Community School teacher” means a person
authorised to conduct a Community
School as provided by Regulations made
under this Ordinance;

‘“compulsory school attendance area’? means
an area declared to be a compulsory
school attendance area under section 44;

“Government primary school” means a
primary school established and maintained
wholly from public funds;

“Government Secondary School” means a
Secondary School established and main-
tained by the Government of the Presi-
dency from public funds;

‘Managers ”’ means the managers responsible

for the management of schools as
specified in section 16;

“parent” includes guardian and any person
who has the legal or actual custody of a
child ;

‘‘ pensionable emoluments ” means—

(a) in respect of teaching service,
the regular monthly salary paid to a
teacher, and

(6) in respect of other teaching ser-
vice salary as defined in the Denomina-
: tional School Teachers Pension Ordinance,
1/1931. * 1931;

“pensionable service’ means service which
may -be taken into account in comput-
ing pension under this Ordinance;

‘primary school” means «a school which
provides primary education for pupils up
to the age of twelve years and_ post
primary education up to the age of fifteen
years;

“ private school ” means « school or educational
class or institution attended by twelve
or more children, not being a Government
No. 11 of 1955. Education. o

secondary school or a Government or
assisted primary school:

Provided that where the children
attending a school are all under the age
of five years the school shall not be
deemed a private school for the purposes
of this Ordinance;

“ pupil teacher’ means a person over fourteen
years of age who—
(a) has passed the Standard VII
Examination or any examination equiva-
lent thereto; and

(b) is certified as free from commu-
nicable disease and physically fit to
perform the duties of teaching; and

(c) is of good moral character and
is appointed to teach;

“ qualifying service” means service which may
be taken into account in determining
whether a tencher who has been in teach-
ing service is eligible by length of service
for pension or gratuity ;

‘* salary’ includes charge pay ;

“Secondary school’? means a school which
provides secondary instruction in
academic, technical, industrial or commer-
cial subjects;

“Secondary school teacher’? means a person
employed as such in a Government Secon-
dary school;

“ section’? means section of this Ordinance;

“teacher? means a person registered for
employment as such in any government
or assisted primary school on the register
of teachers kept in accordance with the
provisions of this Ordinance;

“teaching service” means—
(a) registered service as a teacher
in a primary school,

VIRGIN
TSLANDS.
VIRGIN 4 Mdueation. No. 11 of 1955.

IsLANDS. . .
(6) other teaching service;

‘other teaching service’ means whole time
service as « teacher in a denominational
school in the Presidency within the
meaning of the Denominational School
Teachers Pension Ordinance, 1931, as
amended, before the coming into force of
this Ordinance.

PART II. .
ADMINISTRATION.

Organization, 3. The provisions of this Ordinance shall be
carried out by—

(a) the Board which in accordance with
the provisions of section 8 shall advise on all
questions of policy ;

(5) the Commission which in exercise of
the powers conferred by section 11 shall deal
with all questions of staff;

(c) an officer in the public service
appointed by the Governor with such title
as the Governor mnay approve (hereinafter
referred to as the “officer in charge of educa-
tion”) who shall be responsible for the
implementation of policy decisions and such
other matters as may be prescribed by this
Ordinance and the Regulations made there-
under;

(d) the Managers who shall be responsible
for the management of schools.

Establish- 4. (1) There shall be established a Board of

ment of Board ees 4 é oS ee
af Educauon, Education composed of the following:

(a) all the members of the Commissioy ;

(6) a member of the Executive and
Legislative Councils of the Presidency to be
appointed by the Governor;

(¢) wrepresentative of the Virgin Islands
Teachers’ Association to he appointed by the
Governor;
No. 11 of 1955. Education. 5

(d) the Principal of the Government
Secondary school of the Presidency ;

(e) two persons to be co-opted by the
Board under subsection (2) of this section;

(f) such other persons not exceeding
three in number as shall be appointed by the
(rovernor.

(2) The Board may co-opt as members, for a
stated period not exceeding two years, persons
sa an interest in education.

Persons appointed to the Board under
me (6), (c) and (7) of subsection (1) of
this section shall hold office for a period of three
vears but shall be eligible for re-appointment.

(4) The Commissioner of the Presidency, and
in his absence the person : appointed under paragraph
() of subsection (1) of this section, shall preside
at all meetings of the Board.

(5) The officer in charge of education shall be
Secretary of the Board.

(6) ‘The quorum of the Board at any meeting
shall be five.

(7) Decisions of the Board shall be signified
by the majority of the votes of the members
present and voting and in case of an equality of
votes the person presiding shall have a second or
casting vote.

5. (1) Any member of the Board, other
than a public officer appointed by virtue of his
office, may resign his inembership upon giving
hone in writing to the Governor but such merahes
shall be eligible for re-appointment. The member
appointed under paragraph () of subsection (1) of
section 4 shall cease to be» member of the Board
if he ceases to be a member of the Legislative
Council of the Presidency.

(2) Any member of the Board who shall be
absent from three consecutive meetings of the

VIRGIN
IsLANDs.

Resignation
and cessation
of member-
ship.
Virgin
ISLANDS.

Filling of
vacancy.

Meetings of
the: Board.

Functions of
the Board.

6 Education. No. 11 of 1955.

Board without informing the Board of his reason
for such absence shall cease to be a member of the
Board.

6. ‘The Governor inay at any time appoint
some person to be a temporary. member of the
Board for any period of leave granted to a member
of the Board.

7. (1) ‘The Commissioner of the Presidency
may summon meetings of the Board as may be
necessary, and he shall summon a meeting if
requested so to do by notice in writing signed by
any three members of the Board.

(2) Every such request shall state the objects
for which the meeting is required to be summoned.

(3) Meetings of the Board shall be open to
the public except when the person presiding or a
majority of the Board directs that a meeting be
held in private.

(4) The Board shall keep minutes of its
proceedings.

8. The functions of che Board shall be—

(a) to advise the Governor in regard to
educational policy and principles, and to submit
their views on any educational question which
the Governor may refer to them:

Provided that in the absence of such
reference the Board may draw the attention
of the Governor to any aspect of educational
policy which, in their opinion, requires
attention;

(b) to advise on any matters connected
with the educational system of the Presidency
which may be referred to it from time to time
by the Governor, or regarding which the
majority of its members desire to make
representations to the Governor; and

(c) to perform all such duties and exercise
all such powers which are vested in it by this
Ordinance.
No. 11 of 1955. Education. 7

9. (1) The Board may make Regulations
dealing with all matters affecting education in the
Presidency and without prejudice to the generality

of the following provisions such Regulations may
provide for the following matters:—

(a) as regards primary education—

(i) the establishment, administration,
Management and closure of
Government and assisted pri-
mary schools;

(ii) the ispection and examination
of Government and assisted
primary schools and the curri-
culum and instruction to be
given therein;

s
(iii) the conditions under which
assisted grants may be made
to assisted primary schools;

(iv) the keeping of registers and
other records for primary
schools and the particulars to
be supplied by the owners of
such schools;

(b) as regards secondary education—

(i) the establishment, maintenance
and closure of Government
secondary schools, their policy,
‘dministration and management;

(ii) the payment and remission of
pupils’ fees;

(iii) the award, amount and tenure of
scholarships and the conditions
under which candidates shall be
examined ;

(c) as regards educational matters in
general—

(i) the size of class rooms and their

equipment, the number of

pupils that may occupy each

VirGIN
IsLaNnps.

