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SAINT VINCENT
GOVERNMENT GAZETTE
ub. 100.] SAINT VINCENT, TUESDAY, 24 OCTOBER, 1967. [No. 67
VOL. 100.] SAINT VINCENT, TUESDAY, 24 OCTOBER, 1967. [No. 67.
GOVERNMENT
NOTICES.
No. 181.
HURRICANE NOTICE.
It is hereby notified for general information that in the event of a hurricane
threatening or approaching the Island, the following warnings will be given:-
A red flag with a black
rectangular centre will be
flown on Police Headquar-
ters.
PINAL HURRICANE WARNING
(1) Two red flags with black
rectangular centres one
above the other will be
flown on Police Headquar-
ters.
(2) Loud Speaker and Radio
announcements.
(3) Three saluting guns will
be fired.
(2) Church Bells Will ring for
5 minutes.
(3) The siren will blow for 5
minutes.
RURAL AREAS (1) A red flag with a baack red flags With black
rectangular centre wil l ar centres will be
flown from Police Stat \ owff- Police Stations.
(2) Loud Speaker and o0 (2) Church, s will ring for
announcements. 5 minute :
1st August, 9867. 21967
No. 234. /
LEMI LATIVE 0 IL -
It is notified for general informaoa th utory meeting of the
Legislative Council which was to have taken p n 5th October 1967 has now
been fixed for Monday, 30th October, 1967 at a.m.
The Order Paper for this meeting is published with' this issue of the
Gazette.
A cordial invitation is extended to the General Public.
24th October, 1967.
(L.C. 2).
0. S. BARROW,
Clerk of the Legislative Council.
-V -,' /7 ~) 9/
1*
/
KINGSTOWN (1)
CAUTIONARY
420 SAINT VINCENT, TUESDAY, 24 OCTOBER, 1967.-(No. 67.)
No. 235.
REMEMBRANCE DAY.
It is notified for general information
that Remembrance Day will be com-
memorated on Sunday, 12th November,
1967.
24th October, 1967.
,(G.H. 93.)
No. 236.
PROGRAMME FOR
REMEMBRANCE DAY
SUNDAY, 12TH NOVEMBER, 1967.
The official commemoration of Re-
membrance Day will take place at the
War Memorial, Market Square, Kings-
town, beginning at 10.45 a.m.
The form of the ceremony will be as
follows:--
1. Arrival of His Honour the Admin-
istrator at 10.57 a.m.
2. At 11.00 a.m. a gun will be fired
from Police Headquarters to indi-
cate the commencement of the two
minutes silence, and another gun
at 11.02 a.m. to denote the termin-
ation of the silence.
The Last Post.
Hymn: "0 God
Ages Past".
Prayers.
Laying of Wreaths'.
"Reveille'".
Our Help In
8. National Anthem.
9. His Honour the Administrator
leaves.
All Ex-service men should wear their
medals.
Medals held by relatives of deceased
men may be worn by such relatives on
the right breast.
For the purpose of the Ceremony and
the silence to be observed at the War
Memorial, time will be taken by the
Cathedral clock.
All persons' are requested to observe
the two minutes silence at 11.00 a.m.
and all vehicular traffic and normal acti-
vities should be suspended during the
silence.
24th October, 1967.
(G.I. 93.)
No. 237.
ACTING APPOINTMENT.
Consequent on the absence from the
territory of the Honourable Chief Min-
ister on official duties, the following
acting appointments have been made,
with effect from 18th October, 1967:-
Hlon. S. E. SLATER as Chief Minister,
Hon. L. C. LATHAM as Minister for
Communications and Works.
24th October, 1967.
No. 238.
APPOINTMENTS.
His Honour the Administrator has
been pleased to approve the appoint-
ment of Mr. LENNIE KYDD on transfer
to I he post of Bailiff, Magistrates' Office
with effect from 9th October, 1967.
24th October, 1967.
No. 239.
With reference to Gazette Notice
No. 227 of 17th October, 1967, Dr.
A. F. RAMPERSAUD has been appointed
as an Assessor for the Georgetown Dis-
trict in place of Dr. V. M. OSBORNE.
24th October, 1967.
No. 240.
Under the provisions of Section 51 of
the Mental Health Ordinance 1959
(No. 3 of 1959) the Administrator-in-
Council has' approved the appointment
of the undermentioned persons to serve
as members of the Visiting Committee
for the Mental Hospital for a period of
two years with effect from 1st Septem-
ber, 1967:
Dr. K. J. E. MCMILLAN, M.B.E.
(Chairman)
Mrs. WILLIAM HADLEY
Mrs. EnROL ROOKS.
24th October, 1967.
(S.S. 531.)
No. 241.
LEGISLATION.
The Right Honourable the Secretary
of State for Commonwealth Affairs -has
notified that Her Majesty the QUEEN
will not be advised to exercise her power
of disallowance in respect of the follow-
ing Ordinance of this Government:-
No. 1 of 1967.-An Ordinance to pro-
vide for the service of the Colony
for the year ending the thirty-first
day of December One Thousand
Nine Hundred and Sixty-seven.'
24th October, 1967.
SAINT VINCENT, TUESDAY, 24 OCTOBER, 1967.-(No. 67.)
No. 242.
The undermentioned Ordinance which
has been Assented to by His Honour the
Administrator is published with this
iss.le of the Gazette:-
No. 21 of 1967.-An Ordinance to im-
pose a tax on incomes and to regu-
late the collection thereof.
24th October, 1967.
No. 224.
TENDERS.
TENDER FOR THE CONVEYANCE OF MAILS
AND PASSENGERS TO AND FROM BEQUIA.
Tenders are hereby invited and will
be received up to 3.00 p.m. on 30th
October, 1967 for the conveyance daily,
with exception of Sundays and Public
Holidays, of Mails-including Parcel
Post Mails-and Passengers to and from
the island of Bequia for a period of one
(1) year commencing on 1st December,
1967.
The Contractor shall not arbitrarily
refuse to convey any passenger who
pays or offers to pay his or her fare.
The Contract may be terminated by
one (1) month's notice on either side.
A bond with Government for satisfac-
tory performance of the Contract will
be required.
Tenders should state the amount of
subsidy required and must be addressed
to the Chairman, Tenders Board, Minis-
try of Finance, Ministerial Building,
Kingstown.
The envelopes should be sealed and
distinctly marked TENDERS FOR BEQUIA
MAIL AND PASSENGER SERVICE.
Government does not bind itself to
accept the lowest or any tender.
Ministry of Finance,
-Ministerial Building,
6th October, 1967.
No. 231.
VACANT POSTS.
POST OF AIR TRAFFIC CONTROL CADET,
ARxOS VALE AIRPORT, MINISTRY FOR
COMMUNICATIONS AND WORKS.
Applications are invited from suit-
ably qualified candidates for the post
*of Air Traffic Control Cadet-Arnos
Vale Airport. Ministry for Communi-
,cations and Works.
Applicants should possess at least
-the G.C.E. (0 level) or equivalent with
passes in English Language and Mathe-
matics, must have good eyesight and
'be passed physically fit.
The appointment will be for a pro-
bationary period of one year in the
first instance. The salary of the post
is in the scale-$1,392 X 84-$1,560 X
96-$2,040 X 120-$2,880.
Applications giving full particulars
of education and any special qualifica-
tion and experience together with two
recent testimonials should be addressed
to the Establishment Officer to reach
him not later than 30th Ocober, 1967.
17th October, 1967.
No. 243.
POST OF DISTRICT POST OFFICER,
CALLIAQUA.
Applications are invited from suitably
qualified persons for the post of District
Post Officer, Calliaqua.
The post which is non-pensionable
carries salary in the scale $900 x $36-
$1,080 x $60-$1,140.
Further particulars of the post can
be had from the Postmaster, General
Post Office, Kingstown.
Applications, supported by two recent
testimonials, should be addressed to the
Postmaster, General Post Office, Kings-
town, and should reach him not later
than 1st November, 1967.
24th October, 1967.
No. 244.
DEMONETIZATION OF U.K. COIN.
It is notified for general information
that by virtue of a Royal Proclamation
issued by Her Majesty in Council on
10th October 1967, all U.K. coin circu-
lating in Dominica, Montserrat, Saint
Christopher, Nevis and Anguilla, and
Saint Vincent, will not be current or
legal tender after 1st November 1967.
After this date free exchange of these
coins will not be undertaken by the
Banks, and holders of such coins are
advised to exchange them at any of the
following Banks on or before 31st Octo-
ber, 1967:
Barclays Bank, D.C.O.,
The Royal Bank of Canada,
The Canadian Imperial Bank of
Commerce.
Ministry of Finance.
16th October. 1967.
422 SAINT VINCENT, TUESDAY, 24 OCTOBER, 1967.-(No. 67.)
No. 245.
TRAINING COURSE.
TRAINING COURSE IN PRINCIPLES AND
PRACTISE OF SOCIAL WORK-UNIVERSITY
OF THE WEST INDIES, MONA, JAMAICA.
The Extra-Mural Department of the
University of the West Indies is offering
a Four Month Course in the Principles
and Practice of Social Work at the
Social Welfare Training Centre, U.W.I.,
Mona, from January to May, 1968.
The Course is designed to meet the
needs of persons working in the broad
field of Social Welfare with three or
more years experience but without pro-
fessional training.
The University is offering a number
of full scholarships for the Course,
covering return passage to Jamaica,
subsistence allowance and an amount to
cover cost of books and field work ex-
penses.
Applications from interested persons
should be sent to the Establishment
Office, Kingstown to reach no later than
10:00 a.m. on 25th October, 1967. Fur-
thet information eduld also be obtained
from the Establishhment Office.
24th October, 1967.
(Est. 37.)
No. 232.
SCHOLARSHIPS.
SCHOLARSHIPS OFFERED BY THE
GOVERNMENT OF INDIA.
The Government of India is offering
a number of Seholarships for studies in
India to students from the West Indies
under their General Cultural Seholar-
ships Scheme for 1968/69.
The Scholarships cover a wide range
of subjects including Arts and Humani-
ties in general; basic Sciences (includ-
ing Home Science, Library Science),
Statistics; Commerce, Agriculture, Med-
irine, LaW.
Applicaiits for under-graduate study
should be between the age of 17 and 22
Vears And shboild possess' Senior Cam-
bricd'ge/M'atriicIation (or its equiva-
lent), those for post-graduate courses
should preferably be between 20-25
years with at least a Second Division
Bachelor's degree.
Further ihfititftion about these
Scholarships could be obtaifibd from the
Establishment Office, Kingstown, St.
Vincent.
Closing date for applications, which
should be sent to Establishment Office
is 4th November, 1967, at 3.00 p.m.
17th October, 1967.
(M.F./T. 806.)
No. f33
COMMONWEALTH SCHOLARSHIPS AND
FELLOWSHIPS.
UNITED KINGDOM, CANADA, GHANA,
INDIA AND CEYLON.
The U(overnments of the United
Kingdom, Canada and India have
invited applications for the award of
Commonwealth Scholarships and Fel-
lowships tenable at Universities in the
United Kingdom, Canada, Ghana, India
and Ceylon to suitable men and women
from the West Indies under their re-
spective Commonwealth Scholarships
and Fellowships Plan 1968/69.
Applicants should not have reached
their 35th birthday by 1st October,
1968, but in special circumstances this
age limit may be raised. Preference will
however be given to candidates between
22 and 28 years of age.
These scholarships and fellowships
are awarded for advanced study or re-
search and are open to students who be-
fore they take up a scholarship hold a
Bachelor's or Master's Degree from a
recognized University or some equiva-
lent qualification. Under special cir-
cumstances applications may also be
considered for undergraduates if the
programme of study they wish to fol-
low is not available in their own coun-
try.
The United Kingdom awards provide
also for further study and training in
the United Kingdoit in the broad field
of Medicine.
Awards will normally be made for a
period of two academic years except in
cases where a shorter period is required
to complete the programme for which
the award is granted.
Each scholarship covets expenses for
travel, living and study during its ten-
ure.
Successful candidates must give an
undertaking to return to St. Vincent at
the eitd of their sbolarhbip period.
Applications must be made through
unit Governments in septuplicate, and
on prescribed forms available from the
Establishment Office, Kingstown, St.
Vincent, from which further informa-
tion wit these wh.Ilai.lhips could b~e ob-
taiied.
SAINT VINCENT, TUESDAY, 24 OCTOBER, 1967. -(No. 67.)
Applications must be forwarded to
the Establishment Office not later than
4th November, 1967. Applications that
are incomplete or are not supported by
the required documents will not be en-
tertained.
17th October, 1967.
(Est./Tr. 22.)
No. 246.
BANK HOLIDAY.
By virtue of a Proclamation issued
with the Gazette of 17th October 1967
(S.R. & 0. 1967, No. 38), Monday the
13th day of November, 1967, being a
Bank Holiday, all Public Offices will be
.closed on that day.
By Command,
l. E. LEIGERTWOOD,
Establishment Officer.
GOVERNMENT OFFICE,
24th October, 1967.
DEPARTMENTAL AND
OTHER NOTICES.
NOTICE.
Notice is hereby given that the sit-
tings of the Court for the Revision of
the Jury List. for 1968 will now take
place in District I as follows:-
Chateaubelair 8.11.67 at 10.00 a.m.
Barrouallie
9.11.67 at 10.00 a.m.
Kingstown 10.11.67 at 2.00 p.m.
Layou
11.11.67 at 9.00 a.m.
C. E. A. RAWLE,
Chairman,
Court for Revision
of the Jury List.
17th October, 1967.
AUCTION SALE
UNSERVICEABLE VEHICLES-
M.T.P. & L.
It is hereby notified for public in-
formation that the undermentioned
Munserviceable vehicles belonging to tne
Ministry for Trade & Production will be
spid by auction at the Ministry Com-
pound, Agriculture Department, on
Saturday, 28th October, 1967.
1 Short Jeep P. 986
1 Long Jeep T. 9S.r
Ministry for Trade, Productior.
Labour & Tourism.
28th August. 196'.
ST. VINCENT.
WEST INDIES ASSOCIATED
STATES SUPREME COURT.
IN THE HIGH COURT
(APPELLATE JURISDICTION)
(ST. VINCENT CIRCUIT)
A.D. 1967.
NOTICE is hereby given that the
abovenamed Court will be convened at
the Court House, Kingstown on Wed-
nesday 8th November, 1967 at 9.30
o'clock in the forenoon and continuing
for the purpose of hearing Magisterial
AppealN now pending before the said
Court.
ALL PARTIES concerned also such per-
oons as are bound over by recognizance
:o prosecute Appeals are hereby notified
and are commanded to give their per-
sonal attention and attendance.
BY COMMAND,
A. T. WOODS,
Ag. Registrar Supreme Court.
7th October, 1967.
WEST INDIES ASSOCIATED
STATES SUPREME COURT
IN THE HIGH COURT
(ST. VINCENT CIRCUIT)
A.D. 1967.
Suit No. 8/1964.
BETWEEN
STEADMAN ADAMS
and
PATRICK BUTLER
-Plaintiff
-Defendant
It is hereby notified for general
information that the undermentioned
Chattels, the property of the above-
named Defendant, Levied upon by vir-
tue of a Writ of Seizure and ,Sale issued
in the above suit, will .be put up for sale
424 SAINT VINCENT, TUESDAY, 24
by Public Auction at the Court House,
Kingstown on Saturday the 28th day
of October 1967 between the hours of
1.00 p.m. to 3.00 p.m.
That is to say:- --
2 Morris Chairs with Cushions
1 Siera Radio
I Pining Table
1 Singer Sewing Machine
1 qit+ing Table
1 Cabinet
1 Centre Table
2 set% of glasses with glass cups
31 dozens drinking glasses
1 tea rrt
2 W;:r" Bowls
9 Ware plates
3 puirs tea cup and saucer
1 two burner stove
galvanize bucket
L frying pan
I Aluminium pot
I plastic bucket
1 plastic basin
I electric iron
A. T. WOODS,
Ag. Registrar Supreme Court
WEST INDIES ASSOCIATED
STATES SUPREME COURT
IN THE HIGH COURT
(ST. VINCENT CIRCUIT.)
A.D. 1967.
1 electric iron
2 galvanize buckets
1 aluminium coal pot
I aluminium cooking pot
2 sauce pans
1 tea pot
2 dishes
1 sitting table
1 suit case
6 rayon pyjamas
2 female blouses
:3 lid ew pyjama suits
2 Nylon slips
4 jewel sets
1 boy suit
2 rain coats
2 pairs ladies stockings
2 wrist watch bands
I Foinex 6 x 6 camera
350 cement blocks
A. T. WOODS.
Ag. Registrar Supreme Court.
7th October, 1967.
