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Group Title: Antigua, Montserrat and Virgin Islands gazette.
Title: The Antigua, Montserrat and Virgin Islands gazette
ALL VOLUMES CITATION THUMBNAILS PAGE IMAGE ZOOMABLE
Full Citation
STANDARD VIEW MARC VIEW
Permanent Link: http://ufdc.ufl.edu/UF00076853/00146
 Material Information
Title: The Antigua, Montserrat and Virgin Islands gazette
Physical Description: 12 v. : ; 25-35 cm.
Language: English
Creator: Antigua
Montserrat
British Virgin Islands
Publisher: Govt. Printer.
Place of Publication: St. John's? Antigua
Frequency: weekly
completely irregular
 Subjects
Subject: Law -- Periodicals -- Antigua and Barbuda   ( lcsh )
Law -- Periodicals -- Montserrat   ( lcsh )
Law -- Periodicals -- British Virgin Islands   ( lcsh )
Politics and government -- Periodicals -- Antigua and Barbuda   ( lcsh )
Politics and government -- Periodicals -- Montserrat   ( lcsh )
Politics and government -- Periodicals -- British Virgin Islands   ( lcsh )
Genre: federal government publication   ( marcgt )
legislation   ( marcgt )
periodical   ( marcgt )
 Notes
Dates or Sequential Designation: v. 1-12, no. 18; July 5, 1956-Mar. 30, 1967.
General Note: Includes supplements consisting of bills, ordinances, statutory rules & orders, etc.
 Record Information
Bibliographic ID: UF00076853
Volume ID: VID00146
Source Institution: University of Florida
Rights Management: All rights reserved by the source institution and holding location.
Resource Identifier: aleph - 001667609
oclc - 17270322
notis - AHX9420
lccn - 58045856
 Related Items
Preceded by: Leeward Islands gazette
Succeeded by: Antigua official gazette
Succeeded by: Montserrat official gazette
Succeeded by: Virgin Islands official gazette

Table of Contents
    Main
        Page 7
        Page 8
        Page 9
        Page 10
    Antigua, Statutory Rules and Orders, no. 45 of 1958: Exchange Control (Temporary Visitors) (Exemption) Order, 1958
        Page A-1
    Antigua, Statutory Rules and Orders, no. 46 of 1958: Exchange Control (Transitional Provisions) Order, 1958
        Page B-1
    Montserrat, Statutory Rules and Orders, no. 59 of 1958: Income Tax (Double Taxation Relief) (U.S.A.) Order 1958
        Page C-1
        Page C-2
        Page C-3
        Page C-4
        Page C-5
        Page C-6
        Page C-7
        Page C-8
        Page C-9
        Page C-10
        Page C-11
        Page C-12
        Page C-13
        Page C-14
        Page C-15
        Page C-16
        Page C-17
        Page C-18
        Page C-19
        Page C-20
        Page C-21
        Page C-22
        Page C-23
    Virgin Islands, Statutory Rules and Orders, no. 22 of 1958: Income Tax (Double Taxation Relief) (U.S.A.) Order 1958
        Page D-1
        Page D-2
        Page D-3
        Page D-4
        Page D-5
        Page D-6
        Page D-7
        Page D-8
        Page D-9
        Page D-10
        Page D-11
        Page D-12
        Page D-13
        Page D-14
        Page D-15
        Page D-16
        Page D-17
        Page D-18
        Page D-19
        Page D-20
        Page D-21
        Page D-22
        Page D-23
Full Text






THE

ANTIGUA, MONTSEI

AND

VIRGIN ISLANDS GAZ

Published by cAuthority.


THURSDAY, 8TH JANUARY, 1959.


Notices.


Under the provisions of section 4 of
the Public Health Ordinance, 1956,
the Governor in Council has been
pleased to appoint the following
members of the Central Board of
Health for the Colony of Antigua for
a period of two years from 1st January,
1959:
Dr. W. H. KING
Mr. JOSEPH LAURENT
Hon. G. A. SHEPPARD
Mr. WILLIAm ISAAC
Rev. A. E. HATCH-SYRETT

Administrator's Office.
St. John's,
Antigua.
2nd January, 1959.
Ref. No. S.S. 9/39.