Power to
make general
Regulations.
VIRGIN 8 Education. No. 11 of 1955.
IsLanpbs.
class room, and the necessary
latrine conveniences to be

provided;

(ii) the conditions to be observed
for the protection of the
health of, and the prevention
of the spread of disease among,
the pupils;

(iii) the manner and the training of
teachers and pupil teachers,
their qualifications and salaries
and the general conditions of
their service;

(iv) the training, qualifications and
grading of secondary teachers;

(v) the promotion of adult education
and the establishment of a
system of vocational and techni-
cal education and library ser-
vices;

(vi) generally for the better carrying
out. of the provisions of this
Ordinance.

(2) Regulations made under subsection (1) of
this section shall have no force or effect until thev
have been approved by the Governor in Council.

Establish- ; 10. (1) There shall be established a Primary:
ment of Pri- = Schools Commission composed of the following:—
mary Schools
Comunission.

(a) the officer in charge of education as
chairman;

(6) the Managers of Government and
assisted primary schools:

(c) one member nominated by a Manager
in respect of every five schools under his
management to be appointed by the Commis-
sioner of the Presidency.

2) The quorum of the Commission at any
meeting shull be three.
No. 11 of 1955. Education. 9

(3) The chairman shell he Executive Officer
of the Commission.

(4) The decisions of the Commission shall be
signified by the majority of the votes of the
members present and voting, and in case of an
equality of votes the chairman shall have a second
or casting vote.

(5) In any matter of dispute arising in the

Commission excepting a motion for the denial
of a teacher an appeal shall lie to the Commissioner
of the Presidency whose decision shall be final.

11. The Commission shall appoint, transfer
and dismiss all teachers and shall deal with all
questions of staff management and discipline in
primary schools in accordance with Regulations
mude under this Ordinance:

Provided that—

(1) no new post shall be created by
the Commission unless the
prior approval of the Legislative
Council has been obtained for
the proposal to create such post;

(ii) in every case where a dismissal
is ordered or where a request
made by a Manager for dis-
missal of a teacher is refused,
an appeal shall lie to the
Governor of the Leeward

Islands whose decision shall be
final.

12. (1) For the purpose of keeping the
conditions of service of teachers as far as practicable
in line with those of civil servants the Commission
may from time to Ume make general orders relating
to the conditions of service and the efficient
performance of the duties of teachers.

(2) General Orders made under this section
shall have ne foree or effect until they have been
approved by the Governor.

VIRGIN
IsLANDs.

Functions of
the Commis-
sion.

General
Orders re-
lating to
conditions of
service and
duties,
VInGcIN 10 Education. No. 11 of 1955.
IsLaANDs.

Register of 13. The Commission shall keep or cause to

semehere. be kept a register of teachers in which shall be
entered the names of every person employed as a
teacher under this Ordinance and shall cause to be
removed from the register the names of any
teacher who—

(a) has died;
(6) has retired;

(c) for any reason has ceased to be
employed as « teacher.

Record of 14. The Comiission shall keep or cause to
teaching be kept a record book in which shall be entered the
following particulars:—

(a) in respect of teaching service in a
primary school—

(i) the full name and the age of
every person appointed as a
teacher in such school;

(ii) the date of commencement and
termination of every such
appointment, and the nature
and salary in respect thereof;

(iii) all periods of leave, whether on
full pay, half pay or no pay;

(b) in respect of other teaching service
of any teacher employed in such school—

(i) the full name and the age of
. every teacher with such service;

(ii) the date of the commencement
and termination of such ser-
vice, and the nature, salary
and allowances in_ respect
thereof;

(iii) all periods of leave, whether
on full pay, half pay or no

pay.
No. 11 of 1955. Education. 11

15. (1) A teacher employed under this
Ordinance shall be liable to be transferred, or
seconded temporarily or for a definite period, to
the public service and his service while so
seconded shall be taken into account in the
computation of any pension or gratuity under
this Ordinance.

(2) Subsection (1) of this section shall be
deemed to have had effect as from the first
day of January, 1944.

16. For the Government primary schools
the Manager shall be a public officer appointed
by the Commissioner of the Presidency.

(2) For each assisted primary school the
Manager shall be the duly accredited representa-
tive of a religious denomination or other body
resident in the Presidency or a person appointed
by such representative.

(3) The appointment of any manager, act-
ing manager or deputy manager of an assisted
primary school shall be notified in writing to the
Commissioner of the Presidency.

17. (1) The Manager shall be responsible
for the general management and supervision of
schools under his contro] and subject to the
provisions of any Regulations made under
paragraph (a) of subsection (1) of section 9 shall
deal with all matters relating to establishment,
organization and discontinuance of such school.

(2) A Manager may appoint a deputy
manager in respect of any school or group of
schools under his management for the perfor-
mance of any duty or the exercise of any powers
vested in him by this section.

18. All primary schools shall keep such
records and submit such returns to the Governor
as may he prescribed by regulations made under
section 9.

19. Subject to the provision of the neces-
sary funds by the Legislative Council of the
Presidency, assisted grants from public funds
may be made to any primary school established

VIRGIN
IsLANDs.

Liability for
transfer or
secondment.

Managers.

Duties of
Managers,

Keeping and
submission of
records of
primary
schools,

Assisted
grants to
piimary
schools and
Community
schools,
VIRGIN
ISLANDS.

Declaration
for assisted
grants to
primary
school.

Nature of as-
sisted grants,

Manner of
payment of
salaries of
teachers and
assisted
grants.

13 Education. No. 11 of 1955

in the Presideney which qualities for sich grants
in accordance with the provisions of this Ordi-
nance oc any Regulations made thereunder.

20. (1) The Governor in Council may, on an
application made by or on behalf of the Head or
Governing Body of any religious denomination
or association which on the coming into force of
this Ordinance owned and managed a primary
school in the Presidency, by order declare any
such school to be a primary school to which
assisted grants shall he made

(2) On the making of au order embodying
such declaration and subject to the approval
of the Legislative Council, the school specified
in that declaration shall qaalify for an assisted
grant in accordance with the provisions of this
Ordinance.

21. (1) The assisted grants for which
primary schools may qualify under this Ordi.
nance shall consist of —

(a) payment in full from public funds
of the salaries of the teachers, including
pupil teachers, employed in such schools at
the rates fixed in Regulations made under
this Ordinance;

(0) the full cost of building or purchas-
ing school furniture and the “ereetion of,
or repairs to latrines provided that such
expenditure has been approved by the
Governor in Council;

(c) payments for such other purposes
as may be approved by the Governor in
Council.

22. (1) The Treasurer of the Presidency
shall pay each month to such member of
the Commission as may he appointed by the
Commission for the aa sii@h stans of money
as shall be certitied by the a in charge of
education to be the s ae of all teachers and
pupil teachers emploved by the Conmission
in any Governinent or assisted primary school
No. 11 of 1955, Mdnea lon, 13

and the member so appointed shall be responsible
for the payment of such salaries on behalf of the
Commission.

(2) The Treasurer of the Presideuey shall
pay to Managers of assisted primary schools such
other assisted grants provided under this Ordi-
nance as may be certified by the officer in charge
of education.

28. (1) The Treasurer of the Presidency
shall pay at the end of each term to Community
School teachers such sum as may be certified by
the oflicer in charge of education in accordance
with the provisions of subsection (2) of this
section.

