Citation
Leeward Islands gazette

Material Information

Title:
Leeward Islands gazette
Creator:
Leeward Islands (West Indies)
Place of Publication:
[Antigua
Publisher:
Gov. Printing Office]
Publication Date:
Language:
English
Physical Description:
reels. : ;

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


. LXXXIV.

E LEEWARD ISLANDS
GAZETTE.
Published by Authority.

FRIDAY, 25rn MAY, 1956.

No. 23,





Notices.

With reference to the notice appear-
ing in the Leeward Islands Gazette
No. 21 of the 10th May, 1956, it is
notified for general information that
the Exequatur empowering Senor
Don Alejandro Antonio Galarce to act as
Consul-General of the Argentine in
London, with jurisdiction in the
United Kingdom Overseas Territories
and over the territory which is within
the district of the Argentine Consular
Officer at Hong Kong, received Her
Majesty’s signature on the 12th April,
1956. :

The Secretariat,
Antigua.
19th May, 1956.
19/00010

It is notified for general informa-
tion that Dr. W. T. Joseph has assumed
duty as Acting Surgeon Specialist,
Holberton Hospital as from 8th May,
1956. These duties will be carried
out in conjunction with his own as
Medical Officer District No. 3.

Medical Department,
Antigua.

Ref. No. 17/58



The Acting Commissioner of Mont-
serrat has made the following
appointment under section 3 of the
Marriage Ordinance, 1921, (Montserrat
No. 6 of 1921):—

The Reverend C. Leonard Carty to
be a Marriage Officer with effect from
the 9th May, 1956.



It is hereby notified for general
information that two short summer
courses in Home Life and Activities
for women from overseas are being
organised in London by the Borough
Polytechnic and the Regent Street
Polytechnic under the auspices of the
London County Council.

These courses are suitable for
women already in the United
Kingdom, for women going to the
United Kingdom with their husbands
on leave or to join their husbands
who are taking educational and tech-
nical training there, or for women
students themselves taking educa-
tional or specialist courses.

As 72aier
-, Ass



The courses begin in July, and
application for enrolment to either of
them should be made by _ personal
application or letter to the Organisers
whose addresses may be obtained at
this office, where further details may
be made available.

Administrator’s Office,
Antigua.
19h May, 1956.

Ref. No. A. 23/17.



OONFIRMATION OF ORDINANCES.

No. 6].

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 Act and Ordi-
nance:—

ACT.

Leeward Islands.

No. 5 of 1956 “The .Magistrate’s
Code of Procedure (Amendment) Act,
1956”.

ORDINANCE.

Montserrat.

No. 9 of 1955 “The Montserrat
Constitution and Elections (Amend-
ment) Ordinance, 1955”.

No. 62.

The following Ordinances and
Statutory Rules and Orders are circu-
lated with this Gazette and form
part thereof:—

ORDINANCES.
Antigua.

No. 7 of 1956, “* The Aid to Pioneer
Industries (Amendment) Ordinance,
1956.” 5 pp. Price 7 cents.

No. 12 of 1956, “The Prison
(Amendment) Ordinance, 1956.”
2 pp. Price 4 cents.

No. 13 of 1956, “ The Interpretation
of Laws Act, 1896 (Repeal) Ordi-
nance, 1956.” 2 pp. Price 4 cents.

No. 14 of 1956, “The Laws and
Public Offices (Change of Terms)
Ordinance, 1956.” 2 pp. Price 4 cts.

—

No. 15 of 1956, “The Crown
Proceedings (Amendment) Ordi-
nance, 1956.” ®) pp. Price 7 cents.

STATUTORY RULES & ORDERS.
General Government.

No. 20 of 1956, “The Pensionable
Offices (Amendment No. 2) Order,
1956.” 1 pp. Price 3 cts.

Virgin Islands.
No. 13 of 1956‘ “ The Income Tax

(Double Taxation Relief) (Norway)
Order, 1956.” 17 pp. Price 2() cts.

Aid to Pioneer Industries
Ordinance, 1950.

In pursuance of the requirements
of Section 3 (2) («) of the Aid to
Pioneer Industries Ordinance, 1950, it
lg hereby certified for general inform-
ation that the Governor in Council
proposes to make the undermentioned
Order under section 3 (1) of the said
Ordinance.

2. Any persuon who objects to the
making of such Order shall give
notice in writing of his objection and
of the grounds on which he relies in
support thereof to the Clerk of the
Executive Council on or before the
Ist day of June, 1956.

F. A. CLARKE,
Clerk of Executive Council.

The Aid to Pioneer Industries
(Manufacture of Starch)
Order, 1956, dated
made by the Governor in
Council under section 8 (1)
of the Aid to Pioneer Indus-

tries Ordinance 1950 (No.
9 of 1950).

ORDER OF COUNCIL.

1. CITATION. This Order may
be cited as the Aid to Pioneer Indus-
tries (Manufacture of Starch) Order
1956.

2. MANUFACTURE OF STARCH
DECLARED A PIONEER INDUS-
TRY. The manufacture of starch is.
hereby declared to be a_ pioneer
industry for the purposes of the Aid
to Pioneer Industries Ordinance, 1950
and the following product is hereby
declared to be a pioneer product for
the said purposes :—

Starch, including arrowroot starch.

Made by the Governor in Council
this day of . 1596.

Clerk of the Council.



THE

‘RADE MARKS OFFICE,
ANTIGUA, 3rd May, 1956.

RADIO CORPORATION OF
AMERICA of 30 Rock-feller Plaza,
New York, State of New York U.S.A.
have applied for Registration of one
Trade Mark consisting of the follow-
Ing:—

RADIOTRON

Class 8 that is to say, radio and
television receiving and transmitting
tubes, amplifying tubes, cathode ray
tubes, gaseous tubes, photocells, in-
candescent lamps, photoiubes, camera
tubes, electron discharge tubes and
vacuum tubes of all kinds and for all
purposes, parts thereof and accessories
thereto, transistors, radio and televi-
sion receiving and transmitting appa-
ratus, parts thereof and accessories
_thereto, electronic equipment of all
kinds, parts thereof and accessories
thereto.

88

The Applicants claim that they
have used the said Trade Mark in
respect of the said goods for 35 years
before the date of their said Applica-
tion.

Any person nay within three
months from the date of the first
appearance of this Advertisement in
the Leeward Islands Gazette, give
notice in duplicate at the ‘Trade
Marks Office, Antigua, of opposition
to registration of the said Trade
Mark.

CEOCIL O. BYRON,
Acting Registrar of Trade Murks.



TRADE MARKS OFFICK,
ANTIGUA, 29th March, 1956.

RADIO CORPORATION OF
AMERICA of 30 Rockefeller Plaza,
New York, State of New York, United
States of America have applied for
Registration of one Trade Mark
consisting of the following:—

VICTROLA

Class 8 that is to say: magnetic tape
and magnetic wire sound and picture
recording and reproducing equipment,
magnetic tape and magnetic wire for
use with such apparatus as well as
components and accessories such as
tape reels, amplifiers, loudspeakers,
microphones, remote control unitsand
tape splicers, magnetic tape recorders
combined with radio and television
receiving sets; electrically operated
phonographs, mechanical or spring
wound phonographs, parts thereof and
accessories thereto, such as record
playing attachments, talking machine

LEEWARD ISLANDS GAZETTE,

records, sound records for use in radio
broadcasting, electrical records, sound
disc recorders and recording equip-
ment, sound record players, albums
or sets of phonograph records, talking
machines styli or needles, electrically
operated talking machines combined
with radio receiving sets, television
receiving sets and magnetic tape
recorders.

The Applicants claim that they
have used the said Trade Mark in
respect of the said goods for 51 years
before the date of their said A pplica-
tion.

Any person may within three
months from the date of the first
appearance of this Advertisement in
the Leeward Islands Gazette, give
notice in duplicate at the Trade
Marks Office, Antigua, of opposition
to registration of the said Trade

Mark.

CECIL O. BYRON,

Acting Registrar of Trade Marks.



TRADE MARKS OFFICE,
ANTIGUA, 29th March, 1956.

RADIO CORPORATION OF
AMERICA of 30 Rockefeller Plaza,
New York, State of New York, U.S.A.
have applied for Registration of one
Trade Mark consisting of the follow-
ing:—

RED SEAL

Class 8, that is to say: electrically
operated phonographs, mechanical or
spring wound phonographs, parts
thereof and accessories thereto, such
as record playing attachments, talking
machine records, sound records for
use in radio broadcasting, electrical
records, sound dise recorders and
recording equipment, sound record
players, albums or sets of phonograph
records, talking machine styli or
needles, electrically operated talking
machines combined with radio
receiving seis, television receiving sets
and magnetic tape recorders.

The Applicants claim that they
have used the said Trade Mark in
respect of the said goods for 53 years
before the date of their said Applica-
tion.

Any person may within three
months from the date of the first
appearance of this Advertisement in
the Leeward Islands Gazette, give
notice in duplicate at the Trade
Marks Office, Antigua, of opposition
to registration of the said Trade
Mark.

CECIL O. BYRON,
Aoting Registrar of Trade Marks.

(25 May, 1956.

TOWN AND COUNTRY
PLANNING ORDINANCE,
1948.

Resolution.

BE IT RESOLVED that the Cen-
tral Authority under Section 5 (1) (8)
of the Town and Country Planning
Ordinance No. 4 of 1948, hereby
decide to prepare Schemes in respect
of lands of the following village
Extensions:

All Saints, Bendals, Bolans, Five
Islands, Freemanville, Parham,
Pares Village, St. Phillip. Table
Hill Gordon and Willikies in the
Presidency of Antigua.

Dated this 12th day of March,
1956.
CLARENCE SIMON,
Secretary and Hwxecutive Officer,
Central Authority.

Re death of Arthur Rawlins,
a brake-man lately in the
employ of Ottleys Estate in
the island of Saint Christo-
pher. which death occurred
on the i9th day of March,
1956, at Lodge Estate Siding
Road in the island of Saint
Christopher aforesaid.

Compensation in the above matter
having been deposited with me under
Section 8 of the Workmen’s Compen-
sation Act, the Dependants of the
said ARTHUR RAWLINS, deceased,
are hereby required to appear before
the Commissioner on Saturday the
26th day of May, 1956 at 10 o’clock
in the forenoon at the Court House,
Basseterre, when the Commissioner
will proceed to determine the distri-
bution thereof.

Proof of relationship of dependants
to the deceased will be required by
the Commissioner to be furnished by
claimants at the enquiry, such proof
to be in the form of Certificates of
Birth and Marriage as in the circum-
stances be necessary.

A Claimant for funeral expenses of
the deceased must submit and prove
his claim to the Registrar before the
24th day of May, 1956.

Dated the 2nd day of May, 1956.
CAROL W, J. BRISTOL,

Registrar of the Supreme Court.
Ref.No. 36/00007.



RAINFALL FIGURE:
Central Experiment Station



Antigua.

Month. 1952, 1953. 1954. 1955, 1956.
Jan, 241 1.93 3.04 2.16 5.15
Feb. 1.60 102 245 .68 1.93
Mar. 1.62 560 1.08 .83 1.40
April 3.14 = 2.06 49 1.75 3.83
May 19th 2.49 1.40 3.15 1.88 84

“11.26 12.01 10.21 730 12.46



25 May, 1956 ]
Tender for Cutting Machine
(Guillotine).

Tenders are hereby invited for the
purchase of a small cutting machine
(Guillotine) held by the Government
Printing Office and the machine may
be inspected at any time during the
working hours of the abovenamed
office.

Tenders should be submitted to
reached this Office not later than
4 p.m. on the 31st May, 1956, and
should be enclosed in a sealed en-
velope addressed to the Colonial
Secretary, Leeward Islands, and
marked “Tender for Guillotine” in
the top left hand corner.

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

The Secretariat,
Antigua.
16th May, 1956.



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.

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 “Tender for In-
surance of Vehicles” and should 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.



WINDWARD ISLANDS
BROADCASTING SERVICE

Vacancy for Assistant
Engineer.

1. Applications are invited from
suitably qualified candidates for
appointment to the post of Assistant
Engineer in the Windward Islands
Broadcasting Service, St. George’s,
Grenada, B.W.I.

2. The salary of the post is $3,600
per annum. Quarters are not pro-
vided.

3. The appointment is non-pen-
sionable, and will be on probation for
six months in the first instance.
Subject to satisfactory completion of
the probationary period, appointment
will be on contract for three years
including the period of leave earned.
The officer will be subject to the
Colonial Regulations, and local Gen-
eral Orders for the time being in
force, in so far as they are applicable.

4. Candidates should preferably
hold a Diploma in Radio Technology
from a recognized institution, and have
had at least five years experience in
the operation and maintenance of
HF transmitters up to 5 Kw., Radio
Receivers, Tape Recorders and AF
Amplifiers, and at least one year in a

THE LEEWARD ISLANDS GAZETTE. 89

supervisory capacity. Experience in
a Broadcasting Organisation, while
not essential, would be an asset.

