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:
ree

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




é aN 79
2. \e\
THE LEEWARD FSLANDS
GNZETTE:
Bublished by Authority,
~LXXXIV. THURSDAY, 10TH MAY, 1956. No. 21.







Notices,



‘It is notified for general information
that the Governor’s Deputy has issued
an Instrument appointing Mr. F. O. C.
HARRIS to be Magistrate in and for
the Magisterial District “I”, Mont-
serrat with effect from the 6th May,
1956.

The Secretariat,
Antigua.
8th May, 1956.
Ref. No. 13/00247.



It ig notified for general informa-
tion that the Governor’s Deputy has
been pleased to appoint Mr. F. O. C.
HARRIS to be a Commissioner of the
Supreme Court of the Windward
Islands and Leeward Islands with
effect from the €th May, 1956, whilst
be is performing the duties of the
office of Crown Attorney and Magis-
trate, Montserrat.

The Secretariat,
Antigua.
8th May, 1956.

+3/00007.



It ig notified for general informa-
tion that the Governor’s Deputy has
issued Instruments appointing Mr. F.
0. C. HaRRTS, Crown Attorney and
Magistrate, Montserrat, to be—

(i) an Official Member of the
Legislative Council of Mont-
serrat; and

(ii) a Presidential Official Member
of the Executive Council of
Montserrat

with effect from the 6th May, 1956.

The Secretariat,
Antigua.
8th May, 1956.

Ref. No. C. 18/00011.



ARGENTINE ConsuLAR REPRE-
SENTATION.

It is notified for general informa-
tion that, pending the receipt of his
Commission of Appointment and the
subsequent issue of Her Majesty’s Ex-
equatur, Senor ALEJANDRO ANTONIO
GALARCE has been accorded provi-
sional recognition as Consul-General
of the Argentime Republic in London

\ /

M

BrP F2rPr
LYF7Ee

in place of Senor JoRGH IGNACIO
NICOLINI, with jurisdiction in the
United Kingdom Overseas Territories,
and over the territories which are
within the district of the Argentine
consular officer at Hong Kong.

The Secretariat,
Antigua,

5th May 1956.



19/00010
OONFIRMATION OF ORDINANCIS.
No. 54.

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:—

Montserrat.
No. 11 of 1955, “The Defence
Force (Amendment) Ordinance,
1955.”

The Secretariat,
Antigua.
8th May, 1956.
Ref. No. 47/00299.
St. Kitts Nevis and Anguilla.

No. 14 of 1955 “The Dogs (Injury
to Poultry and Small Stock) Ordi-
nance, 1955”.

The Secretariat,
Antigua.
9th May, 1956.

Ref. No. 47/00370.

No. 55.

The Governor’s Deputy has this
day been pleased to cssent to the
undermentioned Ordinances:—

Montserrat.

No. 2 of 1956, * The Development
(Ice and Cold Storage) Loan Ordi-
nance, 1956.”

No. 3 of, 1956. “The Animals
(Diseases and Importation) (Amend-
ment) Ordinance, 1956.”

No. 4 of 1956, “The Passengers
(Unsexaworthy Ships) (Amendment)
Ordinance, 1956.”

Virgin Islands.
No. 3 of 1956, “The Land and
House ‘ax (Amendment) Ordinance,
1956.” May 5

The Secretariat,
Antigua.

8th May, 1956.

No. 56.

The following Ordinances and Stat-
utory Rules and Orders are circulated

with this Gazette and form part
thereof:—
ORDINANCES.
Montserrat.

No. 2 of 1956, “The Development
(Ice and Cold Storage) Loan Ordi-
nance, 1956.” 4 pp. Price 6 cents

No. 3 of 1956, “The Animals
(Diseases and Importation) (Amend-
ment) Ordinance, 1956.”

2 pp. Price 4 cents.

No. 4 of 1956, ‘The Passengers
(Unseaworthy Ships) (Amendment)
Ordinance, 1956.”

1 pp. Price 3 cents.

Virgin Islands.
No. 16 of 1955, “The Motor Vehi-
cles (Amendment) Ordinance, 1955.”
T pp. Price 9 cts,
No. 3 of 1956, The Land and
House Tax (Amendment) Ordinance,
1956.” 1 pp. Price 3 cts.

STATUTORY RULES & ORDERS.

Antigua.
No. 12 of 1956,“ The Income Tax
(Double Taxation Relief) (Norway)
Order, 1956.” 17 pp. Price 20 cts.

Montserrat.
No. 4 of 1956, “The Income Tax
(Double Taxation Relief) (Norway)
Order, 1956.” 17 pp. Price 20 cis.



INSURANCE OF GOVERN-
MENT MOTOR VEHICLES.

Tenders are invited for comprehen-
sive insurance coverage of all Gov-
ernment own vehicles. There are
approximately 71 such vehicles to be
insured.

2. The contract of insurance should
provide that where coverage is given
during the currency of the Policy
such coverage will expire on the
termination of the Policy and in
every such case for an adjustment of
the appropriate premium.



80 THE

3. A list of the motor vehicles
with necessary information will be
supplied to insurance agents on re-
quest.

4, Tenders should be in sealed
envelopes marked “ ‘lender for In-
surance of Vehicles” and shonld be
addressed to the Administrator to
reach the Administrator’s Office not
later than 4 p.m. on Friday 22nd
June, 1956.

5. Government does not bind itself
to accept the lowest or any tender.

Administrator's Office,
Antigua.
30th April, 1956.

6



LEEWARD ISLANDS GAZETTE.

DEMERARA RICE.

A consignment of 1,200 bags of
First Quality Demerara Rice arrived
in the Presidency by S.S. West
Indian on April 26th, and the Acting
Supply Officer is now offering this
rice for sale at the following prices:

Wholesale
per bag of ‘Retail
177 lb. per lb.
Demerara, first
quality $23.26 14,

Administrator's Office,
Antignia.
4th May. 1956.

Ref. No. T.P. 40/20,



[10 May, 1956.
RAINFALL FIGURES.

Central Experiment Station.

Month.
Jan.
Feb.
Mar.
April

May Sth



1952.

2.41
1.60

1.62



Antigua.
1953. 1954, 1055. 1986.
1.93 3.04 2.16 5.15
1,02 2.45 .68 1.28
5.60 1,08 .83 1.40
2.06 49 1.75 3.83
Ay 147616

10.78





6.18 11.77

7.20





AppoINTMENT OF Koad WARDENS UNDER SECTION 7 OF THE ROAD ORDINANCE, 1955.

The Commissioner of the Virgin Islands has been pleased to appoint with effect from the 2nd February,
1956, the following persons to be Road Wardens for the District mentioned opposite their respective names:—

:» COARRIS PENN of Kast End wee
Ivan Hopes of Hunrumn’s Gut as
EVERMOND PICKERING of Road Town
Hmnry W. SMITH of Carrot Bay
GeORGE CHRISTOPHER of Brewers Bay
MpWY FLAX of the Valley, Virgin Gorda
REGINALD RYMER of the Sound, Virgin Gorda
TRA SMITH of Anegada
FRANCISO CHINNERY of Jost Van Dyke

Commassioner’s Office,
Tortola,

British Virgin Islands.

Ref, No. 56/00123.



ANTIQUA.

District A

Printed at the Government Printing Office, Leeward Islands, by EARL Pi@ort,

Acting Government Printer.—By Authority.
1956.

Tasrymddan

a
}

( Price 69 cents. |



LO Shey

[> No. 20 ‘g:

if
& LLuShi) wvo




Develapment (lee and Cold
Srorage) Loan.

I AssEn,
P. D. Macponarp,
Governor’s Deputy.
5th May, 1956.

MONTSERRAT.
: — No 2 of 1956.

An Ordinance to authorise the raising of a loan for
an amount of ninety-six thousand dollars for
the purpose of financing improvements to the
ice and cold stornge facilities in the Presi-
dency.

fo
(/

[5th May, 1956.]

WHEREAS it is expedient to raise a loan of
ninety six thousand dollars for the purpose speci-
fied in the Schedule to this Ordinance:—

. ENACTED by the Legisluture of Montserrat

as follows:—

{

Fe 1. This Ordinance may be cited as the
Development (Ice and Cold Storage) Loan Ordi-
nance, 1956.

2. The Governor or the Crown Agents for
Oversea Governments and Administrations (herein-
after referred toas “the Crown Agents’”’) acting
on his behalf may raise by loan an amount
sufficient to produce as nearly as may be the sum
of ninety-six thousand dollars and ‘such further
sum as inay be necessary to defray the expenses
of issue.

3. The principal monies and interest repre-
sented by the loan issued under the provisions of
this Ordinance are hereby charged upon and shall
be payable out of the general revenues and assets
of the Presidency.

4. (1) Any sum raised to defray the ex-
penses of issue shall be applied only to that
purpose.

By ¢. 734+
Lo &7 £
pee

MONTSERRAT.

Commence-
ment.

Preamble.

Short title,

Governor or
Crown Agents
to raise
$96,000.00.

Principal

and interest
charged upon
general
revenue.



MONTSERRAT.

Method of

raising loan.

No. 4/1954,

Raising of
loan in
United
Kingdom,

Development (Ice and Cold No. 2 of 1956.
Storage) Loan,

(2) Save as aforesaid, the money borrowed

under this Ordinance shall be appropriated and
applied to the purpose specified in the Schedule to
this Ordinance.

5. The loan herebv authorised, or any part

thereof, may be raised either—

(a) in the Presidenev under the provi-
sions of the General Local Loan Ordinance,
1954, or

(6) in the United Kingdom by the
Crown Agents.

6. If the loan hereby authorised or any part

thereof shall be raised in the United Kingdom then
the following provisions shall apply:—

(a) So long as any portion of such loan
remains outstanding the Governor shall in
each half-year ending with the day on which
the interest on such lon falls due appropriate
out of the general revenues and assets of the
Presidency «a sum equal to one half-year’s
interest on the whole of such loan outstanding
and shall remit that sum to the Crown Agents
at such time as will enable them to pay there-
out the then current half-year s interest on
the day on which it falls due.

(6) The Governor shail also in each
half-year ending as aforesaid appropriate out
of the said revenues nnd assets of the Presi-
dency for the formation of a sinking fund for
the repayment of the loan at par an “additional
sum in respect of the total nominal amount of
such loan outstanding equal to one-half of the
annual contribution to be decided upon by the
Governor on the issue of the loan and shall
remit that sum to the Crown Agents with the
remittance hereinbefore mentioned.

Provided that the said contribution shall
commence not less than three years after the
date from which the interest on such loan
shall commence to run.



No. 2

of 1956. = Development (Ive and Cold 3 MONTSERRAT.

Storage) Loan.

(c) The aforesaid annual contribution
shall be not less than snch amount as may be
determined with the approval of the Secretary
of State to be sufficient to redeem such loan at
its due date.

(d) The Crown Agents shall, for the
purpose of forming a sinking fund for the
final extinction of the debt, from time to time
place at interest or invest in the purchase of
such securities as may from time to time be
approved by the Secretary of State so much
of the meney so remitted to them as aforesaid
as shall not be required for the pavment of
interest for the current half-year and shall
also place at interest or invest in the purchase
of like securities the accumulations of interest
or the dividends, interest or produce of such
investments, and may from time to time with
the approval of the Secretary of State change
any such investments, and shall hold such
fund in trast for the repayment of the princi-
pal monies for the time being repr esented by
such loan.

(e) If at any time the trustecs of the
sinking funds are. satisfied that the value of
any sinking fund provided by this Ordinance
will be sufficient, with further accumulations
of interest bat without further payment. of
contributions, to enable the loan to be redeem-
ed out of the proceeds of the sinking fund
when the same shall fall due to be redeemed,
the Governor may, with the approval of the
Secretary of State, suspend further payment
of contributions.

Provided that contributions to the sink-
ine fund shall be recommenced if the trustees
shall at any time inform the Governor that
this is necessary.

(7) In case the sinking fund provided
for by this Ordinance shall be insufficient for
the payment of all the principal monies so
borrowed under the authority of this Ordi-



MonTeerRaT. 4 Development (Ice and Wold No. 2 of 1956,
Storage) Loan.

nance at the time the same shall have become
due the Governor shall make good the defi-
ciencies out of the general revenues and assets
of the Presidency.

QO. E. Henry,
President.

Passed the Legislative Council this 27th day
of April, 1956.

Js. H. Carrorr,
Clerk of the Council.

SCHEDULE.

Ice and Cold Storage Improvement ..... 596,000.00

\

AN IIGUA.
Printed at the Government Printing Office, Leeward Islands,
by EARL Pigort, Acting Government Printer—By Authority.
1956.
47/00406—485—5.56. [Price 6 cents





No. 3 of 1956.

Animals (lseases and
Importation) (Amendment).

[L.8.]
I Assent,
P. D. Macponatp,
Governor's Deputy.
jth May, 1956.

MONTSERRAT.
No. 3) of 1956,

An Ordinance to amend the Anitnals
and Importation) Ordinance, 1954.

[5th May, 1956 |

( Diseases

ENACTED by the Legislature of Mont-
serrat as follows:—

1. This Ordinance may be cited as the
Animals (Diseases and Importation) (Amendment)
urdinance, 1456, and shall be read as one with the
Animals (Diseases and Importation) Ordinance,
1954, hereinafter called the Principal Ordinance.

2. Paragraph (a) of subsection (1) of sec-
tion 4.0f the Principal Ordinance is hereby amend-
ed by substituting for the word “animals” first
occurring in the said paragraph the word “animal’’.

3 Paragraph (a) of subsection (2) of sec-
tion 12 of the Principal Ordinance is hereby
amended by replacing the full stop at the end
thereof by a semi-colon.

4. Paragraph (6) of subsection (2) of sec-
tion 13 of the Principal a - hereby
nen by substituting the word $ for the

word “on”

5. Section 20 of the Principal Ordinance
is hereby amended by deleting paragraph (0)
thereof and by relettering paragraphs (c), (d),
(), Fy (a> (A) and (i) as (1), ©), (a),
(f), (g) and (A) respectively.

Monrsenrat.

Commerce-
ment.

Short title.

15/1954,

Amendment
of paragraph
(4) of sub-
section (1) of
section 4 of
the Principal
Ordinance.

Amendment
of paragraph
{a} of sub-
section (°) of
section 12 of
the Principal
Ordinance.

Amendment
to paragraph
(b) of sub-
section (2) of
section 13 of
the Principal
Ordinance.

Amendment
of section 20
of the
Principal
Ordinance.



Montserrat.

Amendment
af snbsection
(3) of section
22 of the
Principal
Ordinance.

2 Animals (Diseases and No. 8 of 1956
Importation) (Amendment).

6. Subsection (3) of section 22 of the Prin-
eipal Ordinance is hereby amended by substituting
for the word “animals”? occurring therein the

word “animal”,

O. E. Henry,
President.

Passed the Legislative Council this 27th day

of April, 1956.

Js. H. Carrort,
(Verk of the Counet!,

ANTIGUA.

Printed at the Government Printing Office, Leeward Islands
by Ears Praorr, Acting Government Printer.—By Authority,

1956.

4700330 -485-—5.56, [Price 4 cenis]



No. 4 of 1956. Passengers (Unseaworthy Ships) MONTSERRAT.
(Amendment).

{L.8.]
I ASSENT,
bP. D. MACDONALD,
Governor’s Deputy.

doth May, 1956.

MONTSERRAT.
No. 4 of 1956,

An Ordinance to amend the Passengers (Unseaworthy
Ships) Ordinance, 1910.

[5th May, 1956] Commence-

ment,

ENACTED by the Legislature of Montserrat ag
follows:—

1. This Ordinance may be cited as the Passengers Short title.
(Unseaworthy Ships) (Amendment) Ordinance, 1946 and
shall he read as one with the Passengers (Unseaworthy
Ships) Ordinance, 1910, hereinafter called the Principal 3/1910.
Ordinance,

2. Section 2 of the Principal Ordinance is herehy Amendment
amended by deleting therefrom the words “registered in . pein 2 of
* ] Te +g 1 rincipa
a port in this Colony, and”. Ordinance,

O. E. Henry,
President.

Passed the Legislative Council this 27th day of April.
1956.