(2) The officer in charge of education shall
not certify any payment to a Community School
teacffer unless such payment is recommended by
the Board of Education and approved by the
Governor in Council.

24. The Governor in Council may, on the
recommendation of the Board, withhold or with-
draw from any assisted primary school any
assisted grant or portion thereof to which such
school might otherwise be entitled, in any case
where there has been non- compliance with any
of the conditions attaching to such grant.

25. (1) From such funds as may be
provided by the Legislative Council of the Presi-
dency for ‘the purpose the officer in charge of
education shall at the beginning of each ‘term
distribute to every Government and assisted
primary school such apparatus and equipment
as he deems to he necessary for the efficient
conduct of the school subject to such Regulations
as may he made under the provisions of this
Ordinance.

(2) All non-expendable apparatus and
equipment provided under subsection (1) of this
section shall remain the property of the Govern-
ment of the Presidency and the officer in charge
of education may after consultation with the
Manager transfer any such apparatus and
equipment from one school to another.

VIRGIN
ISLANDS.

Payment of
assisted
grant to
Community
School,

Withholding
or withdrawal
of grant from
assisted
primary
school.

Provision of
apparatus and
equipment,
VinGIN
IsLanns.

Admission
of pupils.

Age limit,

Religion, race
and language,

Conscience
clause.

Lord’s Prayer
and portion
of Scripture
to be read,

Religious
instruction,

14 Education. No. 11 of 1954.

26. Pupils shall be admitted free to all
Government and assisted primary schools.

27. (1) The ages of admission to a pri-
mary school shall be between five and fourteen

- years.

(2) No pupil shall be retained on a primary
school register after attaining the age of fifteen
years.

28. No child shall be refused admission
into any primary school on account of the
religious persuasion, nationality, race or language
of such child or of either of his parents.

29. It shall not be required asa condition
of the admission to, or continuance of the atten-
dance at, a primary schoo! of any child that he
shal]—

_ (a) attend or abstain from attending

any Sunday school or place of religious

worship; or

(6) if his parent objects, attend or
practise any religious observance or attend
any instruction in religious subjects in the
school or elsewhere; or

(c) attend school on any day or part
of a day specifically set apart for religious
worship by the religious denomination to
which he belongs.

30. (1) In every primary school, each
morning at the opening of the school, the Lord’s
Prayer shall be publicly repeated and a portion
of the Holy Scripture shall be read without
comment by the head teacher or his deputy.

(2) No assisted grant shall be made to any |
assisted primary school: where the pene of
this section are not observed.

31. In every primary school religious
instruction in the Christian- religion shall be
given, subject to such Regulations as may he
made by the Board under the provisions of this
Ordinance.
No. 11 of 1955. Edueatton. 15 Vinatw
IsLANDs.

32. The officer in charge of education Education
shall submit annually to the Governor a report BePert.
on the state of education in the Presidency in the
form and containing information with regard to
the particulars directed by the Governor.

PART III.

ComMmuNITY ScHOOLS. .

88. (1) Where on account of the in- Recognition
sufficiency of accommodation in the schools in ee
any place, the Board considers that a school
established and maintained in that place should
be recognized as a Community School the
Board may recommend that such school be so
recognized and the Governor in Council, if
satisfied that that school is conducted in
accordance with the regulations made by the
Board under section 64, may by notice published
in such manner as he thinks most suitable for
informing the persons concerned declare that the
school shall be recognized as a Community
School.

(2) On the making of a declaration of
recognition of a Community School, the school
so recognized shall qualify for an assisted grant
in accordance with the provisions of this
Ordinance.

(3) Such recognition of a Community
School may be rescinded at any time by notice
published in the same manner as a notice under
subsection (1) of this section whenever the
Governor in Council after considering a report.
by the Board is satisfied that the school has
ceased to be conducted in accordance with the
regulations made by the Board.

(4) Where recognition of a Community
School is rescinded, any assisted grant to that
school shall cease.

84. (1) The Beard may make Regulations Ppowertomake

dealing with any or all of the following: — ee.
Community

(a) the establishment, management and_ Setols.
closure of Community Schools;
Virgin
ISLANDS,

Private
Schools,

Application
for establish-
ment of pri-
vate school.

16 Education No. 11 of 1955,

(®) the inspection and exaninaiion of
Community Schools and the instruction to be
given therein;

(ec) the conditions under which grants
may be made to Community School teachers
or equipment issued to them;

(d) the keeping of registers and other
records and the particulars to be supplied by
Community School teachers.

(2) Regulations made under subsection (1)
of this section shall have no force or effect. until
they have been approved by the Governor in
Council.

PART IV.
Private SCHOOLS.

35. No private school shall be conducted
in the Presidency without the prior approval in
writing of the Commissioner given on the advice
of the Board.

36. (1) Every person making application
to establish a private school shall supply in writing
to the Commissioner and in such form as may be
prescribed by the Board the following particulars:—

(a) the full name and address of the
person conducting such school;

(6) the situation of the school;

(c) the hours during which the school is
open;

(d) such other information as the Board
may reqnire in connection with such school.

(2) Whenever there shall occur any change
in the ownership of the school or its location, or
any modification in respect of any of the aforesaid
particulars, the person conducting such school shall
forthwith furnish the officer in charge of education
with a supplemental return containing the correct
particulars.

(3) If a private school remains closed for a
longer period than sixty consecutive days (except
for regular holidays, not exceeding twelve weeks in
No. L1 of 1958. Education. 17

any one vear) the person couducting that school
shall furnish the officer in charge of education with
a supplemental return giving the reasons for the
closing of the school and the period the school is
likely to remain closed, and if subsequently the
person conducting that school desires to re-open
such school, a new return containing the particulars
referred to in subsection (1) of this section shall
be furnished to the officer in charge of education
before the school is re-opened.

837. For the purposes of this Ordinance the
officer in charge of edneation may, at any reasonable
time during school hours, enter and inspect any
premises wherein a private school is being conducted.

88. (1) No person shall be employed in a
private school as a teacher or act ss « teacher therein
if it is shown to the satisfaction of the Governor in
Council that he is unsuitable to be in charge of
children or to teach them.

(2) Any person who is disqualified under
subsection (1) of this section and with knowledge
of such disqualification acts as a teacher in a private
school shall be guilty of an offence and shall be
liable, on summary conviction, to a fine not exceed-
ing one hundred dollars.

39. The officer in charge of education on
the advice of a Government Medical Officer may
require either the closure of any private school or
classroom, or the exclusion of certain pupils for a
specified time, with a view to preventing the spread
of disease or any danger to health.

40. Every person conducting a private
school shall in the month of January in each year
furnish the officer in charge of education with
a return in respect of the previous school year
containing the following particulars:—

(a) the number of meetinys during which
the school was open;
(6) the number of pupils on the roll on
the 31st December;

(c) the average attendance for the school
year;

VIRGIN
IsraNpDs.

Power of
entry and
inspection.

Disqualifica-
tion of
teacher.

Closure of
private
school.

Yearly
returns.
VikGIN
ISLAnwbs.

Power to
visit private
school and
make en-
quiries,

Revocation of
approval of
private school.

Power to make
Regulations
relating to

private schools,

1& Lducution. No, 11 of 1953,

(d) the percentage of attendance of the
total possible attendance for the pupils on the
roll.