5. Free first class passages will be
provided for the officer, his wife and
children, not exceeding five persons
in all, on first appointment, and on
satisfactory termination of his con-
tract; children to be under 18 years
of age, unmarried, and dependent on
the officer.

Vacation leave on full salary will
be granted at the rate of one week
for each completed period of three
months resident service; such leave
to be granted on the satisfactory
completion of the period of resident
service but within the life of the
contract.

6. Applications should be address-
ed to the Chief Secretary, Windward
Islands, Grenada, B.W.I., and should
reach him not later than the 15th
June, 1956.

Ref. No. 13/00332.



Notice is hereby given that a copy
of the list of the original assessments
of the City Rate for 1956 to which
objections have been taken and altera-
tions made thereto by the Central
Board of Health has this day heen
posted up on the outer door of the
Treasury and may be seen at the
Central Board of Health Office.

Notice is also hereby given that all
the amounts for City Rate for the
year 1956 must be paid into the
Treasury by 3lst August 1956.

P. Winter,
Secretary, Central Board
of Health.

Central Board of Health Office,
Antigua.
llth May, 1956.



90 THE LEEWARD ISLANDS GAZETTE.

[25 May, 1956.

Montserrat
SAVINGS BANK

Revenue and Expenditure Account for the year ended 31st December, 1955.

Expenditure. P
To Interest paid to Depositors
on Closed Accounts 324.86

,, Lnterest Capitalised and credit-
ed to sundry Depositors’

accounts on 41.12.55 8,231.45
» Expenses of Management 3860.00

,», Balance carried to Reserve
Account 3,063.95



Revenue.

$ $ $

By Interest on Investments 11,977.14

| ,, Sale of Pass Books 3.12

11,980.26 11,980.26

Account of Deposits and Withdrawals for the year ended 31st December, 1955.

To Balance at Credit of
Deposits on 1.1.55

5, Deposits received

,», Interest Credited to
Depositors

368,276.58
145,887.60



8,556.31 517,720.49

By Withdrawals
5, Balance at Credit of
Depositors
on 31.12.55

145,989.37

371,731.12 517,720.49



Investments Adjustment Account.

To Loss on sale of





Investme:ts 2242.86
5, Depreciation of By Balance carried to
Investments 34,335.88 36,578.74 Reserve Account 36,578.74 36,578.74
Reserve Account.
To Balance on 1.1.55 2,484.97 | By Revenue & Expenditure
», Investments Adjust- Account 3,063.95
ment Account 36,578.74 36,062.71 | ,, Balance on 31.12.55 35,999.76 39,063.71
Balance Sheet as at 31st December, 1955.
Liabilities. sset.

Depositors

NOTE:

371,781.12 371,781.12

8.
| Cash with Treasurer 36,599.02
Investments at Market
| Value 299,132.84
i
|

Deficit 35,999.76 371,731.12

There is a contingent liability amounting to $848.43 in respect of the outstanding agyregate of
amounts paid in past years from Colonial Revenue to meet deficits on the Revenue and Expenditure

Account.

J. D. Lewis,
Accountant.
12th April, 1956.

A. A. CaINEs,
Acting Treasurer.
12th April, 1956.

In accordance with section 11 of Ordinance No. 5 of 1938, the accounts of the Montserrat

Savings Bank for the year 1955 have been examined under my direction.

I have obtained all the

information and explanations I have required and I certify, as a result of this audit, that in
my opinion the above statements are correct, subject to the observations in the report of even

date attached hereto.

21st April, 1956.

J. F. Boots,
Principal Auditor
Leeward Islands.



25 May, 1986. |

LEEWARD ISLANDS

Montserrat.

THE LEEWARD ISLANDS GAZETTE.

STATEMENT OF INVESTMENTS ON 31st DECEMBER, 1955.

Description of Stock.



843

864

904

Ceylon 3% 1959/64
Ceylon 34% 1959
EVA.H.C. 4% 1972/74
Gold Coast 44% 1960/70
Kenya 44% 1971/78

Northern Rhodesia 35% 1955/65

Uganda 34% 1966/69
Australia 3% 1965/67
» 4% 1961/64
24% Funding Loan 1956/61
3% Funding Loan 1966/68
24% National War bonds 1954/56
New Zealand : 3% 1955/60
34%, 1960/64
89. Savings Bonds 1955/65
3% 7 », 1960/70

. Lewis,

Accountant.

12th April, 1956.



Actual Price.



Market Value













Amount of Stock. | on 31.12.55
£ os. d. £ os. dj £ os. d.
700 0 O 683 11 6 | 591 10 0
364 8 10. 385 711 3387 2 2
3,051 9 11 2,997 2 6. 2670 1 2
940 0 O 1,020 4 0° 888 6 0
20,000 0 O 19,951 16 0) 18,900 0 0
1,019 0 0 1,025 18 5 90116 4
6512 17 10 6,000 0 0 5,633 13 0
4,941 6 5 5,000 0 0 3,977 15 3
359 9 0 354 1 2 332 9 10
9,046 3 2 8,670 19 9 | 8,186 15 6
5,119 17 9; 4587 10 0 4,275 2 1
4,528 4 5 4,500 0 0 4,482 18 9
381 16 4 381 1 6 3855 1 10
1,803 16 4 1,830 18 11 1,632 9 1
1,467 13. 6 1462 3 5) 1,298 17 10
9,638 8 0 11,109 12 8 7,855 5 11
69,874 11 6 69,910 2 9 62,3819 4 9

$335,397.96



$335,568.66



$299,132.34

A. A. CaIngs,
Acting Treasurer,

Audit Report mentioned in Certificate of 21st April, 1956.

12th April, 1956.



During the course of audit examination several errors were found in the individual deposi-
tors’ accounts and the list of the balances of those accounts.
the total of the balances of individual depositors accounts will fall short of the balance of the
Depositors control account by $40.44.

21st April, 1956.

After adjustments have been made,

J. F. Boots,

Principal Auditor.

\



92 THE LEEWARD ISLANDS GAZETTE. [25 May, 1956.

TRADE MARKS OFFICE,
Antiaua, 26th March, 1956.

BERMUDEZ BISCUIT COMPANY LIMITED of 10—14 Duncan Street, Port-of-Spain,,
Trinidad have applied for Registration of one Trade Mark consisting of the following:—



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

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

Any person may within three months from the date of the first appearance of this Advertise-
ment in the Leeward /slands Gazette, give notice in duplicate at the Trade Marks Office, Antigua, of
opposition to registration of the said Trade Mark.

Crcit QO. Byron,
Acting Registrar of Trade Marks.

ANTIGUA.
Printed at the Government Printing Office, Leeward Islands, by EARL P1coTt,
Acting Government Printer.—By Authority.
1956.
[ Price 57 cents.]





No. 7 of 1956. Aid to Pioneer In:tustries ANTIGUA.
(Amendment).

[L.8.]

I Assent,
P. D. Macponap,
Governor’s Deputy.
~ 19th May, 1936.



ANTIGUA.
No. 7 of 1956.

An Ordinance to amend the Aid to Pioneer Industries
Ordinance, 1950.

[12th May, 1956]
ENACTED by the Legislature of Antigua as follows:

1. This Ordinance may be cited asthe Aid to Pioneer Short title.
Industries (Amendment) Ordinance 1956,, and shall be
read as one with the Aid to Pioneer Industries Ordinance, 9/1950.
1950, hereinafter referred to as the Principal Ordinance.

2, Subsection (1) of section 4 of the Principal Section 4 (1)
Ordinance is hereby amended by adding at the end thereof of Principal

: : Sans Ordinance
the following provigo: amended.

‘“‘ Provided that the Governor in Council may in
any such order impose continuing conditions to.
be observed by the pioneer manufacturer and
subject to which the status of pionesr manufac-
ture may be retained.

In_ this section the expression ‘continuing
conditions” means conditions which may con-
X tinue fora period of not more than five years.”

329.7272,
NV4+270



ANTIGUA.

‘

Section 6 of
the Principal
Ordinance
repealed and
replaced.
Relief from
customs duty.

2

Atd to Pioneer Industries No. 7 of 1956.
(Amendment).

8. Section 5 of the Principal Ordinanve is hereby

repealed and replaced by the following section:—

“5. (1) Every pioneer manufacturer shall be
entitled upon the issue to him of a licence by the
Governor in Council and subject to such terms and
conditions as may be imposed by such licence, to
import into the Presidency free of customs duty, or
to purchase in the Presidency subject to refund of
customs duty, during a period of five years commenc-
ing on the date on which he became a pioneer manu-
facturer by virtue of an order made under section 4
of this Ordinance, such of the articles included in the
Schedule to this Ordinance, as may be specified in
such licence, if he satisfies the Chief Accountant that

~ such articles are or were required for the construction,

alteration, re-construction or extension of the pioneer
manufacturer, or for equipping such pioneer factory
or extension thereof for the purpose of manufacturing
the relevant pioneer product or products, so however,
that relief from customs duty shall not be granted
under this section in respect of articles which in the
opinion of the Chief Accountant are or were intended
for the purpose of effecting repairs to sach pioneer
factory or extension thereof, or to any apparatus,
machinery, appliances or equipment in any pionoer
factory or extension thereof,

(2) Every holder of a licence issned under the
authority of the last preceding subsection who
satisfics the Chief Accountant—

(a) that any article specified in the
licence has been purchased by him in the
Presidency subject to the terms and condi-
tions imposed by the licence and_ that
customs duty was paid upon the importation
into the Presidency of yuch article;

(6) as to the amount of the customs
duty so paid,

shall be entitled to be refunded by the Chief
Accountant the amount of the customs duty so paid:
Provided that where the holder of the licence satisfies
the Chief Accountant that he is unable to ascertain
the amount of the customs duty paid, he shall be
entitled to be paid by the Chief Accountant by way of
refund of customs duty such gum as is, in the opinion
of the Chief Accountant, reasonable: Provided further
that no refund of custous duty shall be made under
this subsection where the amount of customs duty so
paid, or the sum which the Chief Accountant assesses
as areasouable sum to be paid by way of refund of
customs duty, as the case may be, is less than ten
dollars.”



No. 7 of 1950, Aid to Pioneer Sndustries 3
(Amendment).

4. Subscetion (1) of section 6 of the Principal
Ordinances is hereby amended—

(a) by substituting the following paragraph for
the first paragraph thereof:—

“Every pioneer manufacturer who
linports into the Presidency or purchases in
the Presidency any article in respect of
which he has been granted relief from
customs duty under the provisions of
section 9 of this Ordinance shall—”

(b) bv adding ths words ‘tor purchased ”? im-
inediately after the word “imported” in paragraph
(1) thereof,

5. Subsection (1) of seetion 7 of the Principal
Ordinanee is hereby repeded and replaced by the follow-
ing subsection :—

“1) No article acquired by any pioneer manu-
facturer free of customs duty under the provisions
of this Ordinance shall be sold, given away or
otherwise disposed of by such pioneer manufacturer
except—

(a) in the case of an assignment of the pio-
neur factory for the purpose of whicl: such article
Wes acquired, to the assignee of such factory; or

(6) upon the pioneer manufacturer paying,
or yiving security to the satisfaction of the

Chicl Accountant for the payment of,

(i) an amount equivalent to the amount
of customs duty which, but for
the provisions of this Ordinance,
wonld have been payable upon the
importation into the Presidency
of such article, where such article
was so tinported by such pioneer
manufacturer, or

(i) an amount eqnivalent to the amount
refunded to sueh pioneer mannu-
facturer by way of relief from
erstoms duty under the provisions
af subsection (2) of section 5 of this
Ordinance, where such article was
purehaged in the Presidency by
snel pioneer manufacturer: or

(¢) after the expiration of live years from
the date of the acquisition of such article.”

ANTIGUA.

Section 6 (1)
of Principal
Ordinance
amended.

Section 7 (1)
of Principal
Ordinance
repealed and
replaced.



ANTIQTIA.

Section 10 of
Principal
Ordinance
amended,

4 Aid to Pioneer Industries No. 7 of 1956.
(Amendment).

6. Section 10 of the Principal Ordinance is hereby
amended—

(a) by adding thereto the following subsection
immediately after subsection (4) thereof:—

““(4A) Where the Governor in Council
Council is satisfied that any pioneer manu-
facturer has broken any of the conditions
contained in the order declaring him’ to be
a pioneer manufacturer and subject to which
he was 80 declared to be a pioneer manufac-
turer and that having regard to all the
circumstances of the case it is expedient so
to do, he may revoke the order made under
section 4 of this Ordinance declaring such
person to be a pioneer manufacturer in
relation to the pioneer factory and pioneer
industry in respect of which such order was
made.”

(6) by adding the words “or any refund of
customs duty he has received in respect of the pur-
chase of articles in the Presidency ” immediately after
the word ‘‘articles” in line eight of paragraph (5)
thereof.