Js. H. CARROTT,
Clerk of the Council.

ANTIGUA.
Printed at the Government Printing Office, Leeward Islands,
by Ear Preort, Acting Gove nment Printer —By Authority.
1956.
47/00364—485 —5.56 | Price 3 cents.)



No. 16 of 1935. Motor Vehicles (Amendment).
[1.5]

I Assent,
Kk, W. Bracxpurng,

Governor.
: 24th March, 1956.

VIRGIN ISLANDS.
No. 16 of 1955.

An Ordinance to amend the Motor Vehicles
Ordinance, 1954.

ENACTED by the Legislature of the Virgin
Tslands.

1. This Ordinance may be cited as the Motor
Vehicles (Amendment) Ordinance, 1955, and shall
be read as one with the Motor Vehicles Ordinance,
1954, hereinafter called the Principal Ordinance.

2. The long title of the Principal Ordinance
is hereby replaced as follows: —

‘““An Ordinance to provide for the regu-
lation of traffic on roads.and for the licensing,
registration, operation and taxation of vehicles
and for purposes connected therewith.”.

3. The short title of the Principal Ordinance
is hereby amended by the deletion of the words
“Motor Vehicles’ and the substitution therefor
of the words “ Vehicles and Road Traffic’.

4. Section 2 of the Principal Ordinance is
hereby amended as follows:—

(a) by the insertion between the defini-
tions of “owner” and “prescribed” of the
following definition—

park” or “parking”? means to
permit a vehicle, whether occupied or not,
to stand upon a road otherwise than
temporarily for the immediate purpose of
and while actually engaged in loading or
unloading goods, or the taking up or

oe 66

Virgin
IsLANDs,

Short title,

9/1954,

Replacement
of long title
of the Princi-
pal Ordinance.

Amendment
of short title
of the Princi-
pal Ordinance,

Amendment
of section 2 of
the Principal
Ordinance.



Vircin
ISLANDS,

Amendment
of section 3 of
the Principal
Ordinance.

Amendment
of section 4 of
the Principal
Ordinance.

2

Motor Vehteles (tincndment). No, 16 of 1955,

setting down of passengers, or in obedi-
ence to traffic regulations or traffic signs,
or the directions of a police officer ;”’;

(8) by the insertion between the defini-
tions of “section” and “ traffic sign” of the
following definition—

‘“ “traffic” includes bicycles,
tricycles, motor vehicles, vehicles of every
description “and all one heing ridden,
driven or Jed and pedestrians 3”;

.

(¢) by the in sertion between the defini-
tions of “traffic sign” and “ Treasurer” of the
following definition—

*& “the Commission’? means the

Public ‘Transport Commission constituted

under section 3;’: and

(@) hy the insertion after the definition

of “'Preasarer? of the following definitiou—

“vehicle”? ineludes carriages,

wagons, carts, motor vehicles, tractors,

hieveles, tricycle, vans, hand carta,

sledges, trucks, Pree and all other

machines for the conveyance of goods
or persons.”

5. Section 3 of the Principal Ordinance is

hereby amended by the deletion of the words and

brackets “(hereinafter referred to us ‘‘ the Commis-
sion”) appearing therein.

6. Section 4 of the Principal Ordinance is

hereby amended as follows: —

(a) by deletion of the word “and”
in sub-paragraph (1) of paragraph (7) thereof;

(6) by the addition of the word “and” at
the end?of sub-paragraph (ii) of paragraph
(7) thereof; and

(c) by the addition after sub-paragraph
(ii) of paragraph (f/f) of the following
sub-paragrapli—

“(ii) animal drawn vehicles and
pedal bicycles;”; and



No. 15 of £955. Motor Vehir ‘es ee 3. VIRGIN

ISLANDS.
Cf) by the insertion of She words “ or

other vehicles” immediately — before be
semicolon at the end of paragraph (y) thereof.

7. Subsection (2) ot section 5 of the Princi- Amendment
a] Mle aptiive ee beeelnee oo # ele of section 5 of
pal Ordinance is hereby amended as follows: — fe Es aie pal
: . . Ordinance,
(a) a the substitution of the word
trafic’? for the words “inotor vehicles’? in
paragraphs (a), (4) aud (e) thereof; and
(6) by the deletion of the word “ motor”

in paragraphs (4) and (/) thereof.

8. For section 8 of the Principal Ordinance Replacement
the following is hereby substituted :— pee en
: % the Principal
5 . Ordinance,
Interference Avy person who shall in-

with signs, Jere, derdce. Pomove@ or Th wv Manner
interfere with any traffic sign law-
fully placed on any road by or under
the direction of the Commission shall
be guilty of an offence against
this Ordinance.’

9. After seetion 16 of the Perineipal Ordi- Insertion of
nance the following sections shall be inserted:— Rem secons:
pal Ordinance,
» Restriction IGA. it shall be lawful for
] hae sue the Cominission to refuse to issue a
driver's driver's Heence to an applicant who
Heenew alter bas within the three ycars preceding
fomerome. the application, been convicted of

manslaughter arising out of the use
of any meter vebiele, ov of an offence
tnder section 2) or seetion 22 o7 of

epeated offences under any one or
more of the other sections or of any

regulations inde there ‘under,

Application of 166. Che Governor in Council

other pro- / : : :

visions. may by (eer published in the
(racetié, PYrovice—

(a) that any of the provisions
of this Ordinance or any regulations
relating too motor e hicles shall
apply, autdfis autandis, tO animal
drawn vebicies and pedal hicyeles,
and the owners, drivers or riders
thereof ;



VirGIN

IsLanps.

4 Motor Vehicles (Amendment). No. 16 of 1955.

Licensing of
animal drawn
vehicles and
pedal bicyzles,

Penalty for
use of animal
drawn vehi-
cles or pedal
bicycles with-
out licence.

Application
for and issue
of licence.

(b) that any specified class of
animal drawn vehicle shall be
exempted from the requirements of
this Ordinance regarding the licensing
of and the payment of licence duties.

16C. Every animal drawn vehicle
and pedal bicycle shall be licensed in the
manner provided in this Ordinance and
it shall be the duty of the owner or other
person in charge of the vehicle on
demand by any police officer to produce
such licence within a reasonable time
after the demand is made.

16D. The owner and driver or
rider or other person in charge of any
animal drawn vehicle or of any pedal
bicycle which is used on a road without
a licence in that behalf issued under this
Ordinance shall each be guilty of an
offence, and shall each be liable on
summary conviction to a penalty not
exceeding five pounds:

Provided that a person shall not
be convicted of an offence under this
section if he proves that he has not had
a reasonable opportunity of obtaining
a licence and that the animal drawn
vehicle or pedal bicycle was being used
on the road for the purpose of obtaining
a licence.

16E. (1) Application for the
licensing of an animal drawn vehicle or
pedal bicycle shall be made to the
‘‘ommission in the prescribed form, and
subsequent applications for the renewal
of a licence shall be made in person or
by letter, the old licence being at the
same time returned to the Commission.

(2) Licences issued under this sec-
tion shall be in the prescribed form, and
shall expire on the 31st day of
December following the date of issue.



No. 16 of 1955. Motor Vehicles (Amendment). 6 Vircin

(3) The duties to be paid on such
licences shall be as set out in the First
Schedule to this Ordinance.

(4) No duty shall be charged for
a licence in respect of any animal drawn
vehicle or pedal bicycle which is the
property of the Government of the
Presidency or Colony or of any govern-
ment body.

(5) Upon licensing any animal
drawn vehicle or pedal bicycle the
Commission shall enter in the Register
of Animal Drawn Vehicles and Pedal
Bicycles opposite the entry relating to
that vehicle or bicycle the number and
date of the licence.

16F. The Commission may, _ if

-necessary for the purpose of safety or

10.

for preventing injury to roads or cruelty
to animals by the overloading of any
animal drawn vehicle, endorse on the
licence the number of passengers or
weight of load to be carried, and, in that
case, if the number of passengers or the
load carried on such vehicle is in excess
of such maximum, the driver or other
person in charge of the vehicle and the
owner of the vehicle shall be guilty of
an offence.”

Section 22 of the Principal Ordinance

is hereby amended by the addition of the following

as subsection (3) of the section:—

this

~

(3) The reference in subsection (2) of
section to “the date of the conviction ”

shall in a case where the operation of an order
disqualifying « person from holding a driver’s
licence is suspended pending an appeal be
construed to mean such date 2s muy be fixed
by the Court by which the appeal is
determined.”

IsLanDs.

Power to fix
maximum
loads for ani-
mal drawn
vehicles.

Amendment
of section 22
of the Princi-
pal Ordinance,



VIRGIN
Isuanps.

Amendment.
of sedtion 25
of the Princi-
pal Ordinance,

Amendment
of section 31
of the Princi-
pal Ordinance.

Amendment.

of section 32
of the Princi-
pal Ordinance,

Amendment

of section 386
of the Princi-
pal Ordinance.

Amendment

of section 43
of the Prinei-
pal Ordinance,

Substitution
of section 44
of the Prin-
cipal Ordi-

nance,

6 Motor Vehielex Amendment). No. 16 of 1955

11. Seetion 25 of che Principal Ordinance is
hereby amended by the substitution of the word
“indieted ? for the word ‘indicated ” appearing in

the second line of the section.

12. Section 31 of the Principal Ordinance 1s
poy aimeniled by the substicntion of the word
© fraudulent tly” for the word “fra dulently ’
wherever the latter word appears in paragraph 1 (a),
and the word ‘fraudulent’? for the word
“fradulent” in the marginal note to the said

section,

18. Seetion 3. of the Principal Ordinanee
is hereby amended as follows:—

(a) by the deletion of the word “ motor ”

in the marginal note thereof; and

(b) by the insertion between the word
‘motor’? and the word “vehicle”? in subsec-
tions (1) and (3) thereof of the words

‘or other’.

14. Section 36 of the Principal Ordinance is
hereby amended by the substitution of the word
“ fraudulent” for the word fradulent” appearing
in the marginal note :o the subsection.

15. Section 43 of the Principal Ordinance is
hereby amended by the ‘insertion alter the word

“dnotor” in paragraphs (a), (2), (+), (e)s (y), C/)

and (n) of subsection (1) thereof of the words
‘or other”

16. For section bi of the Principal Ordi-
nance the following is hereby substituted:—

~ General 44.° Any person guilty of an offence
penalty. against this Ordinance for which no

penalty is expressly provide “¢ shall be
liable on summary conviction to a penalty
not exceeding one hundred and twenty
dollars or to imprisonment for any termi
not exceeding six months.”.



No. t60f 1955. Motor Vehicle. (Amendment) 7 Viruin
ISLANDS,
17.) Bor the First Schedule of the Principal substitution
: Be oe Vaal ae : of Kirst
Ordinance the following is hereby substituted:— gy op
the Principal
Ordinance.

* FIRST SCHEDULE

FEES

$c.
1. Licensing of motor cycle ak 3.14
2. Licensing of motor cycle with side car we 6.86

3. Licensing of motor vehicle (other than
a motor cycle) not used commercially... 10.29

4, Licensing of motor vehicle (other than
a motor cycle) used commercially we = «1714
5. Licensing of pedal bievele a 86
6, Licensing of animal drawn vehicle — 71

Driver’s Licences —
(a) Motor Cycle Driver’s Licence ae 1.71

(6) Private Driver’s Licence oes Lit

(ce) Chaulfeur’s Licenee ay 3.43

(d) Visitor’s temporary Licence ie .86

8. Registration of any motor vehicle at 2.87

%. Registration of pedal bicyele ae 86

10. Registration of any animal drawn vehicle ... 171

11. ‘Transfer or amendment of registration

or licence ro 34

12.) Driving test oo 171
13. Duplicate Certificate or Licence a 430”

H. A. C. Howarp,
President.

Passed the Legislative Council this 20th day of September,
1935.
H. O. Creque,
Clerk of the Couneil.

ve-c minitted to the Legislative Council under Rule 59 of
the Legislative Council Rules 1950 (S.R. & O. 1950 No, 22)
for consideration of certain amendments proposed by the
Governor, and amended accordingly, this 5th day of
March, 1956.
H. O. Crequr,
: Clerk of the Counetl.



ANTIGUA.
Printed at the Government Printing Office. Leeward Islands,
by Eart. Pigorr. Acting Government Printer.—By Authority.
1956,

47/00290—580—5.56. frice 9 cents,





No. 3 of 1956. Land and House Tax
(Amendment)
(L.8.]
I ASSENT,
bh. D. MACDONALD,
Governors Deputy,

Sth May, 1956,

VIRGIN ISLANDS.
No. 3 of 1956.

An Ordinance to amend the Land and House Tax Ordi-
nance, 1955.
{oth May, 1946]

ENACTED by the Legislature of the Virgin Islands.

1. This Ordinance may be cited as the Land and
House Tax (Amendment) Ordinance, 1956, and shall be
read as one with the Land and House Tax Ordinance,
1955, hereinafter called the Principal Ordinance,

2. The following section shall be substituted for
section 24 of the Principal Ordinance:—

“24, In all cases where land or houses are sold
by the Provost Marshal under the provisions of this
Ordinance he may, if requesred so to do by the
purchaser, deliver possession thereof to the purchaser
after the sale has been perfected and if necessary the
Provest Marshal may use such force as may be
requisite te eject any occupier who refuses to
surrender the same:

Provided that the person beneficially entitled
to any land or hense so sold, or his duly accredited
agent shall be at liberty to redeem the same and if
necessary to institute proceedings for the recovery
thercof within six months after perfecting the sale
upon payment into court for and on behalf of the
purchaser of the sum of money originally paid by
the purchaser for the said land or house together
with interest thereon at the rate of five per centum
per annum,”

H. A. C. Howarp,
President.

Passed the Legislative Council this 5th day of March,
1956.
H. 0. Crque,
Clerk of the Council,

ANTIQUA.



VirGIn
IsLaNnns.

Commence-
ment.

Short title,

6/1955

Substitution
of section 24
of the Prinei-
pal Ordi-
nance,

Power to
Provost
Marshal
to give
possession,

Printed at the Government Printing Osfice, Leeward Islands,
by Earu Pioorr, Acting Goverument Printer.——By Authority.

1956,
47/00220—480—5 56

[Price 3 cents.]



LEEWARD ISLANDS

ANTIGUA.

STATUTORY RULES AND ORDERS.
1956, No. 12.

Tue Income Tax (Dounte Taxation Renier) (Norway)
OrDER, 1956, pbaTeD May 8, 1956, MADE BY
THE GOVERNOR IN CoUNCIL. UNDER SECTION 52A OF THE
Income Tax Orpinancr, 1945 (No. 7/1945), 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 © ‘ounell by Order declares that arrangementa
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 to the contrary contained in any
enactment:

AND WHEREAS by a Convention dated the 2nd day
of May, 1951 between the Government of the United
Kingdom and the Government of Norway, arrangements were
mude among other things for the A ioidmice, 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 Contracting Parties of the said Convention,
subject to such modifications and conditions (ineludiag
conditions as to termination ) as may be specitied in the
exchange of notes, to any territory, for whose international

relations the nied Kingdom is responsible, which imposes
eee substantially similar in character to those which are the
subject of the said Convention:

AND WHEREAS by an Exchange of Notes dated
the 18th day of May, 1955, the said Convention with certain
modifications was applied to the Presidency:



2
NOW, THEREFORE, the Governor in Council doth

hereby order as follows:—

1. Short Title. This Order muy be cited as the
Income Tax (Double Taxation Relief) (Norway) 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 Norway;

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

FIRST SCHEDULE.

Agreement between the Government of the United King-
dom and the Norwegian Government for the Avoidance
of Double Taxation and the Prevention of Fiscal
Evasion with respect to Taxes on Income.

The Government of the Uvited Kingdom of Great Britain
and Northern Ireland and the Government of Norway,

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

Have agreed as follows:—

ArTicLe I

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

(a) In Norway:

The national income tax, including the national
defence tax on income, the communal income tax, the
old age pension tax, the war pension tax, and the sea-
men’s tax, and, for the purposes of Article XIX the
national property tax, including the national defence tax
on property (hereinafter referred to as “Norwegian 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”).