In this section “the previous school year”
means the period from the first day of January
to the thirty-first day of December of the pre-
ceding year.

41. (1) The officer in charge of education
or any offiesr depnted by him in writing to act as
his representative may cuter any preiiscs wherein a
private school is being conducted, at any reasonable
time during schoo} hours, for Nie purpose of mak-
ing enquiries and discharging such duties as may
be. imposed on him by this Ordinance or by any
regulations made thereunder.

(2) Every person w ho obstructs or resists the
offices i in charge of education or any such officer in
the performance of nis dnties shall be euilty of an
offence and shall be Hable, on summary conviction,
to a fine not exceeding nine dollars and sixty cents.

42. (1) Phe Commissioner of the Presi-
deney may wherever he is satisfied that a private
school does not ar has ecased to comply with the
requirements of the Board give notice in writing
to the person condieting such school that approvy al
for the keeping of such sehool is revoked or will be
revoked within a period of time to be specified
in such notice unless during that period the omission
or failure to comply with the said requirements is
made good.

(2) Such approval may be revoked at any
time whenever the Commissioner of the Pre: didenev
with the advice of the Bourd is satisiied that any
private school has ceased to comply with the
requirements of the Board for the conduct of Sten
private school.

43. (1) The Board may make regulations
in respect of the following matters:—

(a) the size of classrooms in pri ate
schools and their equipment, the number of
children that may occupy each such classroom,
and the necessary jutrine conveniences to be

provided ;
No. 11 of 195<.

(4) for the preservation of health and
the prevention of the spread of disease among
the pupils in private schools;

19

Kducation,

(c) for prescribing the registers and other
records to be kept by proprieto.s of private
schools and the particulars to he supphed to
the officer in charge of education by them; and

(@) generally, for more effectually carry-
ing out the provisions of this part of this
Ordinance.

(2) Revulations made under subsection (1) of
this seefion shall have no force or effect until they
have been approveedi by the (rovernor in Council.

PART YV.

ComMPuLsorY Epucation.

44. Jt shall be lawful for the oe
Council of the Presideney, by eae to declare
any area of the Presidency > be a compulsory
school attendance area within ae ineaning of this
Ordinance.

45.. The Governor may appoint fit and
proper persons to be school attendatice officers
within compulsory school attendance areas,

46. It shall be the duty of every parent
of a child) residing within a compulsory school
attendance area to send such child reeularly to a
school er to provide such child with instruetion as
efficient, as that obtainable at a school within such
an area.

47. Any parent of a child residing within
au compulsory school attendance area who, Saiiout
reasonable excuse, fails or negleets to compl ~ with
the provisions of this Ordinance, shall be guilty of
an offence agiinst this Ordin ane and shall be liable
on sununary conviction toa penaley not exceeding
nine @ollars and sixty cents for the first offence,
and not exececding twenty-four dollars for a se oui
or subsequent offence, and in default of payment to
imprisonment for a term not exceeding one month,

VIRGIN
TsLANDs.

Compulsory
school
attendance
area,

Appointment
of school
attendance
officers,

Duty of
parent.

Failure to
comply with
provisions of
Ordinance,
VIRGIN
JSLANDs.

Exceptions in
cases of fail-
ure to comply
with provi-
sions of
Ordinance.

Right of
entry of
school attend-
ance officer,

Obstruction
ete.

20 No. 11 of 1955.

; inducation,

48. It shall be a reasonable excuse for a
parent failing to comply with the provisions of this
Ordinance if—

(a) the child is prevented from receiving
instruction by sickness or any unavoidable
cause; or

(6) the parent shall prove to the satisfac-
tion of the Magistrate that he has made all
reasonable efforts to comply with the provisions
of this Ordinance; or

(c) there is any other excuse which in the
opinion of the Magistrate is a reasonable one.

49. Tt shall be lawful for every school
attendance officer to make enquiries at any house,
building, yard or place between the hours of six
o’clock in the morning and six o’elock in the even-
ing of any day except Sundays and public holidays,
for the purpose of discharging such. duties as may
be imposed upon him by this Ordinance:

Provided that no such officer shall have the
right to enter any house or building without the
consent of the occupier thereof.

50. Every person who—

(a) obstructs or resists any school attend-
ance officer in the performance of his duties;

(6) wilfully makes any false representa-
tions to any school attendance officer with
respect to the age of any child;

(c) wilfully refuses to furnish to any
school attendance officer any information which
such officer may require with respect to the
absence from school of any child residing
within s compulsory school attendance area,
and the reasons for such absence,

shall be guilty of an offence against this Ordinance
and shall be liable on summary conviction to a
penalty not exceeding nine dollars and sixty cents
and in default of payment to imprisonment for a
term not exceeding one month.
No. 11 of 1955. Education. 21

51. (1) When the age of any child is
required to be ascertained in any prosecution under
this Ordinance, the Magistrate, on production of
the child before him, and on considering any
evidence of age that may be alleged by the parent
of the child, and in the absence of clear testimony
to the contrary, may declare what in his opinion 13
the true age of such child, and such age shall for
all purposes connected with the prosecution, be
taken to be the true age of such child at that time.

(2) In any prosecution against the parent of a
child under this Ordinance a certificate giving
particulars of the attendance of such child at a
primary school within « compulsory school attend-
ance area signed by the head teacher of such school
shall be received in eviderce and shall, unless the
contrary is proved, be deemed to be evidence of the
matters therein stated.

52. A school attendance officer shall be
entitled to obtain from the Registrar General of
Births, Deaths and Marriages of the Presidency,
without the payment of any fee therefor, a certified
copy of any entry in any Register in his custody
or in the custody of any of his deputies, with
respect to the birth of any child.

PART VI.

PENSIONS AND GRATUITIES.

58. For the purposes of this Part of this
Ordinance the expression ‘“ teacher’? does not
include a temporary or pupil teacher of a primary
school.

54. There shall be charged on and paid ont
of the general revenues and other funds of the
Presidency all such sums of money as may, from
time to time be granted by way of pension and
gratuity in pursuance of the provisions of this
Ordinance.

55. Pensions and gratuities may be granted
by the Governor in accordance with the provisions
of this Ordinance to teachers who have been in
teaching service in the Presidency.

VIRGIN
ISLANDS.

Provisions as
to evidence,

Free certifi-
cate to be
supplied

to school
attendance
officer,

Definition.

Pensions and
gratuities
charged on
revenues,

Grant of
pensions and
gratuities.
VIRGIN
ISLANDS.

Pension to
whom and at
what rates to
be granted.

Gratuities,

Pension and
gratuity not
of right,

Cireum-
stancos in
which pension
may he
granted,

Lo
te

Pducahon., Noa. 11 of 1955.

56. Subicet to ioe previsions of this Ordi-
mance a teacher whe lias he On Ip teaching service
in the Presideney for ten years or more may be
granted on retirement a pension at the annual rate
bi one-six-hundredth of his pensionable emoluments
for each complete month of teaching service,

57. A teacher otherwise qualified for pension
who has not completed ten veurs teaching service
may be granted on retirement a gratuity not
exceeding five times the annual amount of the
pension Which if there had been no qual oe
period might have been eranted to him under
section 58.

58. (1) No teacher shall have an absolute
right to compensation for past services or to pension
or gratuity.

(2) Where it has been established to the
satisfaction of the (rovernor that a teacher has been
guilty of negligence, irregularity, or misconduct, the
pension or gratuity may be reduced or altogether
withheld.