SAINT VINCENT
IN THE FIRST MAGISTERIAL
DISTRICT (KINGSTOWN)
(CIVIL JURISDICTION)
Sti'I No. 227/67
BETWEEN
ARYTON CLOUDEN
and
CHARLES JOSEPH
-Plaintiff
-Defendant
Suit No. 223/1966
BETWEEN
RANDOLPH DENNIE
and
MAURICE WALCOTT
It is hereby notified
information that the un
Chattels, the property o
named defendant and lev
virtue of a Writ of Seiz
issued in the above suit, w
for sale by Public Auction
House, Kingstown on Satu
day of October, 1967 betw
of 1.00 o'clock to 3.00 o
That is to say:-
1 Centre Table
2 Morris Chairs
5 Sitting Chairs
1 Dining Table
1 China Cabinet
7 Drinking glasses
2 Plastic glasses
2 Mug glasses
1 orange squeezer
4 ware plates
It is hereby mifhecd for general in-
formation that tue undermentioned
chattels, the property of the above de-
-Plaintiff fendant and levied upon by Virtue of
a Writ of Seizure Ld Sale issued in the
-Defendant above writ, will be put up for saie by
Public Auction at the Court House,
for general Kingstown on Saturday, 28th October,
dermentioned 1967.
f the above- That is to say:
'ied upon by One (1) Cabinet.
ure anda ale
ill be put up
at the Court
rday the 28th
een the hours
'clock p.m.
C. E. A. RAWLE,
Magistrate, District I.
5th October, 1967.
NOTICE
PERSONS INTERESTED IN THE SALE
OF INTOXICATING LIQUOR.
Intending applicants for Certificates
of Fitness in respect of the year 1968
under the Liquor Licences Ordinance
No. 11 of 1948 are hereby reminded
that:-
1. There will be the Annual Licens-
ing Session at:
OCTOBER, 1967.-(No. 67.)
SAINT VINCENT, TUESDAY, 24 OCTOBER, 1967.-(No. 67.) 42,
i) The Court House, Kingstown,
for the Parishes of Saint
Andrew and Saint George.
(ii) The Court House, George-
town, for the Parish of Char-
lotte.
(iii) The Court House, Chateau-
belair, for the Parish of Saint
David.
iv) The Court House, Barrouallie,
for the Parish of St. Patrick.
(v) The Court House, Port Eliza-
beth, Bequia, for the Grena-
dine-..
(vi) The Court House, Clifton,
Union Island, for the Grena-
dines.
in the month of December, 1967, for the
purpose of considering the grant of new
certificates and renewals in respect of
the year 1968.
2. Applications for New Certificates
should reach the Magistrates' Office,
Klingstown, not later than Monday, 30th
Octob-r, 1967. Applications for re-
li.wals should reach the Magistrates'
Office in time for consideration by the
Licensing Board at the Annual Lice:s-
ing Session in December, 1967. The time
and date of the several Sessions will be
published in a subsequent notice in the
Government Gazette. Applications for
Renewals are subject to a LATE FEE if
they are not received in time for con-
sideration at the Annual Licensing Ses-
sions.
3. Application Forms are obtainable
at the Magistrates' Office, Kingstown
and at the several Police Stations.
4. A further notice fixing the dates
of the Sessions in the Parishes men-
tioned above will be published in the
Government Gazette
C. E. A. RAWLE,
L. A. D. WILLIAMS,
Chairmen,
Liquor Licensing Boards.
7th October, 1967.
SAINT VINCENT.
TREASURY NOTICE.
INLAND REVENUE DEPARTMENT.
It is hereby intified for general
information that Land and House Tax
in respect of the current year will be
received at the Land and House Tax
Office, Kingstown, and at the District
Revenue Offices at Georgetown, Barrou-
H11ie, Bequia and Union Island during
the period 1st November to 31st Decem-
ber, 1967, and at Sandy Bay, Colonarie,
Biabou, Mesopotamia, Layou and Cha-
leaubelair on the dates listed here-
under:-
SANDY BAY--
On Friday 17th November and 15th
December.
COLONA!:: -
On ThuL%-i.ay 2:,d, 9Ji, 16th, 23rd
November and 7th, 14th, 21st and
28th December.
MESOPOTAMIA-
On Friday 3rd, 10th, 24th Novem-
ber and 1st, 8th, 15th and 22nd
December.
BIABou-
On Thursday 5th, 12th and 19th
December.
LAYOU-
On Thursday 2nd, Monday
Thursday 23rd November
Thursday 7th, Monday 11th
Thursday 28th December.
13th
and
and
ClHATEAUBELAIR-
Friday 3rd, 10th, Tuesday 14th,
Friday 17th, 24th November and
Friday 1st, 8th Tuesday 12th and
Friday 15th, 22nd and 29th Decem-
ber.
A. J. DaSILVA,
Acting Accountant General.
Theasury Chambers,
Kingstown,
Saint Vincent,
4th October, 1967.
426 SAINT VINCENT, TUESDAY, 24 OCTOBER, 1967.-(No. 67.)
SAINT VINCENT.
TREASURY DEPARTMENT.
INCOME TAX NOTICE.
Notice is hereby given that the undermentioned persons having become
defaulters under the "Income Tax Ordinance", their properties having been
levied upon will be offered for sale at 1.30 p.m. on Saturday 28th October,
1967, at the Inland Revenue Department, Kingstown, for the recovery of taxes
due.
A. J. DaSILVA.
Acting Accountant General.
Names
Address
Description of Property
Adams, Clairmont
Alexander, George
Bacchus, Donnally
B3acchus, Edwin
Bailey, Cecil H.
Barnwell, James
Bennett, Alrick
Browne, Brinsley
Browne, Celsus
Browne, Edwin
Charles, Donald
Clarke, Alfred
Corke, Ernest
DaSilva, Trojan
Deane, Donald
Deane, Samuel
Derrick, Mildred
DeFreitas, Brandon
DeFreitas, John
Dougan, Samuel
Douglas, Erry
Douglas, Mandelyn
Forde, Gabriel
Fairbain, Daniel
H-erbert, Alvin
hinds, Edmond
Jackson, Carl
James, Elizah
James, Vincent
King, Rual
Knights, Gideon
Knights, Hubert
Lewis, Calvin
Lewis, Wilbert
Pitt, Cecil
Reddock, Edgar
Roberts, Arnott
Robertson, Kelvin
Sardine, Joffre
Saimuel, George
Saunders, Carol
Simmons, Norris
Stowe, Guildford
quitherland, Erie
Sutherland, Royford
Tannis, Alfred C.
Tannis, Maurice
Tniny. Jimmey
Walker, Dennis
Warner, Clayton
Williams. George
Kigistown
Pauis Lot
Rieliand Park
RJ.niand Park
hicluand Park
\ ermont
Mlesopoiamia
Georgetown
Pauls Lot
luo,e Place
Penniston Estate
Mt. Pleasant
Laratal
Evesham VYale
Akers Hill
Mt. Pleasant
Lowmans Ld.
Park Hill
Park Hill
lK in gstown
Layou
Belvedere
Pauls Lot
Pauls Lot
Montrose
Kin gstown
Montrose
Byera
Belmont
Bequia
Pauls Lot
Kingstown
Kin 'sto'wn
Stubbs
Cliapimins Village
Klingstown
Amos Vale
Q estelles
Kingstown
Vermont
Pauls Lot
Kingstown
Bequia
Kingstown
South Rivers
Bequia
Bequia
Crrierre
Kiugstown
Lowmans
Carapan
1 G.n.C. Fridge
1 Ecko Radio
1 Ford Uormna P. 2619
1 Morris Truek T. 1063
I Bedford Truck T. 1801
1 lihuian Van P. 1213
1 olkswagon Car P. 2049
1 dwelling house and spot
1 Piano
i du, citing house and spot
I dwelling house and spot
1 \ auxhail Car P. 29
1 \'ollswagen Car P. 2233
1 Bedford Bus H.T. 172
3 acres land at Akers Hill
2 acres of land at Akers Hill
1 dwelling house and spot
1 Austin Car P. 1814
3 acres 12 p1s. of land at Park Hill
1 scale and weights
1 Commer Bus H.T. 2341
1 One storey wall dwelling house
1 Radio
1 Fridge, 24 bottles White Horso
Whisky
1 Cortina Motor Car P. 45
1 Portable Radio
1 Motor Car P. 1209
1 Vauxhall Station Wagor
P. 2170
214 acres of land at Farm
1 Land Rover Jeep P. 1205
1 Singer Foot Machine
1 dwelling house and spot
1 Wolselev Taxi H. 1163
1 Morris Truck T. 1839
1 rommer Bus H.T. 1340
1 Deep Freeze, 4 Fridges--name-
Aretic, Deluxe 6 c. ft.
1 Austin Truck H.T. 1592
1 dwelling house and spot
1 Motor Car P. 2115
1 Wolseley Car P. 450-
1 House & spot
1 Philips Radio
1 Motor Schooner Adonis S.
1 Deep Freeze
1 one storey wooden dwelling
house
I spot of land at New Montrose,
St. Vincent
1 one store wall dwelling house
1 Austin Bwi H.T. 1195
1 Vauxhall Taxi H. 553
1 r"-plio- l hoi e and spot
1 ne. 2 rd., land at Carapan
SAINT VINCENT, TUESDAY, 24 OCTOBER, 1967.-(No. 67.) 427
POST OFFICE NOTICE.
POST EARLY FOR CHRISTMAS 1967.
The latest dates for posting to ensure delivery to destination before
Christmas Day are as follows:-
BY SURFACE MAIL
BY Am MAIL
DESTINATION
Letters & Prints
i I
Parcels Letters, Prints
& Parcels
GREAT BRITAIN
EUROPE
UNITED STATES OF
AMERICA
CANADA ..
GUYANA ..
GRENADA ..
TRINIDAD & TOBAGO
JAMAICA
WEST INDIES (OTHER)
INLAND (INCLUDING
GRENADINES)
25th November
18th November
6th November
18th November
7th December
7th December
7th December
30th November
30th November
17th December
25th November
18th November
6th November
18th November
7th December
7th December
7th December
2nd December
2nd December
16th December
14th December
12th December
12th December
12th December
15th December
15th December
15th December
15th December
15th December
Supplementary despatches will be made if suitable opportunities offer.
M. M. SCOTT,
Acting Postmaster.
General Post Office,
Kingstown,
St. Vincent,
14th October, 1967.
POLICE NOTICES.
REMEMBRANCE DAY-
SUNDAY 12TH NOVEMBER, 1967.
Traffic Regulations made by the Chief
of Police under Section 79 (1) of
the Motor Vehicles and Road Traf-
fic Ordinance No. 29 of 1940.
The following roads will be closed to
vehicular traffic between the hours of
10.50 a.m. and 11.10 a.m.:-
(a) Halifax Street west of Egmont
Street.
(b) Grenville Street east of Melville
Street and Paul's Avenue.
(c) Middle Street east of Bedford
Street to its junction with
Egmont Street.
(d) Bay Street west of Egmont
Street and east of Bedford
Street.
(c) White Chapel Road near Lyric
Cinema.
S. A. ANDERSON,
Chief of Police
Licensing Authority.
16th October, 1967.
428 SAINT VINCENT, TUESDAY, 24 OCTOBER, 1967.-(No. 67.)
WEIGHTS AND MEASURES.
It is hereby notified for general information that the inspection of weights
and measures for the year 1967 will commence on Monday 13th November, 1967.
Persons concerned are hereby asked to present their weights and measures
at the stations in their districts on the dates hereunder:-
Chateaubelair
Spring Village
Barrouallie
Layou
Questelles
Kingstown
Calliaqua
Sandy Bay
Georgetown
Colonarie
Biabou
Mesopotamia
Stubbs
Port Elizabeth
Paget Farm
Canouan
Union Island
Mayreau
Monday
Wednesday
Friday
Monday
Wednesday
Monday
Friday
Tuesday
Thursday
Monday
Thursday
Monday
Wedensday
Friday
Monday
Wednesday
Friday
Tuesday
13th Nov.
15th Nov.
17th Nov.
20th Nov.
22nd Nov.
13th Nov.
24th Nov.
28th Nov.
30th Nov.
4th Dee.
7th Dee.
11th Dec.
13th Dee.
1st Dee.
4th Dec.
6th Dee.
8th Dec.
12th Dec.
- Tuesday
- Thursday
- Saturday
- Tuesday
- Thursday
- Thursday
- Saturday
- Wednesday
- Saturday
- Wednesday
- Friday
- Tuesday
- Thursday
- Saturday
- Tuesday
- Thursday
- Monday
- Wednesday
14th Nov. 1967.
16th Nov. 1967.
18th Nov. 1967.
21st Nov. 1967
23rd Nov. 1967.
30th Nov. 1967.
25th Nov. 1967.
29th Nov. 1967.
2nd Dee. 1967.
6th Dec. 1967.
8th Dec. 1967.
12th Dec. 1967.
14th Dec. 1967.
2nd Dee. 1967.
5th Dec. 1967.
7th Dec. 1967.
11th Dec. 1967.
13th Dec. 1967.
S. A. ANDERSON,
Chief of Police.
20th October, 1967.
PRINTED BY THE GOVERNMENT PRINTER AT TIlE M GGM NT PARTING OWC,
KINGSTOWN, ST. VINCENT.
[ Price 30 ceat. ]
SAINT VINCENT.
INCOME TAX ORDINANCE, 1967
No. 21 of 1967.
ARRANGEMENT OF SECTIONS.
PART I.
PRELIMINARY.
Section. Marginal Note.
1. Short title and commencement.
2. Interpretation.
PART II.
IMPOSITION OF TAX.
3. Charge of Income Tax.
4. Basis of assessment.
PART III.
EXEMPTIONS.
5. Exemptions.
6. Government loans.
7. Relief to hotel proprietors and development companies.
PART IV.
COMPUTATION OF CHARGEABLE INCOME.
8. Deductions allowed.
9. Special deductions for capital expenditure.
10. Deductions not to be allowed.
11. Allowance for trade loss.
12. Insurance and Shipping Companies.
13. Trade by non-residents.
14. Pension and Superannuation Funds.
15. Books of account to be kept.
PART V.
PERSONS ASSESSABLE.
16. Wife's Income.
17. Deceased persons.
18. Partnerships.
19. Chargeability of trustees etc.
20. Chargeability of agent of person residing out of the Island.
21. Acts etc., to be done by trustees.
22. Agents etc., of non-residents to be assessed.
23. Indemnification of representative.
24. Income derived from property transferred to minors.
25. Income of property transferred in trust to be income of transferor
in certain cases.
26. Dispositions for short periods.
27. Apportionment of profits of certain companies among members.
P4RT VI.
PERSONAL ALLOWANCES.
28. Deduction in case of earned income.
29. Deduction in case of residents or British subjects.
30. Deduction for wife.
31. Maintenance, separation allowance and alimony.
32. Deduction for children.
33. Deduction for dependent relatives.
34. Deduction in respect of life insurance and contribution to Widows
and Orphans Fund.
35. Annual sums to charities etc.
PART VII.
RATES OF TAX ETC.
36. Rates of Tax.
37. Rate of Tax on companies, etc.
38. Deduction of Tax from dividends of companies.
39. Setting off of tax deducted.
40. Deduction of tax from Government stock.
41. Deduction-of tax from payment to non-residents.
PART VIII.
ADMINISTRATION.
42. Appointment of administrative authority.
43. Official secrecy.
44. Rules.
45. Forms.
46. Signature on notices.
47. Service of notices.
48. Refusal or neglect to accept letters.
49. Assessments not void by reason of errors.
50. Time limits.
Section.
Marginal Note.
Marginal Note.
PART IX.
RETURNS AND ASSESSMENTS.
51. Returns of personal income.
52. Returns by employers.
53. Official information and official secrecy.
54. Power of Comptroller to require accounts and returns.
55. Lists to be prepared by representative or agent.
56. Returns of interest.
57. Manager of corporate bodies of persons.
58. Comptroller to make assessments.
59. Transactions designed to avoid liability to tax.
60. Appointment of agent in the United Kingdom.
61. Omissions and undercharges to be rectified.
62. Comptroller or Commissioners may require a person to attend.
63. Lists of persons assessed.
64. Notice to be served on persons assessed.
65. Relief in respect of error or mistake.
PART X.
OBJECTIONS AND APPEALS.
66. Objections and appeals.
67. Procedure at appeals.
68. Appeal.
69. Appeal to Court of Appeal.
PART XI.
COLLECTION AND RECOVERY OF TAX.
70. Collection of tax.
71. Filing of declarations.
72. Deduction on payment of emoluments.
73. Definition of emoluments for purposes of section 44, 71 and 72.
74. Comptroller to prepare tax tables.
75. Tax in arrear.
76. Penalty for non-payment of tax.
77. Recovery of levy on goods.
78. Priority of claim for tax.
79. Sale to be by public auction.
80. Commission to Bailiff.
81. Committal to prison.
82. Recovery of tax from and assessment of persons leaving the Colony.
83. Repayment of tax.
84. Power to remit tax.
Section.
PART XII.
PENALTIES.
85. Penalty for offences.
86. Penalty for incorrect returns.
87. Penalty for false statements and returns.
88. Time limit for proceedings.
89. Savings for criminal proceedings.
PART XIII.
DOUBLE TAXATION RELIEF.
90. Relief for tax paid in the Commonwealth.
91. Double Taxation arrangements.
92. Tax credits.
93. Time limit for claims.
94. Adjustment of tax deducted from dividends and of set-off.
PART XIV.
MISCELLANEOUS.
95. Repeal and savings.
Section.
Marginal Note.