8

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

Artic ir IT

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;

(6) The term ‘‘ Norway” means the Kingdom of
Norway, excluding Spitsbergen and Bear Island and Jan
Mayen and the Norwegian dependencies outside Europe;

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

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

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

’

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

rate;

(g) The terms “resident of the United Kingdom”
and “resident of Norway” mean respectively any person
who is resident in the United Kingdom for the purposes
of United Kingdom tax and not resident in Norway for
the purposes of Norwegian tax, and any person who is
resident in Norway for the purposes of Norwegian 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 managed
and controlled in the United Kingdom and as resident in
Norway if its business is managed and controlled in
Norway;

(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 Kinydom or a person who is a
resident of Norway, as the context requires;



4

(‘) The terms “United Kingdom enterprise” and
“Norwegian 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 Norway, and the terms “enterprise of one of
the territories” and “enterprise of the other territory ”
mean a United Kingdom enterprise or a Norwegian enter-
prise, as the context requires;

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

(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 fide 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
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;

(iii) The fact that a company which is a 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-
nent of its parent company.



B

2, Where under the present 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
to the amount thereof which is remitted to or received in that
other territory, the exemption to be ullowed 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 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,

ARTICLE III

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

2. The industrial or commercial profits of a Norwegian
enterprise shall not be subject to United Kingdom tax unless
the enterprise carries on a trade or business.in the United King-
dom 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 it were an independent enterprise engaged in the
same or similar activities under the same or similar conditions
and dealing at arm’s length with the enterprise of which it is a
permanent establishment.

4, Where an enterprise of one of the territories derives
profits, under contracts concluded in that territory, from sales
of gocds 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.

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

(5) 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 have accrued to one of the enterprises but by reason
of those conditions have not so accrued may be included in the
profits of that enterprise and taxed accordingly.

ARTICLE V

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

Arrictr: VI

1. (a) Dividends paid by a company which is a resident
of the United Kingdom to a resident of Norway,
who is subject to tax in Norway 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.



7

(b) Norwegian tax on dividends paid by a company
which is a resident of Norway to a resident of the
United Kingdom, who is subject to tax in the
United Kingdom in respect thereof and does not
carry on trade or business in Norway through
a permanent establishment situated therein, shall not
exceed 5 per cent.:

Provided that, where the resident of the
United Kingdom is a company which controls,
directly or indirectly, not less than 50 per cent.
of the entire voting power of the company pay-
ing the dividends, the dividends shall be exempt
from Norwegian tax.

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 an 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.

ArticLte VII

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 thereof and
does not carry on a trade or business in the first-mentioned
territory through a permanent establishment situated therein,
shall be exempr from tax in that first-mentioned territory.

2. In this Article—

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

(6) 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.



8
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 sources within one of
the territories fromm the sale of patent rights by a resident of the
other territory, who does not curry ona trade or business in the
first-inentioned territory through a permanent establishment
situated therein, shall be exempt from tax in that first-mention-
ed territory.

Articte VIII

1. Where under the provisions of, the present Conven-
tion a resident of the United Kingdon is exempt or entitled to
relief from Norwegian tax, similar exemption or relief shall be
applied to the undivided estates of deceased persons insofar
us one or more of the beneficiaries isa resident of the United

Kingdom.

2. Norwegian tax on the undivided estate of a deceased
person shall, insofar as the income accrues to a_ beneficiary
who is resident in the United Kingdom, be allowed as a credit
under article X VI.

Articue IX

1, Remuneration, including pensions, paid by, or ont of
funds created by, one of the Contracting Parties to any
individual in respect of services rendered to that Party in the
discharge of governmental functions shall be exempt from tix
in the territory of the other 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 anv
trade or business carried on by either of the Contracting
Parties for purposes of profit.

ArTICLE X
1. An individual who is a resident of the United Kingdom
shali be exempt from Norwegian tax on profits or remuneration
in respect of personal (including professional) services perform-
ed within Norway in any year of assessment if—

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



5

(5) 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.

2. An individual who is a resident of Norway 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) he is present within the United Kingdom for a
period or periods not exceeding in the aggregate 183 days
during that year; and

(6) the services ure performed for or on behalf of a
resident of Norway; and

(c) the profits or remuneration are subject to
Norwegian 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.

ArTIcLE X]

A resident of one of the territories shall be exempt from
tax in the other territory in respect of renumeration for ser-
vices performned on ships or aircraft operating outside the other

territory.
ArticLE XII

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

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



10
Anticytr XIII

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.

Artiche XIV

A student or apprentice from one of the territories, who
is receiving full-time education or traming in the other territory,
shall be exempt from tax in that other territory on payments
made to him from abroad for the purposes of his mainten-
ance, education or training.

ARTICLE XV

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

Articte X VI

1. Subject to the provisions of the law of the United
Kingdom regarding the allowance as « credit against United
Kingdom tax of tax payable in a territory outside the United
Kingdom, Norwegian tax payable, whether directly or by
deduction, in respect of income from sources within Norway
shall be allowed as a credit against any United Kingdom tax
payable in respect of that income.

Where such income is an ordinary dividend paid by a
company resident in Norway, the credit shall take into account
(in addition to any Norwegian tax appropriate to the
dividend) the Norwegian 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 Norwegian tax so pay-
able by the company shall likewise be taken into account in so
far as the dividend exceeds that fixed rate:



il

Provided for the purposes of this paragraph of this Arti-
cle, the credit to be allowed for Norwegian communal income
tax shall not exceed one-half of the said communal income tax.

2. Where United Kingdom tax is payable, whether direct-
ly or by deduction, in respect of’income-from sources within
the United Kingdom, und that income is chargeable also to
Norwegian tax, the Norwegian tax payable by the person
entitled to such income on his total income chargeable to Nor-
wegian tax shall be reduced by an amount which bears the
“same proportion to that Norwegian tax as the income from
sources within the United Kingdom bears te the said total
income. Provided that the Norwegian Ministry of Finance
and Customs may decide that the deduction shall not exceed
the amount of the United Kindom tax.

Where such income is an ordinary dividend paid by a
company resident in the United Kingdom, the deduction, in
the event that it is restricted to the amount of the United
Kingdom tax, shall take into account (in addition to the
United Kingdom tax appropriate to the dividend) the United
Kingdom profits tax payable by the comp: my in respect of its
profits; and, where it is a dividend paid on participating
preference alae and representing both a dividend at. a fixed
rate to which the shares are entitled and an additional partici-
pation in profits, the profits tax so payable by the company
shall likewise be taken into account in so far as the dividend
exceeds that fixed rate.

3. Where income is derived from sources outside both
the United Kingdom and Norway by a person whio is resident
in the United Kingdom for the purposes of United Kingdom
tax and also resident in Norway for the purposes of Norwegian
tax, the income may be taxed in both countries (subject to any
Convention which may exist between either of the Contracting
Parties and the territory or territories from which the income
is derived), A credit shall be allowed in accordance with
paragraph 1 of this Article against any United Kingdom tax
payable in respect of that income, equal to that proportion of
the United Kingdom tax or the Norwegian tax, whichever is
the less, which ‘such person’s income from sovrces within the
United Kingdom bears to the sum of his income from sources
within the United Kingdom and his income from
sources within Norway; and a deduction shall he allowed in
accordance with paragraph 2 of this Article against any
Norwegian tax payable in respect of that income equal to that
proportion of the United Kingdom tax or the Norwegian tax,



ig

whichever is the less, which such person's income from sources
within Norway bears to the sum of his income from sources
within the United Kingdom and his income from sourees within

Norway.

4. For the purposes Fi this Article, profits or remunera-
tion for personal (including professional) services performed in
one of the territories shall be deemed to be income from sources
within that territory, except that the renumeration of a
directer of a company, shall be deemed to be income from
sources within the territory in which the company is resident,
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.

ArTicLeE XVIT

1. The taxation authorities of the Contracting Parties
shall exchange such information (being information 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 persons (including a Court) con-
cerned with the assessment, determination 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 professional 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 representative; in the
ease of Norway, the Ministry of Finance and Customs;
and, in the case of any territory to which the present Conven-
tion is extended under Article XX, the competent authority for
the administration in such territory of the taxes te which the
present Convention applies.

Articty X VIII

The Agreement of 18th December, 1924(0), between
Great Britain and Norway for the reciprocal exemption from

“(b) S. B, & 0, 1925 (No. 103) p. 600,



13

income tax in certain cases of profits accruing from the busi-
ness Of shipping, and the Agreement of 21st December, 1938 ©),
between the United Kingdom and Norway for the reciprocal
exemption from taxes in certain cases of profits arising through
agencies, shall not have effect—

(a) in Norway, for any period for which the present
Convention has effect in that country;

(/) inthe United Kingdom, in relation to any tax
for any period for which the present Convention
has effect as respects that tax. .

AnticLe XIX
l. The nationals of one of the Contracting Parties
shall not be subjected in the territory of the other Con-
tracting Party to any tuxation 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 shall not

be subjected in the other territory, in respect of profits or

apital 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 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, .

4. Nothing in paragraph 1 or paragraph 2 of this Article
shall be construed as obliging one of the Contracting Parties
to grant to nationals of the other Contracting Party who are
not resident in’ the territory of the fortaer Party the same
personal allowances, , reliefs and redeetions for tax purposes
ng are vranted to its own nationals.

5. [In this Article the term ‘nationals’? means—
Wr) in relation te Norway, all Norwegian citizens
and all judictil persons domiciled in Norway;

(@) 8. R. & 0, 1939 (No, 1319) LL, p. 1734,



14

(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,
and associations 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 uny authority

whutsoever.
ARTICLE XX

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

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

ARTICLE XXI

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

2. The present Convention shall enter into force upon
the exchange of ratifications and the foregoing provisions
thereof shall have effeet—

(a) In the United Kingdom:

as respects income tax for any year of assessment
beginning on or after 6th April, 1950;

as respects surtax for any year of assessment beginning
on or after 6th April, 1949; and



15
as respects profits tax in respect of the following profits:—

(i) profits arising in any chargeable uccounting
period beginning on or after Ist April,
1950;

(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, or but for
the present Convention would be, chargeable
for any year of assessment beginning on or

after 6th April, 1950;

(b) In Norway:

for the taxable years beginning ou or after Ist January,
1950.

ARTICLE XXII

The present Convention shall continue in force indefinitely
but either of the Contracting Parties may, on or before 380th
June in any calendar year not earlier than the year 1954,
give to the other Contracting Party, through diplomatic
channels, written notice of termination provided that such
notice of termination may be given in any year before 1954
if there should be any important change in the laws of the
other Contracting Party affecting the application of Article
XVI. 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 6th April in the calendar year
next following that in which the notice is given;

as respects surtax, for any year of assessment beginning
on or after 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 let April
in the calendar year vext following that. in
which the notice is given;



16

(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 6th April in the next following
calendar year.

(6) In Nene

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

In witness whereof the undersigned, being duly authorised
by their respective Governments, have signed the present
Convention and have affixed thereto their Senle:

Done at London, in duplicate, in the English and Nor-
wegian languages, both texts being equally authoritative, on
the 2nd day of May, 1951.

[ L.S. ] Hervert Morrison

[L.S.] P. PREBENSEN.

SECOND SCHEDULE.

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

(i) as if the Contracting Parties were the Presidency
and the Government of Norway; as if the tax
concerned in the case of the Presidency were
the tax imposed by the Income Tax Ordinance,
1945, as amended;

(ii) as if references to the date of signature were
references to the 18th day of May, 1955.

(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 Norway
is pala Norwegian tax for the taxable years beginning on

‘after 1st January, 1954,



17

(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 June
in any calendar year not earlier than the year 1957 by either of
the Contracting Parties to the Convention to the other
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 beyin-
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 Norway as respects Norweigan tax for the
taxable years beginning on or after Ist January in the
calendar year in which the notice is given,

2. Moprrications. (a) In paragraph 1 of Article VI
of the Convention the words ‘shall be exempt from United
Kingdom sartax ” shall be understood for the purposes of
this extension as though they read “ shall not be liable to tax
in the territory at rate in excess of the rate applicable to a
company ”

(6) (i) In Article VII all references to interest shall be
deemed to be deleted; and

(ii) in paragraph 2 of Article XVI references to
income*({except in the phrase ‘ total income ”’)
shall be deemed not to include interest.

Made by the Governor in Council this 8th day of May,
1956.

F. A. Criarke,
Actiny Clerk of the Council.

ANTIGUA
Printed at the Government Printing Office, Leeward Islands,
by Ear. Pigorr, Acting Government Printer.—By Authority.
1956,
A.C. 31/39—490—5.56. Price 20 cents.





LEEWARD ISLANDS.

MONTSERRAT.

STATUTORY RULES AND ORDERS.
1956, No. 4.

Tus Income Tax (Douste Taxation Re.imr) (Norway)
OrpDER, 1956, parep May 4, 1956, MADE BY
THE GOVERNOR IN COUNCIL UNDER SECTION 52A OF THE
-Ixcome Tax Orpinancr, 1945 (No. 6/1945), as
AMENDED.

WHEREAS it is provided by section 52A of the Income
Tax Ordinance, 1945 (No, 6/1945) as amended, that if the
Governor in C ‘ouncil by Order declares that arrangements
specified 1 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 to the contrary contained in any
enactment:

AND WHEREAS by a Convention dated the 2nd day
of May, 1951 between the Government of the United
Kingdom and the Government of Norway, 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 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
the 18th day of May, 1955, the said Convention with certain
modifications was upplied to the Presidency:



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) (Norway) 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 Norway ;

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

FIRST SCHEDULE.

Agreement between the Government of the United King-
dom and the Norwegian Government for the Avoidance
of Double Taxation and the Prevention of Fiscal
Evasion with respect to Taxes on Income.

The Government of the United Kingdom of Great Britain
and Northern Lreland and the Government of Norway,

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

Have agreed as follows:—

ArtTIcLe |

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

(a) In Norway:

The national income tax, including the national
defence tax on income, the communal income tax, the
oli ave pension tax, the war pension tax, and the sea-
men’s tax, and, for the purposes of Article NIN the
national property tax, including the national defence tax
on property (her einafter referred to as “Norwegian tax.’’);

(6) In the United Kingdom of Great Britain and
Northern Ireland:

The income tax ‘(inel uding sur-tax) and the profits
tax (hereinafter veferrel to as “ United Kingdom tax’’).



3.

2. The present Convention shall also apply to any other
taxes of a sabstantinily similar character imposed in Norway
or the Unive Kingdon subsequent to the jae of signature
of the present Convention. .

Arricie I]

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

(a) The term “ United Winesdom’ ineans Great
Britain and Northern Treland, excluding the Channel
'slands and the Isle of Man:

(J) ‘Ehe term “Norway” means the Kingdom of

Norway, exelaudine Spitsbergen and Bear Island and Jan
73 7m i >

Mayen and the Norwegian dependencies outside Europe;

(ec) The terms “Sone of the territories”? and “ the
other territory”? mean the United Kingdom or Norway,
as the context requires

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

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

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

(g) The terms ‘resident of the United Kingdom”
and “resident of Norway” mean respectively any person
who is resident in the United Kingdom for the purposes
of United Kingdom tax and not resident i in Norway for
the purposes of Norwegian tax, and any person who is
resident in Norway for the purposes of Norwegian tax
wund uot resident in the United Kingdom for the purposes
ef United Kingdom tix: a company shall be regarded as
resident in the United Kingdom if its business is managed
and controlled in the U nited Kingdom anid as Pca in
Norway if its business is managed and controlled in
NOPWAY 5

CH The terms “resident of one of the territories”
and “resident of ihe other (erritory ’? mean a person who
is vresident of the United Kingdom ora person who is a
residcut of Norway, as the context requires;



f 4

(7) The terms “United Kingdom enterprise” and
‘“‘ Norwegian 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 Norway, and the terms “enterprise of one of
the territories”’ and “enterprise of the other territory”
mean a United Kingdom enterprise or a Norwegian enter-
prise, as the context requires;

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

(k) The term “ permanent establishment.’ , when used
with respect to an enterprise of one of the territories, means
a branch, mauagement, 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 hona 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
territories maintains in the other territory
a fixed place of business exclusively for the
purchase of goods or merchandise shall not
of itself constitute that fixed place of busi-
ness a permanent establishment of the
enter prise;

ii) ‘The fact that a company which is a resident
of oue 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 @ permanent establish-
ment of its parent company.