59. No pension or gratuity shall be granted
under this Ordinance to a teacher except on his
retirement from teaching service and unless-—

(a) he has attained the age of fifty-five
years ;

(6) in the case of transfer toa pensionable
office in the service of the Presideney, he has
attuined the age at which he is permitted by
law to retire on pension or gratuity :

(c) it is certified on medical evidence, to
the satisfaction of the Governor, that he is
incapable by reason of any infirmity of mind
or body of continuing eflictenthy ia) teaching
service and that such infirmity is like ely to be
permanent;

(2) he has heen compulsorily retired by
the Board fer the purpose of. freilitating
Improvement in fie orgenization of a primary
school by whieh greater cfficieney or economy
may be effected; or
No. 11 of 19.55. Hadueation. 2

(¢) his employment in the teaching service
has been terminated in the public interest as
provided by section 60.

60. The Governor may require a teacher in
teaching service, whom he-is satisficd is unable to
discharge efficiently the duties of a texcher, to retire
from such texcning service, and if a pension or
gratuity cannot otherwise be granted to such teacher
under the provisions of thix Ordinance, the Gover-
nor may, if he thinks ft, @rant to such teacher
such pension or gratuity as the Governor thinks
just and proper, not soit m amount that for
Which the teacher would be chigible if he retired in
the circumstances described in paragraph (e) of
section 59,

61. Notwithstanding anything in this Ordi-
nance contained, where w female teacher who has
been in texching service in the Presidency for noi
less than five vears, retires for the reason that she
has married ot is about to marry, aud is not eligible
for the grant of any pension or otherwise eligible
for gratuity under this Ordinance, she may be
granted, on production within six months after
her retirement. or such longer period as the Gover-
nor nay in apy particular case allow, of satisfactory
evidence of her marriage, a vratuity not exceeding
one-twelfth of a mo.th’s pensionable emoluments
for each completed month of pensionable service
in the Presideuey or one year’s pensionable emolu-
ments, whichever shall be the less.

62. If # teacher is compulsorily retired for
the purpose of facilitating Improvement in the
organization of a primary school by which greater
efficiency or economy may be cffected—

(a) he may, if he has been in teaching
service for less than ten sears, be granted in
lien of any gratuity under section 57 a pension
under section 56, as if the words “for ten
years or more ”’ were omitred [rom section 56;

{4) he may. on such retirement, be
grant ted an additional pension at the annual
rate of one-sixueth of his pensionable emolu-

Viren
ISLANDS.

Termination
of service.

Marriage
vratuities.

Retirement on
reorganiza-
tion.
Vircin
Isuanps.

Compulsory
retirement,

Commence-
ment of
pensionable
service,

Teaching
service under
age of 20,

Maximum
pension,

24, . Education. No. 11 of 1933.

ments for each complete period of three years’
pensionabie service:

Provided that—

(i) the addition shall not exceed
ten-sixtieths; and

(ii) the addition together with the
teacher’s pension shall not
exceed the pension for which
he would have been eligible if
he had continued to be in teach-
ing service and retired on
reaching the age of fifty-five
years, having received all in-
crements for which he would
have been eligible by the date
of his retirement.

63. (1) It shall be lawful for the Governor
to require a teacher to retire from teaching service
at any time after he attains the uge of fifty-five
years.

(2) The name of every teacher who retires
from teaching service shall be removed from the
register of teachers.

64. Subject to the provisions of section 65,
teaching service will be deemed to commence for
pensionable purposes at the date on which the
teacher commenced to draw salary or half salary.

65. There shall not be taken into account
as pensionable service any period of teaching service
while a teacher was under the age of twenty years
or while he held the post of a pupil teacher.

66. (1) A pension granted to a teacher

under this Ordinance shall not exceed two-thirds of

the highest pensionable emoluments drawn by him
at any time in the course of his teaching service in
the Presidency.

(2) For the purpose of this section an
additional pension granted in respect of injury shall
not be taken into account, but where the teacher
is granted such an additional pension under this
Ordinance, the amount thereof together with the
No. 17 of 1955. Educanon. 25

remainder of his fension shall not exceed five-sixths
of his highest pensionable emoluments at any time
in the course of his teaching service.

67. Where a teacher to whom a pension has
been granted under this Ordinance is appointed
to an office in the public service of the Presidency
or is re- employed 1 in teaching service, the payment
of his pension, or any part thereof, may, if the
Governor thinks fit, be suspended during ae period
of his appointment or re-employment.

68. this Ordinance shall not be assignable or transfer-
able except for the purpose of satisfying—

(a) a debt due to the Government of
the Presidency;

(6) an Order of any Court for the pay-
ment of pericdical sums of money towards the
maintenance of the wife or former wife or
minor child of the teacher to whom the
pension or gratuity has been granted,

and shall not be liable to be attached, sequestered
or levied upon for or in respect. of any debt or
claim whatever except a debt due to the Government
as aforesaid.

69. (1) Tf any teacher to whom a pension
has been granted under this Ordinance is adjudicated
bankrupt or is declared insolvent by judgment of
any competent Court, then such pension shall
forthwith cense.

(2) If any teacher is udjulicated bankrupt or
is declared insolvent as aforesaid either—

(«) after retirement in circumstances in
which he is eligible for pension or gratuity
under this Ordinance ee before the pension or
gratuity is granted; 0

(4) before such retirement, and he shall
not have obtained his discharge from bank-
ruptey or insolvency at the date of his
retirement,

VIRGIN
ISLANDS.

Suspension of
pension on
re-employ-
ment.

Pensious ete,
not to be
assignable,

Pensions, etc.
to cease on
bankruptcy.
Viren
ISLANDS.

26 Fducation. No. 11 of 1955.

then, in the former case any pension eventually
granted to him shall cease as from the date of
the adjudication, or declaration, as the cuse may be,
and, in the latter case, the pension may be granted,
but shall cease forthwith and not become payable,
and in either ease the gratuity may be granted but
shall not be paid to him.

(3) Where a pension ceases, or where any
gratuity is not paid by reason of this section, it
shall be lawful for the Seeretary of State or, if the
teacher in question is resident in the Presidency,
the Governor, from time two time, during the
remainder of such person’s life, or during such
shorter period or periods, either continuous or
discontinuous, as the Secretary of State or the
Governor, ax the case may be, shall think fit, to
direct all or any part of the moneys to which such
person would have been entitled by way of pension
or gratuity, had he not become bankrupt or in-
solvent, to be paid to, or applied for the maintenance
or benefit of, all or anv to the exelusion of the
other or others, of the following, that is to say,
such person and anv wife, child or children of his,
in such proportions and manner as the Secretary of
State or the Governor, as the case may be, thinks
proper, and such moneys slul be paid or applied
accordingly.

(bE) Monevs applied for the discharge of the
debts of the teacher whose pension ceased or whose
gratuity has not been paid, by reason of this section,
shall, for the purposes of ‘this section, be regarded
as applied for his benefit.

(5) When a person whosc pension ceased or
whose gratuity has not been paid by reason of this
section obtains his discharge from bankruptcy or
insolvency, it shall be Jawful for the Secretary of
State or, if such person is resident in the Presi-
dency, the Governor, to direct that the pension or
allowance shall be restored as from the date of
such discharge or any later date, und the pension
shall be restored and the eratuity, or so much
thereof, if any, as remains after « leducting any
payments made iniclae subsection (3) of this scetion,
paid as from the date of such discharge or any
No. 11 of 1955, Education. — 27

later date, and the petsiou shall be restored, and
‘the gratuity or such remainac clieveof, if any, paid
accordingly.