SAINT VINCENT.
No. 21 of 1967.
I Assent,
H. GEORGE,
Administrator.
[ L. S. I
19th October, 1967.
AN ORDINANCE to impose a tax on incomes and to regulate
the collection thereof.
[ 24th October, 1967. ]
Be it enacted by the Queen's Most Excellent Majesty, by
and with the advice and consent of the Legislative Council of
Saint Vincent, and by the authority of the same as follows:-
PART I.
PRELIMINARY.
1. This Ordinance may be cited as the Income Tax
Ordinance, 1967, and shall come into operation on the 1st day
of January, 1968:
Provided that the provisions of sections 41, 42 and 68 shall
come into operation on the date on which this Ordinance has
passed the Legislative CounciH.
2. In this Ordinance, unless the context otherwise requires-
"body of persons" means any body politic, corporate,
or collegiate, and any company, fraternity, fellow-
ship, or society of persons whether corporate or not
corporate;
Short title and
commencement.
Interpretation.
No. 21. Income Tax. 1967.
"capital expenditure" means the nett expenditure after
deducting any grants, subsidies or other payments
received from third parties on account thereof;
"chargeable income" means the aggregate amount of the
income of any person from the sources specified in
section 3 remaining after allowing the appropriate
deductions and exemptions under this Ordinance;
''Commissioners"'' means the Commissioners of Income
Tax appointed under section 42;
"the Commonwealth" shall be deemed to include those
territories and their dependencies which are pre-
scribed;
"Commonwealth income tax" means any income tax
charged under any law in force in any part of the
Commonwealth other than the United Kingdom;
"Company" means any company incorporated or regis-
tered under any law in force in the Colony or any
company incorporated or registered outside the
Colony;
"Comptroller" means the Comptroller of Inland Revenue
appointed under section 42 and includes any officer
acting for or deputed by him;
"double taxation relief"'' means any relief or credit given
in respect of income tax charged in any other terri-
tory;
"person" includes a body of persons;
"plant or machinery" excludes expenditure on loose
plant, tools, containers, cases, china, glass, soft fur-
nishings and similar objects of a short life or for
which the cost of renewals is a deduction allowed in
computing the profits;
"prescribed" means prescribed by rules under this
Ordinance;
"section" means a section of this Ordinance;
"tax" means the income tax imposed by this Ordinance;
"trade" means any trade, manufacture, business, and
any adventure or concern in the nature of trade, and
shall include farming, market gardening, hus-
bandry and the occupation of land for any commer-
cial purpose;
"year of assessment" means the period of twelve months
commencing on the 1st day of January in each year.
No. 21. Income Tax. 1967.
PART II.
IMPOSITION OF INCOME TAX.
3. Income tax shall, subject to the provisions of this Charge of
Ordinance, be payable at the rate or rates specified hereafter Income Tax.
for the year of assessment commencing on the 1st day of Janu-
ary, 1968, and for each subsequent year of assessment upon the
income of any person accruing in or derived from the Colony
or elsewhere and whether received in the Colony or not in re-
spect of-
(a) gains or profits from any trade, profession, or voca-
tion, for whatever period of time such trade, pro-
fession or vocation may have been carried on or
exercised;
(b) gains or profits from any employment, including the
estimated annual value of any quarters or board or
residence or of any other allowance or benefit granted
in respect of employment whether in money or other-
wise other than in respect of any passage to or from
the Colony granted for leave purposes to Govern-
ment Servants, or in the case of Non-Government
Servants in respect of a passage to and from the
colony granted at intervals of not less than four
years;
(c) the annual rental value of land and improvements
thereon used by or on behalf of the owner or used
other than at full rental value by the occupier, for
the purpose of residence or enjoyment, and not for
the purpose of gain or profit.
(d) dividends, interest or discounts;
(e) any pension, charge or annuity;
(f) rents, royalties, premiums and any other profits
arising from property;
(g) any annual gains or profits not falling under any of
the foregoing heads:
Provided that in the case of income arising outside of
the Colony which is earned income or which arises to a person
who is not ordinarily resident in the Colony, or not domiciled in
the Colony, the tax shall be payable on the amount received in
the Colony, except that where any trade, profession or vocation
is carried on or exercised partly within and partly outside the
Colony by a resident body of persons or by a resident individual
No. 21. Income Tax. 1967.
whose home is in the Colony, the whole of the gains or profits
from any such trade, profession or vocation shall be deemed
to have accrued in or to have been derived from the Colony:
Provided also that tax shall not be payable in respect of
any income arising outside of the Colony and accruing to any
person who is in the Colony for some temporary purpose only
and not with any intent to establish his residence therein and
who has not actually resided in the Colony at one or more times
for a period equal in the whole to six months in the basic year.
Basis of 4. (1) Tax shall be charged, levied, collected and paid
assessment, annually for each year of assessment upon the total chargeable
income of any person for the basic year.
(2) The basic year shall be the period of twelve months
ending on the 31st December immediately preceding the year of
assessment:
Provided that where the Comptroller is satisfied that
any person usually makes up the accounts of his trade, to some
date other than the 31st day of December, he may permit the
profits of that trade to be computed for the purposes of this
Ordinance upon the income of the year terminating on such date
and that year shall accordingly be deemed to be the basic year:
Provided also that where such permission has been
given in respect of any year of assessment the profits for each
subsequent year of assessment shall be computed by reference
to a basic year terminating on a like date:
Provided also that where a change occurs in the date
to which accounts are made up the Comptroller may make such
adjustment for any year or years as in his opinion is just and
reasonable.
(3) Subject to the provisions of this Ordinance, tax
shall be chargeable and charged for any year of assessment for
which income arose in the basic year from the sources described
in section 3 notwithstanding that no such income arose in the
year of assessment.
PART III.
EXEMPTIONS.
Exemptions. 5. There shall be exempt from the tax-
(a) the official emoluments received by the Administra-
tor of Saint Vincent;
No. 21. Income Tax. 1967.
(b) the income of any local authority or of any trade
union in so far as such income is not derived from
a trade carried on by such local authority or trade
Luni(;n. In calculating the income of any local
authority for the purposes of this paragraph the
income of the local authority derived from the
supply of water or from markets, abbatoirs, ceme-
teries and wharves shall be exempt from tax;
(c) the income of any friendly society or of any statu-
tory or registered building society;
(d) the income of any ecclesiastical, charitable or educa-
tional institution of a public character in so far as
such income is not derived from a trade carried on
by such institution except where that trade is car-
ried on by a charity and that trade subserves one of
the main purposes of the charity;
(e) the emoluments payable to members of the perma-
nent consular services of foreign countries in respect
of their offices or in respect of services- rendered by
them in their official capacity;
(f) the emoluments payable from Imperial funds to
members of Her Majesty's Forces and to persons in
the permanent service of the Imperial Government
in the Island in respect of their offices under the
Imperial Government;
(g) wound and disability pensions granted to members
of Her Majesty's Forces;
(h) gratuities granted to members of Her Majesty's
Forces in respect of services rendered during war;
(i) the income of the Government Savings Bank;
(j) the income of the Saint Vincent Banana Growers
Association Limited and of the St. Vincent Co-opera-
tive Arrowroot Association, so long as they continue
to be conducted as associations not for profit and
their surplus monies (if any) or other income are
applied for the sole purpose of their objects and not
for the benefit of their individual members; and this
exemption in the case of the Arrowroot Association
shall be deemed always to have had effect.
(k) any sum received by way of gratuity on termination
of a contract of employment except where the con-
tract is renewed or replaced by another contract
under the same employer;
No. 21. Income Tax. 1967.
(1) the income of any approved Pension or Superannua-
tion Scheme;
(m) the income arising from investments of any fund or
scheme approved by the Administrator in Coun-
cil under section 34;
(n) income arising from a scholarship held by a person
receiving full time instruction at a university, col-
lege, school or other educational establishment. The
expression "scholarship" includes any exhibition,
bursary or any other simliar educational endow-
ment;
(o) income arising from the business of shipping carried
on by a person not resident in the Colony provided
that the Comptroller is satisfied that an equivalent
exemption from income tax is granted by the country
in which such person is resident to persons resident
in the Colony and, if that country is a country other
than the United Kingdom, to persons resident in the
United Kingdom.
The expression "business of shipping" herein
means the business carried on by an owner of ships,
and for the purposes of this definition the expression
"owner" includes charterer.
For the purposes of this part of this section a
company shall be deemed to be resident in the coun-
try in which the central management and control of
its business is situate:
Provided that nothing in this section shall be con-
strued to exempt in the hands of the recipients any
dividends, interests, bonuses, salaries or wages paid
wholly or in part out of the income so exempted.
(p) the official residence of the Chief Minister.
(q) Non-pensionable inducement allowances paid or
payable, on or after such date as the Administrator
in Council may notify by Notice in the Gazette, to
designated officers under the Overseas Service Aid
Scheme.
Government 6. The Administrator in Council may by Order published
loans. in the Gazette provide that the interest payable on any loan
charged on the public revenue of the Colony shall be exempted
from the tax, either generally or only in respect of interest pay-
able to persons not resident in the Colony; and such interest
Income Taa.
shall as from the date and to the extent specified in the Order
be exempt accordingly.
7. (1) Notwithstanding anything to the contrary con-
tained in this Ordinance, in any case approved by the Adminis-
trator in Council where a licence has been granted to any person
under section 3 of the Hotels Aids Ordinance, 1954, the income
arising from the hotel to which such licence relates in each of
the ten years of assessment next after the year of assessment
in which the licence is granted (hereinafter called "the tax
holiday period") shall be exempt from income tax: Provided
that if the end of the tax holiday period does not coincide with
the end of an accounting period of the enterprise, the income
for the accounting period in which the last day of the tax holi-
day period falls shall be apportioned between the parts of the
said accounting period which respectively precede and follow
the end of the tax holiday period and the income thus attributed
to the part which precedes the end of the tax holiday period
shall be exempt from income tax.
(2) A proprietor of an hotel to which a licence under
section 3 of the Hotels Aids Ordinance, 1954, relates, being a
company limited by shares within the meaning of the Companies
Ordinance, shall be entitled to distribute a sum equal to the
income arising during the tax holiday period from such hotel,
t, the members of the company and every such sum shall be
exempt from the payment of income tax in the hands of such
members.
(3) In this Ordinance unless the context otherwise re-
quires-
"hotel" means any building or group of buildings
containing or intended to contain when complete
not less than ten bedrooms for the accommodation
for reward of guests and includes the curtilage
thereof and all structures within such curtilage,
or any other building or group of buildings ac-
cepted by the Administrator in Council to fill the
purposes of a hotel;
"licence" means a licence under section 3 of the Hotels
Aids Ordinance, 1954;
(4) The income arising from any pioneer enterprise dur-
ing the period of ten years from the production day or from
such other day as may be substituted therefore by the Adminis-
Relief to hotel
proprietors
from income
tax.
No. 45 of 1954.
No. 45 of 1954.
1967.
No. 21.
No. 21. Income Tax. 1967.
No. 1 of 1952.
trator in Council under the provisions of section 10 of the Aid
to Pioneer Industries Ordinance, No. 1 of 1952 (hereinafter
called the tax holiday period) shall be exempt from income tax:
Provided that if the end of the tax holiday period does not
coincide with the end of an accounting period of a pioneer
enterprise, the income for the accounting period in which the
last day of the tax holiday period falls shall be apportioned
between the parts of the said accounting period which respec-
tively precede and follow the end of the tax holiday period and
the income thus attributed to the part which precedes the end
of the tax holiday period shall be exempt from income tax.
(5) A pioneer manufacturer, being a company limited
by shares within the meaning of the Companies Ordinance, shall
be entitled to distribute a sum equal to the income arising
during the tax holiday period from the pioneer enterprise in
relation to which the company is a pioneer manufacturer to
the members of the company and every such sum shall be
exempt from the payment of income tax in the hands of' such
members.
(6) The grant of exemption from income tax to Hotels
and Development Companies shall not confer any exemption
from completion of returns under section 51 or section 54 or the
producing of accounts under section 54.
(7) In this Ordinance-
"construction day" means the day specified in any
application under section 4 of the Aid to Pioneer
Industries Ordinance, 1952, as being the day on
or before which it is intended to commence to
construct the factory to which the application re-
lates, or in any case where the factory is in exist-
ence before the date of such application, such day
as may be specified as the construction day by the
Administrator.in Council in the order made under
section 4 of the Aid to Pioneer Industries Ordin-
ance, 1952;
"pioneer enterprise" means an industry declared un-
der section 3 of the Aid to Pioneer Industries
Ordinance, 1952, to be a pioneer industry;
"production day" means the day specified in any
application under section 4 of the Aid to Pioneer
Industries Ordinance, 1952, as being the day on or
No. 5 of 1952.
No. 5 of 1952.
No. 5 of 1952.
No. 5 of 1952.
No. 21.
Income Tax.
1967.
No. 21. Income Tax. 1967.
before which it is anticipated that the factory to
which the application relates will commence to
produce in marketable quantities the pioneer pro-
duct or products intended to be manufactured
therein, or, in any case where such factory has
commenced to produce the pioneer product or
products in marketable quantities before the date
of such application, such day as may be specified
as the production day by the Administrator in
Council in the order made under section 4 of the
Aid to Pioneer Industries Ordinance, 1952. No. 5 of 1s52.
PART IV.
COMPUTATION OF CHARGEABLE INCOME.
8. For the purpose of computing the chargeable income Deductions
of any person there shall be deducted all outgoings and ex- allowed.
penses wholly and exclusively incurred during the basic year
by such person in the production of the income, including:-
(a) sums paid by such person by way of interest upon
money borrowed by him, where the Comptroller is
satisfied that the interest was paid on capital em-
ployed in acquiring the income;
(b) rent paid by any tenant of land or buildings occu-
pied by him for the purpose of acquiring the income;
(c) any sum expended for repair of premises (including
premises used exclusively for the purpose of private
residence), plant or machinery employed in acquir-
ing the income, or for the renewal, repair or altera-
tion of any implement, utensil or article so em-
ployed;
(d) bad debts incurred in any trade, business, profession
or vocation, proved to the satisfaction of the Comp-
troller to have become bad during the basic year,
and doubtful debts to the extent that they are respec-
tively estimated to the satisfaction of the Comptroller
to have become bad during the said year notwith-
standing that such bad or doubtful debts were due
and payable prior to the commencement of the said
year:
Provided that all sums recovered during the said
year on account of amounts previously written off
or allowed in respect of bad or doubtful debts shall
Income Tax.
for the purposes of this Ordinance be treated as
receipts of trade, business, profession or vocation for
that year;
(e) rates and taxes oil lands or buildings (but not in-
cludifig income tax) ;
(f) any contribution to an approved pension or super-
annuation fund which is an ordinary annual con-
tribution; and any contribution which is not an
annual contribution shall be spread forward over
such number of years as the Comptroller may deem
reasonable having regard to the circumstance in
which such contribution was made;
(g) premiums paid on any insurance policy covering loss
by fire, earthquake, hurricane, riot, civil commotion,
flood, burglary or other disaster on property used in
acquiring the income upon which the tax is payable
or on property upon the income from which or upon
the value for the use of which tax is payable;
(h) annuities or other annual payments whether payable
within or out of the Colony, either as a charge on
any property of the person paying the same by virtue
of any deed or will or otherwise, or as a reservation
thereof, or as a personal debt or obligation by virtue
of any contract; Provided that no voluntary allow-
ances or payments, of any description, shall be de-
ducted;
(i) any annual sums paid by such person (being an
employer) by way of contribution on behalf of an
employee in respect of a fund or scheme approved
by the Administrator in Council under paragraph (b)
of section 34 of this Ordinance, or in respect of a
fund or scheme for providing medical care, housing
or recreational facilities for employees;
(j) any sum expended after 1st January, 1966 in respect
of stumping and clearing land if it is proved to the
satisfaction of the Comptroller that the said land is
or will be used for bona fide agricultural purposes:
Provided that no allowance shall be made unless the
taxpayer has included in his taxable income the
amount or the value of any advantage accruing to
him in respect of the sale or other disposal of any
timber etc., which has been felled and removed
No. 21.
1967.
No. 21. Income Tax. 1967.
from the said land or of any other material removed
from the said land;
(k) such other deductions (not being deductions of the
kind disallowed by section 10) as may be prescribed.
9. (1) In computing the chargeable income of a person Special
engaged in a trade, profession, business or vocation there shall deductions
be allowed- for capital
expenditure
(a) a deduction (hereinafter called an initial deduc-
tion) of one tenth of the capital expenditure incurred
during the basic year on the erection, alteration or
acquisition of a building or structure which is or is
intended to be an industrial building or structure
occupied for a trade specified in subsection (6) of
this section and of one fifth of the capital expenditure
incurred during the basic year on the provision,
alteration or improvement of plant or machinery
used or to be used for the purposes of a trade, busi-
ness, profession or vocation;
(b) a deduction (hereinafter called an annual deduction)
of a reasonable amount for wear and tear of-
(i) an industrial building or structure as is owned
and used for a trade specified in subsection (6)
of this section;
(ii) any plant or machinery as is owned by a person
and used in a trade, business, or profession or
vocation.