2. Where under the present 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
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 skall apply only to the
amount so remitted or received.

3. In the application of the provisions of the present
Convention by one of the 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,

Articie III

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

2. The industrial or commercial profits of a Norwegian
enterprise shall not be subject to United Kingdom tax unless
the enterprise carries on a trade or business in the United King-
dom through a permanent establishment situated therein. Ifit
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 it were an independent enterprise engaged in the
same or similar activities under the same or similar conditions
and dealing at arm’s length with the enterprise of which it is a
permanent, establishment.

4, Where an enterprise of one of the territories derives
profits, under contracts concluded in that territory, from sales
of gocds or merchandise stocked in a warehouse in the other



8

territory fer convenience of delivery and not for purposes of
display, those profits shall not be a a to a permanent
establishment of the enterprise in that other territory, notwith-
standing that the offers of purebase have been ébrined 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.

Artice IV
Where—

(a2) an enterprise of one of the territories p: articipates
lirectly or indirectly in the management, control or « capital
of an enterprise of the other territory, or

(b) the same persons participate dire ectly or indirectly
in the management, control or capital of an enterprise
of one of the foRritOLies and an enterprise of the other
territory, |

and in either case, conditions are made or pose between the
two enter rprise 28, in their commercial or financial relati.ns, which
differ from those which would be made between independent
enterprises, then any profits which would but for those
conditions have acorued to one of the enter rises but by reason
of those conditions have not so accrued may be included in the
profits of that enterprise and taxed accordingly.

ARTICLE V

Notwithstanding the provisions of Articles [TL and FV,
profits whieh 2 resident of one of the territories derives
from operating ships or aircraft shall be exemnpt from tax in
the other territory.

Articte VI

1. (a) Dividends paid by a company which is a resident
fF the United N
or the tenitec Kingdom to a resident of WOrway,
who ts subject to fax in Norway in respect thereof
and docs uot carry on a trade or business in the
United Kingdom theough a permanent establishment
eiluated therein, shall be exempt from United Ning-
dom sur- tax.



4

(b) Norwegian tax on dividends paid by a company
which is a resident of Norway to a resident of the
United Kingdom, who is subject to tax in the
United Kingdom in respect thereof and does not
carry on trade or business in Norway through
i periment establishment situated therein, shall not
excced 5 per cent.:

Provided that, where the resident of the
United Kingdom is a company which controls,
directly or indirectly, not less than 450 per cent.
of the entire voting power of the company pay-
ing the dividends, the dividends shall he exempt
from Norwegian tax.

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 territor x
any formeof taxation on dividends paid by the company to
persons not resident in that other territory, or any tax in the
nature of an uudistributed profits tax on ‘andistribute d_ profits
of the company, whether or not those dividends or undistributed
profits represent, in whole or in part, profits or income so
derived,

Articie VIT

1, Any interest or rovalty 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 and
does not carry on a trade or business in the first-imentioned
territory through a permanent establishment situated therein,
shall be exempt from tax in that first-mentioned territory.

2. In this Article—

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

(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, ¢ ‘ade mark or other like property, but
does nor telude any royalty er other ane paid in
respect of the operation of a mine or quarry or of any
other extraction of natural resources.

’



8

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 sources within 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 t from tax in that first-mention-

ed territory.
Articte VIII

1. Where under the provisions of the present Conven-
tion a resident of the United Kingdon is exempt or entitled to
relief from Norwegian tax, similar exemption or relief shall be
applied to the undivided estates of deceased persons insofar
as one or more of the beneficiaries isa resident of the United

Kingdom.

2. Norwegian tax on the undivided estate of a deceased
person shall, insofar as the income accrues to a_ beneficiary
_ who is resident in the United Kingdom, be allowed as a credit
under article XVI.
ArticiE TX
1. Remuneration, including pensions, paid by, or ont of
funds created by, one of the Contracting Parties to any
individual in respect, of services rendered to that Party in the
discharge of governmentual functions shall be exempt from tix
in the territory of the other Contracting »Party, unless the
individual is a national of that other Party waht 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 Contracting
Parties for purposes of profit.

Artichr X
1. An individual who isa resident of the United Kingdom
shall be exempt from Norwegian tax on profits or remuneration
in respect of personal (including professional) services perform-
ed within Norway in any year of assessment if—

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



9

(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
KXingdoin tax.

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

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

(6) the services ure performed for or on behalf of a
resident of Norway; and

(c) the profits or remuneration «are subject to
Norwegian 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.

ArTICLE XI

A resident of one of the territories shall be exempt from
tax in the other territory in respect of renumeration for, ser-
vices performed on ships or aireraft operating outside the other
territory. :

ArticteE XII

1. Any pension (other than a pension of the kind referred
to in paragraph 1 of Article TX} and any annuity, derived from
sonrees within Norway by an individual who is a resident of
the United Kingdom and subject to United Kingdom tax in
respect thereof, shali be exempt from Norwegian tax.

2, Any pension (other than a pension of the kind referred
to in paragraph 1 of Article 1X) and any annuity, derived from
sources within the United Kingdom by an individual who is
a resident of Norway and subject to Norwegian tax in

respect thereof, shall be exempt from United Ningdom 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
pay ments in return for adequate and full consideration in money

or money’ s worth,



10
Articie XITT

A professor or teacher from one of the territories, who
receives remuneration for teaching, during a period of temporary
resklence not exeeeding two vears, atu university, college,
school, or other educ ational institution in the other territory,
shall be exempt from tax in that other territory in respect of
that remuneration.

ARTICLE XIV

A student or apprentice from one of the territories, who
is receiving full-time education or training in the other territor Vv,
shall be exempt from tax in thar other ee rritory on paytuents
made to him from abroad for the purposes of his meinten-
ance, education or training.

Articnn XA

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

2. Individuals who are residents of the United Kingdon
shall be entitled to the same personal allowances, reliefs and
reductions for the purposes of Norwegian tax as Norwegian

nationals not resident in Norway.

ArticLt XVI

1. Subject to the provisions of the law of the United
Kingdom regarding the allowance as a credit against United
Kingdom tax of tax payable in a territory outside the United
Kingdom, Norwegian tax paynble, whether directly or by
deduction, in respect of Jucome froti, sources within Norway
shall be allowed us a credit aguinst anv United Kingdom tax
payable in respect of that income,

Where such income is an ordinary dividend paid by a
company resident in isorway, the credit shall take into account
(an addition to any Nor Wegian tax appropriate to the
dividend) the Norwegian 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 Norwegian tax so pay-
able by the company shall likewise be taken into account in so
far as the dividend exceeds that fixed rate:



{1

Provided for the purposes of this paragraph of this Arti-
cle, the credit to be allowed for Norwegian communal income
tux shall not exceed one-half of the said communal i income tax.

2. Where United Kingdom tax is payable, whether d me
ly or by deduction, in respect of income from sources within
the United Kingdom, end that income is chargeable also to
Norwegian tax, the Norwegian tax payable by the person
entitled to such income on his total income chargeable to Nor-
wegian tax shall be reduced by an amount which bears the
same proportion to that Ne orweglan tax as the income from
sources within the United Kingdom bears te the said total
income. Provided that the Norwegian Ministry of Finance
and Customs may decide that the deduction shall not exceed
the amount of the United Kindom tax.

Where such income is an ordinary dividend paid by a
company resident in the United Kingdom, the deduction, in
the event that it is restricted te the amount of the United
Kingdom tax, shall take into account (in addition to the
United Kingdom tax appropriate to the: dividend) the United
Kingdom profits tax payable by the company in respect of its
profits; and, where it is a dividend paid on participating
preference shares and representing both » dividend at a fixed
rate to which the shares are entitled and an additional partici-

ation in profits, the profits tax so payable by the company
shall likewise be taken into account in so far as the dividend
exceeds that fixed rate.

3. Where income is derived from sources outside both
the United Kingdom and Norway by a person who is resident
in the United Kingdom for the purposes of United Kingdom
tax and also resident in Norway for the purposes of Norwegian
tax, the income may be taxed in both countries (subject to any
Convention which may exist between either of the Contracting
Parties and the territory or territories from which the income
is derived). A credit shall be allowed in accordance with
paragraph 1 of this Article against any United Kizedom tax
payable in respect of that income, equal to that proportion of
the United Kingdom tax or the Norwegian tax, 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 Norway: and a deduction shall be allowed in
accordance with parsyvraph 2 of this Article against any

Norwegian tax payable in respect of that income equal to that
proportion of the United Kingdom tax or the Norwegian tax,



12

whichever is the less, which such person’s income from sources
within Norway bears to the sum of his income from sources
within the United Kingdom and his income from sources within

Norway.

4. For the purposes of this Article, profits or remunera-
tion for personal (including professional) services performed in
one of the territories shall be deemei to be income from sources
within that territory, except that the renumeration of a
directer of a company, shall be deemed to be income from
sources within the territory in which the company is resident,
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.

Articte XVII

1. The taxation authorities of the Contracting Parties
shall exchange such information (lieing information 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 persons (including a Court) con-
cerned with the assessment, determination 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 professional 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 representative; in the
ense of Norway, the Ministry of Finance and Customs;
and, in the case of any territory to which the present Conven-
tion ig extended under Article XX, the competent authority for
the administration in such territory of the taxes to which the
present Convention applies.

Artictr X VIII

The Agreement of 18th December, 1924(0), between
Great Britain and Norway for the reciprocal exemption from

(b) 8. B. & O. 1925 (No. 108) p, 600, _



13

income tax in certain cases of profits accruing from the busi-
ness of shipping, and the Agreement of 21st December, 19388 ©,
between the United Kingdom and Norway for the reciprocal
exemption from taxes in certain cases of profits arising through
agencies, shall not have effect—

+

(«) in Norway, for any period for which the present
Convention has effect in that country;

(*) inthe United Kingdom, in relation to any tax
for any period for which the present Convention
has effect as respects that tax.

AxticLhe XIX
1. The nationals of one of the Contracting Parties
shall not be subjected in the territory of the other Con-
tracting 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 shall not
be subjected in the other territory, in respect of profits or
capital attributable to their per manent establishments in that
other territory, to any taxation which is other, higher or more
burdensome than thé taxation to which the enter prises of that
other territory 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 1 in the first-mentioned
territory to any taxation which is other, higher or more burden-
some than the taxation to which other enterpr ises of that first-
mentioned territory are or may be subjected in respect of the like
income, profits and capital.

4, Nothing in paragraph | or paragraph 2 of this Article
shall be coustrued as obliging one of the Contracting Parties
to grant to nationals of the other Contr acting Party who are
not resident in the territory of the former Party the same
personal allowances, relicfs and rednetions for tax purposes
ns are granted to its own nationals.

5. In this Article the termi ‘nationals? means—
(@) in relation to Norway, all Norwegian citizens
and all judicial persons doisteiled in Norway;

(¢) S. K, & O, 1939 (No, 1819) I, p. 1734,



14

(0) in relation to the Unit ed Kingdom, all British
subjects and British prorected persons ia tne in the
Uuited Kinedont or ais Deiush terriiors oo waich the
present Convention applies by roeson oF ENtciisicis nade
under Article XX, and all legal persons, paraucrships,
and associations deriving their statis as sich a ine law
in force in any British rerrbery to which the present
Convention applies.



6. In this Article the term ‘ tuxation’? means taxcs of
every kind and description levied on behalf of wiv anthortty
whatsoever.

ARTICLE XX

1. The present Convention may be extended, either in
its entirety or with modifentions, fo any territory for whose
international relations the United Kingdom i is responsible and
which imposes taxes substantially can ar in character to those
which are the subject of the present Convention, aud any
such extension shall take effeet from such date and subject to
such movlifieations and conditions (Gucluding coucitions as to
termination) us may be specified wad agrecd between the Con-
tracting Parties in notes to be exchanged for this purpose.

2. The termination in respect of Norway or the Gnited
Kingdom of the present Convention under Artic A APE shail,
unless otherwise expressty agrees by both Gece
Parties, terminate the applieation of the present Convention to

any territory to w hich the Convention lues been exiended under
this Article.

ARTICLE X XI

1. The present Convention shell be ratified and the
instruments of ratifiention shall be exebunged at Oslo as
soon as possible.

2. The present Convention shall enter inte force mpon
the exchange of ratificutions and the foregoing provisions
thereof shall have effeet—

(a) In the United Kingdom:

yy any year of assessment

as respects Income tax re ;
h April, 1940;

beginning on or after 6:

as respecis surtax for any year of assessment beginning
on or after 6th April, 1949; and



15
as respects profits tax in respect of the following profits:—

(i) profits arising in any chargeable neeounting
period beginning on or after Ist April,
1950;

(ii) profits attributable to 80 much of any
chargeable accounting period falling partly |
before and partly after that date as falls
after that date;

(ili) profits not so arising or attributable by
reference to which income tax is, or but for
the present Convention would ie chargeable
for any year of assessment beginning on or
after 6th April, 1950;

(6) In Norway:

for the taxable years beginniny ou or after Ist January,

1950.
Article XXII

The present Convention shall continue in foree indefinitely
but either of the Contracting Parties may, on or before 30th
June in anv calendar year not earlier than the vear 1954,
give to the other Contracting Party, through diplomatic
channels, written notice of termination provided that such
notice of termination may be given in any year before 1954
if there should be any important change in the laws of the
other Contracting Party affecting the application of Article
XVI. In such event, the present Convention shall cease to be
affective-—

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

as respects sartax, for any year of assessment beginning
on or after 6th Vpn! in the cxiendar vear in which the
notice is given; and

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

(i) profits arising in any chargeable accounting
period beginning on or after Ist April
in the ealendar vear next followime that t1
which the notice is given;



16

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

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

(6) In Norway:

for the taxable years bevinning on or after Ist January
in the calendar year next following that in which
the notice is given.

In witness whereof the undersigned, being duly authorised
by their respective Governments, have signed the present
Convention and have affixed thereto their seals,

Done at London, in duplicate, in the English and Nor-
ae ae
wegian languages, both texts being equally authoritative, on

the 2nd day of May, 1951.

[ L.S. | Herpert Morrison
[L.8.] PL Pamnensen.

SECOND SCHEDULE.

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

(i) as if the Contracting Parties were the Presidency
and the Government of Norway; as if the tax
concerned in the case of the Presidency were
the tax imposed by the Income Tax Ordinance,
1945, as amended;

(ii) as if references to the date of signature were
references to the 18th day of May, 1955.

(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 Norway
as respects Norwegian (ax for the taxable years beginning on
or after Ist January, 1954.



17

(c) ‘The extension shall continne in effect indefinitely but
may be terminated ax respects the Presidency by written
notice of termination given on or before the 30th June
in any calendar vear not earlier than the year 1957 by either of
the Contracting Parties to the Convention to the other
Contracting Party through the diplomatic channel and
in sueh event the extension shall cease to lave 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 vears of assessment, and will cease
to have effect in Norway as respects Norweigan tax for the
taxable years beginning on or after Ist January in the
calendar vear in which the notice is given.

2. Moprrications. (a) In paragraph 1 of Article VI
of the Convention the words “shall be exempt from United
Kinedom surtax ” shall be understood for the purposes of
this extension as though they read “ shall not be liable to tax
in the territory ut a rate in excess of the rate applicable to a
company ”.

(6) (i) In Article VIL all references to interest, shall be
deemed to be deleted; and

(ii) in paragraph 2 of Article XVI references to
income (except in the phrase “total income ”’)
shall be deemed not to include interest.

Made by the Governor in Council this 4th day of May,
1956.

ds. H. Carrorg,
Clerk of the Couneil.

ANTIGUA
Printed at the Government Printing Office, Leeward Islands.
by Ear Picorr. Acting Government Printer—By Authority.
1956.
C. 31/06065—490—5.56. Price 20 cents.





Full Text




é aN 79
2. \e\
THE LEEWARD FSLANDS
GNZETTE:
Bublished by Authority,
~LXXXIV. THURSDAY, 10TH MAY, 1956. No. 21.