70. (1) If any person to whom a pension
has been granted under this Ordinance is sen-
tenced to a term of imprisonment by any com-
petent Court for any offence. such pension shall,
if the Secretary of State or, if such person is
resident in the Presidency, the Governor so
directs, cease as from such date as the Secretary
of State or the Governor, as the case may be,
determines.

(2) Tf any person is sentenced as aforesaid
after retirement in circumstances in which he is
eligible for pension or gratuity under this Ordi-
nance but before the pension or gratuity is
granted, then the provisions of subsection (1) of
this section shall apply as respects any pension
or gratuity which may be granted to him.

(5) Where a pension or gratuity is not paid
by reason of this section, it shall be lawful for
the Bae of State, or the Governor, 2s the
case nay be. to direct all or any part of the
moneys to which sugh teacher would have been
entitled by way of pension or gratuity had he
not been seutenced as aforesaid. to be paid, or
applied, in the same manner in all respects as
prescribed in section 69 and such moneys shall
be paid or applied accordingly.

(4) Where any person, whose pension ceases
or whose vratiity is not paid by reason of this
section after ec mnviction, at any time receives a
free pardou, the pension shall be restored with
retrospective cifect or his gratuity shall be paid,
but in detemuining whether arrears of such pen-
sion are payable to such person, and In com-
puting the unmount thereof and the amount of
aay ouvatiate. aeeount shall be taken of all
monevs paid or applied under subsection (3) of
this section.

VIRGIN
ISLANDS.

Pensions, ete
Mav cease on
conviction.
VIRGIN
TsLanDs.

General rules
as to qualify-
ing service
gud pension-
able service,

Continuity
of teaching
service,

Leave with-
out salary.

Ewmoluments
to be taken
for computa-
tion of
pensions etc.

28 Education, No. 11 of 1955.

71. (1) Qualifying service shall be the
aggregate of » ‘the periods of teaching service,
without deduction of any periods during which
the teacher has been absent on leave.

(2) Pensionable service shall be all such
service as is qualifying service undcr this section,
subject to the deduction therefrom of such
eriods, ‘if any, as are not under this (Ordinance
entitled to be taken into account as pensionable
service, and no period which is not qualifying
service by virtue of subsection (1) of this section
shall be taken into account as pensionable
service.

72. Only continuous teaching service
shall be taken into aecount as qualifying service
or pensionable service:

Provided that—

(a) any break in teaching service caused
by temporary suspension of employ ment not
arising from misconduct or voluntary resigna-
tion, or by secondment or transfer to a
secondary schoo!, or by transfer from a
pensionable office in which a teacher is con-
firmed to a non-pensionable office; and

(6) any period between the coming into
force of this Ordinance and the making of a
declaration by the Governor.in Council unde
section 20 in respect of any primary school
the teachers of which had other teaching
service,

shall be disregarded for the purposes of this section.

73. No period during which a teacher has
been absent from duty on leave without salary
shall be taken into account as pensionable service
unless such leave has been granted on grounds of
public policy with the approval of the Governor.

74. For the purposes of computing the
amount of a teacher’s pension or gratuity the
pensionable emoluments drawn by him at the date
of retirement shall be taken if he has drawn such
No. 11 of 1953. Education 29

pensionable emoluments for a period of three
years immediately preceding such date, otherwise
one-third of the aggreeate pe ausionable Sia amicus
enjoyed by him during the three vears immediately
preceding the date of retirement shall be taken.

75. (1) Any teacher to whom a pension is
granted under this Ordinance may, at his option
exercisable as in this section provided, be paid in
lieu of such pension a pension at the rate of
three-fourths of such pension together with a
vratuity equal to twelve and one half times the
amount of the reduction so made in the pension.

(2) The option referred to in subsection (1)
of this section shall be exercisable, and if it has
been exercised may be revoked, not later than the
day immediately preceding the date of retirement
of such teacher:

Provided that the Governor may, if it appears
to him in all the circumstances equitable so to do,
allow such teacher to exercise the option or revoke
an option previously exercised at any time between
the date of retirement and the date of award of
pension under this Ordinance.

m) Subject to the provisions of subsection
(2) of this section if a teacher has exercised the
option his decision shall be irrevocable after the
date of his retirement so far as concerns any
pension to be granted to him under this Ordinance.

(4) If a teacher who has not exercised the
option. dies xfter the date of retirement but
before a pension has been awarded under this
Ordinance, it shall be lawful for the Governor to
grant u gratuity and a reduced pension as provided
in subsection (1) of this section, as if the teacher
had exercised the option before his death.

(5) The date of the exercise of the option by
a teacher shall be deemed to be the date of the
receipt of his written notification addressed to the
Governor.

VinGIN
ISLANDS.

Gratuity and
reduced pen-
sion,
VIRGIN
ISLANDS.

Gratuity
where teacher
dies in the
teaching
service or
after retire-
ment,

30 Mducation. No, 11 of 1985.

76. (1) (@) Where a teacher holding a
pensionable office who is not on probation or
agreement, or a teacher holding a nou-pensionable
office to which he has been transforred from a
pensionable office in which he has been confirmed,
dies while in the teaching service of the Presicency,
it shall be lawful for the Governor to vrant to
his legal personal representative a gratuity of an
amount not exceeding either his annual pensionable
emoluments, or his commuted pension gratuity, if
any, whichever is the greater.

(6) For the purposes of this subsection—

(i) ‘annual pensionable — emolu-
ments’? means the emoluments
which would be taken for the
purpose of computing any
pension or gratuity eranted to
the teacher if he had retired at
the date of his death in the
circumstances described in para-
graph (c) of section 49;

Gi) “commuted pension gratuity ”
meas the gratuity, if any,
which might bave been granted
to a teacher under section 75
if his teaching service had been
wholly in the Presidency and
if he had retired ar the date of
his death in the circumstances
described in paragraph (¢) of
section 59 and had elected to
receive a gratuity and reduced
pension ;

(iii) a teacher who dies while in the
teaching service of the Presi-
dency before he has elected to
receive a gratuity and reduced
pension shall be deemed to
have retired at the date of his
death in the circumstances
described in paragraph (c) of
section 59, and, if it be to the
advantage of his legal personal
No. 11 of 1955. Liducation, 3]

represehntitive to bave eleeted
to receive oa gratuity and
reduced pension on the day
preceeding the date of his death.

(2) Where any such teachar to whom a pen-
sion, gratuity or other allowance has been granted
under this Ordinance dies after retireinent from
the teaching service of the Presidency, and the
sums peld or payi able to him at his death on account
of any pension, gratuity or ether allowance. in
respect of any teaching service are less than the
amount of the annual pensionable emoluments
enjoyed by hitn at the date of his retirement, it
shall be lawful for the Governor to grant to his

legal personal representative a gratuitv equal to:
eal fp § Vv eq

the deticieney

(8) Notwithstanding the provisions con-
tained in subsections (1) and (2) of this section
the Governor may in any case where the amount
of the gratuity payable thereunder does not
exceed the sum of four hundred and eighty
dollays, dispense with the preduetion of probate
or letters of administration and cause the gratuity
to he paid to the de ‘pendant or dependants of the
teacher and. where there is more than one such
dependant. may divide the gratuity among the

dependants in such proportion as he may think
fit.