(2) The same deductions shall be allowed to a person who
incurs the expenditure described in paragraph (a) of subsec-
tion (1) of this section and-
(a) leases the industrial building or structure to another
person who occupies it for the purpose of a trade
specified in subsection (6) of this section;
(b) hires the plant or machinery to another person who'
uses it for the purpose of his trade, business, pro-
fession or vocation.
No. 21. Income Tax. 1967.
Where the deductions so allowed to a person who leases
the buildings or hires the plant exceed the rent or hire
received, relief shall be given to that person as a loss under sec-
tion 11.
(3) Where such industrial building or structure or plant
or machinery is sold, destroyed or put out of use as being worn
out, obsolete or otherwise useless or no longer required there
shall in the basic period in which such event occurs:-
(a) where there are no sale, insurance, salvage or com-
pensation moneys or where the written down value
of the asset immediately before the event exceeds
those monies be made a deduction (hereinafter called
a balancing deduction) of a sum equal to the written
down value or as the case may be the excess over the
said moneys;
(b) where the sale, insurance, salvage or compensation
moneys exceed the written, down value of the asset
immediately before the event be made an addition
(hereinafter called a balancing addition) to the pro-
fits as otherwise determined for the basic period of
a sum equal to the amount of such excess:
Provided that a balancing addition shall not exceed
the aggregate of any deductions granted under this
section.
(4) No deduction shall be allowed for any year if the
deduction, when added to the deductions allowed in previous
years, will make the aggregate amount of the deductions exceed
the capital expenditure.
(5) Where a building which is or was intended to be an
industrial building or structure is not used or ceases to be used
as such, then unless the building or structure has been so used
for a period of not less than ten years any initial deductions
granted shall be cancelled, and such additional assessments a!;
are necessary shall be made without regard to the time limits
imposed by this Ordinance.
(6) A building or structure shall be deemed to be an
industrial building or structure for the purposes of this section
where it is in use for the purpose of :-
(a) a trade carried on in a mill, factory, or other similar
premises; or
(b) a trade which consists in the manufacture of goods
or materials or the subjection of goods or materials
to any process; or
No. 21. Income Tax. 1967.
(c) a trade which consists in the storage of goods or
materials which are to be used in the manufacture of
other goods or materials or to be subjected in the
course of a trade to any process; or
(d) a trade consisting in all or any of the following
activities, that is to say, ploughing or cultivating
land or doing any other agricultural operation on
land, rearing of livestock, or any other form- of hus-
bandry,
and in particular the said expression includes any building or
structure provided by the person carrying on such a trade or
undertaking for the welfare of workers employed in that trade
or undertaking and in use for that purpose.
(7) Subsection (6) of this section shall apply in relation
to a part of a trade or undertaking as it applies to a trade or
undertaking:
Provided that where part only of a trade or undertaking
complies with the conditions set out in the said provisions,
a building or structure shall not, by virtue of this subsection,
be an industrial building or structure unless it is in use for
the purposes of that part of that trade or undertaking.
(8) Notwithstanding anything in subsections (6) and
(7) of this section, but subject to the provisions of subsection (9)
of this section, the expression "industrial building or structure"
does not include any building or structure in use as, or as part
of, a dwelling house, retail shop, showroom, or office or for any
purpose iancillary to the purposes of a dwelling house, retail
shop, showroom or office.
S (9) Where part of the whole of a building or struc-
ture is, and part thereof is not, an industrial building or struc-
ture, 'and the capital expenditure which has been incurred on
the construction of the second mentioned part is not more than
one-tenth of the total capital expenditure which has been in-
curred on the construction of the whole building or structure,
the whole building or structure and every part thereof shall be
treated as an industrial building or structure.
(10) In this section-
(a) where the building or structure is not used
as an industrial building or structure in the
same basic period as that in which any ex-
penditure was first incurred the expression
No. 21. Income Tax. 1967.
"incurred during the basic year" means the
total of the expenditure incurred in the
years up to and including such basic year;
(b) "written down value" means the remainder
of the capital expenditure after deducting
therefrom any initial deductions and all
annual deductions.
Deductions not 10. For the purpose of computing the chargeable in-
to be allowed, come of any person no deduction shall be allowed in respect
of:
(a) domestic or private expenses including inter
alia-
(i) the cost of travelling between residence
and place of business;
(ii) the rent of any dwelling house or dom-
estic ..,.. -, or any part thereof as is not
used in connection with the carrying on
by him of his trade, business, profession
or vocation;
(iii) any remuneration, or interest on capital,
paid or credited to himself;
(iv) the cost price of any goods taken out
of the business for the use of the pro-
prietor or any partner or their families;
(b) any disbursements or expenses not being
money wholly and exclusively laid out or
expended for the purpose of acquiring the
income;
(c) any capital withdrawn or any sum employed
or intended to be employed as capital;
(d) any capital -. .,-.1 in improvements;
(e) any sum recoverable under an insurance or
contract of indemnity;
(f) rent of or cost of repairs to any premises or
part of premises not paid or incurred for
the purpose of producing the income;
(g) any amounts paid or payable for income tax
or surtax either within the Colony or in res-
No. 21. Income Tax. 1967.
pect of any territory outside the Colony with
which there is a double taxation agreement
between that territory and the Colony ex-
cept to the extent that the tax payable out-
side the Colony remains unrelieved.
11. (1) Where the amount of a loss incurred in the year Allowance for
preceding any year of assessment in any trade, business, trade loss.
profession or vocation carried on by any person either solely
or in partnership is such that it cannot be wholly set-off
against his income from other sources for the same year, the
amount of such loss shall to the extent to which it is not
allowed against his income from other sources for the same
year be carried forward and shall, subject as is hereinafter
provided, be set-off against what would otherwise have been
his chargeable income for all following years in succession,
provided that the amount of any such loss allowed to be set-
off in computing the chargeable income of any year shall not
be set-off in computing the chargeable income of any other
year and provided also that in no ease shall such set-off be
allowed to an extent which would reduce the tax payable
for any year of assessment to less than one-half of the amount
which would have been payable had the set-off not been
allowed and provided also that no loss should be relieved
either against other income for the same year or carried for-
ward under this section unless it is shown that the trade was
being carried on for the year of loss on a commercial basis
and with a view to the realisation of profits in the trade.
(2) No loss incurred during a Tax Holiday Period shall Tax holiday
be set-off against the income from other sources for the same losses.
year, but the net loss incurred during the whole of the Tax
Holiday Period shall he available to be carried forward to the
post-holiday period for set-off under the provisions of the
foregoing subsection.
12. Notwithstanding anything to the contrary contained Insurance and
in this Ordinance it is hereby provided that- Shipping Com-
(a) in the ease of an insurance company (other l '
than a life insurance company) where the gains
or profits accrue in part outside the Colony,
the gains or profits on which tax is payable
shall be ascertained by taking the gross pre-
miums and interest and other income received
or receivable in the Colony (less any premiums
No. 21. Income Tax. 1967.
returned to the insured and premiums paid
on re-insurances), and deducting from the
balance so arrived at a reserve for unexpired
risks at the percentage adopted by the com-
pany in relation to its operations as a whole
for such risks at the end of the basic year
and adding thereto a reserve .similarly cal-
culated for unexpired risks outstanding at
the commencement of the basic year, and
from the net amount so arrived at deducting
the actual losses (less the amount recovered
in respect thereof under re-insurance), the
agency expenses in the Colony and a fair
proportion of the expenses of the head office
of the company;
(b) in the case of a life insurance company,
whether mutual or proprietary, the gains or
profits on which tax is payable shall be the
investment income less the management ex-
penses (including commission) :
Provided that where such a company re-
ceived premiums outside the Colony, the
gains or profits shall be the same proportion
of the total investment income of the com-
pany as the premiums received in the Colony
bore to the total premiums received after
deducting from the amount so arrived at the
agency expenses in the Colony and a fair
proportion of the expenses of the head office
of the company;
(c) in the case of a shipowner or owner of air
craft, the gains or profits of his business as
shipowner or owner of aircraft shall, if he
produces or causes to be produced to the
Comptroller the certificate mentioned in sub-
paragraph (ii) of this paragraph, be taken
to be a sum bearing the same ratio to the
sums payable in respect of fares or freight
for passengers, goods, or mails shipped in the
Colony as his total profits for the relevant
accounting period shown by that certificate
bear to the gross earnings for that period.
No. 21. Income Tax. 1967.
(ii) The certificate shall be a certificate by
the Taxing Authority of the place in
which the principal place of business
of the shipowner or owner of aircraft
is situated and shall state-
(a) that the shipowner or owner of
aircraft has furnished to the sat-
isfaction of that Authority an
account of the whole of his busi-
ness; and
(b) the ratio of the gains jr profits
for the relevant accounting period
as computed according to the In-
come Tax Law of that place (after
deducting interest on any money
borrowed and employed in acquir-
ing the gains and profits) to the
gross earnings of the shipowner's
fleet or vessel or of the aircraft
for that period.
(iii) If the gains or profits of a shipowner
or owner of aircraft have for the pur-
pose of assessment in the Colony under
this Ordinance been computed on any
basis other than the ratio of the gains
or profits shown by a certificate.as afore-
said and an assessment has been made
accordingly, the shipowner or owner
of aircraft shall, upon production of
such a certificate at any time within
six years from the end of the year of
assessment be entitled to such adjust-
ment as may be necessary to give effect
to the said certificate and to have any
tax paid in excess refunded.
(iv) In this paragraph the expression "ship-
owner or owner of aircraft" means an
owner or charterer of ships or aircraft
whose principal place of business is
situated outside the Colony, but in a
part of the Commonwealth.
Income Tax.
Trading by 13. (1) Where a person not resident in the Colony (here-
non-residents. inafter in this section referred to as a non-resident person)
carries on a business with a resident person and it appears to
the Comptroller that owing to the close connection between
the resident person and the non-resident person, and to the
substantial control exercised by the non-resident person over
the resident person, the course of business between those per-
sons can be so arranged and is so arranged that the business
done by the resident person in pursuance of his connection
with the non-resident person produces to the resident person
either no profits or less than the ordinary profits which might
be expected to arise from that business, the non-resident per-
son shall be assessable and chargeable to tax in the name of
the resident person as if the resident person were an agent
of the non-resident person.
(2) Where it appears to the Comptroller that the true
amount of the gains or profits of any non-resident person
chargeable with tax in the name of a resident person cannot
in any case be readily ascertained, the Comptroller may, if he
thinks fit, assess and charge the non-resident person on a fair
and reasonable percentage of the turnover of the business
done by the non-resident person through or with the resident
person in whose name lie is chargeable as aforesaid, and in
such case the provisions of this Ordinance relating to the de-
livery of returns or particulars by persons acting on behalf
of others shall extend so as to require returns or particulars
to be furnished by the resident person of the business so done
by the non-resident person through or with the resident per-
son, in the same manner as returns or particulars of income
to be charged are to be delivered by persons acting for non-
resident persons:
Provided that the amount of the percentage shall in
such case be determined having regard to the nature of the
business.
(3) Nothing in this Ordinance shall render a non-
resident person chargeable in the name of a broker or general
commission agent, or other agent where such broker, general
commission agent or agent is not an authorised person carry-
ing on the regular agency of the non-resid6nt person or a
person chargeable as if he were an agent in pursuance of sub-
sections (1) and (2) of this section, in respect of gains or
profits arising from sales or transactions carried out through
such a broker or agent.
No. 21.
1967.
No. 21. Income Tax. 1967.
(4) The fact that a non-resident person executes sales
or carries out transactions with another non-resident person
in circumstances which would make him chargeable in pur-
suance of subsections (1) and (2) of this section in the name
of a resident person shall not of itself make him chargeable
in respect of gains or profits arising from those sales or trans-
actions.
(5) Where a non-resident person is chargeable to tax
in the name of any attorney, factor, agent, receiver, branch, or
manager, in respect of any gains or profits arising from the
sale of goods or produce manufactured or produced out of the
Colony by the non-resident person, the person in whose name
the non-resident person is so chargeable may, if he thinks fit,
apply to the Comptroller to have the assessment to tax in res-
pect of those gains or profits made or amended on the basis
of the profits which might reasonably be expected to have
been earned by a merchant or, where the goods are retained
by or on behalf of the manufacturer or producer, by a retailer
of the goods sold, who had bought from the manufacturer or
producer, by a retailer of the goods sold, who had bought
from the manufacturer or producer direct, and, on proof to
the satisfaction of the Comptroller of the amount of the
profits on the basis aforesaid, the assessment shall be made
or amended accordingly.
14. (1) Where any employer establishes a superannuation Pensions and
fund for the provision of pensions or annuities for the persons Superannua-
employed in any trade or business in the Colony either on tion Funds.
retirement at a specified age, or on becoming incapacitated,
or for the widows, children or dependents of persons who
have been so employed on the death of those persons, he may
apply to the Comptroller for approval of such fund.
(2) For the purposes of this section, "superannuation
fund" means a fund which is approved for these purposes by
the Comptroller, and subject as hereinafter provided, the said
Comptroller shall not approve any fund unless it is shown to
his satisfaction that-
(a) the fund is a fund bona fide established under
irrevocable trust in connection with some
trade or undertaking carried on in the Colony
by a person residing therein; and
No. 21. Income Tax. 1967.
(b) the fund has for its sole purpose the pro-
vision of annuities for all or any of the fol-
lowing persons in the events respectively
specified, that is to say, for persons employed
in the trade or undertaking, either on retire-
ment at a specified age or on becoming in-
capacitated at an earlier age, or for the
widows, children or dependents of persons
who are or have been so employed, on the
death of those persons; and
(c) the employer in the trade or undertaking is
a contributor to the fund; and
(d) the fund is recognized by the employer and
employed persons in the trade or under-
taking:
Provided that the Comptroller may, if he_ thinks fit
and subject to such conditions, if any, as he thinks proper to
atta.,h to the approval, approve a fund, or any part of a fund
as a superannuation fund for the purposes of this section-
(a) notwithstanding that the rules of the fund
provide for the return in certain contin-
gencies of contributions paid to the fund; or
(b) if the main purpose of the fund is the pro-
vision of such annuities as aforesaid, not-
withstanding that such provision is not its
sole purpose; or
(c) notwithstanding that the trade or undertaking
in connection with which the fund is estab-
lished is carried on only partly in the Colony
and by a person not residing therein.
(3) Where such fund is approved, then-
(a) any income of such fund arising in the terri-
tory shall be exempt;
(b) any contributions to the fund by the employer
shall be allowed as prescribed.
No. 21. Income Tax. 1967.
15. Any person engaged in any trade or business or in
any profession shall keep in the English Language proper
books of account sufficient to record all transactions necessary
in order to ascertain the gains and profits made or the loss
incurred in each such business or profession, and any such
person who fails to comply with this provision shall be guilty
of an offence against this Ordinance, and in addition to any
penalty incurred he shall be liable to, pay any tax to which he
may be assessed under the provisions of this Ordinance.
PART V.
PERSONS ASSESSABLE.
16. The income of a married woman living with her
husband shall, for the purposes of this Ordinance, be deemed
to be the income of the husband, and shall be assessed in the
name of her husband and not in her name or in that of her
trustees:
Provided that that part of the total amount of tax
charged upon the husband which bears the same proportion to
that total amount as the amount of income of the wife bears
to the amount of the total income of the husband and wife,
may, if necessary, be collected from the wife, notwithstanding
that no assessment has been made upon her.
17. (1) When any person dies during the year preced-
ing the year of assessment and such person would but for his
death have been chargeable to tax for the year of assessment
or when any person dies during the year of assessment or
within two years after the expiration thereof and no assess-
ment has been made upon him for that year the personal rep-
resentative of such person shall be liable to and charged with
the payment of the tax with which such person would have
been chargeable, and shall be answerable for doing all such
acts, matters and things as such person if he were alive would
be liable to do under this Ordinance, provided that in the
case of a person dying during the year preceding the year of
assessment if his personal representative distributes his estate
before the commencement of the year of assessment such per-
sonal representative shall pay the tax at the rate or rates in
force at the date of distribution of the estate, if the rate of
tax for the year of assessment has not been fixed at that date.
Books of
account to be
kept.
Wife's income.
Deceased
person.
Income Tax.
1967.
No. 21.
No. 21. Income Tax. 1967.
(2) In addition to and without prejudice to the liabil-
ity of the personal representative or to the liability of any
person under any other provision, the provisions of subsection
(1) of this section shall mutatis mutandis, apply to any person
charged by the deceased with the payment of the tax, or
whether any person is so charged or not, to every heir (in-
cluding a testamentary heir or a legatee), to every person who
has taken possession of or received any property of the.
deceased, or to whom any property passes for any beneficial
interest in possession, and also to every trustee, tutor, guard-
ian, curator, committee or other person in whom any interest
in the property so passing or the management thereof is at
any time vested.
(3) Any person interested may, on giving five days
notice to the person charged with, or accountable for, the
payment of the tax, apply to the Judge in a summary manner
to compel the person so charged or accountable, to make the
necessary return and to pay the tax.
(4) On any such application, the Judge may give all
necessary directions and make such order as may be necessary.