Notices,



‘It is notified for general information
that the Governor’s Deputy has issued
an Instrument appointing Mr. F. O. C.
HARRIS to be Magistrate in and for
the Magisterial District “I”, Mont-
serrat with effect from the 6th May,
1956.

The Secretariat,
Antigua.
8th May, 1956.
Ref. No. 13/00247.



It ig notified for general informa-
tion that the Governor’s Deputy has
been pleased to appoint Mr. F. O. C.
HARRIS to be a Commissioner of the
Supreme Court of the Windward
Islands and Leeward Islands with
effect from the €th May, 1956, whilst
be is performing the duties of the
office of Crown Attorney and Magis-
trate, Montserrat.

The Secretariat,
Antigua.
8th May, 1956.

+3/00007.



It ig notified for general informa-
tion that the Governor’s Deputy has
issued Instruments appointing Mr. F.
0. C. HaRRTS, Crown Attorney and
Magistrate, Montserrat, to be—

(i) an Official Member of the
Legislative Council of Mont-
serrat; and

(ii) a Presidential Official Member
of the Executive Council of
Montserrat

with effect from the 6th May, 1956.

The Secretariat,
Antigua.
8th May, 1956.

Ref. No. C. 18/00011.



ARGENTINE ConsuLAR REPRE-
SENTATION.

It is notified for general informa-
tion that, pending the receipt of his
Commission of Appointment and the
subsequent issue of Her Majesty’s Ex-
equatur, Senor ALEJANDRO ANTONIO
GALARCE has been accorded provi-
sional recognition as Consul-General
of the Argentime Republic in London

\ /

M

BrP F2rPr
LYF7Ee

in place of Senor JoRGH IGNACIO
NICOLINI, with jurisdiction in the
United Kingdom Overseas Territories,
and over the territories which are
within the district of the Argentine
consular officer at Hong Kong.

The Secretariat,
Antigua,

5th May 1956.



19/00010
OONFIRMATION OF ORDINANCIS.
No. 54.

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:—

Montserrat.
No. 11 of 1955, “The Defence
Force (Amendment) Ordinance,
1955.”

The Secretariat,
Antigua.
8th May, 1956.
Ref. No. 47/00299.
St. Kitts Nevis and Anguilla.

No. 14 of 1955 “The Dogs (Injury
to Poultry and Small Stock) Ordi-
nance, 1955”.

The Secretariat,
Antigua.
9th May, 1956.

Ref. No. 47/00370.

No. 55.

The Governor’s Deputy has this
day been pleased to cssent to the
undermentioned Ordinances:—

Montserrat.

No. 2 of 1956, * The Development
(Ice and Cold Storage) Loan Ordi-
nance, 1956.”

No. 3 of, 1956. “The Animals
(Diseases and Importation) (Amend-
ment) Ordinance, 1956.”

No. 4 of 1956, “The Passengers
(Unsexaworthy Ships) (Amendment)
Ordinance, 1956.”

Virgin Islands.
No. 3 of 1956, “The Land and
House ‘ax (Amendment) Ordinance,
1956.” May 5

The Secretariat,
Antigua.

8th May, 1956.

No. 56.

The following Ordinances and Stat-
utory Rules and Orders are circulated

with this Gazette and form part
thereof:—
ORDINANCES.
Montserrat.

No. 2 of 1956, “The Development
(Ice and Cold Storage) Loan Ordi-
nance, 1956.” 4 pp. Price 6 cents

No. 3 of 1956, “The Animals
(Diseases and Importation) (Amend-
ment) Ordinance, 1956.”

2 pp. Price 4 cents.

No. 4 of 1956, ‘The Passengers
(Unseaworthy Ships) (Amendment)
Ordinance, 1956.”

1 pp. Price 3 cents.

Virgin Islands.
No. 16 of 1955, “The Motor Vehi-
cles (Amendment) Ordinance, 1955.”
T pp. Price 9 cts,
No. 3 of 1956, The Land and
House Tax (Amendment) Ordinance,
1956.” 1 pp. Price 3 cts.

STATUTORY RULES & ORDERS.

Antigua.
No. 12 of 1956,“ The Income Tax
(Double Taxation Relief) (Norway)
Order, 1956.” 17 pp. Price 20 cts.

Montserrat.
No. 4 of 1956, “The Income Tax
(Double Taxation Relief) (Norway)
Order, 1956.” 17 pp. Price 20 cis.



INSURANCE OF GOVERN-
MENT MOTOR VEHICLES.

Tenders are invited for comprehen-
sive insurance coverage of all Gov-
ernment own vehicles. There are
approximately 71 such vehicles to be
insured.

2. The contract of insurance should
provide that where coverage is given
during the currency of the Policy
such coverage will expire on the
termination of the Policy and in
every such case for an adjustment of
the appropriate premium.
80 THE

3. A list of the motor vehicles
with necessary information will be
supplied to insurance agents on re-
quest.

4, Tenders should be in sealed
envelopes marked “ ‘lender for In-
surance of Vehicles” and shonld be
addressed to the Administrator to
reach the Administrator’s Office not
later than 4 p.m. on Friday 22nd
June, 1956.

5. Government does not bind itself
to accept the lowest or any tender.

Administrator's Office,
Antigua.
30th April, 1956.

6



LEEWARD ISLANDS GAZETTE.

DEMERARA RICE.

A consignment of 1,200 bags of
First Quality Demerara Rice arrived
in the Presidency by S.S. West
Indian on April 26th, and the Acting
Supply Officer is now offering this
rice for sale at the following prices:

Wholesale
per bag of ‘Retail
177 lb. per lb.
Demerara, first
quality $23.26 14,

Administrator's Office,
Antignia.
4th May. 1956.

Ref. No. T.P. 40/20,



[10 May, 1956.
RAINFALL FIGURES.

Central Experiment Station.

Month.
Jan.
Feb.
Mar.
April

May Sth



1952.

2.41
1.60

1.62



Antigua.
1953. 1954, 1055. 1986.
1.93 3.04 2.16 5.15
1,02 2.45 .68 1.28
5.60 1,08 .83 1.40
2.06 49 1.75 3.83
Ay 147616

10.78





6.18 11.77

7.20





AppoINTMENT OF Koad WARDENS UNDER SECTION 7 OF THE ROAD ORDINANCE, 1955.

The Commissioner of the Virgin Islands has been pleased to appoint with effect from the 2nd February,
1956, the following persons to be Road Wardens for the District mentioned opposite their respective names:—

:» COARRIS PENN of Kast End wee
Ivan Hopes of Hunrumn’s Gut as
EVERMOND PICKERING of Road Town
Hmnry W. SMITH of Carrot Bay
GeORGE CHRISTOPHER of Brewers Bay
MpWY FLAX of the Valley, Virgin Gorda
REGINALD RYMER of the Sound, Virgin Gorda
TRA SMITH of Anegada
FRANCISO CHINNERY of Jost Van Dyke

Commassioner’s Office,
Tortola,

British Virgin Islands.

Ref, No. 56/00123.



ANTIQUA.

District A

Printed at the Government Printing Office, Leeward Islands, by EARL Pi@ort,

Acting Government Printer.—By Authority.
1956.

Tasrymddan

a
}

( Price 69 cents. |
LO Shey

[> No. 20 ‘g:

if
& LLuShi) wvo




Develapment (lee and Cold
Srorage) Loan.

I AssEn,
P. D. Macponarp,
Governor’s Deputy.
5th May, 1956.

MONTSERRAT.
: — No 2 of 1956.

An Ordinance to authorise the raising of a loan for
an amount of ninety-six thousand dollars for
the purpose of financing improvements to the
ice and cold stornge facilities in the Presi-
dency.

fo
(/

[5th May, 1956.]

WHEREAS it is expedient to raise a loan of
ninety six thousand dollars for the purpose speci-
fied in the Schedule to this Ordinance:—

. ENACTED by the Legisluture of Montserrat

as follows:—

{

Fe 1. This Ordinance may be cited as the
Development (Ice and Cold Storage) Loan Ordi-
nance, 1956.

2. The Governor or the Crown Agents for
Oversea Governments and Administrations (herein-
after referred toas “the Crown Agents’”’) acting
on his behalf may raise by loan an amount
sufficient to produce as nearly as may be the sum
of ninety-six thousand dollars and ‘such further
sum as inay be necessary to defray the expenses
of issue.

3. The principal monies and interest repre-
sented by the loan issued under the provisions of
this Ordinance are hereby charged upon and shall
be payable out of the general revenues and assets
of the Presidency.

4. (1) Any sum raised to defray the ex-
penses of issue shall be applied only to that
purpose.

By ¢. 734+
Lo &7 £
pee

MONTSERRAT.

Commence-
ment.

Preamble.

Short title,

Governor or
Crown Agents
to raise
$96,000.00.

Principal

and interest
charged upon
general
revenue.
MONTSERRAT.

Method of

raising loan.

No. 4/1954,

Raising of
loan in
United
Kingdom,

Development (Ice and Cold No. 2 of 1956.
Storage) Loan,

(2) Save as aforesaid, the money borrowed

under this Ordinance shall be appropriated and
applied to the purpose specified in the Schedule to
this Ordinance.

5. The loan herebv authorised, or any part

thereof, may be raised either—

(a) in the Presidenev under the provi-
sions of the General Local Loan Ordinance,
1954, or

(6) in the United Kingdom by the
Crown Agents.

6. If the loan hereby authorised or any part

thereof shall be raised in the United Kingdom then
the following provisions shall apply:—

(a) So long as any portion of such loan
remains outstanding the Governor shall in
each half-year ending with the day on which
the interest on such lon falls due appropriate
out of the general revenues and assets of the
Presidency «a sum equal to one half-year’s
interest on the whole of such loan outstanding
and shall remit that sum to the Crown Agents
at such time as will enable them to pay there-
out the then current half-year s interest on
the day on which it falls due.

(6) The Governor shail also in each
half-year ending as aforesaid appropriate out
of the said revenues nnd assets of the Presi-
dency for the formation of a sinking fund for
the repayment of the loan at par an “additional
sum in respect of the total nominal amount of
such loan outstanding equal to one-half of the
annual contribution to be decided upon by the
Governor on the issue of the loan and shall
remit that sum to the Crown Agents with the
remittance hereinbefore mentioned.

Provided that the said contribution shall
commence not less than three years after the
date from which the interest on such loan
shall commence to run.
No. 2

of 1956. = Development (Ive and Cold 3 MONTSERRAT.

Storage) Loan.

(c) The aforesaid annual contribution
shall be not less than snch amount as may be
determined with the approval of the Secretary
of State to be sufficient to redeem such loan at
its due date.

(d) The Crown Agents shall, for the
purpose of forming a sinking fund for the
final extinction of the debt, from time to time
place at interest or invest in the purchase of
such securities as may from time to time be
approved by the Secretary of State so much
of the meney so remitted to them as aforesaid
as shall not be required for the pavment of
interest for the current half-year and shall
also place at interest or invest in the purchase
of like securities the accumulations of interest
or the dividends, interest or produce of such
investments, and may from time to time with
the approval of the Secretary of State change
any such investments, and shall hold such
fund in trast for the repayment of the princi-
pal monies for the time being repr esented by
such loan.

(e) If at any time the trustecs of the
sinking funds are. satisfied that the value of
any sinking fund provided by this Ordinance
will be sufficient, with further accumulations
of interest bat without further payment. of
contributions, to enable the loan to be redeem-
ed out of the proceeds of the sinking fund
when the same shall fall due to be redeemed,
the Governor may, with the approval of the
Secretary of State, suspend further payment
of contributions.

Provided that contributions to the sink-
ine fund shall be recommenced if the trustees
shall at any time inform the Governor that
this is necessary.

(7) In case the sinking fund provided
for by this Ordinance shall be insufficient for
the payment of all the principal monies so
borrowed under the authority of this Ordi-
MonTeerRaT. 4 Development (Ice and Wold No. 2 of 1956,
Storage) Loan.

nance at the time the same shall have become
due the Governor shall make good the defi-
ciencies out of the general revenues and assets
of the Presidency.

QO. E. Henry,
President.

Passed the Legislative Council this 27th day
of April, 1956.

Js. H. Carrorr,
Clerk of the Council.

SCHEDULE.

Ice and Cold Storage Improvement ..... 596,000.00

\

AN IIGUA.
Printed at the Government Printing Office, Leeward Islands,
by EARL Pigort, Acting Government Printer—By Authority.
1956.
47/00406—485—5.56. [Price 6 cents


No. 3 of 1956.

Animals (lseases and
Importation) (Amendment).

[L.8.]
I Assent,
P. D. Macponatp,
Governor's Deputy.
jth May, 1956.

MONTSERRAT.
No. 3) of 1956,

An Ordinance to amend the Anitnals
and Importation) Ordinance, 1954.

[5th May, 1956 |

( Diseases

ENACTED by the Legislature of Mont-
serrat as follows:—

1. This Ordinance may be cited as the
Animals (Diseases and Importation) (Amendment)
urdinance, 1456, and shall be read as one with the
Animals (Diseases and Importation) Ordinance,
1954, hereinafter called the Principal Ordinance.

2. Paragraph (a) of subsection (1) of sec-
tion 4.0f the Principal Ordinance is hereby amend-
ed by substituting for the word “animals” first
occurring in the said paragraph the word “animal’’.

3 Paragraph (a) of subsection (2) of sec-
tion 12 of the Principal Ordinance is hereby
amended by replacing the full stop at the end
thereof by a semi-colon.

4. Paragraph (6) of subsection (2) of sec-
tion 13 of the Principal a - hereby
nen by substituting the word $ for the

word “on”

5. Section 20 of the Principal Ordinance
is hereby amended by deleting paragraph (0)
thereof and by relettering paragraphs (c), (d),
(), Fy (a> (A) and (i) as (1), ©), (a),
(f), (g) and (A) respectively.

Monrsenrat.

Commerce-
ment.

Short title.

15/1954,

Amendment
of paragraph
(4) of sub-
section (1) of
section 4 of
the Principal
Ordinance.

Amendment
of paragraph
{a} of sub-
section (°) of
section 12 of
the Principal
Ordinance.

Amendment
to paragraph
(b) of sub-
section (2) of
section 13 of
the Principal
Ordinance.

Amendment
of section 20
of the
Principal
Ordinance.
Montserrat.

Amendment
af snbsection
(3) of section
22 of the
Principal
Ordinance.

2 Animals (Diseases and No. 8 of 1956
Importation) (Amendment).

6. Subsection (3) of section 22 of the Prin-
eipal Ordinance is hereby amended by substituting
for the word “animals”? occurring therein the

word “animal”,

O. E. Henry,
President.

Passed the Legislative Council this 27th day

of April, 1956.

Js. H. Carrort,
(Verk of the Counet!,

ANTIGUA.

Printed at the Government Printing Office, Leeward Islands
by Ears Praorr, Acting Government Printer.—By Authority,

1956.

4700330 -485-—5.56, [Price 4 cenis]
No. 4 of 1956. Passengers (Unseaworthy Ships) MONTSERRAT.
(Amendment).

{L.8.]
I ASSENT,
bP. D. MACDONALD,
Governor’s Deputy.

doth May, 1956.

MONTSERRAT.
No. 4 of 1956,

An Ordinance to amend the Passengers (Unseaworthy
Ships) Ordinance, 1910.

[5th May, 1956] Commence-

ment,

ENACTED by the Legislature of Montserrat ag
follows:—

1. This Ordinance may be cited as the Passengers Short title.
(Unseaworthy Ships) (Amendment) Ordinance, 1946 and
shall he read as one with the Passengers (Unseaworthy
Ships) Ordinance, 1910, hereinafter called the Principal 3/1910.
Ordinance,

2. Section 2 of the Principal Ordinance is herehy Amendment
amended by deleting therefrom the words “registered in . pein 2 of
* ] Te +g 1 rincipa
a port in this Colony, and”. Ordinance,

O. E. Henry,
President.

Passed the Legislative Council this 27th day of April.
1956.

Js. H. CARROTT,
Clerk of the Council.