(c) by adding thereto the following subsection
immediately after subsection (5) thereof:—

“(54) When any order made under
section 4 of this Ordinance is revoked under
the provisions of subsection (4A) of this
section the provisions of section 5 and sec-
‘tion 8 of this Ordinance shall be deemed
never to have applied to the person declared
to be a pioneer manufacturer ander such
order in respect of the pioneer factory and
pioneer industry specified in such order;
and such person shall, notwithstanding
anything contained in the Customs Duties
Ordinance or the Income Tax Ordinance, be
liable to pay to the Chief Accountant allsums
which but for the provisions of section 5 of
the Ordinance would have been payable as
customs duty on articles acauired for the
construction, alteration, re-construction or
extension of the pioneer factory, or for
equipping such factory or any extension
thereof for the purpose of manufacturing
the relevant pioneer product or products,

“and all sums refunded to him by the
Chief Accountant under the authority of sub-
section (2) of section 5 of this Ordinance, and
to the Commissioners of Income Tax such
income tax as would but for the provisions of



gt

No. 7 of 1956. Aid to Pioneer Indusiries
(Amendment).

)

gaction & of this Ordinance have been payable
in respect of the pioneer enterprise:

Provided that if in the opinion of the Governor in
Gouncil liability to the payment in full of any such sums
or any such tax would canse undue hardship or if for
any other reason the Governor in Council deems it
expedient so to do, the Governor in Council may remit
the whole or any part of such sums or tax.”

# Subsection (3) of section 11 of the Principal
Ordinance is bereby amended by substituting for the
expression “ uader the provisions of subsection (5)” the
expression ‘Cand to the Commissioners of Income Tax
under the provisions of subsection (5) or subsection (5A),
as the case may be,”.

AxEc LOVELACE,
President,

Passed the Legislative Conncil the Sth day of
April, 1956.

F. A. Ciarxe,
Acting Clerk of the Councti.



ANTIGUA.

ANTIGTA.

Section 1] (3)
of Principal
Ordinance
amended.

Printed at the Government Printing Offic, Leeward Islands,
by EARL PicoTt, Acting Government Printer.—By Authority.

1956.

A47/122—500—5.56. [Price 7 cents. |



No. 12 of 1956. Prison (Amendment).

{L.s.]

I ASSENT,
K. W. Biacksurne,
Governor.
23rd May, 1956.

ANTIGUA.
No. 12 of 1956.

An Ordinance to amend the Prison Ordinance,
1955.

(By Proclamation ]

ENACTED by the Legislature of Antigua
as follows:—

1. This Ordinance may be cited as the
Prison (Amendment) Ordinance, 1956, and shall
be read as one with the Prison Ordinance, 1955,
hereinafter referred to as the Principal Ordi-
nance.

2. Section 14 of the Principal Ordinance
is hereby repealed.

age SATS garqut
ease ey pO HO QOTLNY

AntiguA.

Commence-
ment.

Short title.

4/1955.

Section 14 of
the Principal
Ordinance
repealed,



AnTIGuA 2 Prison (Amendment). No. 12 of 1956.

Commence. 8. This Ordinance shall come into opera-
ment tion on a date to be appointed hy the Governor

hy Proclamation published in the (Gazette.

Atrc Lovenacr,
President.

Passed the Legislative Council this 22nd
day of Muy, 1956.

F. A. Charge,
Acting Clerk of the Council,



No. 18 of 1956. [nterpretation of Laws Act,
1896 (Repeat).

[L.8.]

I AssEnt,
Kk. W. Brackpuryer,
Governor.

23rd May, 1956.

ANTIGUA.
No. 13 of 1956.

An Ordinance to repeal the Interpretation of
Laws Act, 1896.

[By Proclamation |

ENACTED by the Legislature of Antigua
as follows:—

1. This Ordinance may be cited as the
Interpretation of Laws Act, 1896 (Repeal) Ordi-
nance, 1956.

2. The Interpretation of Laws Act, 1896
and the Ordinances specified in the Schedule to
this Ordinance are hereby repealed.

8. This Ordinance shall come into opera-
tion on a date to be appointed by the Governor
by Proclamation published in the Gazette.

ALEC LOVELACE,
President.

ANTIGUA,

Commence.
ment.

Short title,

Repeal.
6/1896.

Commence-
ment.



Antigua. 2 Interpretation | Laws Act, No. 13 of 1956.
1896 (Repeal).

Passed the Legislative Council this 22nd
day of May, 1956.

F. A. Cuarxr,
Acting Clerk of the Council.



a eres



SCHEDULE.
‘Ordinance |
No. and SHORT TITLE.
Year.



22/1927 | Interpretation of Laws Act, 1896, Amend-
‘ ment Ordinance, 1927.

1/1934 | Interpretation of Laws Act, 1896, Amend-
ment Ordinance, 1934

3/1988 | Interpretation of Laws (Amendment) Ordi-
nance, 1938.

18/1939 | Interpretation of Laws (Amendment) Ordi-
nance, 1939.

16/1953 | Interpretation of Laws (Amendment) Ordi-
nance, 1953

17/1955 | Interpretation of Laws (Amendment) Ordi-
nance, 1955.





ANTIGUA.
Printed at the Government Printing Office, Leeward Islands,
by Earu Piaorr, Acting Government Printer, —By Authority
1956,
A. 47/127—500—5.56. Price 4 cents



No. 14 of 1956. Laws and Public Offices
(Change of Terms).

I Assen,
K. W. Brackpuryg,
Governor.

23rd May, 1956.

ANTIGUA.
No, 14 of 1956.

An Ordinance to substitute in the laws of
Antigua the expression ‘“ Colony” for the
expression ‘‘ Presidency’’ and the expression
“Attorney General” for the eXpression
“Crown Attorney”? and to provide that
appointments to offices and bodies corporate
or unincorporate in the Presidency shall be
deemed to be appointments to correspond-
ing offices and bodies in the Colony.

[By Proclamation |

ENACTED by the Legislature of Antigua
as follows:—

1. This Ordinance may be cited as the
Laws and Public Offices (Change of Terms)
Ordinanee, 1956.

2. From and after the commencement of
this Ordinance whenever the expression “ Presi-
deney”’ or the expression ‘ Crown Attorney ”
occurs in any Ordinance or subsidiary legislation
made thereunder, then in force, there shall be
- substituted therefor respectively the expression
“Colony” and the expression ‘ Attorney
General ”’.

ANTIGUA.

Commience-
ment,

Short title.

Substitution
of expressions.



ARTIGUA.

Appointments
to offices and
boards in the
Presidency to
be deemed to
be appoint.
ments to cor-
responding
offices and
boards in the
Colony.

Commence-
ment.

2 Laws and fublte Offices No. 14 of 1956.
(Change of Terms).

3. Where by or under any Ordinance and
at the date of commencement of this Ordinance
a public oflicer holds either by name or by office
an appointment to any public office made with
reference to the Presidency. or auy person holds
an appointment similarly made to any office,
board, commission, comuiitee or similar body
whether corporate or unincorporate, such public
officer or person as the case may be shall as from
the said date be deemed to hold his appointment
as if it were made with reference to the Colony.

4. This Ordinance shall come into opera-
tion on a date to be appointed by the Governor
by Proclamation published in the Gazette.

Avec LovEnacr,
President.
Passed the Legislative Council this 22nd
day of May, 1956.

F. A. Charke,
Actiny Clerk of the Councis,

ANTIGUA.,

Printed at the Government Printing Office. Leeward Islands.
by EARL Preorr, Actiny Government Printer,— By Authority,

1956,

A. 47/190—500—5.56. [Price 4 censs.|



No. 15 of 1956, Crown Proceedings
. (Amendment)

[L.S.]

I Assent,
RK. W. BuackBoRNE,
Governor.

23rd May, 1956.

ANTIGUA.
No. Ld of 1956.

An Ordinance to amend the Crown Proceedings
Ordinance, 1954,

[380th June, 1956]

ENACTED by the Legislature of Antigua

as follows:—

1. This Ordinance my be cited as the Crown
Proeesdings (Amendinent) Ordinance, 1956, and
shall be reui as one with the Crown Proceedings
Ordinance, 1954, hereioafcer called tas Principal
Ordinance.

2. Subdseetion (2) of seetion 8 of the Princi-
pal Ordinance is hereby amended—

(a) hy the insertion of the following
expression immediately before the expression
“civil proceedings” —

** Minister ’’ means an elected mem-
ber of the Mxecutive Council of the
Presidency who is charged with the
administration of any department or
subject under the provisions of clause
BS9A of the Instructions passed under
the Royal Sion Manual and Signet to
the Governor and Commander in Chief
of the Leeward Islands dated 21st
December, 1953, as amended;

ANTIGUA.

Commence-
ment.

Short title.

19/1954,

Amendment:
of section 2 of
the Principal
Ordinance,



ANTIGUA.

Amendment
of section
10(1) of the
Principal
Ordinance.

Amendment
of section 14
of the Princi-

pal Ordinance,

Amendment
of section 15
of the Princi-

pal Ordinance.

Cap. 21.

Q Crown Proceedings No. 15 of 1956.

(Amendment)

(6) by the substitution of the following
definition for the! definition of the expression
“ officer ’—

‘‘ officer” in relation to the Crown
includes the Governor and Commander
in Chief of the Leeward Islands, a Minis-
ter, and any servant of Her Majesty in
right of Her Government of the Colony
or of the Presidency.

. Subsection (1) of section 10 of the
Principal Ordinance is hereby amended by the
insertion of the words “all such civil proceedings
by or against the Crown as are mentioned in the
Schedule to this Ordinance are hereby abolished,
and” between the words “ Ordinance” and “all”.

4. Section 1 of the Principal Ordinance is
hereby amended by the substitution of the words
“by or against the Crown” for the words “ by
the Crown”.

5. The following amendments are hereby
made to section 15 of the Principal Ordinance:—

(1) Subsection (1) is amended—

(a) by the substitution of the
“to a Magistrate’s Court” for the
“to the Supreme Court”;

words
words

(6) by the substitution of the words
- to the said Court” for the words “to the
Court”.

(2) Subsection (2) is amended by the substi-
tution of a full-stop for the colon after the word
“costs” and the deletion of the proviso thereto.

(8) The following is hereby added as subsec-
tion (3) of the section: —

(3) Without prejudice to the rights of
the Crown under the preceding provisions of
this section, the provisions of section 13 of the
Summary Jurisdiction Act relating to the
transfer of any suit instituted in the Court of



No. 15 of 1956. Croun Procecdings 3

( Amendment)

Summary Jurisdiction from the said Court. to
the Supreme Court shall apply in relation to
proceedings against the Crown.”.

6. Section 19 of the Principal Ordinance is
hereby amended by the substitution of the follow-
ing subsections for subsections (1) and (2)
thereof—

(1) Subject to the provisions of this
section, any reference in this Part of this
Ordinance to civil proceedings by the Crown
shall Dee construed asa reference to the follow-



(a) proceedings for the enforcement or
vindication of any right or the obtaining of
any relief which, if this Ordinance had not
been passed and the Crown Suits Act had not
been repealed, might have been enforced or
vindicated or obtained by any such proceed-
ings as are mentioned in paragraph 1 of the
Schedule to this Ordinance, or by an action at
the suit of the Attorney General under the
Crown Suits Act or by a particular officer of
the Crown under any law;

(4) all such proceedings as the Crown is
entitled to bring by virtue of this or any other
Ordinance, or any law,

and the ex pres ssion “civil proceedings by or against
the Crown ”’ shall be construed accordingly.

(2) Subject to the provisions of this section,
any reference in this Part of this Ordinance to civ il
proceedings against the Crown shall be construed
as a reference ‘to the following proceedings only:—

(a) proceedings for the enforcement or
vindication of any right or the obtaining of
anv velief which, if this Ordinance had not
been passed and the Crown Suits Act had not
heen repealed, might have been enforced or
vindicnted or sbruned hy the proceedings
mentioned in paragraph 2 of the Schedule to
this Ordinance or by en action against the
Attorney General under the Crown Suits Act;

ANTIGUA.

Amendment
of section 19
of the Princi-
pal Ordinance,

Cap. 6.

Cap. 6.

Cap. 6.

Cap, 6.



ANTIGUA.

Amendment
of section 21
of the Princi-

pal Ordinance.

‘Amendment
of section 25
of the Princi-

pal Ordinance.

Amendment
of section
29(2) (g) of
the Principal
Ordinance,

Amendnient
of section
32 (2) of the
Principal
Ordinance,

Addition of
Schedule to
the Principal
Ordinance,

4 Crown Fi ceedings No. 15 of 1956.

(Amenament)

(b) all such proceedings as any person is
entitled to bring against the Crown by virtue
of this or any other Ordinance, or any law,

and the expression “ civil proceedings by or against
the Crown” shall be construed accordingly”

7. Section 21 of the Principal Ordinance is

hereby amended by the substation of the word
“damages” for uns word “damage” in subsection

(3) thereof.