Partnerships. 18. Where a trade, business, profession or vocation is
carried on by two or more persons jointly-
(1) The income of any partner from the partnership
shall be deemed to be the share to which he was entitled
during the year preceding the year of assessment in the in-
come of the partnership (such income being ascertained in
accordance with the provisions of this Ordinance) and shall
be included in the return of income to be made by such part-
ner under the provisions of this Ordinance.
(2) (a) The precedent partner that is to say, the part-
ner who of the partners resident in the Colony-
(i) is first named in the agreement of partner-
ship; or
(ii) if there be no agreement is named singly or
with precedence to the other partners in the
usual name of the firm; or
(iii) is the precedent acting partner if the partner
named with precedence is not an acting part-
ner,
shall make and deliver a return of the income of the partner-
ship for any year, such income being ascertained in accordance
with the provisions of this Ordinance, and declare therein the
names and addresses oF the other partners in the firm together
with the amount of the share of the said income to which
each partner was entitled for that year.
(b) The Comptroller may require any person resident
in the Colony who is or acts as a partner to make or deliver
the return.
(c) Where no partner is resident in the Colony, the
return shall be made and delivered by the attorney, agent,
manager or factor of the firm resident in the Colony.
'(d) The provisions of this Ordinance with respect to
the failure to deliver returns or particulars in accordance
with a notice from the Comptroller shall apply to any return
required under this section.
19. (1) A receiver, trustee, guardian, curator, or committee,
having the direction, control or management of any property
or concern on behalf of anyperson, shall be assessed to tax
in respect of the income derived from such property or con-
cern in like manner and to the like amount as such person
would be assessable if he had received such income, and every
such receiver, trustee, guardian, curator or committee shall
be answerable for doing all matters and things required to be
done under this Ordinance for the purpose of assessment and
payment of tax:
Provided that nothing in this section shall affect the lia-
bility of any person represented by any such receiver, trustee,
guardian, curator or committee to be himself charged to tax
in his own name.
(2) A trustee under a will, deed, settlement or other
disposition shall likewise be chargeable to tax in respect of
income arising under such will, deed, settlement or other dis-
position, where such income arises to two or more beneficiaries
or where the whole of the income is not distributed, tax to be
charged at the rate specified in section 37.
20. A person not resident in the Colony whether a
British subject or not, shall be assessable and chargeable in
the name of his trustee, guardian, curator or committee or of
any attorney, factor, agent, receiver, branch or manager,
whether such attorney, factor, agent, receiver, branch or
manager has the receipt of the income or not, in like manner
Chargeability
of trustees etc.
Chargeability
of agent of
person residing
out of the
Colony.
1967.
No. 21.
Income Tax.
as such non-resident person would be assessed and charged if
he were resident in the Colony and in the actual receipt of
such income.
Acts etc. to 21. The person who is chargeable to tax under sections
he done by 19 and 20 shall be answerable for all matters required to be
trustees, done by virtue of this Ordinance for the assessment of the
income of any peron for whom lihe acts and for the payment
of the tax chargeable thereon.
Agents etc. of 22. Any resident agent, trustee, mortgager or other per-
non-residents son who transmits rent, interest or income derived from any
to be assessed. other source within the Colony to a non-resident person shall
be deemed to be the agent of such non-resident person and
shall be assessed and shall pay the tax accordingly.
Tndemnifica- 23. Every person answerable under this Ordinance for
tion of repre- the payment of tax on behalf of another person may retain
sentative. out of any money coming to his hands on behalf of such other
persons so much thereof as shall be sufficient to pay such tax,
and shall be and is hereby indemnified against any person
whatsoever for all payments made by him in pursuance and
by virtue of this Ordinance.
Income derived 24. (1) Where any person transfers property to a minor,
from property otherwise than in exchange for valuable and sufficient con-
transferred sideration, either directly or indirectly or through the inter-
vention of a trust or by any means whatsoever, such person
shadl nevertheless, during the period of the minority of the
transferee be liable to be assessed on the income derived from
such property, or from property substituted therefore, as if
such transfer had not been made.
(2) Where in the case of any transfer covered by this
section the transferee has in fact paid or suffered any tax in
respect of the income then in ascertaining the total tax charge-
able on the transferer in respect of his own income and that
charged on him under this section an allowance shall be made
equal to the tax paid or suffered already by the transferee.
Income of
property
transferred in
trust to be
income of
transferor in
certain cases
25. Where a person transfers property in trust and pro-
vides that the corpus of the trust shall revert either to the
transferor or to such person as he may determine at a future
date, or where a trust provides that during the lifetime of the
transferor no disposition or other dealing with the trust
1967.
No. 21.
Income Tax.
Income Tax.
property shall be made without the consent, written or other-
wise, of the transferor, such person shall nevertheless be
liable to be taxed on the income derived from the property
transferred in trust, or from property substituted therefore, as
if such transfer had not been made.
In this section "disposition" includes any trust, grant,
covenant, agreement Or arrangement.
26. Except where otherwise provided in this Ordinance
any income which by virtue or in consequence of any disposi-
tion mad.,, directly or indirectly, by any person after the 1st
day of January 1960 (other than a disposition made for valu-
able and sufficient consideration), is payable to or applicable
for the benefit of any other person for a period which cannot
exceed six years shall be deemed for all the purposes of this
Ordinance to be income of the person, if living, by whom the
disposition was made, and not, to be the income of any other
person.
27. (1) With a view to preventing the avoidance or re-
duction of tax it is hereby enacted that where it appears to
the Comptroller that a company has not distributed to its
shareholders as dividends within nine months of the end of
any year or shorter accounting period, a reasonable propor-
tion of its total income from all sources which are assessable
to tax and which could have been distributed without detri-
ment to the company's existing business, the Comptroller may,
at any time within three years of the end of such accounting
period, direct that such proportion shall be deemed to have
been paid as dividend to its members for such period.
(2) This section shall not apply to any company
unless:-
(a) not more than five persons together exercise
control, directly or indirectly, over the com-
pany's affairs, or
(b) not more than five persons possess or are
entitled to acquire the greater part of the
issued share capital, or
(e) if the whole of the total income was so deemed
to be dividend not less than 50% thereof would
be deemed to be the income of not more than
five persons:
Dispositions
for short
periods.
Apportionment
of profits of
certain com-
panies among
members.
No. 21.
196V
No. 21. Income Tax. 1967.
Provided that for the purposes of this section persons who
are relatives of one another, persons who are nominees of any
other person together with that other person, persons in part-
nership, and persons interested in any shares or obligations of
the company which are subject to any trust or are part of the
estate of a deceased person, shall respectively be treated as a
single person.
For the purpose of this subsection, "relative" means bus-
band, wife, ancestor, lineal descendant, brother or sister.
(3) In having regard to what is a reasonable propor-
tion, the Comptroller may disregard all sums connected with
the repayment of debt or connected with any transaction
designed to avoid tax.
(4) The Comptroller may require a company by notice
in writing, to produce within a time specified its balance sheets
and accounts and sich further particulars as he may require
including particular of the membership of the company.
(5) Where a company has failed to furnish any or all
of the particulars required within the specified time, the Comp-
troller may to the best of his judgement estimate the reason-
able part and issue a direction accordingly.
((6) In issuing any direction under this section the
Comptroller shall-
(a) issue it to the company in writing;
(b) specify the reasonable proportion as a sum or
a proportion of the total income, or as a
percentage rate of dividend;
(c) specify the date on which the dividend shall
be deemed to have been paid.
(7) Where a company having furnished such partic-
ulars as the 'Comptroller requires, objects to any direction
issued by him, it may within fifteen days of the receipt of the
direction appeal to the Commisioners, whereupon the pro-
visions in this Ordinance relating to objections and appeals
shall apply.
(8) Where a direction has been issued, then in com-
puting the total chargeable income of any member of the
company, his share of the reasonable proportion, as determined
on appeal when necessary, shall be included in the computa-
tion of the total chargeable income of that member and the
appropriate relief corresponding to that given for a dividend
under section 39 shall le made, and any dividends which have
been paid or which may be in the future out of the reasonable
proportion shall be disregarded.
(9) Any additional tax which may become chargeable
and leviable under this section may in default of payment by
the member be charged on and levied from the company.
PART VI.
PERSONAL ALLOWANCES.
28. (1) For the purpose of ascertaining the chargeable
income of any individual who has completed a return- and
given the prescrin (d particulars there shall be allowed in res-
pect of so much of the income as is earned a sum equal to one-
tenth of the amount of such earned income, provided that
such deduction shall not in the case of any- individual exceed
five hundred dollars; and provided also that where a loss
arises in the exercise of any trade, business, profession or
vocation or a loss is brought forward from any previous year
under section 11, no deduction shall be allowed except in res-
pect of the amount, if any, by which the earned income
exceeds such loss or the aggregate amount of such losses, as
the case may be.
(2) For the purpose of this section the expression
"earned income" means any income arising in respect of any
gains or profits immediately derived by the individual from
any trade, profession, business, employment or vocation car-
ried on or exercised by him either as an individual or in the
case of a partnership as a partner personally acting therein,
or in respect of any pension, superannuation or other allow-
ance given in respect of past services of the individual or of
the husband or parent of the individual or given to the in-
dividual in respect of past services of any deceased person
whether the individual or husband or parent of the individual
shall have contributed to such pension, superannuation or
other allowances or not.
29. (1) In ascertaining the chargeable income of an
individual who is resident in the Colony or who is a British
Subject and who has completed a return and given the pre-
scribed particulars there shall be allowed a deduction of six
hundred dollars.
Deduction in
case of earned
income.
Deduction in
case of residents
or British
Subjects.
Income Tax.
No. 21.
1967.
No. 21. Income Tax. 1967.
(2) The deductions mentioned in subsection (1) of this
section and in sections 28, 30, 31, 32, 33 and 34 shall be allowed
in the case of an individual not resident in the Colony only if
lie satisfies the Comptroller that he is a British Subject:
Provided that in such a case no deduction shall be
allowed so as to reduce the amount of the tax payable below an
amount which bears the same proportion to the amount which
will be payable if the tax were chargeable on the total income
from all sources including income which is not subject to tax
charged in the Colony as the amount of the income subject to
tax in the Colony bears to the amount of the total income from
all sources.
30. In ascertaining the chargeable income of an individual
who has completed and who proves to the satisfaction of the
Comptroller that he had during the year immediately preceding
the year of assessment his wife living with him or wholly main-
tained by him, there shall be allowed a deduction of four hun-
dred dollars.
31. In ascertaining the chargeable income of an individual
who has completed a return and who proves to the satisfaction
of the Comptroller that he had during the year immediately
preceding the year of assessment paid-
(a) a maintenance or separation allowance or alimony
pendente lite to his wife in accordance with the
terms of a registered deed of separation or an order
of any court of competent jurisdiction; or
(b) maintenance or permanent alimony to a previous
wife whose marriage with him has been dissolved by
any court of competent jurisdiction,
there shall be allowed a deduction of such maintenance or sep-
aration allowance or such alimony.
32. In ascertaining the chargeable income of an individual
who has completed a return and who is resident in the Colony
or who is a British subject and who proves to the satisfaction of
the Comptroller that he had living a child or children under the
age of twenty-five years during the basic year and that he had
the custody of and maintained such child or children at his own
expense he shall be allowed the following deductions-
Deduction
for wife.
Maintenance,
separation
allowance and
alimony.
Deduction for
children.
No. 21.
Income Tax.
1967.
No. 21. Income Tax. 1967.
(a) a deduction of two hundred dollars in respect of each
child under the age of sixteen years;
(b) a deduction of two hundred dollars in respect of
each child between the age of sixteen and twenty-five
years who is receiving full time instruction at any
college, school or other educational establishment not
being a university or other institution of higher
learning;
(c) a deduction of seven hundred dollars in respect of
each child between the age of sixteen and twenty-five
years who is receiving full time instruction at any
university or other institution of higher learning or
is undergoing full time training lasting not less than
two years for a trade or vocation:
Provided that no deduction shall be allowed under para-
graph (a) or (b) hereof in respect of any child who was entitled
in his own right to an income exceeding two hundred dollars in
the basic year; and no deduction shall be allowed under para-
graph (c) hereof in respect of any child entitled in his own
right to an income exceeding seven hundred dollars in the
basic year:
Provided further that in calculating the income of the
child for the purpose of the foregoing provision no account shall
be taken of any income to which the child is entitled as the
holder of a scholarship, exhibition, bursary or other similar
educational endowment:
Provided further that the expression "child" in this
section shall include a step child and an adopted child, or an
illegitimate child living with and maintained by the person
charged.
33. In ascertaining the chargeable income of an individual Deduction for
who proves to the satisfaction of the Comptroller that during dependent
the basic year- relative#.
(a) he maintained at his own expense any person being
a child, brother or sister of his or of his wife, who
is incapacitated by old age or infirmity from main-
taining himself, or being his or his wife's father or
mother or grandfather or grandmother whether in-
capacitated or not, and being a person whose total
income from all sources does not exceed two hundred
and fifty dollars a year, there shall be allowed a de-
duction of one hundred and twenty-five dollars in
respect of each person whom he so maintained:
No. 21. Income Tax. 1967.
Provided that where two persons jointly maintain
any such person so aforesaid, the deduction to be
made under this section shall be apportioned between
them in proportion to the amount or value of their
respective contributions towards the maintenance of
that person:
Provided further that this paragraph shall apply
to a claimant being a female person as it applies to
a claimant being a male person with the substitution
of the word "husband" for the word "wife";
(b) he was a widower resident in the Island and that a
female relative of his or of his deceased wife was
resident with him for the purpose of having the
charge and care of any child of his or in the capacity
of a housekeeper, there shall be allowed, subject as
hereinafter provided a deduction of two hundred
dollars in respect of that female relative-
Provided that-
(i) no deduction shall be allowed unless the
claimant proves that no other individual is
entitled to a deduction in respect of that
female relative under the provisions of this
Ordinance, or, if any other individual is so
entitled, that the other individual has relin-
quished his claim thereto;
(ii) no deduction shall be allowed under this
paragraph where the female relative is
a married woman living with her husband,
and the husband has claimed and been al-
lowed a deduction under the provisions of
section 30; and
(iii) not more than one deduction of two hundred
dollars shall be allowed to any claimant under
this section in any year.
Deduction in 34. In ascertaining the chargeable income of any individual
respect of life who-
insurance and
contribution to (a) shall have made insurance on his life or the life of
Widows' and his wife; or
Orphans' fund. (b) shall have made a contribution to a Widows' and
Orphans' Pensions Fund, or to such fund or scheme
as the Administrator in Council may approve,
there shall be allowed a deduction of the annual amount paid by
him during the year immediately preceding the year of assess-
ment in respect of such insurance premium or contribution as
aforesaid:
Provided-
(i) that in the case of a policy securing a capi-
tal sum on death (whether in conjunction
with any other benefit or not) the amount
of the deduction allowed shall not exceed
seven per centum of the actual capital sum
assured, in respect of any premium paid on or
after 1st January, 1967 and in calculating any
,such capital sum, no account shall be taken of any
sum payable on the happening of any other con-
tingency, or the value of any premium agreed to
be returned, or on any benefit by way of bonus,
or otherwise, which is to be or may be received
either before or after death, either by the person
paying the premium, or by any other person, and
which is not the sum actually assured;
(ii) that no such deduction shall be allowed in respect
of any such annual amount of premium or. con-
tribution beyond an amount equal to one-sixth
part of the chargeable income of such person esti-
mated in accordance with the provisions of this
Ordinance before making the deductions specified
in this section and in sections 28, 29, 30, 32
and 33.
35. In ascertaining the chargeable income of any person
there shall be allowed as a deduction, any amount paid by such
person during the year preceding the year of assessment under
a covenant entered into by such person for not less than five
years such payment being-
(a) in support of any body of persons or trust established
within the Colony exclusively-
(i) for charitable, religious, educational or
scientific purposes of a public nature within
the Colony, or
(ii) for charitable, religious, educational or
scientific purposes of a public nature which
being without the Colony, are approved by
the Administrator in Council for the purpose
of this paragraph;
Annual sums to
charities etc.
Income Tax.
1967.
No. 21.
Income Tax.
Rates of tax on
residents and
British
Subjects.
(b) for charitable, religious, educational or scientific
purposes of a public nature within the Colony or for
such purposes which, being without the Colony, are
approved by the Administrator in Council for the
purpose of this paragraph:
Provided always that the Commissioners are satisfied that
bona fide possession and enjoyment shall be conferred upon or
assured to the donee immediately upon receipt of the gift and
thereafter retained to the entire exclusion of any benefit to any
relative of the donor by contract or otherwise.
PART VII.
RATES OF TAX ETC.
36. Tax at the following rates shall he charged, levied and
collected on the chargeable income of any individual who is
resident or a British Subject:-
on the first $ 500
on the next 500
on the next 500
on the next 500
on the next 500
on the next 500
on the next 500
on the next 500
on the next 500
on the next 1,500
on the next 1,500
on the next 2,500
on the next 2,500
on the next 2,500
Remainder
501- 1,000
1,001- 1,500
1,501- 2,000
2,001- 2,500
2,501- 3,000
3,001- 3,500
3,501- 4,000
4,001- 4,500
4,501- 6,000
6,001- 7,500
7,501-10,000
10,001-12,500
12,501-15,000
centum
centum
centum
centum
centum
centum
centum
centum
centum
centum
centum
centum
centum
centum
centumn
Rates of tax on
companies ete.