77. (1) This section shall apply to a
teacher who while in the teaching service of the
Presidency either—

(a) is permanently injured in the actual
discharge of his duty by some injury
specifically attributable to the nature of his
duty w hich is not wholly or mainly due to,
or seriously ageravated by, his own serious
and culpable negligence or misconduct; or

(4) contracts a disease to which he is
specificully exposed by the nature of his
duty, not being a discase wholly or mainly
due to, or seriously aggravated by, his
own serious and culpable negligence or
misconduct.

VIRGIN
TSLANDS,

‘Teachers
retiring on
account of

‘iajuries

received or
disease con-
tracted in the
discharge of
their duties,
VIRGIN
ISLANDS.

32 Education. No. 11 of 1955.

(2) In this section, unless the contrary in-
tention appears, references to a teacher being
injured and to the date on which an injury is
sustained shall respectively be construed as in-
cluding references to him contracting such a disease
as is mentioned in subsection (1) of this section
and to the date on which such disease is contracted.

(3) Where a teacher to whom this section
applies is holding a pensionable office in which he
has been confirmed—

(a) he may, if his retirement is necessi-
tated or materially accelerated by his injury
and he has been in the teaching service for
less than ten years be granted, in leu of any
gratuity under section 57, a pension under
section 58, as if the words “for ten years or
more” were omitted from the said section 56;

(6) he may be granted on retirement an
additional pension at the annual rate of the
proportion ‘of his actual pensionable emolu-
ments at the date of his injury appropriate to
his case as shown in the following table:—

When his capacity to contribute to
his own support is—

slightly impaired... five-sixtieths,

impaired ... ten-sixtieths,

materially impaired... fifteen-
sixtieths,

totally destroyed... twenty-
sixtieths:

Provided that the amount of the
additional pension may be reduced to
such an extent as the Governor shall
think reasonable where the injury ts not
the cause or the sole cause of retirement.

(4) Where a teacher to whom this section
applies is not holding a pensionable office, or is
holding a pensionable office in which he has not
been confirmed, he may be granted on retirement
a pension of the same amount as the additional
pension which might be granted to him under
subsection (8) of this section if his office were a
No, 11 of 1955. Education, 53

pensionable oMee and be had been confirmed
therem.

(5) If, for the purpose of assessing the
amount of any additional pension or pension to be
granted under paragraph (6) of subsection (3) or
under subsection (4) of this section to any teacher
to whom this section applies, the degree of
permanent impairment of his eapacity to contribute
to his support is in doubt, he may be granted a
provisional award to have effect nntil such time as
the degree of permanent impairment can be
determined.

(6) If a teacher proceeding by a route
approved by the Governor to or from the Presi-
dency at the commencement or termination of his
eaching service therein, or of a period of leave
therefrom is permanently injured as the result of
damage to the vessel, aircraft or vehicle in which
he is travelling, or of any act of violence directed
against such vessel, aircraft or vehicle, and the
Governor is satisfied that such damage or act is
attributable to circumstances arising out of any
war in which Her Majesty may be engaged, such
teacher shall be deemed for the purposes of this
section to have been injured in the circumstances
described in subsection (1) of this section.

(7) A teacher who is permanently injured
while travelling by air in pursuance of official
instructions, and whose injury is uot wholly or
mainly due to, or seriously aggravated by, his own
serious and culpable negligence or misconduct,
shall be deemed for the purposes of this section to
have been injured in the circumstances described
in subsection (1) of this section:

Provided that in such acase the rates of
pension prescribed in subsection (3) of this section
shall be seven and a half sixtieths; fifteen sixtieths;
twenty two and a half sixtieths and thirty six-
tieths respectively.

(8) Neither paragraph (+) of subsection (3)
nor subsection (4) of this section shall apply in
the case of a teacher selected for appointment to
the teaching service of the Presidency on or after

VirGin
IsLANDs,
Vircin
Tstanps.

11/1937,

Pensions to
dependants
when a teach-
er dies as a
result of in-
juries received
or diseases
contracted in
the digcharve
of his duties.

34 — fdnueation, No. 11 of 1955.

the coming into fores of this Ordinance who, in
consequence’ of his injury, is entitled to compensa-
tion under the Workmen’s Compensation Act,
1937 or any Act amending or replacing that Act.

(9) Neither subsection (3) nor subsection (4)
of this section shall apply in the case of a teacher
who in consequence of his injury is entitled under
the Colonial Superannuation Scheme to benefits
corresponding to the benefits granted under those
subsections.

(10) (a) Where the Governor is satisfied that
damages have been or will be recovered by a
teacher in respect. of an injury for which an
additional pansion or pension may be granted
under paragraph (6) of subsection (8) or under
subsection (4) of this section, the Governor may
take those damages into account against such
additional pension or pension in such manner und
to such extent as he mav think fit and may with-
hold or reduce the additional pension or pension
accordingly.

(6) For the purpose of this subsection a
teacher shall be deemed to recover damages
whether they are paid in pursuance of a judgment
or order of the court or by way of settlement. or
compromise of his claim and whether or not pro-
ceediuvs are instituted to enforce that claim.

75. (1) Where a teacher dies —-

(@) in the actual discharge of his duty
by some injury specifically attributable to the
nature of his duty which is not wholly or
mainly due to, or seriously aggravated by,
his own serious and culpable negligence or
misconduet; or

(6) as a result of contracting a disease
to which he is specifically exposed by the
nature of his duty, not being a disease
wholly or mainly due to, or seriously
aggravated by, his own serious and culpable
negligence or misconduct,

while in the teaching service of the Presidency,
and such death occurs within seven years of the
No. 11 of 1958. Education. 35

date of the injury or contracting the disease,
it shall be lawful for the Governor to grant
in addition te the grant, if anv, made to his
legal personal representative under section
76—

(i) if the deceased tsacher leaves a
widew, a pension to her, while
tuumarried at a rate not exceeding
ten sixtieths of his annual pension-
able emoluments at the date of
‘the injury or ninety six dollars a
year, whichever is the greater;

(ii) if the deceased teacher leaves a
widow to whom a pension is
granted under the preceding para-
graph and a child or children, a
pension in respect of each child,
until such child attains the age of
nineteen years, of an amount not
exceeding one cighth of the pen-
sion prescribed under the preced-
ing paragraph ;

(iii) if the deceased teacher leaves a
child or children but does not
leave a widow, or no pension is
granted to the widow, a pension in
respect of each child, until such
child attains the age of nineteen
years, of double the amount pre-
scribed by the preceding para-
graph;

(iv) if the deceased teacher leaves a
child or children and a widow to
whom a pension is granted under
paragraph (i) of this subsection,
and the widow subsequently dies,
a pension in respect of each child
as from the date of the death of
the widow until such child attains
the age of utneteen years, or
double the amount prescribed in
paragraph (ii) of this’ subsection;

VirGIn
ISLANDS.
VirGIN 36 Education. No. 11 of 1955.