The Administrator of Antigua has
appointed the undermentioned Mar-
riage Officer for the Colony of
Antigua:-

Captain LAWRENCE J. BEADLE.

Administrator's Office,
Antigua.
Ref. No. A. 8/4-III.


It is notified for general information
that under section 89 (1) of Public
Health Ordinance, 1956 (No. 34) the
Governor has appointed Mr. HAYDEN
THOMAS, to be a Milk Analyst for the
Colony of Antigua with effect from
the 2nd January, 1959.
Ref. No. A. 51/60.


The Montserrat Land
Acquisition Ordinance, 1958.



The number 20 of 1958 should
be substituted for the number 32 of
1958 appearing in Notice No. 134 of
issue No. 57 of the "Antigua, Mont-
serrat and Virgin Islands Gazette"
dated the 24th December, 1958
notifying assent by the Governor to
the abovementioned Ordinance.

Chief Secretary's Office,
Leeward Islands
at Antigua.
31st December, 1958.


No. 5.
Appointments, transfers, etc., in
tb,- public service, with effect from
the dants stated, are published for
general in formation:-
A ntigua.

GABRIEL. Miss A., appointed Uncer-
tificated Elementary School Teacher
Education Department.
Sept. 15, 1958
GREY, Miss J., appointed Junior
Clerk, Peasant Development Office.
April, 1, 1958.
HUNT, Miss H., Student Nurse ap-
pointed Staff Nurse, Holberton
Hospital. Aug. 1, 1958.

WARREN, K., appointed Junior Clerk,
Education Department.
Sept. 6, 1958.
Ref. No. A. C. 13/65-II.
Mornterrat.

ARTHURTON, P. J. F., Agricultural
Probationer seconded as temporary
Agricultural Assistant Grade IV
Agricultural Department.
Oct. 1, 1958.
M. E. 488.
BURNS, A., Head Prison Warder
transferred and appointed Foreman
Carpenter P. W. D. (P. O. Class 1)
Nov. 1, 1958.
M. E. 112.
DANIEL, W. B., Foreman Carpenter
P. W. D. (P. O. Class 1) retired
May 31, 1958.

GERALD, J. H., uncertificated teacher
Primary School seconded as tem-
porary Agricultural Assistant Grade
IV, Agricultural Department.
Sept. 1, 1958.
M. E. 479.
GRIFFIN, DR. C. N., O.B.E., retired
Medical Officer appointed to act as
Senior Medical Officer.
Sept. 17, 1958.
M. E. 245.
GREENAWAY, J. H., Prison Warder
Grade II, appointed Head Warder,
H. M. Prison. Nov. 1, 1958.
M. E. 398.
JEFFERS, H. D. P., Junior Clerk
Audit Department, transferred
Junior Clerk Post Office.
Dec. 1, 1958.
M. E. 422.

LEWIS, J. D., Principal, Treasury ap-
pointed Accountant. Jan. 1, 1958.
M. E. 215.