Deduction of
tax from
dividends of
companies.
37. Tax shall be charged, levied and collected on the
chargeable income of any company or any body of persons or
any individual to whom section 36 does not apply at the rate
of forty per centum.
38. (1) Every company which is registered in the Colony
shall be entitled to deduct from the amount of any dividend paid
to any shareholder tax at the rate paid or payable by the company
(double taxation relief being left out of account) on the income
out of which such dividend is paid:
No. 21.
1967.
No. 21. Income Tax. 1967.
Provided that where tax is not paid or payable by the
company on the whole income out of which the dividend is paid,
the deduction shall be restricted to that portion of the dividend
which is paid out of income on which tax is paid or payable by
the company.
(2) Every such company shall, upon payment of a divi-
dend, whether tax is deducted therefrom or not, furnish each
shareholder with a certificate setting forth the amount of the
dividend paid to the shareholder and the amount of tax which
the company has deducted or is entitled to deduct in respect
of that dividend and also, where the tax paid or payable by
the company is affected by double taxation relief, the rate
(hereinafter in this Ordinance referred to as the nett local rate)
of the tax paid or payable by the company after taking double
taxation relief into account.
(3) In this section the expression "double taxation
relief" means any credit for foreign income tax which is allow-
able against tax chargeable under this Ordinance by virtue of
arrangements having effect under section 91 and any relief
allowable undey sections 90 and 92 including any credit or relief
which has been taken into account in determining the nett local
rate applicable to any dividends received by the company.
(4) This section shall, mutatis mutandis, apply to a
Trustee under section 19 (2).
39. (1) Any tax which a company has deducted or is entitled tax deducted.
to deduct under the last preceding section from a dividend paid
to a shareholder, and any tax applicable to the share to which
any person is entitled in the income of a body of persons assessed
under this Ordinance, shall, when such dividend or share is
included in the chargeable income of such shareholder or person,
be set off fof the purposes of collection against the tax charged
on that chargeable income.
Provided that where no tax has been deducted from the
dividend such dividend must be deemed to have been paid out
of the net profits of the company after tax has been paid, and
must therefore be grossed to such a figure as, after deduction
of tax at the prescribed rate, will amount to the actual dividend
paid, the shareholder being given credit for the difference as
tax paid in respect of dividend, and liable to return the gross
sum as income in his return.
(2) This section shall, mutatis mutandis, apply to a
--Trustee and beneficiaries under Section 19 (2).
Income Tax.
Deduction of
tax from
Government
stock.
40. (1) When the Accountant General or other appointed
officer pays interest on any loan charged on the Public Revenue
of the Colony other than a loan on which exemption has been
given wholly or partly under section 6 he shall deduct from
such interest tax at the rate prescribed in section 37 and shall
forthwith pay over such deductions to the account for income
tax.
(2) On making each payment to the person entitled to
the interest he shall give a certificate stating the name of the
person, the date, the amount of the interest and of the tax de-
ducted.
(3) The amount so deducted shall be deemed to be a pay-
ment of tax by the person named, and in computing the total
chargeable income of that person the gross amount of the inter-
est shall be included and the tax shall be set off as under sec-
tion 39.
Deduction of tax 41. (1) Where any person pays to another person not
from payment to resident in the Colony interest or any rent, annuity or other
non-residents. annual payment which the payer is entitled to deduct in com-
puting his chargeable income, the payer shall upon paying such
interest, rent, annuity or other annual payment deduct there-
from tax at the rate of twenty-five per centum and give a
certificate of the tax deducted, and the payer shall forthwith
render an account to the Comptroller of the amount so de-
ductible and every such amount shall be recoverable in the
like manner as is provided in Part XT (-f this Ordinance.
(2) In the case of a company the account aforesaid shall
be rendered by the manager or other principal officer of the
company.
(3) The provisions of this section shall mutatis mutandis
also apply to trustees.
PART VIII.
ADMINISTRATION.
Appointment of
administrative
authority.
42. (1) For the due administration of this Ordinance the
Administrator may appoint the Comptroller of Inland Revenue
and, acting after consultation with the Public Service Commis-
sion, such other officers and persons as may be necessary and
shall furnish such Comptroller and officers with warrants of
appointment under his hand.
No. 21.
1967.
Income Tax.
(2) The Administrator in Council may appoint Commis-
sioners for the purpose of hearing appeals against assessments
and performing such other duties as may be assigned to them
by this Ordinance or as may be prescribed, and such Commis-
sioners shall be furnished with warrants of appointment under
the hand of the Administrator.
43. (1) Every person having any official duty or being
employed in the administration of this Or-dinance shall regard
and deal with all documents, information, returns, assessment
lists, and copies of such lists relating to the income or items of
income of any person as secret and confidential, and shall make
and subscribe a declaration in the form prescribed to that effect
before a Magistrate.
(2) Every person having possession of or control over
any documents, information, return or assessment lists or copies
of such lists relating to the income or items of income of any
person, who at any time communicates or attempts to communi-
cate such information or anything contained in such documents,
returns, lists or copies to any person-
(a) other than a person to whom he is authorised by
the Administrator to communicate it; or
(b) otherwise than for the purposes of this Ordinance,
shall be guilty of an offence against this Ordinance.
(3 Where provision is made for the granting of double
taxation relief under Part XIII of this Ordinance the obligation
as to secrecy imposed by this section shall not prevent the dis-
closure to the authorised officers of the Government of a terri-
tory of such facts as may be necessary to enable the proper
relief to be given either there or in this Island.
44. (1) The Administrator in Council may make rules
generally for carrying out the provisions of this Ordinance, and
may, in particular, by those rules provide-
(a) for the form of returns, claims, statements, and
notices under this Ordinance;
(b) for the collection of tax by instalments or by
means of deductions made from emoluments;
(c) for any such matters as are authorised by this
Ordinance to be prescribed;
(d) For the conditions under which persons chargeable
to tax may leave or may be prevented from leaving
the Colony and for the issue of exit certificates
Official secrecy.
Making Rules.
No. 21.
1967.
No. 21. Income Tax. 1967.
showing that the tax has been paid or that satis-
factory arrangements have been made therefore;
and
(e) for any other matter or thing, whether similar or
not to those abovementioned, in respect of which
it may be expedient to make rules for the purpose
of carrying this Ordinance into execution.
(2) All rules purporting to be made in pursuance of this
section shal be published in the Gazette and shall come into
operation on such publication or at such other time as may be
stated in such rules.
Forms. 45. (1) Any form prescribed by this Ordinance, or pre-
scribed by any rule made under the authority of this Ordinance,
with such variations and additions as the circumstances of the
particular case may require, or forms to the like effect, may be
used in the cases to which they respectively apply, and shall be
deemed good, valid and sufficient.
(2) Unless or until forms are prescribed any document
required or used for the purposes of this Ordinance may be in
such form as the Comptroller, or in Court matters the Court,
Judge or Magistrate may prescribe or approve\ or use.
(3) It shall not be necessary to publish in the Gazette
any form prescribed or to be used under the authority of this
Ordinance and when a rule prescribes forms, it shall be suffi-
cient to describe such forms in the rule and to indicate the place
at which such forms may be seen or obtained.
Signature on 46. (1) Every notice to be given by the Comptroller under
notices. this Ordinance shall be signed by him or by a person from time
to time appointed by him for that purpose, and every such notice
shall be valid if the signature of the Comptroller is duly printed
or written thereon.
(2) Any notice given by the Commissioners may be
signed by one Commissioner or other person appointed by them
for that purpose.
(3) A signature attached to any notice and purporting
to be the signature of any person so appointed shall be taken
to be the signature of that person until the contrary be shown.
Service of 47. Notice may be served on a person either personally
notices. or by being sent through registered post to his last known busi-
ness or private address, and shall in the latter case be deemed
Income Tax.
to have been served in the case of persons resident in the Colony
not later than fourteen days succeeding the day when posted,
and in the case of persons not so resident, one month succeeding
the day on which the notice would have been received in the
ordinary course of the post, and in proving such service it shall
be sufficient to prove that the letter containing the notice was
properly addressed and posted.
48. Where the person to whom there has been addressed
a letter containing any notice which may be given under the
provisions, of this Ordinance refuses to accept delivery of such
letter, or is informed by an employee of the Post Office of the
fact that there is a letter awaiting him at the Post Office and
such person refuses or neglects to take delivery of such letter,
such notice shall be deemed to have been served upon him on
the date of his refusal or on which he was informed that there
was a letter awaiting him at the Post Office.
49. (1) No assessment, warrant or other proceeding pur-
porting to be made in accordance with the provisions of this
Ordinance, shall be quashed, or deemed to be void or voidable,
for want of form, or be affected by reason of a mistake, defect,
or omission therein, if the same is in substance and effect in
conformity with or according to the intent and meaning of this
Ordinance, and if the person assessed or intended to be assessed
or affected thereby is designated therein according to common
intent and understanding.
(2) An assessment shall not be impeached or affected-
(a) by reason of a mistake therein as to-
(i) the name or surname of a person liable; or
(ii) the description of any income;
(iii) the amount of tax charged;
Refusal or
neglect to
accept letters.
Assessments not
void by reason
of errors.
(b) by reason of any variance between the assessment
and the notice thereof ;
Provided that in cases of assessment the notice thereof shall
be duly served on the person intended to be charged, and such
notice shall contain, in substance and effect, the particulars on
which the assessment is made:
Provided further that any such mistake shall be corrected
immediately in the assessment and notice thereof.
50. Where a time limit is laid down in this Ordinance for Time limits.
the rendering of a return, or of particulars, or any lists and
information required under any section, or giving notice of
No. 21.
1967.
objection or appeal the respective authority to whom any
document, information or notice has to be supplied, on being
satisfied that owing to absence from the Colony, sickness or
other reasonable cause an extension of time is reasonable may
extend the time limit accordingly.
PART IX.
RETURNS AND ASSESSMENTS.
Returns of 51. (1) It shall be the duty of every person chargeable
personal with tax to deliver to the Comptroller on or before the thirty-
incomes. first day of March in each year or such other "date as may be
prescribed a true and correct return of the whole of his income
from every source whatever for the basic year and if absent
from the Colony to give the name and address of an agent
residing in the Colony.
(2) In the case of persons deriving income from any
employment or by way of pension such returns are to be
rendered not later than the thirty-first day of January in each
year.
(3) Any such returns as are provided for in the preced-
ing subsections shall include a general declaration declaring the
truth thereof and that the same is fully stated on every descrip-
tion of property, or profits or gains, included in this Ordinance
relating to the tax, and appertaining to the person returning
the statement, estimated to the best of his judgement and belief,
according to the provisions of this Ordinance.
(4) Any person who wilfully fails to comply with the
provisions of this section shall be guilty of an offence against
this Ordinance.
Returnsby 52. (1) The Comptroller-may by notice in writing require
Employers. any employer to furnish him within the prescribed time with
a return for any year containing-
(a) the names and places of residence of all persons
employed by him; and
(b) the payments and allowances made to those per-
sons in respect of that employment, except persons
who are not employed in any other employment
and whose remuneration in the employment for
the year does not exceed the prescribed amount.
No. 21.
Income Tax.
1967.
The expression '.'remuneration" in this subsection shall
be deemed to include not only moneys earned as salary, wages,
overtime, or bonus, but also the annual value of any residence,
quarters, board and lodging, or other allowances or benefits in
kind received by an employee in respect of his services.
(2) Where the employer is a company or body of per-
sons, the manager or other principal officer shall be deemed to
be the employer for the purposes of this section, and any
director of a company, or person engaged in the management
of a company, shall be deemed to be a person employed.
53. The Comptroller may require any officer in the em-
ployment of the Government or any municipality or other
public body to supply such particulars as may be required for
the purposes of this Ordinance and which may be in the posses-
sion of such officer:
Provided that no such officer shall by virtue of this section
be obliged to disclose any particulars as to which he is under
any statutory obligation to observe secrecy.
54. The Comptroller may by notice in writing require
any person or the agent or attorney of any person or the sec-
retary, attorney, manager, agent, or other principal officer of
any company to furnish him within a reasonable time or such
time as may be prescribed with-
(a) a return of income; and
(b) such accounts and particulars as may seem neces-
sary to the Comptroller for the purpose of this
Ordinance.
55. Every person who, in whatever capacity, is in receipt
of any money or value being income arising from any of the
sources mentioned in this Ordinance of or belonging to any
person shall, whenever required to do so by any notice from the
Comptroller, prepare and deliver within the time therein stated
a list in a form approved by the Comptroller, signed by him,
containing-
(a) a true and correct statement of all such income;
(b) the name and address of every person to whom the
same shall belong.
Official
information and
official secrecy.
Power of
Comptroller
to require
accounts
and returns.
Lists to be
prepared by
representative
or agent.
Income Tax.
1967.
No. 21.
No. 21. Income Tax. 1967;
Returns of 56. (1) Every person carrying on the trade or business
interest, of banking or any other trade or business which pays interest
on sums of money received or retained shall whenever so re-
quired by notice furnish to the Comptroller within the time
therein stated particulars of the names and addresses of the
persons to whom interest was paid or credited and of the
amount of the interest for the period specified.
(2) The Accountant General shall furnish the like par-
ticulars when required in respect of the Government Savings
Bank.
(3) The Comptroller may require any bank or other
person at any time to furnish a return showing the amounts
credited or paid to any person by such bank or other person in
respect of-
(a) interest or dividends on investments abroad; and
for
(b) remittances from abroad
together with the names and addresses of the persons to whom
such sums were paid or credited.
Manager of 57. The manager or other principal officer of every cor-
corporate bodies porate body of persons or society shall be answerable for doing
of persons, all such acts, matters and things as are required to be done by
virtue of this Ordinance for the assessment of such body of
persons or society and for payment of the tax.
Comptroller to 58. (1) The Comptroller shall proceed to assess every
make assess- person chargeable with the tax as soon as may be after the date
ments. prescribed for delivering the returns.
(2) Where a person has delivered a return, the Comp-
troller may-
(a) accept the return and make an assessment ac-
cordingly; or
(b) refuse to accept the return and, to the best of his
judgment, determine the amount of the charge-
able income of the person and assess him
accordingly.
(3) Where a person has not delivered a return and
the Comptroller is of the opinion that such person is liable to
pay tax, he may, according to the best of his judgment, deter-
mine the amount of the chargeable income of such person and
assess him accordingly, but such assessment shall not affect
any liability otherwise incurred by such person by reason of
his failure or neglect to deliver a return.
(4) In making the assessment the Comptroller shall
assess the income from each source and shall allow each de-
duction and exemption to the nearest dollar.
59. (1) Where the Comptroller has reasonable grounds
to believe that the main purpose or one of the main purposes
for which any transaction was or transactions were effected
(whether before or after the commencement of this Ordin-
ance) was the avoidance or reduction of liability to tax for
any year, he may, if he determines it to be just and reason-
able, direct that such adjustments shall be made as respects
liability to tax as he may deem appropriate so as to counteract
the avoidance or reduction of liability to tax which would
otherwise be effected by the transaction or transactions:
Provided that this subsection shall not apply to any
transaction the main purpose or one of the main purposes for
which was to effect the succession by a resident company, in-
corporated for that purpose, to any business carried on by an
individual or partnership.
(2) Without prejudice to the generality of the powers
-conferred by subsection (1) of this section the powers con-
ferred thereby extend-
(a) to the charging with tax of persons who, but for
the adjustments, would not be chargeable with
any tax, or would not be chargeable to the same
extent, and
(b) to the charging of a greater amount of tax than
would be chargeable but for the adjustments.
60. For the purpose of facilitating the assessment of the
income of persons residing in the United Kingdom, the Ad-
ministrator may appoint an agent in the United Kingdom who
shall make enquiries on behalf of the Comptroller in respect
of any such person as may apply to be dealt with through an
agent, and shall ascertain and report to the Comptroller the
amount of the chargeable income of such person in accordance
with this Ordinance, and shall forward to the Comptroller the
accounts and computation upon which his report is based.
The Comptroller, on receipt of the report, shall enter the
amount reported in the assessment list:
Appointment of
agent in the
United King-
dom.
Transactions
designed to
avoid liability
to tax.
Income Tax.
1967.
No. 21.
Provided that if it appears to the Comptroller that an
error has occurred in the accounts or computation he may refer
the report for further consideration:
Provided also that nothing in this section shall affect the
right of objection and appeal provided in this Ordinance.
Omissions and 61. Where it appears to the Comptroller that a person
under-charges liable to tax has not been assessed, or has been charged on a
to be rectified. less amount than he ought, or has received deductions or
allowances to which he is not entitled the Comptroller may,
within the year of assessment or within six years after the
expiration thereof, assess such person at such amount or
additional amount as according to his judgment ought to have
been charged, and the provisions of this Ordinance as to notice
of assessment, appeal, and other proceedings shall apply to
such assessment or additional assessment and to the tax charged
thereunder: provided that no such assessment shall be made for
any year of assessment earlier than 1963 ;
Comptroller or 62. The Comptroller or the Commissioners may by notice
Commissioners in writing require any person to attend and give evidence with
may require a respect to his income, and to produce all books or other docu-
person to
attend. ments in his custody or under his control relating to such
income.