S. Section 25 of the Principal Ordinance
is hereby amended by the substitution of the
word “exclusion ” for the word “execution” in
the marginal note thereof.

9. Paragraph (7) of subsection (2) of see-
tion 29 of the Vrimeipal Cedinauce is hereby
amended by the substitution in sub-paragr aph
(iv) of the words “in the name of the Crown
Attormey, shall net be entitled to avail” for the
words ‘otherwise than as is mentioned in para-
graph (iii) shall not avail ~

E 1G. Subsection (2) ot seetion 32 of the
Principal (drdinanes ts hereby amended by the

substitution of the word “any” for the word

“an” in paragraph (/) thereof,
li. The following Schedule shall be added
to the Principal Ordinanee:—
“ SCHEDOLK.
1. (1) Latin informations and Engiish
informations.

(2) Writs of capras ad respondendum,
writs of subpana ad respouden-
dion, and writs of appraisement.

(3) Writs of scare jacias.

(4) Proceedings for the determina-

tion of any issue upon a writ of
extent or of diem clausit er
tremum.,



No. 15 of 1956. Crown Proceedings 5 ANTIQUA.
(Amendment)

9. Proceedings against Her Majesty by

way of monstrans de droit.”

12. This Ordinance shall come into opera- Commence-
tion on the 80th day of June, 1956. mony.

Arc LoveEvace,
President.

Passed the Legislative Council this 22nd
day of May, 1956.

F. A. CLARKE,
Acting Clerk of the Council.



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

A. 47/158—500—5.56, Price 7 cenis,



LEEWARD ISLANDS.
GENERAL GOVERNMENT.
STATUTORY RULES AND ORDERS.
1956, No. 20.



PENSIONABLE OFFICKS.

Tae Prexstonante Orrices (AMENDMENT No. 2) Orpen, 1956,
patep May 23, 1956, MADE BY THE f“OVERNOR
tx CounclL UNDER sEcTIon 2(1) oF THE Prnstons Act,
1947 (No. 12/1947).

1. Short title. This Order may he cited as the
Pensionable Offices (Amendment No. 2) Order, 1956, and
shall be read as one with the Pensionable Offices Order,
ight (S. 2. & O. 1954 No. 56) as amended, hereinafter
called the Principal Order.

2. Amendment of First Schedule te the
Principal Order. The First Schedule to the Principal
Order is hereby amended as follows:—

(a) as regards the Federal Establishment, by the
insertion of the word “ Auditor” between the words
“Principal Auditor” and the words “ Examiner of
Accounts”;

(}) as regards the St. Christopher, Nevis and
Anguilla Kstablishment, by the insertion of the words
“Legal Assistant” between the words ‘Crown Attor-
ney” and the words “ Registrar, Provost Marshal and
Additional Magistrate”; and

(c) as regards the Virgin Islands Establishment,
by the insertion between the words “ Certificated
eacher, Class IV” and the words “ Medical and
Health” of the following:—

“ Lean
Legal Assistant”.

Made by the Governor in Council this 23rd day of
May, 1956.

A. R. Means,
Acting Clerk of the Council.

ANTIGUA.
Printed at the Government Printing Office, Leeward Islands,
by Eary Picort, Acting Government Printer.—By Authority.
1956.
59/00005—480—-5.56. Price 3 cents.



LEEWARD ISLANDS.

VIRGIN ISLANDS.

STATUTORY RULES AND ORDERS.
1956, No. 138.

Tue Income Tax (Dousitr Taxation Retinr) (Norway)
OrpEer, 1956, patep May 17, 1956, MADE By
THE GOVERNOR IN COUNCIL UNDER SECTION 52A OF THE
Income Tax Ornpinancr, 1946 (No. 2/1946), as
AMENDED.

WHEREAS it is provided by section 52A of the Income
Tax Ordinance, 1946 (No. 2/1946) as amended, that if the
Governor in Couneil by Order declares that arrangements
specified in the Order have been made with the Government of
any territory outside the Presidency with » view to affording
relief from Double Taxation in relation to Income Tax and any
tax of » 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 Mav, 1951 between the Government of the United
eon 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 ghindlar in character to those which are the
subject of the said Convention:

AND WHEREAS by an Exchange of Notes dated
the UXth 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 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;

() 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 -Treland and the Government of Norway,

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

Have agreed as follows:



Arricitr 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 ave pension tax, the war pension tax, and the sea-
mens tax, and, for the purposes of Article NIN 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 rofits
5 t
tax (hereinafter veferred to as “ United Kingdom tax’’).



&

2, The present Convention shall also apply to any other
taxes of a substantially sivilar chavaeter Imposed in Norway
or the United Kingdom subsejoeiily to the date of signature
of the present Convention.

Articur 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;

(1) ‘The term ‘* Norway’? means the Kingdom of
Norway, excluding Spitsbergen and Bear Island and Jan
Mayen and the Norwegian dependencies outside Europe;

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

(7) The term “ tax’? means United Kingdom tax or
Norwegian tax, a3 the context requires;

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

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

(7) 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 Kingdom or a person who is a
resident of Norway, as the context requires;



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;

(&) The term * permanent establishment’, when used
with respect to an enterprise of one of the territories, means
a branch, manayement, 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 counexion—

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

(ii) The fact that an enterprise of one of the
territories imaintaius i the other territory
afixed place of business exclusively for the
purchase of goods or merchandise shall not
of itself constitute that fixed place of busi-
hess a permanent establishment of the
enterprise;

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



§

2, Where under the present Convention any income ig
exempt from tax in one of the territories if (with or without
other conditions) it is sabjeet 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 recetved in that
other territory, the exemption to be allowed under this Coven-
vention in the first-mentioned ter riiory stall apply only to the
amount so remitted or received.

oad

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

Articue IIT

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 permanent establishment situated therein. Jf 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 establishinent.

2. The industrial or commercial profits of a Norwegian
enter) vise 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 60 much
of them as is attribatable to that permanent establishment.

2, Where an enterprise of one of the territories carries
on a trade or business in the other territory through a_per-
manent estublishment situated therein, there shall be attributed
to that permanent establishment tre industrial or commercial
profits whieh 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 establis hment.

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



6 *

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 purebase bave been obtained hy an
agent in that other territory and transmitted by him to the
enterprise for acceptance.

5. No portion of any prolits 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 gvoods or merchandise’ within that other
territory by the enterprise.

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

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

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

Articte V

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

Articur VI

1. (@) Dividends paid by ¢ acompany which is a resident
of the Usaterl I ngdom to a resident of Norway,
who is subject to tax in Norway in respect thereof

carry on a trade or business in the

United Kingdom thoough a permanent establishment

situsied thercin, shall be exempt from United Ming-

dom sur-tax.

1 -
and does net





7 e

(6) Norwegian tax on dividends paid by a company
which 1s a resident of Nor way toa resident of the
United Kingdom, who is subject to tax im the
United Kinydom in respect thereof and does not
earry on trade or business in Norway through
a permanent establishment situated therein, shall not
execed 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
vature 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,

AxticLe VII

1. Any interest or royalty derived from sources within
one of the territories by a resident of the other territory, who
is subject to tex m that other territory in respect thereof and
does not carry on a trade or business in the first-mentioned
territory throngh 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 copyrivht, patent, di. ‘sion, secret
process or formula, tr ade mark or other like property, but
does not include any royalty er other amount paid in
respect Of the oper: ation of & mine or quarry or of any
other extraction of natural resources.



g

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 from tax in that first-mention-

ed territory. ‘ wii
RTICLE VI

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 1 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.

: Anticnn TX

1. Remuneration, peune pensions, paid by, or out 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 tax
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 net 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.

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 agyregate 143 days during .
that year; and



9

(b) 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

(b) the services are performed for or on behalf of a
resident of Norway; und

(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.

Artiche XI

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

1. Any pension (other than a pension of the kind referred
to in paragraph i of Article TX\ and any annuity, derived from
sources within Norwny 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 Kingdom tax.

8. 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 mouey
or money’s worth.



10
ArtictE XIIT

A professor or teacher from one of the territories, who
receives remuneratio: for teiching, during « period of temporary
residence not exececding two years, at a university, college,
school, or other educational eC in the other t territory,
shall be exempt from tax in that other territory in respect of
that remuneration.

Articne XIV

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

ARTICLE NV

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 Ningdom.

a

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 \VI

1. Subject to the provisions of the law of the United
Kingdom regarding the allowances as a credit againss United
Kingdom tax of tax payable in a territory outride the United
Kingdom, Norwegian tax payable, whether directly or by
deduction, in respect of income chi sourees within Norway
shall be allowed 2s 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 i Norway, the credit shall take into account
Gn addition to any Norw egian tax appropriate to the
divilend) the Norwegian tax payable by the company in
respect of its profits; and, ae it is a dividend paid on
participating preference cinere: and representing portha dividend
at the fixed rate to which the shares ave ‘entitled and an
additional participation in profits, the Norwegian tax so pay-
able by the company shall likewise Le taken into aecount in so
far as the ae ideud exceeds that fixed rate:



li

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 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, and 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 recucea oy 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 un ordinary dividend paid by a
company resident in the United Kingdom, the deduction, in
the event that it is cestrieted to the amount of the United
Kingdom tax, shall iake into account Gin addition to the
United WKingdom tux eppropriate 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-
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 who is resident
in the United kingdom for the purposes of United Kingdom
tax and also resident in Norway forthe 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 | 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: seurces within the
United Kingdom bears to the sim of his incone from sources
within the United Kingdom and lis income from
sources Witkin Noreay; and s dedeetion shall be allowed in
accordance with paragraph 2 of this Article against any
Norweuian vax payable in respect of thar 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 sui of his income from sources
within the United isingdom 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 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.
Articte XVII

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

ase 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 i: such territory of the taxes to which the
present Convention applies.

Artictr X VIII

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

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



18

income tax in certain cases of profits accruing from the busi-
ness of shipping, and the Agreement of 21st December, 1988 (©,
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 ;

(6) inthe United Kingdom, in relation to any tax
for any period for which the present Convention

has effect as respects that tax.

AnricLteE XTX
‘The nationals of one of the Contracting Parties
shall not ve 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 terricors, in respect of profits or
capital attributable to their permanent establishments in that
other territory, to any taxation which is other, higher or more
burdensome than the taxation to which the 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 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 hoeirued 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 allowanees, rehefs and reductions for tux purposes
as are granted to its own nationals.

5. In this Article the term “ nationals” means—-
(4) in relation to Norway, all Norwegian citizens
and all judicial persons domiciled in Norway;

(e) 8. Le, & O. 1939 (No, 1319) LT, p. 1734,



id

(b) in relation to the United Kingdom, all British
subjects and British protected persons residing tn the
United) Kingdom or any british territory to which the
present Convention ¢ ipplies by reason of extension made
under Article XX, and all legal persons, partnerships,
and associations deriving their Sceae as such from the law
in force in any British territory to which the present
Convention applies.

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

whatsoever.
ARTICLE XX

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

2. The termination in respect of Norway or the ae
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 X XI

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 cffeet-—

(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:—

(1) profits arising in any chargeable, accounting
period beginning on or after -Ist April,
1950;

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

(iil) 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;

(6) In Norway:

for the taxable years beginning on or after [st 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 any calendar year not earlier thin 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 vear
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 vear iu 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 Ist April
in the calendar year next following that in
which the notice is given;



16

(ii) profits attributable to s0 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 assessinent beginning on or
after 6th April in the next following
calendar year.

(6) In Norway:

for the taxable years beyinning on or after Ist January
in the calendar vear 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 seuls.

Done at London, in duplicate, in the English and Nor-
weeian languages, both texts beine cqually authoritative, on
oO ao é ? a { ’ ’

the 2nd day of May, 1951.

[L.S. | HERBERT Morrison

[L.8.] P. PxtBeNsEN

SECOND SCHEDULE.

1. AppLication. («) 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 Nor way; as if the tax
coneerned in the ease of the Pr ost eney were
the iax iniposed by the Income Tax Ordinance,
1946, as amended;

(ii) as if references to the date of signature were
references to the 18th day of May, 1935.

(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 tax for the taxable years beginning on
or 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 begin-
ning in the calendar year next following the date of such
notice and for subsequent years of assessment, and will cease
‘o have effect in Norway as respects Norweigan tax for the
taxable years beginning on or after Ist January in the
calendar year in whieh the notice is given.

2. Mopiricatrons. (a) In paragraph 1 fof Article VI
of the Convention the words “shall be exempt from United
Kingdom surtax”’ 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 toa
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 17th day of May,
1956.

EK. ABBOTT,
Clerk of the Council.

ANTIGUA
Printed at the Government Printing Office, Leeward Islands,
vy EARL Picorr, Acting Government Printer.—By Authority.
1956,
©. 31/00060—500—5.56. Price 20 cents.





Full Text


. LXXXIV.

E LEEWARD ISLANDS
GAZETTE.
Published by Authority.