LEWIS, J. D., Accountant Treasury ap-
pointed to act as Treasurer. Mont-
serrat. Dec. 2. 1958.
M. E. 215.
MALONEY, S., Junior Clerk Electri-
city, Ice and Cold Storage Depart-
ment, resigned appointment.
Oct. 15, 1958.
M. E. 434.
PERKINS, HON. T. E. A., Treasurer,
appointed to act as Administrator,
Montserrat. Dec. 2, 1958.
M. E. 470.
PIPER, W. A., Junior Clerk P. W. D.,
seconded as Non-Graduate Assistant
(man) Secondary School, resigned
appointment. Dec. 17, 1958.
M. E. 863.
RUSSELL, Miss A. A., Junior Clerk
G. M. D. transferred as Junior Clerk
Audit Department. Dec. 1, 1958.
M. B. 336.
RUSSELL, Miss K. E., Junior Clerk,
Post Office transferred as Junior
Clerk G. M. D. Dec. 1, 1958.
M. E. 452.
RYAN, R. E., Clerical Probationer
Treasury appointed as Junior Clerk,
Electricity, Ice and Cold Storage
Department, on probation.
Oct. 16, 1958.
M. E. 483.
SCOTLAND, Mrs. C. A., Matron H. M.
Prison, retired. Dec. 4, 1958.
M..E. 331.
WEEKES, Miss C. L., Student Nurse
Glendon Hospital, appointed as
Radiographer, Glendon Hospital, on
probation. Dec. 1, 1958.
M. E. 348.


CONFIRMATION OF ORDINANCES.

No. 6.
The Secretary of State for the
Colonies has informed the Governor
that the power of disallowance will
not be exercised in respect of
Ordinance No. 12 of 1958.
The Oity Rate (Amendment) Ordi-
nanee, 1958.

Administrator's Office,
Antigua.
5th January, 1959.
Ref. No. A. 47/211.


X


VOL. IV.


_____~








8 THE ANTIGUA, MONTSERRAT & VIRGIN ISLANDS


No. 7.


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

Antigua.

No. 12 of 1958. "The City Rate
(Amendment) Ordinance, 1958."
16th December, 1958.

Chief Secretary's Offcoe,
Leeward Islands
at Antigua.
27th December, 1958.
Ref. No. 47/00480.


No. 8.

The Governor has this day been
pleased to assent to the undermen-
tionedl Ordinances:-

Antigua.
No. 18 of 1958. "The Customs Duties
(Dumping and Subsidies) Ordinance,
1958."

Chief Seoretary's Office,
Leeward Islands
at Antigua.
19th December, 1958.
Bef. No. 47/00569.
Virgin Islands.

No. 14 of 1958. "The Birth and
Deaths (Amendment) Ordinance,
1958."

Chief Secretary's Ofice,
Leeward Islands,
at Antigua.
29th December, 1958.
Ref. No. 47/00302.
No. 15 of 1958, "The External
Trade (Amendment) Ordinance,
1958."
Dec. 31, 1958
47/00250



No. 9.

The following Statutory Rules and
Orders are circulated with this Gazette
and form part thereof:-

Antigua.

No. 45 of 1958, "The Exchange
Control (Temporary Visitors) (Exemp-
tion) Order, 1958." 1 pp. Price 5 cts.

No. 46 of 1958, "The Exchange
Control (Transitional Provisions)
Order, 1958." 1 pp. Price 5 cts.

STATUTORY RULES & ORDERS.

Montserrat.

No. 59 of 1958, The Income Tax
(Double Taxation Relief) (U. S. A.)
Order, 1958." 23 pp. Price 50 cts.


Virgin Islands.

No. 22 of 1958, The Income Tax
(Double Taxation Relief) (U. 8. A.)
Order, 1958." 23 pp. 50 cts.


TENDER NOTICE.
Tenders are invited for the supply
to Government of its requirements of
cement not exceeding 8,000 bags per
month for the period ending 31st
December, 1959.

All cement should be delivered in
bags and the successful tenderer will
be required to keep the above quanti-
ties in stock in his storeroom and to
make deliveries therefrom in
unbroken bags and in good condition
as and when required by Government.

Government does not bind itself to
accept the lowest or any tender.
Tenders should be addressed in a
sealed envelope to the Minister, Pub-
lic Works and Communications,
Administrator's Office, and should
reach that office not later than 4 p.m.
on Monday, 12th January, 1959.

HENRY J. ELWIN,
Administrative Secretary.
P. W. C.
Administrator's Ofice,
Antigua.
5th January, 1959.
Rof. No. A. 41/36-II,




INCOME TAX NOTICE.