List of persons 63. (1) After completing his assessments the Comptroller
assessed. shall prepare or cause to be prepared a register of persons
liable to pay tax and certify the same.
(2) Such register (herein called the assessment lists)
shall contain the names and addresses of the persons assessed
to tax, the amount of the chargeable income of each person, the
amount of the tax payable by him, and such other particulars as
may be prescribed.
Notices to be 64. The Comptroller shall cause to be served personally
served on on or sent by post to each person whose name appears on the
persons assessment lists a notice addressed to him at his usual place of
assessed, abode or business stating the amount of tax payable by him,
and informing him of his rights under section 66.
Relief in respect 65. If any person who has paid the tax charged upon
of error or him for any year alleges that the assessment and charge to tax
mistake. for that year was excessive by reason of some error or mistake
Income Tax.
1967.
No. 21.
No. 21. Income Tax. 1967.
in the return or statement made by him for the purposes of the
assessment, he may, at any time not later that six years after
the end of the year of assessment, apply in writing to the Comp-
troller for relief:
Provided that no relief shall be given under this section in
respect of an error or mistake as to the basis on which the
liability of the applicant ought to have been computed where
the return or statement was in fact made on the basis or in
accordance with the practice generally prevailing at the time
when the return or statement was made:
And further provided that no relief under this section
shall be given for any year of assessment earlier than the year,
1963.
PART X.
OBJECTIONS AND APPEALS.
66. (1) If any person disputes the, assessment made by Objections and
the Comptroller he may apply within twenty-one days of the appeals.
date of the service of the notice of assessment to the Comp-
troller by notice of appeal in writing to have the assessment de-
termined by the Commissioners. Such application shall state
precisely the grounds of his objection to the assessment.
(2) On receipt of a notice of appeal the Comptroller or
the Commissioners may require the person concerned to fur-
nish such particulars as he or they may deem necessary with
respect to the income of the person assessed and to produce
all books or other documents in his custody or under his control
relating to such income and may summon any person who they
think is able to give evidence respecting the assessment, to
attend before them, and may examine such person (except the
clerk, agent, servant or other person confidentially employed
in the affairs of the person to be charged) on oath or otherwise.
(3) When the appellant agrees with the Comptroller or
when in the absence of agreement the appeal is determined by
the Commissioners the entry in the assessment list shall be
amended as necessary and such assessment shall stand as the
amount assessed and charged.
67. (1) Every person appealing shall attend before the Procedure
Commissioners in person at the time fixed for the hearing of at appeals.
the appeal unless he is non-resident in the Colony at the time or
is prevented from so appearing by reason of illness or other
cause shown to the satisfaction of the Commissioners.
(2) Either party to an appeal may be represented by
counsel, a solicitor or other agent.
No. 21. Income Tax. 1967.
(3) The onus of proving that the assessment complained
of is excessive shall be on the appellant.
(4) All appeals shall be heard in camera.
Appeal. 68. (1) Where the appellant or the Comptroller disagrees
with the decision of the Commissioners as being erroneous he
may within thirty days of the decision lodge with the Commis-
sioners a notice of appeal to a Judge of the High Court of the
West Indies Associated States Supreme Court stating the
ground of his objections.
(2) Every person appealing shall attend before the
Judge on the day and at the time fixed for the hearing of his
appeal.
(3) Either party to an appeal may be represented by
counsel or solicitor at the hearing of such appeal.
(4) Seven clear days' notice shall, unless rules made
hereunder otherwise provide, be given to the respondent of
the date fixed for the hearing of the appeal.
(5) The onus of proving that the assessment complained
of is excessive shall be on the appellant.
(6) If the Judge is satisfied that the assessment is in-
correct, he may reduce the amount of the assessment by the
amount of the overcharge, or increase the amount of the as-
sessment by the amount of the under charge, as the case may
be.
(7) Notice of the amount of tax payable under the as-
sessment as determined by the Judge shall be served by the
Comptroller on the individual.
(8) All appeals shall be heard in camera, unless the
Judge shall on application made by the person assessed, other-
wise direct.
(9) The costs of the appeal shall be in the discretion of
the Judge hearing the appeal and shall be a sum fixed by the
Judge.
(10) The Chief Justice of the West Indies Associated
States Supreme Court may make rules governing such appeals
and providing for the method of tendering evidence and ap-
pointing places for the hearing of such appeals and prescribing
the procedure to be followed.
Appeal to 69. The appellant or the Comptroller may appeal from
Court of the judgment of a Judge of the High Court of the West Indies
Appeal. Associated States Supreme Court to the Court of Appeal of the
West Indies Associated States Supreme Court.
No. 21. Income Tax. 1967.
PART XI.
COLLECTION AND RECOVERY OF TAX.
70. (1) Except in the case of deduction of tax on payment Collection
of emoluments tax shall be payable on the first day of July oftax.
in the year of assessment or within one month of the date of
issue of the notice of assessment whichever shall be the later
date.
(2) The collection of tax shall, in cases where notice of
an objection has been given, remain in abeyance until such
objection is determined.
Provided that the Comptroller may in such case enforce
payment of that portion of the tax (if any) which is not in
dispute.
(3) The Comptroller may agree with the appellant the
amount of tax which is not in dispute, and where the Comp-
troller fails to agree the amount of tax not in dispute he may
refer the matter to the Commissioners for their decision.
(4) Where the payment in whole or in part has been held
over pending the result of a notice of objection, the tax out-
standing under the assessment as determined on such objection
or appeal, as the case may be, shall be payable within thirty
days from the day on which the objection was determined, and
if such tax is not paid within such period, payment thereof
may be enforced under the provisions of this Ordinance.
(5) Notwithstanding that a case has been required to
be stated ir is pending before the Judge in Chambers or the
Court of Appeal, tax shall be paid within thirty days of the
determination of the Appeal in accordance with the decision
of the Commissioners or of the Judge, and if the amount of
the assessment is altered by the order or judgment of the
Court of Appeal, then-
(a) if too much tax has been paid, the amount over-
paid shall be refunded with such interest if any,
as the Judge or the Court of Appeal may allow;
or
(b) if too little tax has been paid, the amount unpaid
shall be deemed to be arrears of tax (except so
far as any penalty is incurred on account of
arrears), and shall be paid and recovered accord-
ingly.
No. 21. Income Tax. 1967.
(6) Whbere after assessment has been made in accordance
with the provisions of this Ordinance any amount collected
pursuant to the provisions of section 72 is found to be in excess
of the tax shown to be payable in the assessment, the excess
shall be refunded as soon as practicable thereafter and in any
case, not later than three months after the assessment has been
made.
Filing of 71. (1) Subject to the provisions of this section every
declarations. person to whom any payment is made at any time during the
Income year one thousand nine hundred and sixty-seven or any
year thereafter of or on account of any emoluments may, for
the purpose of enabling any deductions which may be made
under section 72 to be calculated with reference to such allow-
ances to which such persons may be entitled under the rules
made under section 44, file with the person making the payment
a declaration in a form approved by the Comptroller containing
such particulars as may be prescribed:
Provided that a declaration shall not be filed by-
(a) a person resident outside of the Colony;
(b) a married woman whose income pursuant to
section 16 is chargeable in the name of her
husband;
(c) such persons as may be specified by, or who com.
ply with any conditions required by, the Comp-
troller by notice published in the manner pro-
vided by the rules made under section 44 unless
the Comptroller in any particular case authorises
any such person to file a declaration; and
Provided further that if any person entitled by this
subsection to file a declaration is at the time or times when
required by the said rules to file a declaration in the employment
of more than one person by whom any such payment is made,
he shall file a declaration with only one of the persons by whom
any such payment is made as he shall think fit.
(2) For the purposes of this section the expression "em-
ployment" means the position of an individual in the service
of some other person (including Her Majesty, the Government
of this Colony or foreign state or sovereign).
Deduction on 72. (1) Notwithstanding anything in this Ordinance con-
payment of trained, on the making of any payment after the 31st day of
emoluments. December, 1966, of or on account of any emoluments arising
or accruing in or derived from or received in this Colony during
No. 21. Income Tax. 1967.
the income year 1967 or any income year thereafter tax shall,
subject to and in accordance with any rules made under section
44 be deducted or withheld by the person making the payment
notwithstanding that when the payment is made no assessment
has been made in respect of the emoluments or that the tax on
the emoluments is for a year of assessment other than the
income year during which the payment is made:
Provided that if any question arises whether any
emoluments are or are not emoluments in respect of which tax
shall be deducted or withheld pursuant to the provisions of
this section, or whether any allowances claimed in a declaration
made pursuant to section 71 should be admitted, such question
shall be determined by the Comptroller subject to any provisions
as to appeal against such determination as may be provided by
the rules made under section 44, and to the provisions of this
Ordinance relating to appeals.
I (2) The tax liable to be deducted or withheld pursuant
to the provisions of subsection (1) of this section shall be paid
to the Comptroller by the person deducting or withholding the
same at such time or times and by such date or dates as may be
prescribed in the rules made under section 44, and on the pay-
ment thereof the Comptroller shall send to the payer a receipt
which shall to the extent of the amount referred to therein be
a good sufficient discharge of the liability of the payer for any
amount deducted or withheld pursuant to the provisions of this
section.
(3) If any person fail to remit to the Comptroller any
amount liable to be deducted or withheld pursuant to the pro-
visions of subsection (1) of this section by such date or dates as
may be prescribed in the rules made under section 44, he shall
be liable to a penalty of five per centum of the amount or part
thereof not remitted or ten dollars whichever is the greater in
addition to the amount itself together with interest on the
amount at the rate of ten per centum per annum.
(4) All amounts deducted or withheld by any person pur-
suant to the provisions of subsection (1) of this section shall
be deemed to be held in trust by such person for Her Majesty,
her heirs and successors for the use of this Colony and shall
be kept by such person separate and apart from his own moneys
and shall not be subject to attachment in respect of any debt or
liability of the said person and in the event of any liquidation,
assignment, or bankruptcy the said amount shall remain apart
and form no part of the estate in liquidation, assignment or
bankruptcy.
No. 21. Income Tax. 1967.
(5) Every person who shall have deducted or withheld
any tax pursuant to the provisions of subsection (1) of this
section, shall deliver personally or send by post within such
time or times as may be prescribed by rules made under section
44 to the person from whose emoluments the tax was deducted
or withheld or to such other person as may be prescribed by
rules made under the said section, such certificate or account
relating to the amount of tax deducted by him as may be pre-
scribed by the said rules.
(6) If any person shall fail to comply with the provisions
of subsection (5) of this section or shall fail to deliver or send
to the Comptroller within such time or times as may be pre-
scribed by rules made under the said section any return,
account or certificate or any copy thereof which he may be
required by the said rules to deliver or send to the Comptroller
for the purpose of rendering him accountable to the Comptroller
for any tax deducted or withheld by him pursuant to the
provisions of this section, he shall be guilty of an offence and
liable on conviction by a court of summary jurisdiction to a
fine not exceeding ten dollars for every day during which such
failure continues:
Provided that it shall be a good and sufficient defence to
any complaint brought under this subsection that any failure
was not due to the wilful neglect or default of the defendant
or of any person acting on his behalf.
(7) No action shall lie against any person for withhold-
ing or deducting any sum of money in compliance or intended
compliance with the provisions of subsection (1) of this section.
(8) Where by this Ordinance any obligation is imposed
on any person to deduct or withhold any tax pursuant to the
provisions of subsection (1) of this section any agreement made
by any such person not to withhold or deduct such tax shall
be void and of no force or effect whatsoever.
(9) Every person from whose emoluments any amount
shall be deducted or withheld pursuant to the provisions of
subsection (1) of this section shall upon the amount being so
deducted or withheld be deemed to have paid the same and
shall thereupon cease to be liable for tax to the extent of the
amount so deducted.
Definition of 73. For the purposes of sections 44, 71 and 72 the expres-
Emoluments sion "emoluments" means all salary, wages, over-time, bonus,
for purposes of
sections 44, commission or other amounts for services, perquisites, directors'
71 and 72. fees, retiring allowance or pension arising or accruing in or
Income Tax.
derived from or received in this Colony and which are assess-
able to income tax but shall not include any salary or share
of profits arising from a trade, profession or vocation carried
on by any person either by himself or in partnership with any
other person.
74. The Comptroller shall from time to time as occasion
may require prepare tax tables, a copy whereof shall be made
available to any person required by this Ordinance, to deduct
or withhold tax pursuant to the provisions of subsection (1)
of section 72 for the purpose of enabling any such person to
calculate subject to and in accordance with any rules made
under the said section 44, the amount of any tax to be so
deducted or withheld.
Comptroller to
prePlare tax
tables.
75. Where the whole tax or an instalment or the amount Tax in arrears.
agreed or determined as in section 70 is not paid on or before
the prescribed date or dates then such tax shall be deemed to
be in arrears and it shall be lawful for the Comptroller, in
his official name, to sue for and recover the tax or such portion
thereof as a civil debt in a court of competent jurisdiction or
to issue a warrant under his hand directed to the Bailiff setting
out in the same or in a schedule thereto the several sums due on
account of the tax from the persons against whom the warrant
is directed.
76. When any tax becomes in arrear a fine of five per Penalty for
centum shall be added thereto, and failing payment within non-payment
one month of the date of notice of such fine, interest at the rate of tax.
of ten per centum per annum from the due date of payment
to the actual date of payment shall be added thereto, and the
provisions of this Ordinance relating to -the collection and
recovery of tax shall apply to the collection and recovery of
such sum: provided that upon application to the Commis-
sioners, the Commissioners may, in their discretion upon due
cause shown, remit the whole or part of such fine and interest.
77. Where tax is in arrears the Comptroller may, and the Recovery by
Bailiff, immediately on receipt of a warrant,. shall proceed to levy on goods.
levy upon the goods and chattels of the persons against whom
the warrant is directed and to sell in the manner provided in
section 79 so much of the same as may be required to satisfy
the several sums due on account of the tax from the person
against whom the warrant is directed.
78. (1) No property, goods or chattels whatever, belong- Priority of
ing to any person at the time any tax becomes in arrears, shall claim for tax.
be liable to be taken by virtue of any execution or other process,
warrant, or authority whatever, or by virtue of any assignment,
or any account or pretence whatever, except at the suit of the
No. 21.
1967.
No. 21. Income Tax. 1967.
landlord for rent, unless the person at whose suit the execution
or seizure is made, or to whom the assignment was made pays
or causes to be paid to the Comptroller, before the sale or re-
moval of the goods or chattels, all arrears of tax which are due
at the time of seizure, or which are payable for the year in which
the seizure is made:
Provided that, where tax is claimed for more than one
year, the person at whose instance the seizure has been made,
may, on paying to the Comptroller the tax which is due for one
whole year, proceed in his seizure in like manner as if no tax
had been claimed.
(2) In case of neglect or refusal to pay the tax so
claimed or the tax for one whole year, as the case may be, the
Bailiff or the Comptroller shall distrain the goods and chattels
notwithstanding the seizure or assignment, and shall proceed to
the sale thereof for the purpose of obtaining payment of the
whole of the tax charged and claimed, and the reasonable costs
and charges attending such distress and sale. The Bailiff and
the Comptroller so doing shall be indemnified by virtue of this
Ordinance.
Sale to be by 79. (1) Every sale under this Ordinance shall be by pub-
public auction. lie auction held at such time and place as the Comptroller or
Bailiff shall direct, and notice of such sale shall be given in two
ordinary issues of the Gazette before the day of sale.
(2) The proceeds of the sale shall be applied to the pay-
ment of the tax due and the expenses of levy and sale and the
surplus, if any shall be paid on application to the person entitled
thereto.
Commission 80. (1) There shall be paid to the Bailiff in respect of the
to Bailiff. duties performed by him under this Ordinance a commission
at the rate of two and a half per centum over and above the
other expenses of the levy and sale on the nett proceeds of any
sale under this Ordinance.
(2) All sums of money received or recovered by the
Bailiff as commission shall be paid into the Treasury.
Committal 81. (1) If no sufficient distress can be found whereby
to prison, the tax charged upon a person by virtue of this Ordinance
may be levied and it is shown by the Bailiff or Comptroller to
the satisfaction of a Magistrate that such person either has or
has had since the date of the levy the means to pay the same,
and has refused or neglected or refuses or neglects to pay the
Income Tax.
same the Magistrate may, by warrant under his hand, commit
such person to prison without hard labour, there to be kept
until payment be made of the tax charged or security given
to his satisfaction for payment thereof together with such fur-
ther sum as he may adjudge to be reasonable for the cost and
expenses of apprehending and conveying such person to prison,
where he shall be detained and kept according to the tenor and
effect of the warrant:
Provided that the order of the Magistrate committing
such person aforesaid to prison shall be made in open Court:
Provided also that no imprisonment under this section
shall operate as an extinguishment of the tax charged.