IsLANDs. .
(v) if the deceased teacher does not

leave a widow, or if no pension is
granted to his widow, and if his
mother was wholly or mainly
dependent on him for her support,
a pension to the mother, while
without adeynate means of support,
of an amount not exceeding the
pension which might have heen
granted to his widow;

(vi) if the deceased teacher does not
leave a widow or mothey,-or if no
pension is granted to his widow or
mother, and if his father was
wholly or mainly dependent on
him for his support, a pension to
the father while without adcquate
means of support, or an amount
not exceeding the pension which
might have been granted to his
widow ;

(vil) if the deceased teacher does not
leave a child or children who is or
are eligible for a pension under
the provisions of this section, and
if his brother or sister was wholly
or mainly dependent on him for
support, a pension to any brother
or sister while without adequate
means of support, of an amount
not exceeding the pension which
might have been granted under
paragraphs (ii) and (iii) of this
subsection:

Provided that—

(a) if in the opinion of the Governor
there are compassionate grounds for so
doing, he may grant to any child of a
deceased teacher heing a child who at the
date of the death of the teacher was wholly
or mainly dependent on him for support
and who had attained the ave of nineteen
years a pension for such "period us the
Governor may determine, of an amount not
No. LL of 2955. Education. 37

exceeding the pansion which may be
granted under paragraph (ii) of this sub-
section;

(/) where a deceased teacher leaves a
child who was ineapacited at the time of
the teacher’s death (hereinafter in this
section referred to as an “ incapacitated
child”) the Governor may, notwithstanding
any pension which may have been granted
under paragraph (ii) of this subsection,
grant an additional pension in respect of
stich incapacitated child after he has
attained the age of nineteen years and so
long as his incapacity shall continue, of an
amount not exceeding one-half of the
pension which may be granted under para-
graph (ii) aforesaid;

(«) where compensation in respect of
the death is payable under the Workmen’s
Compensation Act, 1987, or any Act amend-
ing or replacing ‘the same, the Governor
may reduce the pension which may be pay-
able under this section to such extent as he
may consider reasonable;

(@) pension shall be payable under this
subsection at any time in respect of more
than six children exclusive of incapacitated
children;

(e) in the case of a pension granted
under paragraph (v) of this subsection, if
the mother is a widow at the time of the
grant of the pension and subsequently re-
marrics such pension shall cease as from
the date of remarriage; and if it appears to
the Secretary of State at any time that the
mother is adequately provided with other
means of support, such pension shall cease
as from such date as the Secretary of State
may determine;

(7) a pension evranted to a female child
under this section shall cease upon the
marriage of such child under the age of
nineteen years,

VirGIN
IsLaNbs.
Vircin
TsLanps.

38 Education. No. 11 of 1985.

(2) In the case of a teacher not holding a
pensionable office, the expression ‘‘ pensionable
emoluments” in subsection (1) of this section
shall mean the emoluments enjoyed by him
which would have been pensionable emoluments
if the office held by him had been a pensionable
office.

(3) If a teacher proceeding by «a route
approved by the Governor to or from the Presi-
deney at the commencement or termination of his’
service in the Presidency, or of a period of leave
therefrom dies as the result of damage to the
vessel, aircraft or vehicle in which he is travelling,
or of any act of violence directed against such
vessel, aircraft or vehicle, and the Governor is
satisfied that such damage or act is attributable to
circumstances arising out of war in which Her

Majesty may be engaged, such teacher shall be

deemed, for the purposes of this section, to have
died in the circumstances described in paragraph (a)
of subsection (1) of this section.

(4) A teacher who dies as a resuft of an
injury received while travelling by air in pursu-
ance of official instructions, which injury is not
wholly or mainly due to or seriously aggravated
by, his own serious and culpable negligence or
misconduct, shall be deemed for the purposes of
this section to have died in the circumstances
described in paragraph (a) of subsection (1) of
this section:

Provided that in such a ease the rates of pen-
sion prescribed in paragraphs (i) and (ii) of sub-
section (1) of this section shall be fifteen sixtieths
and one sixth respectively.

(5) (a) Where the Governor is satisfied that
damages have been or will be recovered in respect of
the death for which an additional pension or
pension may be granted under subsection (1) of this
section, the Governor may take these damages
into account against such additional pension or
pension in such manner and to such extent as he
may think tt and imay withhold or reduce
the additional peusion or pension accordingly.
No. Li of 1955. Eaucation. 39

(6) For the purposes of this subsection a
teacher shall be deemed to recover damages
whether they are paid in pursuance of a judgment
or order of the court or by way of settlement or
compromise of his claim and whether or not pro-
ceedings are instituted to enforce that claim.

(6) For the purposes of this section—
(a) the word ‘‘child” shall include—
(i) a posthumous child;

(ii) a step-child or illegitimate
child born before the date
of the injury or contract-
ing the disease, as the case
may be, and wholly or
mainly dependent upon
the deceased teacher for
support; and

(iii) an adopted child, adopted in
a manner recognized by
law, before the date of the
injury or contracting the
disease, as the case may
be, and dependent as afore-
said; ,

(6) the expression ‘incapacitated ”
means, in relation to a child, incapable by
reason of some specific bodily or mental
disability of earning his own living, and a
child who is in any event too young to earn
his own living shall be treated as incapacita-
ted for the purposes of this section if it
appears that, by reason of any specific
bodily or mental disability, he will be in-
capable of earning his own living when he
attains the ave at which he would otherwise
be capable of doing so.

PART VIL.
SECONDARY EDUCATION.

79. Government Secondary schools may
be established and muintained in accordance with
Regulations made under section 9.

VIRGIN
IsLANDS.

Establish-
ment of
Government
Secondary
Schools,
Viren
IsLaANDS,
Secondary

School
teachers.

Assisted pri-
mary school
teachers not
public officers,

Application of
Ordinance,

1/1931.

Repeal.

Commencze-
ment,

40 Education, No. 11 of 1955.

80. Secondary school teachers shall be.
public officers in the service of the Prosidency.

PART VIII.
GENERAL,

81. Notwithstanding anything contained
in this Ordinance no teacher or pupil teacher
employed in teaching service shall be deemed to
bea public officer in the service of the Presidency.

82. The provisions of this Ordinance, other
than the provisions relating to Secondary Schools,

shall apply—

(a) to every teacher first appointed to
« Government primary school or assisted
primary school after the commencement of
of this Ordinance;

(6) to every person who before the
commencement of this Ordinance was
employed in a Government school or a
public elementary school within the mean-
ing of the Denominational School Teachers
Pension Ordinance, 1931 as amended, and
who on or after the commencement of this
Ordinance is appointed as a teacher under
this Ordinance.

83. The Ordinances set out in the
Schedule to this Ordinance are hereby repealed.

84. This Ordinance shall come into
operation on such day as the Governor may
appoint by proclamation published in the Gazette.

H. A. C. Howarp,
President.

Passed the Legislative Council this 19th day
of December, 1955.

H. O. Cregur,
Clerk of the Council.
No. 11 of 1955. Education. 41 Virew





ISLANDS.
SCHEDULE Section 78.
No. of Ordinance Short title.
1/1931 The Denominational School Teachers Pension
Ordinance, 1931

1/1934 The Denominational School Teachers Pension
(Amendment) Ordinance, 1934

1/1948 The Penominational School Teachers Pension
(Amendment) Ordinance, 1948

2/1949 The Denominational School Teachers Pension

(Amendment) Ordinance, 1949.



ANTIGUA.
Printed at the Government Printing Office, Leeward Islands.
by Eart Pigott, Acting Government Printer—By Authority.
1956,
[Price 50 cents}

47J00293—720—4.56.