THE INCOME TAX ORDINANCE

No. 13 or 1957.


PUBLIC OFFICERS AND PENSIONERS.

Any public officer or pensioner
liable to pay income tax whose in-
come including that of his wife con-
sists solely of his and/or her emolu-
ments as a public officer or pensioner
or other allowance from public funds,
shall deliver a true and correct returni
of his whole income to the Commis-
sioner not later than the 31st day of
January, 1959.

(Section 81 and S. R. & 0., 1946,
No, 13).

OTHER PERSONS.

Every person (including a company)
liable to pay income tax shall deliver
a true and correct return of his whole
income not later than the 31st day of
March, 1959.

(Section 81 and S. R & O. 1946,
No. 13).


AZETTE. [January 8, 1959

AGENTS, TRUSTEES, ETC.


Any person having the direction,
control or management of any prop-
erty or concern, or being in receipt
pf income, on behalf of any person,
whether resident or non-resident, as
attorney, factor, agent, trustee, cura-
tor or committee should make and
deliver to the Commissioner a return
in respect of such property, concern
or income not later than the 31st
day of March, 1959.

(Sections 29 and 30).

All employers (including Heads of
Government Departments, Building
Contractors, Merchants, Estate Pro-
prietors, Steamship Agents, Steve-
dores) are hereby required to furnish
the Income Tax Commissioner with
lists showing name, address and total
remuneration of (a) their office Staff,
(b) all other employees (including
labourers, drivers of Motor Vehicles,
suppliers of transport services and
sub-contractors) whose total remu-
neration for the year 1958 exceed
Five hundred and forty dollars.
Heads of Government Departments
are not required to furnish lists of
employees who are on the pensionable
establishment of the Civil Service.

(Section 50 (2) a & b).

GENERAL.

Any person may be considered to
be "liable to pay income tax if his
income from all sources exceeds
Five hundred and forty dollars.

All claims for deduction from
income tax mnst be substantiated by
the production of receipts or other
bona fido evidence.

PENALTIES.

Any person liable to pay income
tax who fails to make or deliver a
return within the prescribed period
shall be guilty of an; offence against
this Ordinance and shall be liable on
conviction.to a penalty not exceeding
Five hundred dollars, and in default
of payment to imprisonment with or
without hard labour for a term not
exceeding six months.

Any person who makes or delivers
a false return or keeps or prepares
any false accounts or particulars con-
cerning any income on which tax is.
payable shall be guilty of an offence
and shall be liable on conviction to a
fine not exceeding Two thousand five
hundred dollars, or to imprisonment
with or without hard labour for a
term not exceeding six months.

E. G. O'M. BERRIDGE,
Commissioner of Income Tax.


29th December, 1958








THE ANTIGUA, MONTSERRIAT AND VIRGIN ISLANDS GAZETTE 9


TRADE MARKS OFFICE,
ANTIGUA 25th October, 1958.
FORMICA CORPORATION of
100 West Tenth Street, Wilmington,
State of Delaware, United States of
America, have applied for Registra-
tion of one Trade Mark consisting of
the following:-


FORMICA

in Class L (10) That is to say, sheets,
rods and tubes made of plastic or
resin-impregnated paper and wood
chips for use as table tops, desk tops,
wall panelling, elevator interiors,
,shelving, base boards, seats and seat
-backs, in the making of furniture,
and similar uses; electric insulating
materials; adhesives used to bind
-decorative laminates to other mate-
rials.

The Applicants claim that they
have used the said Trade Mark in
respect of the said goods for 30 years
before the date of their said Appli-
-cation.

Any person may within three
months from the date of the first
appearance of this Advertisement in
.the Antigua, Monteerrat and Virgin
Islands Gazette, give notice in dupli-
cate at the Trade Marks, Office,
Antigua, of opposition to Registration
-of the said Trade Mark.
EVAN CREQUn,
Ag. Registrar of Trade Marks.