Proof of the means of the person making default may
be given in such manner as a Magistrate may think just, and
such person aforesaid and any witness may be summoned and
examined under the Criminal Code.
(3) A Magistrate may issue his warrant to the Superin-
tendent of Prisons directing the liberation of any defaulter,
and, on receipt thereof the Superintendent of Prisons shall
forthwith release and discharge such defaulter out of custody,
unless he is under detention for some other cause than that set
forth in the warrant of commitment.
82. (1) If in any particular case the Comptroller has
reason to believe that a person who has been assessed to tax
may leave the Colony before such tax becomes payable without
having paid such tax, he may by notice in writing to such
person demand payment of such tax within the time to be
limited in such notice. Such tax shall thereupon be payable
at the expiration of the time so limited and shall, in default of
payment unless security for payment thereof be given to the
satisfaction of the Comptroller, be recoverable forthwith in
the manner provided by this Ordinance.
(2) If in any particular case the Comptroller has reason
to believe that tax upon any chargeable income may not be
recovered, he may at any time and as the case may require-
(a) forthwith by notice in writing require any person to
make a return and to furnish particulars of any such
income within the time to be specified in such notice,
and
Recovery of tax
from and
assessment of
persons leaving
the Colony.
No. 21.
1967.
No. 21. Income Tax. 1967.
Charging tax
before year of
assessment.
(b) make an assessment upon such person in the amount
ofi the income returned, or if default is made in making
such return or the Comptroller is dissatisfied with
such return, in such amount the Comptroller may
think reasonable,
and may by notice in writing to the person assessed require
that the tax :be paid forthwith or that security for the payment
of the tax assessed be forthwith given to the satisfaction of the
Comptroller.
(3) Notwithstanding any of the provisions of this
Ordinanceif in any particular case the Comptroller has reason
to believe that tax upon any income chargeable to such tax may
,not be recovered, he may at any time-
(a) by notice in writing to the person by whom the tax
would be payable determine a period for which tax
shall be charged and require such person to render
within the time specified therein returns and particu-
lars of such income for that period;
(b) make an assessment upon such person in the amount
of the income returned, or if default is made in making
a return, or the Comptroller is dissatisfied with such
return, in such amount as the Comptroller may think
reasonable.
(4) Notice of assessment made in accordance with the
provisions of subsections (2) and (3) of this section shall be
given to the person assessed and any tax so assessed (in
accordance with the provisions of subsections (2) and (3) of
this section) shall be payable on demand made in writing under
the hand of the Comptroller, and shall in default of payment,
unless security for the payment thereof be given to the satis-
faction of the Comptroller, be recoverable forthwith.
(5) Any person who has paid the tax in accordance with
a demand made by the Comptroller or who had given security
for such payment under subsections (2) and (3) of this section
shall have the rights of objection and appeal conferred by this
Ordinance and the amount paid by him shall be adjusted in
accordance with the result of any such objection or appeal.
(6) The provisions of subsections (2) and (3) of this
section shall not affect the powers conferred upon the Comp-
troller by section 61.
Repayment 83. (1) If it is proved to the satisfaction of the Comp-
of tax. troller that any person for any year of assessment has paid tax,
No. 21.
Income Tax.
1967.
No. 21. Income Tax. 1967.
by deduction or otherwise, in excess of the amount with which
he is properly chargeable, such person shall be entitled to have
the amount so paid in excess refunded. Every claim for
repayment under this section shall be made within six years
from the end of the year -of assessment to which the claim
relates:
(2) Except as regards sums repayable on an objection or
appeal, no repayments shall be made to any person in respect
of any year of assessment provided he has received a notice of
assessment, as regards which-
(a) that person has failed or neglected to deliver a return
within the prescribed time, unless it is proved to the
satisfaction of the Comptroller that such neglect or
failure to deliver a trni and correct return did not
proceed' from any fraud or wilful act or omission, or
(b) that person has been assessed in a sum in excess of
the Amount contained in his return.
(3) The Comptroller shall give a certificate of the
amount to be repaid and upon the receipt of the certificate the
Accountant General shall cause repayment to be made in con-
formity therewith.
(4) No repayment shall be made under this section for
any year of assessment earlier than the year, 1963.
84. The Administrator in Council may remit the whole Power to remit
or any part of the tax payable by any person including any tax.
interest or fees or other charges payable if he is satisfied that it
would be Just and equitable to do so.
PART XII.
PENALTIES.
85. Any person who without reasonable excuse whether Penalty for
fir not liability to tax is involved- offences.
(a) is guilty of a breach of official secrecy;
(b) refuses, fails or neglects to render any return or
statement;
(c) refuses, fails or neglects to furnish when required any
accounts or particulars;
(d) refuses, fails or neglects to attend or to give evidence
when required to do so;
(e) fails to pay over any tax which he is required to
deduct;
No. 21. Income Tax. 1967.
(f) in any other way does not comply with this Ordin-
ance or the rules made under this Ordinance;
shall be guilty of an offence and shall be liable onl summary
conviction to a penalty not exceeding one thousand dollars and
in default of payment to imprisonment with or without hard
labour for a term not exceeding four months, and after judge-
ment has been given for that penalty to a further penalty of
fifty dollars for every day during which the refusal, failure or
neglect to render any document or to pay over any tax
continues.
Penalty for 86. (1) Any person who without reasonable excuse-
incorrect
returns. (a) in any return, accounts, statements or particulars
made by him omits the whole or any part of any
income assessable under this Ordinance;
(b) renders any return, accounts or statement which is
not true and correct;
(c) gives incorrect or incomplete particulars in any claim
for allowances under Part VI of this Ordinance; and
(2) Any person who aids, abets, assists, counsels, incites
or induces another person to commit any such offence;
shall be guilty of an offence and shall be liable on summary
conviction to a penalty not exceeding two thousand dollars and
in default of payment to imprisonment with or without hard
labour for a term not exceeding eight months.
(3) A person who commits any offence within sub-
section (1) of this section may be proceeded against before
the Commissioners within six years of the date on which the
offence is alleged to have occurred, and in such case shall
forfeit a sum of not exceeding twice the amount of the tax
evaded or attempted to be evaded by the omission or untrue or
incorrect Return, Accounts or Statement, and such penalty
shall be recovered in the same manner as any other penalty
under this Ordinance and the increased tax shall be added
to the assessment.
Penalty for 87. (1) Any person who, for the purpose of obtaining
false statements any allowance, deduction, rebate, reduction or repayment in
and returns, respect of tax for himself or any other person, or who in any
return,-account or particulars made or furnished with refer-
ence to tax, knowingly makes any false statement or false
representations; and
No. 21. Income Tax. 1967.
(2) Any person who aids, abets, assists, counsels, incites
or induces another person-
(a) to make or deliver any false return or statement
under this Ordinance; or
(b) to keep or prepare false accounts particulars concern-
ing any income on which tax is payable under this
Ordinance,
shall be guilty of an offence and shall be liable on summary
conviction to a fine not exceeding ten thousand dollars or to
imprisonment with or without hard labour for a term not
exceeding twelve months.
(3) Any person who commits any offence within sub-
section (1) of this section may be proceeded against before the
Commissioners within six years of the date on which the offence
is alleged lo have occurred, and in such ease shall forfeit .a
sum not exceeding three times the amount of the tax evaded
or attempted to be evaded by the omission or untrue and incor-
rect Return, Accounts or Statement, and such penalty shall be
recovered in the same manner as any other penalty under this
Ordinance and the increased tax shall be added to the assess-
mient.
88. Any proceedings for the recovery of a penalty in Time limit for
respect of an offence shall be commenced within six years of proceedings.
the date on which the offence is alleged to have occurred.
89. The provisions of this Ordinance shall not affect any Savings for
criminal proceedings under any other Ordinance. criminal
proceedings
PART XIII.
DOUBLE TAXATION RELIEF.
90. (1) Subject to the provisions of subsection (3) of Relief for tax
this section if any person who has paid by deduction or other- paid in the
wise or is liable to pay tax under this Ordinance for any year Commonwealth.
of assessment on any part of his income, proves to the satisfac-
tion of the Comptroller that he has paid, by deduction or other-
wise or is liable to pay, Commonwealth income tax for that
year in respect of the same part of his income, he shall be
entitled to relief from tax on that part of his income at a rate
determined in subsection (2) of this section.
N6. 21. Income Tax. 1967.
(2) (a) In the case of a resident in the Colony the
relief shall be-
(i) if his rate of Commonwealth income tax
does not exceed one half of his rate of
tax in the Colony, at his rate of Common-
wealth income tax;
(ii) in any other case, at half his rate of tax
in the Colony.
(b) In the case of a person not resident in the
Colony the relief shall be-
(i) if his rate of Commonwealth income tax
does not exceed his rate of tax in the
Colony, at half his rate of Commonwealth
income tax;
(ii) in any other case, at a rate equal to the
excess of his rate of tax over one half of
Commonwealth income tax.
(3) No relief shall be granted in accordance with the
provisions of subsection (1) of this section in respect of Com-
monwealth income tax charged in any part of the Common-
wealth unless the Legislature of that part has provided for
relief in respect of tax charged on income both in that part
and in the Colony in a manner similar to that provided for this
section.
(4) The expression "rate of tax" when applied to tax
paid or payable under this Ordinance, means the rate deter-
mined by dividing the amount of the tax paid or payable for
that year (Double Taxation Relief being left out of account)
by the total income for that year, except that where the
income which is the subject of a claim to relief under this
section is computed by reference to the provisions of section 13
on an amount other than the ascertained amount of the actual
profits, the rate of tax shall, be determined by the Comptroller.
(5) Where a person is, for any year of assessment,
resident both in the Colony and in a part or place in which
Commonwealth income tax is chargeable, he shall, for the
purposes of this section, be deemed to be resident where, during
that year, he resides for the longer period.
Double taxation 91. (1) If the Administrator in council by Order declares
arrangements. that arrangements sqpcified in the Order have been made with
the Government of any territory outside of the Colony with a
view to affording relief from double taxation in relation to
No. 21. Income Tax. 1967.
income tax and any tax of a similar character imposed by the
laws of that territory, and that it is expedient that those
arrangements should have effect, the arrangements shall have
effect in relation to income tax notwithstanding anything to
the contrary contained in any enactment.
(2) On making of an Order under this section with
respect to arrangements relating to any territory forming part
of the Commonwealth section 90 shall cease to have effect as
respects that territory except in so far as the arrangements
otherwise provide.
(3) Any Order made under this section may be revoked
by a subsequent Order.
S (4) The Administrator in Council may make rules for
carrying out the provisions of any arrangements having effect
under this section.
(5) Notwithstanding anything in any enactment con-
tained, an Order made under this section may be given retro-
spective effect from any date specified in the said Order.
92. (1) The provisions of this section shall have effect Tax credits.
where, under section 91, tax payable (hereinafter called
"foreign tax") in respect of any income in the territory with
the Government of which the arrangements are made, is to be
allowed as a credit against tax payable in respect of that
income in the Colony.
(2) The amount of the tax chargeable in respect of the
income shall be reduced by the amount of the credit:
Provided that credit shall not be allowed against tax for
any year of assessment unless the person entitled to the income
is resident in the Colony for that year.
(3) The credit shall not exceed the amount produced by
applying the "rate of tax" as defined in section 90 (4) to each
amount of income assessable in the Colony which is doubly
taxed and the total credit shall not exceed the total tax
chargeable before deducting any credit.
(4) In computing the amount of the income-
(a) where the tax chargeable depends on the amount re-
ceived in the Colony the said amount shall be increased
by the appropriate amount of the foreign tax in
respect of the income;
No. 21. Income Tax. 1967.
(b) where the income includes a dividend and under the
arrangements foreign tax not chargeable directly or by
deduction in respect of the dividend is to be taken
into account in considering whether any, and if so
what, credit is to be given against tax in respect of
the dividend included in the income shall be increased
by the amount of the foreign tax which falls to be
taken into account in computing the amount of the
credit; but notwithstanding, anything in this Ordin-
ance a deduction shall be allowed of any amount by
which the foreign tax in respect of the income
exceeds the credit therefore.
(5) Paragraph (a) of the preceding subsection (but not
the remainder thereof) shall apply to the computation of total
income for the purposes of determining the rate of tax men-
tioned in section 90 (4).
(6) Where-
(a) the arrangements provide, in relation to dividend of
some classes but not in relation to dividends of other
classes, that foreign tax not chargeable directly or by
deduction in respect of dividends is to be taken into
account in considering whether any, and if so what,
credit is to be given against tax in respect of the
dividends; and
(b) a dividend is paid which is not of a class in relation
to which the arrangements so provide, then if the
dividend is paid to a company which controls, directly
or indirectly not less than one half of the voting power
in the company paying the dividend, credit shall be
allowed as if the dividend were a dividend of a class
in relation to which the arrangements so provide.
(7) Credit shall not be allowed under the arrangements
against tax chargeable in respect of the income of any person
for any year of assessment if he elects that credit shall not be
allowed in the case of his income for that year.
Time limit 93. (1) Any claim for an allowance for relief or by way
for claims, of credit shall be made not later than six years after the end
of the year of assessment and in the event of any dispute as to
the amount allowable the claim shall be subject to objection
and appeal in like manner as an assessment.
No. 21. Income Tax. 1967.
(2) Where the amount of any relief or credit given
under this Ordinance is rendered excessive or insufficient by
reason of any adjustment of the amount of any tax payable
either in the Colony or elsewhere, nothing in this Ordinance
limiting the time for the making of assessments or claims for
relief shall apply to any assessment or claim to which the
adjustment gives rise, being an assessment or claim made not
later than six years from the time when all such assessments,
adjustments and other determinations have been made, whether
in the Colony or elsewhere, as are material in determining
whether any, and if so what, credit falls to be given.
94. (1) Where the tax paid or payable by a company Adjustment of
is affected by double taxation relief the amount to be set off tax deducted
from dividends
under section 39 or to be repaid under section 83 in respect and set-off.
of the tax deductible from any dividend paid by the company
shall be reduced as follows:-
(a) if no tax is chargeable on the recipient in respect of
the dividend the reduction shall be an amount equal
to tax on the gross dividend at the rate of double
taxation relief applicable thereto;
(b) if the rate of tax chargeable on the recipient Jin
respect of the dividend is less than the rate of double
taxation relief applicable to the dividend, the reduc-
tion shall be an amount equal to tax on the gross
dividend at the difference between those two rates.
(2) For the purposes of this section-
(a) if the income of the person chargeable includes one
dividend such as is mentioned in the preceding sub-
section, that dividend shall be deemed to be the
highest part of his income;
(b) if his income includes more than one such dividend,
a dividend shall be deemed to be a higher part of his
income than another dividend if the nett local rate
applicable to the former dividend is lower than that
applicable to the latter dividend;
(c) where the tax is chargeable at different rates in
respect of different parts of any such dividend, or
where tax is chargeable in respect of some part of
any such dividend and is not chargeable in respect of
some other part thereof, each part shall be deemed
to be a separate dividend.
No. 21. Income Tax 1967.
PART XIV.
MISCELLANEOUS.
Repeal and 95. The Ordinances set out in the First Schedule hereto
savings, are hereby repealed to the extent specified in the third column
First Schedule. of that Schedule:
Second Provided that, save for the Rules set out in the Second
Schedule. Schedule hereto, all Rules under any Ordinance hereby
repealed and in force at the time of coming into operation of
this Ordinance shall be deemed to have been made under this
Ordinance and shall continue in force until other provisions
shall be made by virtue of this Ordinance.
And further provided that the repealed Income Tax Ordin-
ance and the Income Tax (Amendment) Ordinances shall, not-
withstanding their repeal, continue to apply to income tax
chargeable, leviable and collectible under such Ordinances in
respect of 'years of income up to and including the year of
income 1966 as if such enactment had not been repealed.
119
Income Tax.
No. 21.
1967.
FIRST SCHEDULE (Section 95).
No of Ordinance
Chapter No. Short Title Extent of Repeal
and Year
Saint Vincent Banana Growers Asso-
ciation Ordinance
45 of 1954 Hotels Aids Ordinance Section 15
5 of 1952 Aid to Pioneer Industries Ordinance Section 8
1 of 1956 Income Tax Ordinance The Whole
15 of 1957 Income Tax (Amendment) Ordinance, The Whole
1957
12 of 1965 Income Tax (Amendment) Ordinance, The Whole
1965
9 of 1961 Income Tax (Amendment) Ordinance, The Whole
1961
11 of 1960 Income Tax (Amendment) Ordinance, The Whole
1960
12 of 1966 Income Tax (Amendment) Ordinance, The Whole
1966
SECOND SCHEDULE
Income Tax (Deductions) Rules, 1956 (No. 33 of 1956)
Income Tax (Payment of Government Employees and Pensioners)
Rules, 1951 (No. 10 of 1951).
S.R. & 0. 34 of 1963 Proclamation The Whole
Passed the Legislative Council this 21st day of September, 1967.
0. S. BARROW,
Clerk of the Legislative Council.
PRINTED BY THE GOVERNMENT PRINTER AT THE GOVERNMENT PRINTING OFFICE,
KINGSTOWN, ST. VINCENT.
[ Price $2.44. ]
1967.
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