ANTIGUA.
Printed at the Government Printing Office, Leeward Islands,
by Ear Preort, Acting Gove nment Printer —By Authority.
1956.
47/00364—485 —5.56 | Price 3 cents.)
No. 16 of 1935. Motor Vehicles (Amendment).
[1.5]

I Assent,
Kk, W. Bracxpurng,

Governor.
: 24th March, 1956.

VIRGIN ISLANDS.
No. 16 of 1955.

An Ordinance to amend the Motor Vehicles
Ordinance, 1954.

ENACTED by the Legislature of the Virgin
Tslands.

1. This Ordinance may be cited as the Motor
Vehicles (Amendment) Ordinance, 1955, and shall
be read as one with the Motor Vehicles Ordinance,
1954, hereinafter called the Principal Ordinance.

2. The long title of the Principal Ordinance
is hereby replaced as follows: —

‘““An Ordinance to provide for the regu-
lation of traffic on roads.and for the licensing,
registration, operation and taxation of vehicles
and for purposes connected therewith.”.

3. The short title of the Principal Ordinance
is hereby amended by the deletion of the words
“Motor Vehicles’ and the substitution therefor
of the words “ Vehicles and Road Traffic’.

4. Section 2 of the Principal Ordinance is
hereby amended as follows:—

(a) by the insertion between the defini-
tions of “owner” and “prescribed” of the
following definition—

park” or “parking”? means to
permit a vehicle, whether occupied or not,
to stand upon a road otherwise than
temporarily for the immediate purpose of
and while actually engaged in loading or
unloading goods, or the taking up or

oe 66

Virgin
IsLANDs,

Short title,

9/1954,

Replacement
of long title
of the Princi-
pal Ordinance.

Amendment
of short title
of the Princi-
pal Ordinance,

Amendment
of section 2 of
the Principal
Ordinance.
Vircin
ISLANDS,

Amendment
of section 3 of
the Principal
Ordinance.

Amendment
of section 4 of
the Principal
Ordinance.

2

Motor Vehteles (tincndment). No, 16 of 1955,

setting down of passengers, or in obedi-
ence to traffic regulations or traffic signs,
or the directions of a police officer ;”’;

(8) by the insertion between the defini-
tions of “section” and “ traffic sign” of the
following definition—

‘“ “traffic” includes bicycles,
tricycles, motor vehicles, vehicles of every
description “and all one heing ridden,
driven or Jed and pedestrians 3”;

.

(¢) by the in sertion between the defini-
tions of “traffic sign” and “ Treasurer” of the
following definition—

*& “the Commission’? means the

Public ‘Transport Commission constituted

under section 3;’: and

(@) hy the insertion after the definition

of “'Preasarer? of the following definitiou—

“vehicle”? ineludes carriages,

wagons, carts, motor vehicles, tractors,

hieveles, tricycle, vans, hand carta,

sledges, trucks, Pree and all other

machines for the conveyance of goods
or persons.”

5. Section 3 of the Principal Ordinance is

hereby amended by the deletion of the words and

brackets “(hereinafter referred to us ‘‘ the Commis-
sion”) appearing therein.

6. Section 4 of the Principal Ordinance is

hereby amended as follows: —

(a) by deletion of the word “and”
in sub-paragraph (1) of paragraph (7) thereof;

(6) by the addition of the word “and” at
the end?of sub-paragraph (ii) of paragraph
(7) thereof; and

(c) by the addition after sub-paragraph
(ii) of paragraph (f/f) of the following
sub-paragrapli—

“(ii) animal drawn vehicles and
pedal bicycles;”; and
No. 15 of £955. Motor Vehir ‘es ee 3. VIRGIN

ISLANDS.
Cf) by the insertion of She words “ or

other vehicles” immediately — before be
semicolon at the end of paragraph (y) thereof.

7. Subsection (2) ot section 5 of the Princi- Amendment
a] Mle aptiive ee beeelnee oo # ele of section 5 of
pal Ordinance is hereby amended as follows: — fe Es aie pal
: . . Ordinance,
(a) a the substitution of the word
trafic’? for the words “inotor vehicles’? in
paragraphs (a), (4) aud (e) thereof; and
(6) by the deletion of the word “ motor”

in paragraphs (4) and (/) thereof.

8. For section 8 of the Principal Ordinance Replacement
the following is hereby substituted :— pee en
: % the Principal
5 . Ordinance,
Interference Avy person who shall in-

with signs, Jere, derdce. Pomove@ or Th wv Manner
interfere with any traffic sign law-
fully placed on any road by or under
the direction of the Commission shall
be guilty of an offence against
this Ordinance.’

9. After seetion 16 of the Perineipal Ordi- Insertion of
nance the following sections shall be inserted:— Rem secons:
pal Ordinance,
» Restriction IGA. it shall be lawful for
] hae sue the Cominission to refuse to issue a
driver's driver's Heence to an applicant who
Heenew alter bas within the three ycars preceding
fomerome. the application, been convicted of

manslaughter arising out of the use
of any meter vebiele, ov of an offence
tnder section 2) or seetion 22 o7 of

epeated offences under any one or
more of the other sections or of any

regulations inde there ‘under,

Application of 166. Che Governor in Council

other pro- / : : :

visions. may by (eer published in the
(racetié, PYrovice—

(a) that any of the provisions
of this Ordinance or any regulations
relating too motor e hicles shall
apply, autdfis autandis, tO animal
drawn vebicies and pedal hicyeles,
and the owners, drivers or riders
thereof ;
VirGIN

IsLanps.

4 Motor Vehicles (Amendment). No. 16 of 1955.

Licensing of
animal drawn
vehicles and
pedal bicyzles,

Penalty for
use of animal
drawn vehi-
cles or pedal
bicycles with-
out licence.

Application
for and issue
of licence.

(b) that any specified class of
animal drawn vehicle shall be
exempted from the requirements of
this Ordinance regarding the licensing
of and the payment of licence duties.

16C. Every animal drawn vehicle
and pedal bicycle shall be licensed in the
manner provided in this Ordinance and
it shall be the duty of the owner or other
person in charge of the vehicle on
demand by any police officer to produce
such licence within a reasonable time
after the demand is made.

16D. The owner and driver or
rider or other person in charge of any
animal drawn vehicle or of any pedal
bicycle which is used on a road without
a licence in that behalf issued under this
Ordinance shall each be guilty of an
offence, and shall each be liable on
summary conviction to a penalty not
exceeding five pounds:

Provided that a person shall not
be convicted of an offence under this
section if he proves that he has not had
a reasonable opportunity of obtaining
a licence and that the animal drawn
vehicle or pedal bicycle was being used
on the road for the purpose of obtaining
a licence.

16E. (1) Application for the
licensing of an animal drawn vehicle or
pedal bicycle shall be made to the
‘‘ommission in the prescribed form, and
subsequent applications for the renewal
of a licence shall be made in person or
by letter, the old licence being at the
same time returned to the Commission.

(2) Licences issued under this sec-
tion shall be in the prescribed form, and
shall expire on the 31st day of
December following the date of issue.
No. 16 of 1955. Motor Vehicles (Amendment). 6 Vircin

(3) The duties to be paid on such
licences shall be as set out in the First
Schedule to this Ordinance.

(4) No duty shall be charged for
a licence in respect of any animal drawn
vehicle or pedal bicycle which is the
property of the Government of the
Presidency or Colony or of any govern-
ment body.

(5) Upon licensing any animal
drawn vehicle or pedal bicycle the
Commission shall enter in the Register
of Animal Drawn Vehicles and Pedal
Bicycles opposite the entry relating to
that vehicle or bicycle the number and
date of the licence.

16F. The Commission may, _ if

-necessary for the purpose of safety or

10.

for preventing injury to roads or cruelty
to animals by the overloading of any
animal drawn vehicle, endorse on the
licence the number of passengers or
weight of load to be carried, and, in that
case, if the number of passengers or the
load carried on such vehicle is in excess
of such maximum, the driver or other
person in charge of the vehicle and the
owner of the vehicle shall be guilty of
an offence.”

Section 22 of the Principal Ordinance

is hereby amended by the addition of the following

as subsection (3) of the section:—

this

~

(3) The reference in subsection (2) of
section to “the date of the conviction ”

shall in a case where the operation of an order
disqualifying « person from holding a driver’s
licence is suspended pending an appeal be
construed to mean such date 2s muy be fixed
by the Court by which the appeal is
determined.”

IsLanDs.

Power to fix
maximum
loads for ani-
mal drawn
vehicles.

Amendment
of section 22
of the Princi-
pal Ordinance,
VIRGIN
Isuanps.

Amendment.
of sedtion 25
of the Princi-
pal Ordinance,

Amendment
of section 31
of the Princi-
pal Ordinance.

Amendment.

of section 32
of the Princi-
pal Ordinance,

Amendment

of section 386
of the Princi-
pal Ordinance.

Amendment

of section 43
of the Prinei-
pal Ordinance,

Substitution
of section 44
of the Prin-
cipal Ordi-

nance,

6 Motor Vehielex Amendment). No. 16 of 1955

11. Seetion 25 of che Principal Ordinance is
hereby amended by the substitution of the word
“indieted ? for the word ‘indicated ” appearing in

the second line of the section.

12. Section 31 of the Principal Ordinance 1s
poy aimeniled by the substicntion of the word
© fraudulent tly” for the word “fra dulently ’
wherever the latter word appears in paragraph 1 (a),
and the word ‘fraudulent’? for the word
“fradulent” in the marginal note to the said

section,

18. Seetion 3. of the Principal Ordinanee
is hereby amended as follows:—

(a) by the deletion of the word “ motor ”

in the marginal note thereof; and

(b) by the insertion between the word
‘motor’? and the word “vehicle”? in subsec-
tions (1) and (3) thereof of the words

‘or other’.

14. Section 36 of the Principal Ordinance is
hereby amended by the substitution of the word
“ fraudulent” for the word fradulent” appearing
in the marginal note :o the subsection.

15. Section 43 of the Principal Ordinance is
hereby amended by the ‘insertion alter the word

“dnotor” in paragraphs (a), (2), (+), (e)s (y), C/)

and (n) of subsection (1) thereof of the words
‘or other”

16. For section bi of the Principal Ordi-
nance the following is hereby substituted:—

~ General 44.° Any person guilty of an offence
penalty. against this Ordinance for which no

penalty is expressly provide “¢ shall be
liable on summary conviction to a penalty
not exceeding one hundred and twenty
dollars or to imprisonment for any termi
not exceeding six months.”.
No. t60f 1955. Motor Vehicle. (Amendment) 7 Viruin
ISLANDS,
17.) Bor the First Schedule of the Principal substitution
: Be oe Vaal ae : of Kirst
Ordinance the following is hereby substituted:— gy op
the Principal
Ordinance.

* FIRST SCHEDULE

FEES

$c.
1. Licensing of motor cycle ak 3.14
2. Licensing of motor cycle with side car we 6.86

3. Licensing of motor vehicle (other than
a motor cycle) not used commercially... 10.29

4, Licensing of motor vehicle (other than
a motor cycle) used commercially we = «1714
5. Licensing of pedal bievele a 86
6, Licensing of animal drawn vehicle — 71

Driver’s Licences —
(a) Motor Cycle Driver’s Licence ae 1.71

(6) Private Driver’s Licence oes Lit

(ce) Chaulfeur’s Licenee ay 3.43

(d) Visitor’s temporary Licence ie .86

8. Registration of any motor vehicle at 2.87

%. Registration of pedal bicyele ae 86

10. Registration of any animal drawn vehicle ... 171

11. ‘Transfer or amendment of registration

or licence ro 34

12.) Driving test oo 171
13. Duplicate Certificate or Licence a 430”

H. A. C. Howarp,
President.

Passed the Legislative Council this 20th day of September,
1935.
H. O. Creque,
Clerk of the Couneil.

ve-c minitted to the Legislative Council under Rule 59 of
the Legislative Council Rules 1950 (S.R. & O. 1950 No, 22)
for consideration of certain amendments proposed by the
Governor, and amended accordingly, this 5th day of
March, 1956.
H. O. Crequr,
: Clerk of the Counetl.



ANTIGUA.
Printed at the Government Printing Office. Leeward Islands,
by Eart. Pigorr. Acting Government Printer.—By Authority.
1956,

47/00290—580—5.56. frice 9 cents,


No. 3 of 1956. Land and House Tax
(Amendment)
(L.8.]
I ASSENT,
bh. D. MACDONALD,
Governors Deputy,

Sth May, 1956,

VIRGIN ISLANDS.
No. 3 of 1956.

An Ordinance to amend the Land and House Tax Ordi-
nance, 1955.
{oth May, 1946]

ENACTED by the Legislature of the Virgin Islands.

1. This Ordinance may be cited as the Land and
House Tax (Amendment) Ordinance, 1956, and shall be
read as one with the Land and House Tax Ordinance,
1955, hereinafter called the Principal Ordinance,

2. The following section shall be substituted for
section 24 of the Principal Ordinance:—

“24, In all cases where land or houses are sold
by the Provost Marshal under the provisions of this
Ordinance he may, if requesred so to do by the
purchaser, deliver possession thereof to the purchaser
after the sale has been perfected and if necessary the
Provest Marshal may use such force as may be
requisite te eject any occupier who refuses to
surrender the same:

Provided that the person beneficially entitled
to any land or hense so sold, or his duly accredited
agent shall be at liberty to redeem the same and if
necessary to institute proceedings for the recovery
thercof within six months after perfecting the sale
upon payment into court for and on behalf of the
purchaser of the sum of money originally paid by
the purchaser for the said land or house together
with interest thereon at the rate of five per centum
per annum,”

H. A. C. Howarp,
President.

Passed the Legislative Council this 5th day of March,
1956.
H. 0. Crque,
Clerk of the Council,

ANTIQUA.



VirGIn
IsLaNnns.

Commence-
ment.

Short title,

6/1955

Substitution
of section 24
of the Prinei-
pal Ordi-
nance,

Power to
Provost
Marshal
to give
possession,

Printed at the Government Printing Osfice, Leeward Islands,
by Earu Pioorr, Acting Goverument Printer.——By Authority.

1956,
47/00220—480—5 56

[Price 3 cents.]
LEEWARD ISLANDS

ANTIGUA.

STATUTORY RULES AND ORDERS.
1956, No. 12.

Tue Income Tax (Dounte Taxation Renier) (Norway)
OrDER, 1956, pbaTeD May 8, 1956, MADE BY
THE GOVERNOR IN CoUNCIL. UNDER SECTION 52A OF THE
Income Tax Orpinancr, 1945 (No. 7/1945), 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 © ‘ounell by Order declares that arrangementa
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 to the contrary contained in any
enactment:

AND WHEREAS by a Convention dated the 2nd day
of May, 1951 between the Government of the United
Kingdom and the Government of Norway, arrangements were
mude among other things for the A ioidmice, 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 Contracting Parties of the said Convention,
subject to such modifications and conditions (ineludiag
conditions as to termination ) as may be specitied in the
exchange of notes, to any territory, for whose international

relations the nied Kingdom is responsible, which imposes
eee substantially similar in character to those which are the
subject of the said Convention:

AND WHEREAS by an Exchange of Notes dated
the 18th day of May, 1955, the said Convention with certain
modifications was applied to the Presidency:
2
NOW, THEREFORE, the Governor in Council doth

hereby order as follows:—

1. Short Title. This Order muy be cited as the
Income Tax (Double Taxation Relief) (Norway) 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 Norway;

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

FIRST SCHEDULE.

Agreement between the Government of the United King-
dom and the Norwegian Government for the Avoidance
of Double Taxation and the Prevention of Fiscal
Evasion with respect to Taxes on Income.