FRIDAY, 25rn MAY, 1956.

No. 23,





Notices.

With reference to the notice appear-
ing in the Leeward Islands Gazette
No. 21 of the 10th May, 1956, it is
notified for general information that
the Exequatur empowering Senor
Don Alejandro Antonio Galarce to act as
Consul-General of the Argentine in
London, with jurisdiction in the
United Kingdom Overseas Territories
and over the territory which is within
the district of the Argentine Consular
Officer at Hong Kong, received Her
Majesty’s signature on the 12th April,
1956. :

The Secretariat,
Antigua.
19th May, 1956.
19/00010

It is notified for general informa-
tion that Dr. W. T. Joseph has assumed
duty as Acting Surgeon Specialist,
Holberton Hospital as from 8th May,
1956. These duties will be carried
out in conjunction with his own as
Medical Officer District No. 3.

Medical Department,
Antigua.

Ref. No. 17/58



The Acting Commissioner of Mont-
serrat has made the following
appointment under section 3 of the
Marriage Ordinance, 1921, (Montserrat
No. 6 of 1921):—

The Reverend C. Leonard Carty to
be a Marriage Officer with effect from
the 9th May, 1956.



It is hereby notified for general
information that two short summer
courses in Home Life and Activities
for women from overseas are being
organised in London by the Borough
Polytechnic and the Regent Street
Polytechnic under the auspices of the
London County Council.

These courses are suitable for
women already in the United
Kingdom, for women going to the
United Kingdom with their husbands
on leave or to join their husbands
who are taking educational and tech-
nical training there, or for women
students themselves taking educa-
tional or specialist courses.

As 72aier
-, Ass



The courses begin in July, and
application for enrolment to either of
them should be made by _ personal
application or letter to the Organisers
whose addresses may be obtained at
this office, where further details may
be made available.

Administrator’s Office,
Antigua.
19h May, 1956.

Ref. No. A. 23/17.



OONFIRMATION OF ORDINANCES.

No. 6].

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 Act and Ordi-
nance:—

ACT.

Leeward Islands.

No. 5 of 1956 “The .Magistrate’s
Code of Procedure (Amendment) Act,
1956”.

ORDINANCE.

Montserrat.

No. 9 of 1955 “The Montserrat
Constitution and Elections (Amend-
ment) Ordinance, 1955”.

No. 62.

The following Ordinances and
Statutory Rules and Orders are circu-
lated with this Gazette and form
part thereof:—

ORDINANCES.
Antigua.

No. 7 of 1956, “* The Aid to Pioneer
Industries (Amendment) Ordinance,
1956.” 5 pp. Price 7 cents.

No. 12 of 1956, “The Prison
(Amendment) Ordinance, 1956.”
2 pp. Price 4 cents.

No. 13 of 1956, “ The Interpretation
of Laws Act, 1896 (Repeal) Ordi-
nance, 1956.” 2 pp. Price 4 cents.

No. 14 of 1956, “The Laws and
Public Offices (Change of Terms)
Ordinance, 1956.” 2 pp. Price 4 cts.

—

No. 15 of 1956, “The Crown
Proceedings (Amendment) Ordi-
nance, 1956.” ®) pp. Price 7 cents.

STATUTORY RULES & ORDERS.
General Government.

No. 20 of 1956, “The Pensionable
Offices (Amendment No. 2) Order,
1956.” 1 pp. Price 3 cts.

Virgin Islands.
No. 13 of 1956‘ “ The Income Tax

(Double Taxation Relief) (Norway)
Order, 1956.” 17 pp. Price 2() cts.

Aid to Pioneer Industries
Ordinance, 1950.

In pursuance of the requirements
of Section 3 (2) («) of the Aid to
Pioneer Industries Ordinance, 1950, it
lg hereby certified for general inform-
ation that the Governor in Council
proposes to make the undermentioned
Order under section 3 (1) of the said
Ordinance.

2. Any persuon who objects to the
making of such Order shall give
notice in writing of his objection and
of the grounds on which he relies in
support thereof to the Clerk of the
Executive Council on or before the
Ist day of June, 1956.

F. A. CLARKE,
Clerk of Executive Council.

The Aid to Pioneer Industries
(Manufacture of Starch)
Order, 1956, dated
made by the Governor in
Council under section 8 (1)
of the Aid to Pioneer Indus-

tries Ordinance 1950 (No.
9 of 1950).

ORDER OF COUNCIL.

1. CITATION. This Order may
be cited as the Aid to Pioneer Indus-
tries (Manufacture of Starch) Order
1956.

2. MANUFACTURE OF STARCH
DECLARED A PIONEER INDUS-
TRY. The manufacture of starch is.
hereby declared to be a_ pioneer
industry for the purposes of the Aid
to Pioneer Industries Ordinance, 1950
and the following product is hereby
declared to be a pioneer product for
the said purposes :—

Starch, including arrowroot starch.

Made by the Governor in Council
this day of . 1596.

Clerk of the Council.
THE

‘RADE MARKS OFFICE,
ANTIGUA, 3rd May, 1956.

RADIO CORPORATION OF
AMERICA of 30 Rock-feller Plaza,
New York, State of New York U.S.A.
have applied for Registration of one
Trade Mark consisting of the follow-
Ing:—

RADIOTRON

Class 8 that is to say, radio and
television receiving and transmitting
tubes, amplifying tubes, cathode ray
tubes, gaseous tubes, photocells, in-
candescent lamps, photoiubes, camera
tubes, electron discharge tubes and
vacuum tubes of all kinds and for all
purposes, parts thereof and accessories
thereto, transistors, radio and televi-
sion receiving and transmitting appa-
ratus, parts thereof and accessories
_thereto, electronic equipment of all
kinds, parts thereof and accessories
thereto.

88

The Applicants claim that they
have used the said Trade Mark in
respect of the said goods for 35 years
before the date of their said Applica-
tion.

Any person nay within three
months from the date of the first
appearance of this Advertisement in
the Leeward Islands Gazette, give
notice in duplicate at the ‘Trade
Marks Office, Antigua, of opposition
to registration of the said Trade
Mark.

CEOCIL O. BYRON,
Acting Registrar of Trade Murks.



TRADE MARKS OFFICK,
ANTIGUA, 29th March, 1956.

RADIO CORPORATION OF
AMERICA of 30 Rockefeller Plaza,
New York, State of New York, United
States of America have applied for
Registration of one Trade Mark
consisting of the following:—

VICTROLA

Class 8 that is to say: magnetic tape
and magnetic wire sound and picture
recording and reproducing equipment,
magnetic tape and magnetic wire for
use with such apparatus as well as
components and accessories such as
tape reels, amplifiers, loudspeakers,
microphones, remote control unitsand
tape splicers, magnetic tape recorders
combined with radio and television
receiving sets; electrically operated
phonographs, mechanical or spring
wound phonographs, parts thereof and
accessories thereto, such as record
playing attachments, talking machine

LEEWARD ISLANDS GAZETTE,

records, sound records for use in radio
broadcasting, electrical records, sound
disc recorders and recording equip-
ment, sound record players, albums
or sets of phonograph records, talking
machines styli or needles, electrically
operated talking machines combined
with radio receiving sets, television
receiving sets and magnetic tape
recorders.

The Applicants claim that they
have used the said Trade Mark in
respect of the said goods for 51 years
before the date of their said A pplica-
tion.

Any person may within three
months from the date of the first
appearance of this Advertisement in
the Leeward Islands Gazette, give
notice in duplicate at the Trade
Marks Office, Antigua, of opposition
to registration of the said Trade

Mark.

CECIL O. BYRON,

Acting Registrar of Trade Marks.



TRADE MARKS OFFICE,
ANTIGUA, 29th March, 1956.

RADIO CORPORATION OF
AMERICA of 30 Rockefeller Plaza,
New York, State of New York, U.S.A.
have applied for Registration of one
Trade Mark consisting of the follow-
ing:—

RED SEAL

Class 8, that is to say: electrically
operated phonographs, mechanical or
spring wound phonographs, parts
thereof and accessories thereto, such
as record playing attachments, talking
machine records, sound records for
use in radio broadcasting, electrical
records, sound dise recorders and
recording equipment, sound record
players, albums or sets of phonograph
records, talking machine styli or
needles, electrically operated talking
machines combined with radio
receiving seis, television receiving sets
and magnetic tape recorders.

The Applicants claim that they
have used the said Trade Mark in
respect of the said goods for 53 years
before the date of their said Applica-
tion.

Any person may within three
months from the date of the first
appearance of this Advertisement in
the Leeward Islands Gazette, give
notice in duplicate at the Trade
Marks Office, Antigua, of opposition
to registration of the said Trade
Mark.

CECIL O. BYRON,
Aoting Registrar of Trade Marks.

(25 May, 1956.

TOWN AND COUNTRY
PLANNING ORDINANCE,
1948.

Resolution.

BE IT RESOLVED that the Cen-
tral Authority under Section 5 (1) (8)
of the Town and Country Planning
Ordinance No. 4 of 1948, hereby
decide to prepare Schemes in respect
of lands of the following village
Extensions:

All Saints, Bendals, Bolans, Five
Islands, Freemanville, Parham,
Pares Village, St. Phillip. Table
Hill Gordon and Willikies in the
Presidency of Antigua.

Dated this 12th day of March,
1956.
CLARENCE SIMON,
Secretary and Hwxecutive Officer,
Central Authority.

Re death of Arthur Rawlins,
a brake-man lately in the
employ of Ottleys Estate in
the island of Saint Christo-
pher. which death occurred
on the i9th day of March,
1956, at Lodge Estate Siding
Road in the island of Saint
Christopher aforesaid.

Compensation in the above matter
having been deposited with me under
Section 8 of the Workmen’s Compen-
sation Act, the Dependants of the
said ARTHUR RAWLINS, deceased,
are hereby required to appear before
the Commissioner on Saturday the
26th day of May, 1956 at 10 o’clock
in the forenoon at the Court House,
Basseterre, when the Commissioner
will proceed to determine the distri-
bution thereof.

Proof of relationship of dependants
to the deceased will be required by
the Commissioner to be furnished by
claimants at the enquiry, such proof
to be in the form of Certificates of
Birth and Marriage as in the circum-
stances be necessary.

A Claimant for funeral expenses of
the deceased must submit and prove
his claim to the Registrar before the
24th day of May, 1956.

Dated the 2nd day of May, 1956.
CAROL W, J. BRISTOL,

Registrar of the Supreme Court.
Ref.No. 36/00007.



RAINFALL FIGURE:
Central Experiment Station



Antigua.

Month. 1952, 1953. 1954. 1955, 1956.
Jan, 241 1.93 3.04 2.16 5.15
Feb. 1.60 102 245 .68 1.93
Mar. 1.62 560 1.08 .83 1.40
April 3.14 = 2.06 49 1.75 3.83
May 19th 2.49 1.40 3.15 1.88 84

“11.26 12.01 10.21 730 12.46
25 May, 1956 ]
Tender for Cutting Machine
(Guillotine).

Tenders are hereby invited for the
purchase of a small cutting machine
(Guillotine) held by the Government
Printing Office and the machine may
be inspected at any time during the
working hours of the abovenamed
office.

Tenders should be submitted to
reached this Office not later than
4 p.m. on the 31st May, 1956, and
should be enclosed in a sealed en-
velope addressed to the Colonial
Secretary, Leeward Islands, and
marked “Tender for Guillotine” in
the top left hand corner.

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

The Secretariat,
Antigua.
16th May, 1956.



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.

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 “Tender for In-
surance of Vehicles” and should 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.



WINDWARD ISLANDS
BROADCASTING SERVICE

Vacancy for Assistant
Engineer.

1. Applications are invited from
suitably qualified candidates for
appointment to the post of Assistant
Engineer in the Windward Islands
Broadcasting Service, St. George’s,
Grenada, B.W.I.

2. The salary of the post is $3,600
per annum. Quarters are not pro-
vided.

3. The appointment is non-pen-
sionable, and will be on probation for
six months in the first instance.
Subject to satisfactory completion of
the probationary period, appointment
will be on contract for three years
including the period of leave earned.
The officer will be subject to the
Colonial Regulations, and local Gen-
eral Orders for the time being in
force, in so far as they are applicable.

4. Candidates should preferably
hold a Diploma in Radio Technology
from a recognized institution, and have
had at least five years experience in
the operation and maintenance of
HF transmitters up to 5 Kw., Radio
Receivers, Tape Recorders and AF
Amplifiers, and at least one year in a

THE LEEWARD ISLANDS GAZETTE. 89

supervisory capacity. Experience in
a Broadcasting Organisation, while
not essential, would be an asset.

5. Free first class passages will be
provided for the officer, his wife and
children, not exceeding five persons
in all, on first appointment, and on
satisfactory termination of his con-
tract; children to be under 18 years
of age, unmarried, and dependent on
the officer.

Vacation leave on full salary will
be granted at the rate of one week
for each completed period of three
months resident service; such leave
to be granted on the satisfactory
completion of the period of resident
service but within the life of the
contract.

6. Applications should be address-
ed to the Chief Secretary, Windward
Islands, Grenada, B.W.I., and should
reach him not later than the 15th
June, 1956.

Ref. No. 13/00332.



Notice is hereby given that a copy
of the list of the original assessments
of the City Rate for 1956 to which
objections have been taken and altera-
tions made thereto by the Central
Board of Health has this day heen
posted up on the outer door of the
Treasury and may be seen at the
Central Board of Health Office.

Notice is also hereby given that all
the amounts for City Rate for the
year 1956 must be paid into the
Treasury by 3lst August 1956.

P. Winter,
Secretary, Central Board
of Health.

Central Board of Health Office,
Antigua.
llth May, 1956.
90 THE LEEWARD ISLANDS GAZETTE.

[25 May, 1956.

Montserrat
SAVINGS BANK

Revenue and Expenditure Account for the year ended 31st December, 1955.

Expenditure. P
To Interest paid to Depositors
on Closed Accounts 324.86

,, Lnterest Capitalised and credit-
ed to sundry Depositors’

accounts on 41.12.55 8,231.45
» Expenses of Management 3860.00

,», Balance carried to Reserve
Account 3,063.95



Revenue.

$ $ $

By Interest on Investments 11,977.14

| ,, Sale of Pass Books 3.12

11,980.26 11,980.26

Account of Deposits and Withdrawals for the year ended 31st December, 1955.

To Balance at Credit of
Deposits on 1.1.55

5, Deposits received

,», Interest Credited to
Depositors

368,276.58
145,887.60



8,556.31 517,720.49

By Withdrawals
5, Balance at Credit of
Depositors
on 31.12.55

145,989.37

371,731.12 517,720.49



Investments Adjustment Account.

To Loss on sale of





Investme:ts 2242.86
5, Depreciation of By Balance carried to
Investments 34,335.88 36,578.74 Reserve Account 36,578.74 36,578.74
Reserve Account.
To Balance on 1.1.55 2,484.97 | By Revenue & Expenditure
», Investments Adjust- Account 3,063.95
ment Account 36,578.74 36,062.71 | ,, Balance on 31.12.55 35,999.76 39,063.71
Balance Sheet as at 31st December, 1955.
Liabilities. sset.

Depositors

NOTE:

371,781.12 371,781.12

8.
| Cash with Treasurer 36,599.02
Investments at Market
| Value 299,132.84
i
|

Deficit 35,999.76 371,731.12

There is a contingent liability amounting to $848.43 in respect of the outstanding agyregate of
amounts paid in past years from Colonial Revenue to meet deficits on the Revenue and Expenditure

Account.

J. D. Lewis,
Accountant.
12th April, 1956.

A. A. CaINEs,
Acting Treasurer.
12th April, 1956.

In accordance with section 11 of Ordinance No. 5 of 1938, the accounts of the Montserrat

Savings Bank for the year 1955 have been examined under my direction.

I have obtained all the

information and explanations I have required and I certify, as a result of this audit, that in
my opinion the above statements are correct, subject to the observations in the report of even

date attached hereto.

21st April, 1956.

J. F. Boots,
Principal Auditor
Leeward Islands.
25 May, 1986. |

LEEWARD ISLANDS

Montserrat.

THE LEEWARD ISLANDS GAZETTE.

STATEMENT OF INVESTMENTS ON 31st DECEMBER, 1955.

Description of Stock.



843

864

904

Ceylon 3% 1959/64
Ceylon 34% 1959
EVA.H.C. 4% 1972/74
Gold Coast 44% 1960/70
Kenya 44% 1971/78

Northern Rhodesia 35% 1955/65

Uganda 34% 1966/69
Australia 3% 1965/67
» 4% 1961/64
24% Funding Loan 1956/61
3% Funding Loan 1966/68
24% National War bonds 1954/56
New Zealand : 3% 1955/60
34%, 1960/64
89. Savings Bonds 1955/65
3% 7 », 1960/70

. Lewis,

Accountant.

12th April, 1956.



Actual Price.



Market Value













Amount of Stock. | on 31.12.55
£ os. d. £ os. dj £ os. d.
700 0 O 683 11 6 | 591 10 0
364 8 10. 385 711 3387 2 2
3,051 9 11 2,997 2 6. 2670 1 2
940 0 O 1,020 4 0° 888 6 0
20,000 0 O 19,951 16 0) 18,900 0 0
1,019 0 0 1,025 18 5 90116 4
6512 17 10 6,000 0 0 5,633 13 0
4,941 6 5 5,000 0 0 3,977 15 3
359 9 0 354 1 2 332 9 10
9,046 3 2 8,670 19 9 | 8,186 15 6
5,119 17 9; 4587 10 0 4,275 2 1
4,528 4 5 4,500 0 0 4,482 18 9
381 16 4 381 1 6 3855 1 10
1,803 16 4 1,830 18 11 1,632 9 1
1,467 13. 6 1462 3 5) 1,298 17 10
9,638 8 0 11,109 12 8 7,855 5 11
69,874 11 6 69,910 2 9 62,3819 4 9

$335,397.96



$335,568.66



$299,132.34

A. A. CaIngs,
Acting Treasurer,

Audit Report mentioned in Certificate of 21st April, 1956.

12th April, 1956.



During the course of audit examination several errors were found in the individual deposi-
tors’ accounts and the list of the balances of those accounts.
the total of the balances of individual depositors accounts will fall short of the balance of the
Depositors control account by $40.44.

21st April, 1956.

After adjustments have been made,

J. F. Boots,

Principal Auditor.

\
92 THE LEEWARD ISLANDS GAZETTE. [25 May, 1956.

TRADE MARKS OFFICE,
Antiaua, 26th March, 1956.

BERMUDEZ BISCUIT COMPANY LIMITED of 10—14 Duncan Street, Port-of-Spain,,
Trinidad have applied for Registration of one Trade Mark consisting of the following:—



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

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

Any person may within three months from the date of the first appearance of this Advertise-
ment in the Leeward /slands Gazette, give notice in duplicate at the Trade Marks Office, Antigua, of
opposition to registration of the said Trade Mark.

Crcit QO. Byron,
Acting Registrar of Trade Marks.

ANTIGUA.
Printed at the Government Printing Office, Leeward Islands, by EARL P1coTt,
Acting Government Printer.—By Authority.
1956.
[ Price 57 cents.]


No. 7 of 1956. Aid to Pioneer In:tustries ANTIGUA.
(Amendment).

[L.8.]

I Assent,
P. D. Macponap,
Governor’s Deputy.
~ 19th May, 1936.



ANTIGUA.
No. 7 of 1956.

An Ordinance to amend the Aid to Pioneer Industries
Ordinance, 1950.

[12th May, 1956]
ENACTED by the Legislature of Antigua as follows:

1. This Ordinance may be cited asthe Aid to Pioneer Short title.
Industries (Amendment) Ordinance 1956,, and shall be
read as one with the Aid to Pioneer Industries Ordinance, 9/1950.
1950, hereinafter referred to as the Principal Ordinance.

2, Subsection (1) of section 4 of the Principal Section 4 (1)
Ordinance is hereby amended by adding at the end thereof of Principal

: : Sans Ordinance
the following provigo: amended.

‘“‘ Provided that the Governor in Council may in
any such order impose continuing conditions to.
be observed by the pioneer manufacturer and
subject to which the status of pionesr manufac-
ture may be retained.

In_ this section the expression ‘continuing
conditions” means conditions which may con-
X tinue fora period of not more than five years.”

329.7272,
NV4+270
ANTIGUA.

‘

Section 6 of
the Principal
Ordinance
repealed and
replaced.
Relief from
customs duty.

2

Atd to Pioneer Industries No. 7 of 1956.
(Amendment).

8. Section 5 of the Principal Ordinanve is hereby

repealed and replaced by the following section:—

“5. (1) Every pioneer manufacturer shall be
entitled upon the issue to him of a licence by the
Governor in Council and subject to such terms and
conditions as may be imposed by such licence, to
import into the Presidency free of customs duty, or
to purchase in the Presidency subject to refund of
customs duty, during a period of five years commenc-
ing on the date on which he became a pioneer manu-
facturer by virtue of an order made under section 4
of this Ordinance, such of the articles included in the
Schedule to this Ordinance, as may be specified in
such licence, if he satisfies the Chief Accountant that

~ such articles are or were required for the construction,

alteration, re-construction or extension of the pioneer
manufacturer, or for equipping such pioneer factory
or extension thereof for the purpose of manufacturing
the relevant pioneer product or products, so however,
that relief from customs duty shall not be granted
under this section in respect of articles which in the
opinion of the Chief Accountant are or were intended
for the purpose of effecting repairs to sach pioneer
factory or extension thereof, or to any apparatus,
machinery, appliances or equipment in any pionoer
factory or extension thereof,

(2) Every holder of a licence issned under the
authority of the last preceding subsection who
satisfics the Chief Accountant—

(a) that any article specified in the
licence has been purchased by him in the
Presidency subject to the terms and condi-
tions imposed by the licence and_ that
customs duty was paid upon the importation
into the Presidency of yuch article;

(6) as to the amount of the customs
duty so paid,

shall be entitled to be refunded by the Chief
Accountant the amount of the customs duty so paid:
Provided that where the holder of the licence satisfies
the Chief Accountant that he is unable to ascertain
the amount of the customs duty paid, he shall be
entitled to be paid by the Chief Accountant by way of
refund of customs duty such gum as is, in the opinion
of the Chief Accountant, reasonable: Provided further
that no refund of custous duty shall be made under
this subsection where the amount of customs duty so
paid, or the sum which the Chief Accountant assesses
as areasouable sum to be paid by way of refund of
customs duty, as the case may be, is less than ten
dollars.”
No. 7 of 1950, Aid to Pioneer Sndustries 3
(Amendment).

4. Subscetion (1) of section 6 of the Principal
Ordinances is hereby amended—

(a) by substituting the following paragraph for
the first paragraph thereof:—

“Every pioneer manufacturer who
linports into the Presidency or purchases in
the Presidency any article in respect of
which he has been granted relief from
customs duty under the provisions of
section 9 of this Ordinance shall—”

(b) bv adding ths words ‘tor purchased ”? im-
inediately after the word “imported” in paragraph
(1) thereof,

5. Subsection (1) of seetion 7 of the Principal
Ordinanee is hereby repeded and replaced by the follow-
ing subsection :—

“1) No article acquired by any pioneer manu-
facturer free of customs duty under the provisions
of this Ordinance shall be sold, given away or
otherwise disposed of by such pioneer manufacturer
except—

(a) in the case of an assignment of the pio-
neur factory for the purpose of whicl: such article
Wes acquired, to the assignee of such factory; or

(6) upon the pioneer manufacturer paying,
or yiving security to the satisfaction of the

Chicl Accountant for the payment of,

(i) an amount equivalent to the amount
of customs duty which, but for
the provisions of this Ordinance,
wonld have been payable upon the
importation into the Presidency
of such article, where such article
was so tinported by such pioneer
manufacturer, or

(i) an amount eqnivalent to the amount
refunded to sueh pioneer mannu-
facturer by way of relief from
erstoms duty under the provisions
af subsection (2) of section 5 of this
Ordinance, where such article was
purehaged in the Presidency by
snel pioneer manufacturer: or

(¢) after the expiration of live years from
the date of the acquisition of such article.”

ANTIGUA.

Section 6 (1)
of Principal
Ordinance
amended.

Section 7 (1)
of Principal
Ordinance
repealed and
replaced.
ANTIQTIA.

Section 10 of
Principal
Ordinance
amended,

4 Aid to Pioneer Industries No. 7 of 1956.
(Amendment).

6. Section 10 of the Principal Ordinance is hereby
amended—

(a) by adding thereto the following subsection
immediately after subsection (4) thereof:—

““(4A) Where the Governor in Council
Council is satisfied that any pioneer manu-
facturer has broken any of the conditions
contained in the order declaring him’ to be
a pioneer manufacturer and subject to which
he was 80 declared to be a pioneer manufac-
turer and that having regard to all the
circumstances of the case it is expedient so
to do, he may revoke the order made under
section 4 of this Ordinance declaring such
person to be a pioneer manufacturer in
relation to the pioneer factory and pioneer
industry in respect of which such order was
made.”

(6) by adding the words “or any refund of
customs duty he has received in respect of the pur-
chase of articles in the Presidency ” immediately after
the word ‘‘articles” in line eight of paragraph (5)
thereof.