The Government of the Uvited Kingdom of Great Britain
and Northern Ireland and the Government of Norway,

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

Have agreed as follows:—

ArTicLe I

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

(a) In Norway:

The national income tax, including the national
defence tax on income, the communal income tax, the
old age pension tax, the war pension tax, and the sea-
men’s tax, and, for the purposes of Article XIX the
national property tax, including the national defence tax
on property (hereinafter referred to as “Norwegian 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”).
8

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

Artic ir IT

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;

(6) The term ‘‘ Norway” means the Kingdom of
Norway, excluding Spitsbergen and Bear Island and Jan
Mayen and the Norwegian dependencies outside Europe;

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

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

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

’

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

rate;

(g) The terms “resident of the United Kingdom”
and “resident of Norway” mean respectively any person
who is resident in the United Kingdom for the purposes
of United Kingdom tax and not resident in Norway for
the purposes of Norwegian tax, and any person who is
resident in Norway for the purposes of Norwegian 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 managed
and controlled in the United Kingdom and as resident in
Norway if its business is managed and controlled in
Norway;

(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 Kinydom or a person who is a
resident of Norway, as the context requires;
4

(‘) The terms “United Kingdom enterprise” and
“Norwegian 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 Norway, and the terms “enterprise of one of
the territories” and “enterprise of the other territory ”
mean a United Kingdom enterprise or a Norwegian enter-
prise, as the context requires;

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

(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 fide 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
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;

(iii) The fact that a company which is a 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-
nent of its parent company.
B

2, Where under the present 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
to the amount thereof which is remitted to or received in that
other territory, the exemption to be ullowed 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 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,

ARTICLE III

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

2. The industrial or commercial profits of a Norwegian
enterprise shall not be subject to United Kingdom tax unless
the enterprise carries on a trade or business.in the United King-
dom 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 it were an independent enterprise engaged in the
same or similar activities under the same or similar conditions
and dealing at arm’s length with the enterprise of which it is a
permanent establishment.

4, Where an enterprise of one of the territories derives
profits, under contracts concluded in that territory, from sales
of gocds 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.

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

(5) 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 have accrued to one of the enterprises but by reason
of those conditions have not so accrued may be included in the
profits of that enterprise and taxed accordingly.

ARTICLE V

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

Arrictr: VI

1. (a) Dividends paid by a company which is a resident
of the United Kingdom to a resident of Norway,
who is subject to tax in Norway 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.
7

(b) Norwegian tax on dividends paid by a company
which is a resident of Norway to a resident of the
United Kingdom, who is subject to tax in the
United Kingdom in respect thereof and does not
carry on trade or business in Norway through
a permanent establishment situated therein, shall not
exceed 5 per cent.:

Provided that, where the resident of the
United Kingdom is a company which controls,
directly or indirectly, not less than 50 per cent.
of the entire voting power of the company pay-
ing the dividends, the dividends shall be exempt
from Norwegian tax.

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 an 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.

ArticLte VII

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 thereof and
does not carry on a trade or business in the first-mentioned
territory through a permanent establishment situated therein,
shall be exempr from tax in that first-mentioned territory.

2. In this Article—

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

(6) 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.
8
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 sources within one of
the territories fromm the sale of patent rights by a resident of the
other territory, who does not curry ona trade or business in the
first-inentioned territory through a permanent establishment
situated therein, shall be exempt from tax in that first-mention-
ed territory.

Articte VIII

1. Where under the provisions of, the present Conven-
tion a resident of the United Kingdon is exempt or entitled to
relief from Norwegian tax, similar exemption or relief shall be
applied to the undivided estates of deceased persons insofar
us one or more of the beneficiaries isa resident of the United

Kingdom.

2. Norwegian tax on the undivided estate of a deceased
person shall, insofar as the income accrues to a_ beneficiary
who is resident in the United Kingdom, be allowed as a credit
under article X VI.

Articue IX

1, Remuneration, including pensions, paid by, or ont of
funds created by, one of the Contracting Parties to any
individual in respect of services rendered to that Party in the
discharge of governmental functions shall be exempt from tix
in the territory of the other 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 anv
trade or business carried on by either of the Contracting
Parties for purposes of profit.

ArTICLE X
1. An individual who is a resident of the United Kingdom
shali be exempt from Norwegian tax on profits or remuneration
in respect of personal (including professional) services perform-
ed within Norway in any year of assessment if—

(a) he is present within Norway for a period or
periods not exceeding in the aggregate 183 days during
that year; and
5

(5) 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.

2. An individual who is a resident of Norway 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) he is present within the United Kingdom for a
period or periods not exceeding in the aggregate 183 days
during that year; and

(6) the services ure performed for or on behalf of a
resident of Norway; and

(c) the profits or remuneration are subject to
Norwegian 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.

ArTIcLE X]

A resident of one of the territories shall be exempt from
tax in the other territory in respect of renumeration for ser-
vices performned on ships or aircraft operating outside the other

territory.
ArticLE XII

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

2. Any pension (other than a pension of the kind referred
to in paragraph 1 of Article 1X) and any annuity, derived from
sources within the United Kingdom by an individual who is
a resident of Norway and subject to Norwegian tax in
respect thereof, shall be exempt from United Ningdom 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.
10
Anticytr XIII

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.

Artiche XIV

A student or apprentice from one of the territories, who
is receiving full-time education or traming in the other territory,
shall be exempt from tax in that other territory on payments
made to him from abroad for the purposes of his mainten-
ance, education or training.

ARTICLE XV

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

Articte X VI

1. Subject to the provisions of the law of the United
Kingdom regarding the allowance as « credit against United
Kingdom tax of tax payable in a territory outside the United
Kingdom, Norwegian tax payable, whether directly or by
deduction, in respect of income from sources within Norway
shall be allowed as a credit against any United Kingdom tax
payable in respect of that income.

Where such income is an ordinary dividend paid by a
company resident in Norway, the credit shall take into account
(in addition to any Norwegian tax appropriate to the
dividend) the Norwegian 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 Norwegian tax so pay-
able by the company shall likewise be taken into account in so
far as the dividend exceeds that fixed rate:
il

Provided for the purposes of this paragraph of this Arti-
cle, the credit to be allowed for Norwegian communal income
tax shall not exceed one-half of the said communal income tax.

2. Where United Kingdom tax is payable, whether direct-
ly or by deduction, in respect of’income-from sources within
the United Kingdom, und that income is chargeable also to
Norwegian tax, the Norwegian tax payable by the person
entitled to such income on his total income chargeable to Nor-
wegian tax shall be reduced by an amount which bears the
“same proportion to that Norwegian tax as the income from
sources within the United Kingdom bears te the said total
income. Provided that the Norwegian Ministry of Finance
and Customs may decide that the deduction shall not exceed
the amount of the United Kindom tax.

Where such income is an ordinary dividend paid by a
company resident in the United Kingdom, the deduction, in
the event that it is restricted to the amount of the United
Kingdom tax, shall take into account (in addition to the
United Kingdom tax appropriate to the dividend) the United
Kingdom profits tax payable by the comp: my in respect of its
profits; and, where it is a dividend paid on participating
preference alae and representing both a dividend at. a fixed
rate to which the shares are entitled and an additional partici-
pation in profits, the profits tax so payable by the company
shall likewise be taken into account in so far as the dividend
exceeds that fixed rate.

3. Where income is derived from sources outside both
the United Kingdom and Norway by a person whio is resident
in the United Kingdom for the purposes of United Kingdom
tax and also resident in Norway for the purposes of Norwegian
tax, the income may be taxed in both countries (subject to any
Convention which may exist between either of the Contracting
Parties and the territory or territories from which the income
is derived), A credit shall be allowed in accordance with
paragraph 1 of this Article against any United Kingdom tax
payable in respect of that income, equal to that proportion of
the United Kingdom tax or the Norwegian tax, whichever is
the less, which ‘such person’s income from sovrces within the
United Kingdom bears to the sum of his income from sources
within the United Kingdom and his income from
sources within Norway; and a deduction shall he allowed in
accordance with paragraph 2 of this Article against any
Norwegian tax payable in respect of that income equal to that
proportion of the United Kingdom tax or the Norwegian tax,
ig

whichever is the less, which such person's income from sources
within Norway bears to the sum of his income from sources
within the United Kingdom and his income from sourees within

Norway.

4. For the purposes Fi this Article, profits or remunera-
tion for personal (including professional) services performed in
one of the territories shall be deemed to be income from sources
within that territory, except that the renumeration of a
directer of a company, shall be deemed to be income from
sources within the territory in which the company is resident,
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.

ArTicLeE XVIT

1. The taxation authorities of the Contracting Parties
shall exchange such information (being information 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 persons (including a Court) con-
cerned with the assessment, determination 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 professional 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 representative; in the
ease of Norway, the Ministry of Finance and Customs;
and, in the case of any territory to which the present Conven-
tion is extended under Article XX, the competent authority for
the administration in such territory of the taxes te which the
present Convention applies.

Articty X VIII

The Agreement of 18th December, 1924(0), between
Great Britain and Norway for the reciprocal exemption from

“(b) S. B, & 0, 1925 (No. 103) p. 600,
13

income tax in certain cases of profits accruing from the busi-
ness Of shipping, and the Agreement of 21st December, 1938 ©),
between the United Kingdom and Norway for the reciprocal
exemption from taxes in certain cases of profits arising through
agencies, shall not have effect—

(a) in Norway, for any period for which the present
Convention has effect in that country;

(/) inthe United Kingdom, in relation to any tax
for any period for which the present Convention
has effect as respects that tax. .

AnticLe XIX
l. The nationals of one of the Contracting Parties
shall not be subjected in the territory of the other Con-
tracting Party to any tuxation 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 shall not

be subjected in the other territory, in respect of profits or

apital 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 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, .

4. Nothing in paragraph 1 or paragraph 2 of this Article
shall be construed as obliging one of the Contracting Parties
to grant to nationals of the other Contracting Party who are
not resident in’ the territory of the fortaer Party the same
personal allowances, , reliefs and redeetions for tax purposes
ng are vranted to its own nationals.

5. [In this Article the term ‘nationals’? means—
Wr) in relation te Norway, all Norwegian citizens
and all judictil persons domiciled in Norway;

(@) 8. R. & 0, 1939 (No, 1319) LL, p. 1734,
14

(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,
and associations 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 uny authority

whutsoever.
ARTICLE XX

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

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

ARTICLE XXI

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

2. The present Convention shall enter into force upon
the exchange of ratifications and the foregoing provisions
thereof shall have effeet—

(a) In the United Kingdom:

as respects income tax for any year of assessment
beginning on or after 6th April, 1950;

as respects surtax for any year of assessment beginning
on or after 6th April, 1949; and
15
as respects profits tax in respect of the following profits:—

(i) profits arising in any chargeable uccounting
period beginning on or after Ist April,
1950;

(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, or but for
the present Convention would be, chargeable
for any year of assessment beginning on or

after 6th April, 1950;

(b) In Norway:

for the taxable years beginning ou or after Ist January,
1950.

ARTICLE XXII

The present Convention shall continue in force indefinitely
but either of the Contracting Parties may, on or before 380th
June in any calendar year not earlier than the year 1954,
give to the other Contracting Party, through diplomatic
channels, written notice of termination provided that such
notice of termination may be given in any year before 1954
if there should be any important change in the laws of the
other Contracting Party affecting the application of Article
XVI. 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 6th April in the calendar year
next following that in which the notice is given;

as respects surtax, for any year of assessment beginning
on or after 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 let April
in the calendar year vext following that. in
which the notice is given;
16

(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 6th April in the next following
calendar year.

(6) In Nene

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

In witness whereof the undersigned, being duly authorised
by their respective Governments, have signed the present
Convention and have affixed thereto their Senle:

Done at London, in duplicate, in the English and Nor-
wegian languages, both texts being equally authoritative, on
the 2nd day of May, 1951.

[ L.S. ] Hervert Morrison

[L.S.] P. PREBENSEN.

SECOND SCHEDULE.

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

(i) as if the Contracting Parties were the Presidency
and the Government of Norway; as if the tax
concerned in the case of the Presidency were
the tax imposed by the Income Tax Ordinance,
1945, as amended;

(ii) as if references to the date of signature were
references to the 18th day of May, 1955.

(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 Norway
is pala Norwegian tax for the taxable years beginning on

‘after 1st January, 1954,
17

(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 June
in any calendar year not earlier than the year 1957 by either of
the Contracting Parties to the Convention to the other
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 beyin-
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 Norway as respects Norweigan tax for the
taxable years beginning on or after Ist January in the
calendar year in which the notice is given,

2. Moprrications. (a) In paragraph 1 of Article VI
of the Convention the words ‘shall be exempt from United
Kingdom sartax ” shall be understood for the purposes of
this extension as though they read “ shall not be liable to tax
in the territory at rate in excess of the rate applicable to a
company ”

(6) (i) In Article VII all references to interest shall be
deemed to be deleted; and

(ii) in paragraph 2 of Article XVI references to
income*({except in the phrase ‘ total income ”’)
shall be deemed not to include interest.

Made by the Governor in Council this 8th day of May,
1956.

F. A. Criarke,
Actiny Clerk of the Council.

ANTIGUA
Printed at the Government Printing Office, Leeward Islands,
by Ear. Pigorr, Acting Government Printer.—By Authority.
1956,
A.C. 31/39—490—5.56. Price 20 cents.


LEEWARD ISLANDS.

MONTSERRAT.

STATUTORY RULES AND ORDERS.
1956, No. 4.

Tus Income Tax (Douste Taxation Re.imr) (Norway)
OrpDER, 1956, parep May 4, 1956, MADE BY
THE GOVERNOR IN COUNCIL UNDER SECTION 52A OF THE
-Ixcome Tax Orpinancr, 1945 (No. 6/1945), as
AMENDED.

WHEREAS it is provided by section 52A of the Income
Tax Ordinance, 1945 (No, 6/1945) as amended, that if the
Governor in C ‘ouncil by Order declares that arrangements
specified 1 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 to the contrary contained in any
enactment:

AND WHEREAS by a Convention dated the 2nd day
of May, 1951 between the Government of the United
Kingdom and the Government of Norway, 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 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
the 18th day of May, 1955, the said Convention with certain
modifications was upplied to the Presidency:
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) (Norway) 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 Norway ;

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

FIRST SCHEDULE.

Agreement between the Government of the United King-
dom and the Norwegian Government for the Avoidance
of Double Taxation and the Prevention of Fiscal
Evasion with respect to Taxes on Income.

The Government of the United Kingdom of Great Britain
and Northern Lreland and the Government of Norway,

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

Have agreed as follows:—

ArtTIcLe |

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

(a) In Norway:

The national income tax, including the national
defence tax on income, the communal income tax, the
oli ave pension tax, the war pension tax, and the sea-
men’s tax, and, for the purposes of Article NIN the
national property tax, including the national defence tax
on property (her einafter referred to as “Norwegian tax.’’);

(6) In the United Kingdom of Great Britain and
Northern Ireland:

The income tax ‘(inel uding sur-tax) and the profits
tax (hereinafter veferrel to as “ United Kingdom tax’’).
3.

2. The present Convention shall also apply to any other
taxes of a sabstantinily similar character imposed in Norway
or the Unive Kingdon subsequent to the jae of signature
of the present Convention. .

Arricie I]

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

(a) The term “ United Winesdom’ ineans Great
Britain and Northern Treland, excluding the Channel
'slands and the Isle of Man:

(J) ‘Ehe term “Norway” means the Kingdom of

Norway, exelaudine Spitsbergen and Bear Island and Jan
73 7m i >

Mayen and the Norwegian dependencies outside Europe;

(ec) The terms “Sone of the territories”? and “ the
other territory”? mean the United Kingdom or Norway,
as the context requires

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

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

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

(g) The terms ‘resident of the United Kingdom”
and “resident of Norway” mean respectively any person
who is resident in the United Kingdom for the purposes
of United Kingdom tax and not resident i in Norway for
the purposes of Norwegian tax, and any person who is
resident in Norway for the purposes of Norwegian tax
wund uot resident in the United Kingdom for the purposes
ef United Kingdom tix: a company shall be regarded as
resident in the United Kingdom if its business is managed
and controlled in the U nited Kingdom anid as Pca in
Norway if its business is managed and controlled in
NOPWAY 5

CH The terms “resident of one of the territories”
and “resident of ihe other (erritory ’? mean a person who
is vresident of the United Kingdom ora person who is a
residcut of Norway, as the context requires;
f 4

(7) The terms “United Kingdom enterprise” and
‘“‘ Norwegian 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 Norway, and the terms “enterprise of one of
the territories”’ and “enterprise of the other territory”
mean a United Kingdom enterprise or a Norwegian enter-
prise, as the context requires;

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

(k) The term “ permanent establishment.’ , when used
with respect to an enterprise of one of the territories, means
a branch, mauagement, 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 hona 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
territories maintains in the other territory
a fixed place of business exclusively for the
purchase of goods or merchandise shall not
of itself constitute that fixed place of busi-
ness a permanent establishment of the
enter prise;

ii) ‘The fact that a company which is a resident
of oue 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 @ permanent establish-
ment of its parent company.
2. Where under the present 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
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 skall apply only to the
amount so remitted or received.

3. In the application of the provisions of the present
Convention by one of the 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,

Articie III

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

2. The industrial or commercial profits of a Norwegian
enterprise shall not be subject to United Kingdom tax unless
the enterprise carries on a trade or business in the United King-
dom through a permanent establishment situated therein. Ifit
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 it were an independent enterprise engaged in the
same or similar activities under the same or similar conditions
and dealing at arm’s length with the enterprise of which it is a
permanent, establishment.

4, Where an enterprise of one of the territories derives
profits, under contracts concluded in that territory, from sales
of gocds or merchandise stocked in a warehouse in the other
8

territory fer convenience of delivery and not for purposes of
display, those profits shall not be a a to a permanent
establishment of the enterprise in that other territory, notwith-
standing that the offers of purebase have been ébrined 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.

Artice IV
Where—

(a2) an enterprise of one of the territories p: articipates
lirectly or indirectly in the management, control or « capital
of an enterprise of the other territory, or

(b) the same persons participate dire ectly or indirectly
in the management, control or capital of an enterprise
of one of the foRritOLies and an enterprise of the other
territory, |

and in either case, conditions are made or pose between the
two enter rprise 28, in their commercial or financial relati.ns, which
differ from those which would be made between independent
enterprises, then any profits which would but for those
conditions have acorued to one of the enter rises but by reason
of those conditions have not so accrued may be included in the
profits of that enterprise and taxed accordingly.

ARTICLE V

Notwithstanding the provisions of Articles [TL and FV,
profits whieh 2 resident of one of the territories derives
from operating ships or aircraft shall be exemnpt from tax in
the other territory.

Articte VI

1. (a) Dividends paid by a company which is a resident
fF the United N
or the tenitec Kingdom to a resident of WOrway,
who ts subject to fax in Norway in respect thereof
and docs uot carry on a trade or business in the
United Kingdom theough a permanent establishment
eiluated therein, shall be exempt from United Ning-
dom sur- tax.
4

(b) Norwegian tax on dividends paid by a company
which is a resident of Norway to a resident of the
United Kingdom, who is subject to tax in the
United Kingdom in respect thereof and does not
carry on trade or business in Norway through
i periment establishment situated therein, shall not
excced 5 per cent.:

Provided that, where the resident of the
United Kingdom is a company which controls,
directly or indirectly, not less than 450 per cent.
of the entire voting power of the company pay-
ing the dividends, the dividends shall he exempt
from Norwegian tax.

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 territor x
any formeof taxation on dividends paid by the company to
persons not resident in that other territory, or any tax in the
nature of an uudistributed profits tax on ‘andistribute d_ profits
of the company, whether or not those dividends or undistributed
profits represent, in whole or in part, profits or income so
derived,

Articie VIT

1, Any interest or rovalty 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 and
does not carry on a trade or business in the first-imentioned
territory through a permanent establishment situated therein,
shall be exempt from tax in that first-mentioned territory.

2. In this Article—

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

(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, ¢ ‘ade mark or other like property, but
does nor telude any royalty er other ane paid in
respect of the operation of a mine or quarry or of any
other extraction of natural resources.

’
8

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 sources within 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 t from tax in that first-mention-

ed territory.
Articte VIII

1. Where under the provisions of the present Conven-
tion a resident of the United Kingdon is exempt or entitled to
relief from Norwegian tax, similar exemption or relief shall be
applied to the undivided estates of deceased persons insofar
as one or more of the beneficiaries isa resident of the United

Kingdom.

2. Norwegian tax on the undivided estate of a deceased
person shall, insofar as the income accrues to a_ beneficiary
_ who is resident in the United Kingdom, be allowed as a credit
under article XVI.
ArticiE TX
1. Remuneration, including pensions, paid by, or ont of
funds created by, one of the Contracting Parties to any
individual in respect, of services rendered to that Party in the
discharge of governmentual functions shall be exempt from tix
in the territory of the other Contracting »Party, unless the
individual is a national of that other Party waht 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 Contracting
Parties for purposes of profit.

Artichr X
1. An individual who isa resident of the United Kingdom
shall be exempt from Norwegian tax on profits or remuneration
in respect of personal (including professional) services perform-
ed within Norway in any year of assessment if—

(a) he is present within Norway for a period or
periods not exceeding in the aggregate 183 days during
that year; and
9

(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
KXingdoin tax.

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

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

(6) the services ure performed for or on behalf of a
resident of Norway; and

(c) the profits or remuneration «are subject to
Norwegian 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.

ArTICLE XI

A resident of one of the territories shall be exempt from
tax in the other territory in respect of renumeration for, ser-
vices performed on ships or aireraft operating outside the other
territory. :

ArticteE XII

1. Any pension (other than a pension of the kind referred
to in paragraph 1 of Article TX} and any annuity, derived from
sonrees within Norway by an individual who is a resident of
the United Kingdom and subject to United Kingdom tax in
respect thereof, shali be exempt from Norwegian tax.

2, Any pension (other than a pension of the kind referred
to in paragraph 1 of Article 1X) and any annuity, derived from
sources within the United Kingdom by an individual who is
a resident of Norway and subject to Norwegian tax in

respect thereof, shall be exempt from United Ningdom 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
pay ments in return for adequate and full consideration in money

or money’ s worth,
10
Articie XITT

A professor or teacher from one of the territories, who
receives remuneration for teaching, during a period of temporary
resklence not exeeeding two vears, atu university, college,
school, or other educ ational institution in the other territory,
shall be exempt from tax in that other territory in respect of
that remuneration.

ARTICLE XIV

A student or apprentice from one of the territories, who
is receiving full-time education or training in the other territor Vv,
shall be exempt from tax in thar other ee rritory on paytuents
made to him from abroad for the purposes of his meinten-
ance, education or training.

Articnn XA

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

2. Individuals who are residents of the United Kingdon
shall be entitled to the same personal allowances, reliefs and
reductions for the purposes of Norwegian tax as Norwegian

nationals not resident in Norway.

ArticLt XVI

1. Subject to the provisions of the law of the United
Kingdom regarding the allowance as a credit against United
Kingdom tax of tax payable in a territory outside the United
Kingdom, Norwegian tax paynble, whether directly or by
deduction, in respect of Jucome froti, sources within Norway
shall be allowed us a credit aguinst anv United Kingdom tax
payable in respect of that income,

Where such income is an ordinary dividend paid by a
company resident in isorway, the credit shall take into account
(an addition to any Nor Wegian tax appropriate to the
dividend) the Norwegian 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 Norwegian tax so pay-
able by the company shall likewise be taken into account in so
far as the dividend exceeds that fixed rate:
{1

Provided for the purposes of this paragraph of this Arti-
cle, the credit to be allowed for Norwegian communal income
tux shall not exceed one-half of the said communal i income tax.

2. Where United Kingdom tax is payable, whether d me
ly or by deduction, in respect of income from sources within
the United Kingdom, end that income is chargeable also to
Norwegian tax, the Norwegian tax payable by the person
entitled to such income on his total income chargeable to Nor-
wegian tax shall be reduced by an amount which bears the
same proportion to that Ne orweglan tax as the income from
sources within the United Kingdom bears te the said total
income. Provided that the Norwegian Ministry of Finance
and Customs may decide that the deduction shall not exceed
the amount of the United Kindom tax.

Where such income is an ordinary dividend paid by a
company resident in the United Kingdom, the deduction, in
the event that it is restricted te the amount of the United
Kingdom tax, shall take into account (in addition to the
United Kingdom tax appropriate to the: dividend) the United
Kingdom profits tax payable by the company in respect of its
profits; and, where it is a dividend paid on participating
preference shares and representing both » dividend at a fixed
rate to which the shares are entitled and an additional partici-

ation in profits, the profits tax so payable by the company
shall likewise be taken into account in so far as the dividend
exceeds that fixed rate.

3. Where income is derived from sources outside both
the United Kingdom and Norway by a person who is resident
in the United Kingdom for the purposes of United Kingdom
tax and also resident in Norway for the purposes of Norwegian
tax, the income may be taxed in both countries (subject to any
Convention which may exist between either of the Contracting
Parties and the territory or territories from which the income
is derived). A credit shall be allowed in accordance with
paragraph 1 of this Article against any United Kizedom tax
payable in respect of that income, equal to that proportion of
the United Kingdom tax or the Norwegian tax, 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 Norway: and a deduction shall be allowed in
accordance with parsyvraph 2 of this Article against any

Norwegian tax payable in respect of that income equal to that
proportion of the United Kingdom tax or the Norwegian tax,
12

whichever is the less, which such person’s income from sources
within Norway bears to the sum of his income from sources
within the United Kingdom and his income from sources within

Norway.

4. For the purposes of this Article, profits or remunera-
tion for personal (including professional) services performed in
one of the territories shall be deemei to be income from sources
within that territory, except that the renumeration of a
directer of a company, shall be deemed to be income from
sources within the territory in which the company is resident,
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.

Articte XVII

1. The taxation authorities of the Contracting Parties
shall exchange such information (lieing information 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 persons (including a Court) con-
cerned with the assessment, determination 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 professional 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 representative; in the
ense of Norway, the Ministry of Finance and Customs;
and, in the case of any territory to which the present Conven-
tion ig extended under Article XX, the competent authority for
the administration in such territory of the taxes to which the
present Convention applies.

Artictr X VIII

The Agreement of 18th December, 1924(0), between
Great Britain and Norway for the reciprocal exemption from

(b) 8. B. & O. 1925 (No. 108) p, 600, _
13

income tax in certain cases of profits accruing from the busi-
ness of shipping, and the Agreement of 21st December, 19388 ©,
between the United Kingdom and Norway for the reciprocal
exemption from taxes in certain cases of profits arising through
agencies, shall not have effect—

+

(«) in Norway, for any period for which the present
Convention has effect in that country;

(*) inthe United Kingdom, in relation to any tax
for any period for which the present Convention
has effect as respects that tax.

AxticLhe XIX
1. The nationals of one of the Contracting Parties
shall not be subjected in the territory of the other Con-
tracting 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 shall not
be subjected in the other territory, in respect of profits or
capital attributable to their per manent establishments in that
other territory, to any taxation which is other, higher or more
burdensome than thé taxation to which the enter prises of that
other territory 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 1 in the first-mentioned
territory to any taxation which is other, higher or more burden-
some than the taxation to which other enterpr ises of that first-
mentioned territory are or may be subjected in respect of the like
income, profits and capital.

4, Nothing in paragraph | or paragraph 2 of this Article
shall be coustrued as obliging one of the Contracting Parties
to grant to nationals of the other Contr acting Party who are
not resident in the territory of the former Party the same
personal allowances, relicfs and rednetions for tax purposes
ns are granted to its own nationals.

5. In this Article the termi ‘nationals? means—
(@) in relation to Norway, all Norwegian citizens
and all judicial persons doisteiled in Norway;

(¢) S. K, & O, 1939 (No, 1819) I, p. 1734,
14

(0) in relation to the Unit ed Kingdom, all British
subjects and British prorected persons ia tne in the
Uuited Kinedont or ais Deiush terriiors oo waich the
present Convention applies by roeson oF ENtciisicis nade
under Article XX, and all legal persons, paraucrships,
and associations deriving their statis as sich a ine law
in force in any British rerrbery to which the present
Convention applies.



6. In this Article the term ‘ tuxation’? means taxcs of
every kind and description levied on behalf of wiv anthortty
whatsoever.

ARTICLE XX

1. The present Convention may be extended, either in
its entirety or with modifentions, fo any territory for whose
international relations the United Kingdom i is responsible and
which imposes taxes substantially can ar in character to those
which are the subject of the present Convention, aud any
such extension shall take effeet from such date and subject to
such movlifieations and conditions (Gucluding coucitions as to
termination) us may be specified wad agrecd between the Con-
tracting Parties in notes to be exchanged for this purpose.

2. The termination in respect of Norway or the Gnited
Kingdom of the present Convention under Artic A APE shail,
unless otherwise expressty agrees by both Gece
Parties, terminate the applieation of the present Convention to

any territory to w hich the Convention lues been exiended under
this Article.

ARTICLE X XI

1. The present Convention shell be ratified and the
instruments of ratifiention shall be exebunged at Oslo as
soon as possible.

2. The present Convention shall enter inte force mpon
the exchange of ratificutions and the foregoing provisions
thereof shall have effeet—

(a) In the United Kingdom:

yy any year of assessment

as respects Income tax re ;
h April, 1940;

beginning on or after 6:

as respecis surtax for any year of assessment beginning
on or after 6th April, 1949; and
15
as respects profits tax in respect of the following profits:—

(i) profits arising in any chargeable neeounting
period beginning on or after Ist April,
1950;

(ii) profits attributable to 80 much of any
chargeable accounting period falling partly |
before and partly after that date as falls
after that date;

(ili) profits not so arising or attributable by
reference to which income tax is, or but for
the present Convention would ie chargeable
for any year of assessment beginning on or
after 6th April, 1950;

(6) In Norway:

for the taxable years beginniny ou or after Ist January,

1950.
Article XXII

The present Convention shall continue in foree indefinitely
but either of the Contracting Parties may, on or before 30th
June in anv calendar year not earlier than the vear 1954,
give to the other Contracting Party, through diplomatic
channels, written notice of termination provided that such
notice of termination may be given in any year before 1954
if there should be any important change in the laws of the
other Contracting Party affecting the application of Article
XVI. In such event, the present Convention shall cease to be
affective-—

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

as respects sartax, for any year of assessment beginning
on or after 6th Vpn! in the cxiendar vear in which the
notice is given; and

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

(i) profits arising in any chargeable accounting
period beginning on or after Ist April
in the ealendar vear next followime that t1
which the notice is given;
16

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

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

(6) In Norway:

for the taxable years bevinning on or after Ist January
in the calendar year next following that in which
the notice is given.

In witness whereof the undersigned, being duly authorised
by their respective Governments, have signed the present
Convention and have affixed thereto their seals,

Done at London, in duplicate, in the English and Nor-
ae ae
wegian languages, both texts being equally authoritative, on

the 2nd day of May, 1951.

[ L.S. | Herpert Morrison
[L.8.] PL Pamnensen.

SECOND SCHEDULE.

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

(i) as if the Contracting Parties were the Presidency
and the Government of Norway; as if the tax
concerned in the case of the Presidency were
the tax imposed by the Income Tax Ordinance,
1945, as amended;

(ii) as if references to the date of signature were
references to the 18th day of May, 1955.

(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 Norway
as respects Norwegian (ax for the taxable years beginning on
or after Ist January, 1954.
17

(c) ‘The extension shall continne in effect indefinitely but
may be terminated ax respects the Presidency by written
notice of termination given on or before the 30th June
in any calendar vear not earlier than the year 1957 by either of
the Contracting Parties to the Convention to the other
Contracting Party through the diplomatic channel and
in sueh event the extension shall cease to lave 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 vears of assessment, and will cease
to have effect in Norway as respects Norweigan tax for the
taxable years beginning on or after Ist January in the
calendar vear in which the notice is given.

2. Moprrications. (a) In paragraph 1 of Article VI
of the Convention the words “shall be exempt from United
Kinedom surtax ” shall be understood for the purposes of
this extension as though they read “ shall not be liable to tax
in the territory ut a rate in excess of the rate applicable to a
company ”.

(6) (i) In Article VIL all references to interest, shall be
deemed to be deleted; and

(ii) in paragraph 2 of Article XVI references to
income (except in the phrase “total income ”’)
shall be deemed not to include interest.

Made by the Governor in Council this 4th day of May,
1956.

ds. H. Carrorg,
Clerk of the Couneil.

ANTIGUA
Printed at the Government Printing Office, Leeward Islands.
by Ear Picorr. Acting Government Printer—By Authority.
1956.
C. 31/06065—490—5.56. Price 20 cents.