(c) by adding thereto the following subsection
immediately after subsection (5) thereof:—

“(54) When any order made under
section 4 of this Ordinance is revoked under
the provisions of subsection (4A) of this
section the provisions of section 5 and sec-
‘tion 8 of this Ordinance shall be deemed
never to have applied to the person declared
to be a pioneer manufacturer ander such
order in respect of the pioneer factory and
pioneer industry specified in such order;
and such person shall, notwithstanding
anything contained in the Customs Duties
Ordinance or the Income Tax Ordinance, be
liable to pay to the Chief Accountant allsums
which but for the provisions of section 5 of
the Ordinance would have been payable as
customs duty on articles acauired for the
construction, alteration, re-construction or
extension of the pioneer factory, or for
equipping such factory or any extension
thereof for the purpose of manufacturing
the relevant pioneer product or products,

“and all sums refunded to him by the
Chief Accountant under the authority of sub-
section (2) of section 5 of this Ordinance, and
to the Commissioners of Income Tax such
income tax as would but for the provisions of
gt

No. 7 of 1956. Aid to Pioneer Indusiries
(Amendment).

)

gaction & of this Ordinance have been payable
in respect of the pioneer enterprise:

Provided that if in the opinion of the Governor in
Gouncil liability to the payment in full of any such sums
or any such tax would canse undue hardship or if for
any other reason the Governor in Council deems it
expedient so to do, the Governor in Council may remit
the whole or any part of such sums or tax.”

# Subsection (3) of section 11 of the Principal
Ordinance is bereby amended by substituting for the
expression “ uader the provisions of subsection (5)” the
expression ‘Cand to the Commissioners of Income Tax
under the provisions of subsection (5) or subsection (5A),
as the case may be,”.

AxEc LOVELACE,
President,

Passed the Legislative Conncil the Sth day of
April, 1956.

F. A. Ciarxe,
Acting Clerk of the Councti.



ANTIGUA.

ANTIGTA.

Section 1] (3)
of Principal
Ordinance
amended.

Printed at the Government Printing Offic, Leeward Islands,
by EARL PicoTt, Acting Government Printer.—By Authority.

1956.

A47/122—500—5.56. [Price 7 cents. |
No. 12 of 1956. Prison (Amendment).

{L.s.]

I ASSENT,
K. W. Biacksurne,
Governor.
23rd May, 1956.

ANTIGUA.
No. 12 of 1956.

An Ordinance to amend the Prison Ordinance,
1955.

(By Proclamation ]

ENACTED by the Legislature of Antigua
as follows:—

1. This Ordinance may be cited as the
Prison (Amendment) Ordinance, 1956, and shall
be read as one with the Prison Ordinance, 1955,
hereinafter referred to as the Principal Ordi-
nance.

2. Section 14 of the Principal Ordinance
is hereby repealed.

age SATS garqut
ease ey pO HO QOTLNY

AntiguA.

Commence-
ment.

Short title.

4/1955.

Section 14 of
the Principal
Ordinance
repealed,
AnTIGuA 2 Prison (Amendment). No. 12 of 1956.

Commence. 8. This Ordinance shall come into opera-
ment tion on a date to be appointed hy the Governor

hy Proclamation published in the (Gazette.

Atrc Lovenacr,
President.

Passed the Legislative Council this 22nd
day of Muy, 1956.

F. A. Charge,
Acting Clerk of the Council,
No. 18 of 1956. [nterpretation of Laws Act,
1896 (Repeat).

[L.8.]

I AssEnt,
Kk. W. Brackpuryer,
Governor.

23rd May, 1956.

ANTIGUA.
No. 13 of 1956.

An Ordinance to repeal the Interpretation of
Laws Act, 1896.

[By Proclamation |

ENACTED by the Legislature of Antigua
as follows:—

1. This Ordinance may be cited as the
Interpretation of Laws Act, 1896 (Repeal) Ordi-
nance, 1956.

2. The Interpretation of Laws Act, 1896
and the Ordinances specified in the Schedule to
this Ordinance are hereby repealed.

8. This Ordinance shall come into opera-
tion on a date to be appointed by the Governor
by Proclamation published in the Gazette.

ALEC LOVELACE,
President.

ANTIGUA,

Commence.
ment.

Short title,

Repeal.
6/1896.

Commence-
ment.
Antigua. 2 Interpretation | Laws Act, No. 13 of 1956.
1896 (Repeal).

Passed the Legislative Council this 22nd
day of May, 1956.

F. A. Cuarxr,
Acting Clerk of the Council.



a eres



SCHEDULE.
‘Ordinance |
No. and SHORT TITLE.
Year.



22/1927 | Interpretation of Laws Act, 1896, Amend-
‘ ment Ordinance, 1927.

1/1934 | Interpretation of Laws Act, 1896, Amend-
ment Ordinance, 1934

3/1988 | Interpretation of Laws (Amendment) Ordi-
nance, 1938.

18/1939 | Interpretation of Laws (Amendment) Ordi-
nance, 1939.

16/1953 | Interpretation of Laws (Amendment) Ordi-
nance, 1953

17/1955 | Interpretation of Laws (Amendment) Ordi-
nance, 1955.





ANTIGUA.
Printed at the Government Printing Office, Leeward Islands,
by Earu Piaorr, Acting Government Printer, —By Authority
1956,
A. 47/127—500—5.56. Price 4 cents
No. 14 of 1956. Laws and Public Offices
(Change of Terms).

I Assen,
K. W. Brackpuryg,
Governor.

23rd May, 1956.

ANTIGUA.
No, 14 of 1956.

An Ordinance to substitute in the laws of
Antigua the expression ‘“ Colony” for the
expression ‘‘ Presidency’’ and the expression
“Attorney General” for the eXpression
“Crown Attorney”? and to provide that
appointments to offices and bodies corporate
or unincorporate in the Presidency shall be
deemed to be appointments to correspond-
ing offices and bodies in the Colony.

[By Proclamation |

ENACTED by the Legislature of Antigua
as follows:—

1. This Ordinance may be cited as the
Laws and Public Offices (Change of Terms)
Ordinanee, 1956.

2. From and after the commencement of
this Ordinance whenever the expression “ Presi-
deney”’ or the expression ‘ Crown Attorney ”
occurs in any Ordinance or subsidiary legislation
made thereunder, then in force, there shall be
- substituted therefor respectively the expression
“Colony” and the expression ‘ Attorney
General ”’.

ANTIGUA.

Commience-
ment,

Short title.

Substitution
of expressions.
ARTIGUA.

Appointments
to offices and
boards in the
Presidency to
be deemed to
be appoint.
ments to cor-
responding
offices and
boards in the
Colony.

Commence-
ment.

2 Laws and fublte Offices No. 14 of 1956.
(Change of Terms).

3. Where by or under any Ordinance and
at the date of commencement of this Ordinance
a public oflicer holds either by name or by office
an appointment to any public office made with
reference to the Presidency. or auy person holds
an appointment similarly made to any office,
board, commission, comuiitee or similar body
whether corporate or unincorporate, such public
officer or person as the case may be shall as from
the said date be deemed to hold his appointment
as if it were made with reference to the Colony.

4. This Ordinance shall come into opera-
tion on a date to be appointed by the Governor
by Proclamation published in the Gazette.

Avec LovEnacr,
President.
Passed the Legislative Council this 22nd
day of May, 1956.

F. A. Charke,
Actiny Clerk of the Councis,

ANTIGUA.,

Printed at the Government Printing Office. Leeward Islands.
by EARL Preorr, Actiny Government Printer,— By Authority,

1956,

A. 47/190—500—5.56. [Price 4 censs.|
No. 15 of 1956, Crown Proceedings
. (Amendment)

[L.S.]

I Assent,
RK. W. BuackBoRNE,
Governor.

23rd May, 1956.

ANTIGUA.
No. Ld of 1956.

An Ordinance to amend the Crown Proceedings
Ordinance, 1954,

[380th June, 1956]

ENACTED by the Legislature of Antigua

as follows:—

1. This Ordinance my be cited as the Crown
Proeesdings (Amendinent) Ordinance, 1956, and
shall be reui as one with the Crown Proceedings
Ordinance, 1954, hereioafcer called tas Principal
Ordinance.

2. Subdseetion (2) of seetion 8 of the Princi-
pal Ordinance is hereby amended—

(a) hy the insertion of the following
expression immediately before the expression
“civil proceedings” —

** Minister ’’ means an elected mem-
ber of the Mxecutive Council of the
Presidency who is charged with the
administration of any department or
subject under the provisions of clause
BS9A of the Instructions passed under
the Royal Sion Manual and Signet to
the Governor and Commander in Chief
of the Leeward Islands dated 21st
December, 1953, as amended;

ANTIGUA.

Commence-
ment.

Short title.

19/1954,

Amendment:
of section 2 of
the Principal
Ordinance,
ANTIGUA.

Amendment
of section
10(1) of the
Principal
Ordinance.

Amendment
of section 14
of the Princi-

pal Ordinance,

Amendment
of section 15
of the Princi-

pal Ordinance.

Cap. 21.

Q Crown Proceedings No. 15 of 1956.

(Amendment)

(6) by the substitution of the following
definition for the! definition of the expression
“ officer ’—

‘‘ officer” in relation to the Crown
includes the Governor and Commander
in Chief of the Leeward Islands, a Minis-
ter, and any servant of Her Majesty in
right of Her Government of the Colony
or of the Presidency.

. Subsection (1) of section 10 of the
Principal Ordinance is hereby amended by the
insertion of the words “all such civil proceedings
by or against the Crown as are mentioned in the
Schedule to this Ordinance are hereby abolished,
and” between the words “ Ordinance” and “all”.

4. Section 1 of the Principal Ordinance is
hereby amended by the substitution of the words
“by or against the Crown” for the words “ by
the Crown”.

5. The following amendments are hereby
made to section 15 of the Principal Ordinance:—

(1) Subsection (1) is amended—

(a) by the substitution of the
“to a Magistrate’s Court” for the
“to the Supreme Court”;

words
words

(6) by the substitution of the words
- to the said Court” for the words “to the
Court”.

(2) Subsection (2) is amended by the substi-
tution of a full-stop for the colon after the word
“costs” and the deletion of the proviso thereto.

(8) The following is hereby added as subsec-
tion (3) of the section: —

(3) Without prejudice to the rights of
the Crown under the preceding provisions of
this section, the provisions of section 13 of the
Summary Jurisdiction Act relating to the
transfer of any suit instituted in the Court of
No. 15 of 1956. Croun Procecdings 3

( Amendment)

Summary Jurisdiction from the said Court. to
the Supreme Court shall apply in relation to
proceedings against the Crown.”.

6. Section 19 of the Principal Ordinance is
hereby amended by the substitution of the follow-
ing subsections for subsections (1) and (2)
thereof—

(1) Subject to the provisions of this
section, any reference in this Part of this
Ordinance to civil proceedings by the Crown
shall Dee construed asa reference to the follow-



(a) proceedings for the enforcement or
vindication of any right or the obtaining of
any relief which, if this Ordinance had not
been passed and the Crown Suits Act had not
been repealed, might have been enforced or
vindicated or obtained by any such proceed-
ings as are mentioned in paragraph 1 of the
Schedule to this Ordinance, or by an action at
the suit of the Attorney General under the
Crown Suits Act or by a particular officer of
the Crown under any law;

(4) all such proceedings as the Crown is
entitled to bring by virtue of this or any other
Ordinance, or any law,

and the ex pres ssion “civil proceedings by or against
the Crown ”’ shall be construed accordingly.

(2) Subject to the provisions of this section,
any reference in this Part of this Ordinance to civ il
proceedings against the Crown shall be construed
as a reference ‘to the following proceedings only:—

(a) proceedings for the enforcement or
vindication of any right or the obtaining of
anv velief which, if this Ordinance had not
been passed and the Crown Suits Act had not
heen repealed, might have been enforced or
vindicnted or sbruned hy the proceedings
mentioned in paragraph 2 of the Schedule to
this Ordinance or by en action against the
Attorney General under the Crown Suits Act;

ANTIGUA.

Amendment
of section 19
of the Princi-
pal Ordinance,

Cap. 6.

Cap. 6.

Cap. 6.

Cap, 6.
ANTIGUA.

Amendment
of section 21
of the Princi-

pal Ordinance.

‘Amendment
of section 25
of the Princi-

pal Ordinance.

Amendment
of section
29(2) (g) of
the Principal
Ordinance,

Amendnient
of section
32 (2) of the
Principal
Ordinance,

Addition of
Schedule to
the Principal
Ordinance,

4 Crown Fi ceedings No. 15 of 1956.

(Amenament)

(b) all such proceedings as any person is
entitled to bring against the Crown by virtue
of this or any other Ordinance, or any law,

and the expression “ civil proceedings by or against
the Crown” shall be construed accordingly”

7. Section 21 of the Principal Ordinance is

hereby amended by the substation of the word
“damages” for uns word “damage” in subsection

(3) thereof.

S. Section 25 of the Principal Ordinance
is hereby amended by the substitution of the
word “exclusion ” for the word “execution” in
the marginal note thereof.

9. Paragraph (7) of subsection (2) of see-
tion 29 of the Vrimeipal Cedinauce is hereby
amended by the substitution in sub-paragr aph
(iv) of the words “in the name of the Crown
Attormey, shall net be entitled to avail” for the
words ‘otherwise than as is mentioned in para-
graph (iii) shall not avail ~

E 1G. Subsection (2) ot seetion 32 of the
Principal (drdinanes ts hereby amended by the

substitution of the word “any” for the word

“an” in paragraph (/) thereof,
li. The following Schedule shall be added
to the Principal Ordinanee:—
“ SCHEDOLK.
1. (1) Latin informations and Engiish
informations.

(2) Writs of capras ad respondendum,
writs of subpana ad respouden-
dion, and writs of appraisement.

(3) Writs of scare jacias.

(4) Proceedings for the determina-

tion of any issue upon a writ of
extent or of diem clausit er
tremum.,
No. 15 of 1956. Crown Proceedings 5 ANTIQUA.
(Amendment)

9. Proceedings against Her Majesty by

way of monstrans de droit.”

12. This Ordinance shall come into opera- Commence-
tion on the 80th day of June, 1956. mony.

Arc LoveEvace,
President.

Passed the Legislative Council this 22nd
day of May, 1956.

F. A. CLARKE,
Acting Clerk of the Council.



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

A. 47/158—500—5.56, Price 7 cenis,
LEEWARD ISLANDS.
GENERAL GOVERNMENT.
STATUTORY RULES AND ORDERS.
1956, No. 20.



PENSIONABLE OFFICKS.

Tae Prexstonante Orrices (AMENDMENT No. 2) Orpen, 1956,
patep May 23, 1956, MADE BY THE f“OVERNOR
tx CounclL UNDER sEcTIon 2(1) oF THE Prnstons Act,
1947 (No. 12/1947).

1. Short title. This Order may he cited as the
Pensionable Offices (Amendment No. 2) Order, 1956, and
shall be read as one with the Pensionable Offices Order,
ight (S. 2. & O. 1954 No. 56) as amended, hereinafter
called the Principal Order.

2. Amendment of First Schedule te the
Principal Order. The First Schedule to the Principal
Order is hereby amended as follows:—

(a) as regards the Federal Establishment, by the
insertion of the word “ Auditor” between the words
“Principal Auditor” and the words “ Examiner of
Accounts”;

(}) as regards the St. Christopher, Nevis and
Anguilla Kstablishment, by the insertion of the words
“Legal Assistant” between the words ‘Crown Attor-
ney” and the words “ Registrar, Provost Marshal and
Additional Magistrate”; and

(c) as regards the Virgin Islands Establishment,
by the insertion between the words “ Certificated
eacher, Class IV” and the words “ Medical and
Health” of the following:—

“ Lean
Legal Assistant”.

Made by the Governor in Council this 23rd day of
May, 1956.

A. R. Means,
Acting Clerk of the Council.

ANTIGUA.
Printed at the Government Printing Office, Leeward Islands,
by Eary Picort, Acting Government Printer.—By Authority.
1956.
59/00005—480—-5.56. Price 3 cents.
LEEWARD ISLANDS.

VIRGIN ISLANDS.

STATUTORY RULES AND ORDERS.
1956, No. 138.

Tue Income Tax (Dousitr Taxation Retinr) (Norway)
OrpEer, 1956, patep May 17, 1956, MADE By
THE GOVERNOR IN COUNCIL UNDER SECTION 52A OF THE
Income Tax Ornpinancr, 1946 (No. 2/1946), as
AMENDED.

WHEREAS it is provided by section 52A of the Income
Tax Ordinance, 1946 (No. 2/1946) as amended, that if the
Governor in Couneil by Order declares that arrangements
specified in the Order have been made with the Government of
any territory outside the Presidency with » view to affording
relief from Double Taxation in relation to Income Tax and any
tax of » 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 Mav, 1951 between the Government of the United
eon 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 ghindlar in character to those which are the
subject of the said Convention:

AND WHEREAS by an Exchange of Notes dated
the UXth 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 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;

() 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 -Treland and the Government of Norway,

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

Have agreed as follows:



Arricitr 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 ave pension tax, the war pension tax, and the sea-
mens tax, and, for the purposes of Article NIN 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 rofits
5 t
tax (hereinafter veferred to as “ United Kingdom tax’’).
&

2, The present Convention shall also apply to any other
taxes of a substantially sivilar chavaeter Imposed in Norway
or the United Kingdom subsejoeiily to the date of signature
of the present Convention.

Articur 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;

(1) ‘The term ‘* Norway’? means the Kingdom of
Norway, excluding Spitsbergen and Bear Island and Jan
Mayen and the Norwegian dependencies outside Europe;

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

(7) The term “ tax’? means United Kingdom tax or
Norwegian tax, a3 the context requires;

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

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

(7) 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 Kingdom or a person who is a
resident of Norway, as the context requires;
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;

(&) The term * permanent establishment’, when used
with respect to an enterprise of one of the territories, means
a branch, manayement, 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 counexion—

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

(ii) The fact that an enterprise of one of the
territories imaintaius i the other territory
afixed place of business exclusively for the
purchase of goods or merchandise shall not
of itself constitute that fixed place of busi-
hess a permanent establishment of the
enterprise;

(ii) The fact that a company which is a resident
of one of the territories has a subsidiary
eoupany Which is a resident of the other
territory or which carries on a trade or
business in that other territory (whether
throueh a permanent establishment or
otherwise} shall not of itself constitute that
subsidiary compnoay a permanent establish-
ment of its parent company.
§

2, Where under the present Convention any income ig
exempt from tax in one of the territories if (with or without
other conditions) it is sabjeet 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 recetved in that
other territory, the exemption to be allowed under this Coven-
vention in the first-mentioned ter riiory stall apply only to the
amount so remitted or received.

oad

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

Articue IIT

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 permanent establishment situated therein. Jf 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 establishinent.

2. The industrial or commercial profits of a Norwegian
enter) vise 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 60 much
of them as is attribatable to that permanent establishment.

2, Where an enterprise of one of the territories carries
on a trade or business in the other territory through a_per-
manent estublishment situated therein, there shall be attributed
to that permanent establishment tre industrial or commercial
profits whieh 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 establis hment.

4. Where an enterprise of one of the territories derives
profits, uuder contracts concluded in that territory, from sales
of yoods or merchandise stocked in a warehouse in the other
6 *

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 purebase bave been obtained hy an
agent in that other territory and transmitted by him to the
enterprise for acceptance.

5. No portion of any prolits 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 gvoods or merchandise’ within that other
territory by the enterprise.

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

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

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

Articte V

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

Articur VI

1. (@) Dividends paid by ¢ acompany which is a resident
of the Usaterl I ngdom to a resident of Norway,
who is subject to tax in Norway in respect thereof

carry on a trade or business in the

United Kingdom thoough a permanent establishment

situsied thercin, shall be exempt from United Ming-

dom sur-tax.

1 -
and does net


7 e

(6) Norwegian tax on dividends paid by a company
which 1s a resident of Nor way toa resident of the
United Kingdom, who is subject to tax im the
United Kinydom in respect thereof and does not
earry on trade or business in Norway through
a permanent establishment situated therein, shall not
execed 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
vature 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,

AxticLe VII

1. Any interest or royalty derived from sources within
one of the territories by a resident of the other territory, who
is subject to tex m that other territory in respect thereof and
does not carry on a trade or business in the first-mentioned
territory throngh 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 copyrivht, patent, di. ‘sion, secret
process or formula, tr ade mark or other like property, but
does not include any royalty er other amount paid in
respect Of the oper: ation of & mine or quarry or of any
other extraction of natural resources.
g

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 from tax in that first-mention-

ed territory. ‘ wii
RTICLE VI

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 1 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.

: Anticnn TX

1. Remuneration, peune pensions, paid by, or out 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 tax
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 net 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.

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 agyregate 143 days during .
that year; and
9

(b) 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

(b) the services are performed for or on behalf of a
resident of Norway; und

(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.

Artiche XI

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

1. Any pension (other than a pension of the kind referred
to in paragraph i of Article TX\ and any annuity, derived from
sources within Norwny 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 Kingdom tax.

8. 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 mouey
or money’s worth.
10
ArtictE XIIT

A professor or teacher from one of the territories, who
receives remuneratio: for teiching, during « period of temporary
residence not exececding two years, at a university, college,
school, or other educational eC in the other t territory,
shall be exempt from tax in that other territory in respect of
that remuneration.

Articne XIV

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

ARTICLE NV

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 Ningdom.

a

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 \VI

1. Subject to the provisions of the law of the United
Kingdom regarding the allowances as a credit againss United
Kingdom tax of tax payable in a territory outride the United
Kingdom, Norwegian tax payable, whether directly or by
deduction, in respect of income chi sourees within Norway
shall be allowed 2s 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 i Norway, the credit shall take into account
Gn addition to any Norw egian tax appropriate to the
divilend) the Norwegian tax payable by the company in
respect of its profits; and, ae it is a dividend paid on
participating preference cinere: and representing portha dividend
at the fixed rate to which the shares ave ‘entitled and an
additional participation in profits, the Norwegian tax so pay-
able by the company shall likewise Le taken into aecount in so
far as the ae ideud exceeds that fixed rate:
li

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 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, and 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 recucea oy 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 un ordinary dividend paid by a
company resident in the United Kingdom, the deduction, in
the event that it is cestrieted to the amount of the United
Kingdom tax, shall iake into account Gin addition to the
United WKingdom tux eppropriate 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-
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 who is resident
in the United kingdom for the purposes of United Kingdom
tax and also resident in Norway forthe 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 | 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: seurces within the
United Kingdom bears to the sim of his incone from sources
within the United Kingdom and lis income from
sources Witkin Noreay; and s dedeetion shall be allowed in
accordance with paragraph 2 of this Article against any
Norweuian vax payable in respect of thar 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 sui of his income from sources
within the United isingdom 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 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.
Articte XVII

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

ase 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 i: such territory of the taxes to which the
present Convention applies.

Artictr X VIII

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

~~ (b) S, B. & 0, 1925 (No. 103) p. 600,
18

income tax in certain cases of profits accruing from the busi-
ness of shipping, and the Agreement of 21st December, 1988 (©,
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 ;

(6) inthe United Kingdom, in relation to any tax
for any period for which the present Convention

has effect as respects that tax.

AnricLteE XTX
‘The nationals of one of the Contracting Parties
shall not ve 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 terricors, in respect of profits or
capital attributable to their permanent establishments in that
other territory, to any taxation which is other, higher or more
burdensome than the taxation to which the 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 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 hoeirued 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 allowanees, rehefs and reductions for tux purposes
as are granted to its own nationals.

5. In this Article the term “ nationals” means—-
(4) in relation to Norway, all Norwegian citizens
and all judicial persons domiciled in Norway;

(e) 8. Le, & O. 1939 (No, 1319) LT, p. 1734,
id

(b) in relation to the United Kingdom, all British
subjects and British protected persons residing tn the
United) Kingdom or any british territory to which the
present Convention ¢ ipplies by reason of extension made
under Article XX, and all legal persons, partnerships,
and associations deriving their Sceae as such from the law
in force in any British territory to which the present
Convention applies.

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

whatsoever.
ARTICLE XX

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

2. The termination in respect of Norway or the ae
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 X XI

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 cffeet-—

(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:—

(1) profits arising in any chargeable, accounting
period beginning on or after -Ist April,
1950;

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

(iil) 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;

(6) In Norway:

for the taxable years beginning on or after [st 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 any calendar year not earlier thin 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 vear
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 vear iu 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 Ist April
in the calendar year next following that in
which the notice is given;
16

(ii) profits attributable to s0 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 assessinent beginning on or
after 6th April in the next following
calendar year.

(6) In Norway:

for the taxable years beyinning on or after Ist January
in the calendar vear 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 seuls.

Done at London, in duplicate, in the English and Nor-
weeian languages, both texts beine cqually authoritative, on
oO ao é ? a { ’ ’

the 2nd day of May, 1951.

[L.S. | HERBERT Morrison

[L.8.] P. PxtBeNsEN

SECOND SCHEDULE.

1. AppLication. («) 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 Nor way; as if the tax
coneerned in the ease of the Pr ost eney were
the iax iniposed by the Income Tax Ordinance,
1946, as amended;

(ii) as if references to the date of signature were
references to the 18th day of May, 1935.

(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 tax for the taxable years beginning on
or 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 begin-
ning in the calendar year next following the date of such
notice and for subsequent years of assessment, and will cease
‘o have effect in Norway as respects Norweigan tax for the
taxable years beginning on or after Ist January in the
calendar year in whieh the notice is given.

2. Mopiricatrons. (a) In paragraph 1 fof Article VI
of the Convention the words “shall be exempt from United
Kingdom surtax”’ 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 toa
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 17th day of May,
1956.

EK. ABBOTT,
Clerk of the Council.

ANTIGUA
Printed at the Government Printing Office, Leeward Islands,
vy EARL Picorr, Acting Government Printer.—By Authority.
1956,
©. 31/00060—500—5.56. Price 20 cents.