RAINFALL FIGURES

Agricultural Department,

Antigua


Month
January
Feb.
March
April
May
June
July
August
September
October
November
December


1954. 1955. 1956. 1967. 1958.
3.04 2.16 1.40 3.16 0.92
2.46 0.68 1.23 2.39 0.66
1.08 085S 1.40 0.40 1.22
0.49 1'75 3.83 2.64 2.01
3.83 2.81 2.58 1.19 7.79
3.32 1.47 5.72 2.86 13.15
3.47 2.13 4.29 1.50 3.96
5.93 8.256 5.67 6.48 3.13
9.91 5.59 2.10 8.45 6.82
4.62 5.60 6.58 4.84 5,49
1.54 2.19 3.34 4.35 2.02
3.08 2.43 1.94 7.62 2.10
42.76 35.89 40.08 45.68 49.26


Month 1955 1956 1957 1958 1959
To 3rd Jan, 1.81 3.35 0.77 0.11 0.14

TRAFFIC NOTICE.

The Antigua Vehicles and Road
Traffic Ordinance
No. 5 of 1946.
By virtue of the power conferred
upon me by Section 2 of the Antigna
Vehicles and Road Traffic Ordinance
No. 5 of 1946, I hereby announce
that, until further notice, the lighting-
up time for vehicles shall be from
5.45 p.m. to 6.00 a.m.
Dated this 20th day of December,
1958.
H. G. SEWARD,
Traffic Commissioner.
Ref. No. 36/00008


Office of the Administrator

of Estates.

6th January, 1959.

In the matter of the Estate of
BYRON DESMOND ALLERTON,

late of the City of Saint John

in the Island of Antigua.

Deceased.


(Unrepresented)

Take notice that creditors residing
within the Colony are to come in and
prove their debts against the Estate
of the above-named deceased who
died in the Island of Antigua on the
9th day of December, 1957, on or
before the 8th day of May, 1959;
and that creditors residing out of the
Colony are to come in and prove their
debts against the said estate on or
before the 8th day of September,
1959.

In default of their so doing they
will be excluded from any benefit
arising from such Estate.


EVAN CREQUE,

Administrator of Estates.


TENDER NOTICE.

The Government of Antigua is offering for sale the well known motor vessel Lady Florence "
-together with a quantity of spare parts. Details of the vessel are set out below. Tenders for the
purchase of this vessel are accordingly invited.
2. The vessel has been insured up to March, 1959 in the sum of 12,000 .0 .0 Tenders should
%e addressed to the Minister, Public Works and Communications, Administrator's Office, St. John's,
Antigua, W. I. in a sealed envelope marked Tender for Lady Florence" and should reach that office
aiot later than 4 p.m. on Friday, the 30th day of January, 1959.

3. Inspection of the vessel can be made by arrangement with the Harbour Master.

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

PARTICULARS OF VESSEL.
The Lady Florence was built by J. I. Thornycroft, London, England, and registered with the
Board of Trade in 1929.


The Engine is in working
condition of the hull is fair.


Length
Breadth
Depth of Hold
Tonnage-Gross
Tonnage-Nett


40 feet
9 feet
3 feet
11 tons
7 tons


Speed 8 knots approximately
Engine-Gasoline driven 40 H. P.
order but the propeller and rudder shafts are broken.


The general


Administrator's Office,
St. John's,
Antigua,
25th November, 1958.
Ref. No. P.W.C. 70/54


January 8, 1959]









10 THE ANTIGUA, MONTSERRAT AND VIRGIN ISLANDS GAZETTE. [January 8,1959

Report on the By-Election during 1958 of members to serve in the Legislative
Council.

-In pursuance of the provisions of section 79(3) of the Antigua Constitution and Elections Ordinance, 1951 (No.
10/1951) I hereby report that in consequence of vacancies in the seats of the elected members of the Legislative Coun-
cil of the Colony caused by the resignations of the elected members for the electoral districts of Saint John (Rural)
South and Saint Mary's by-elections were held in the aforesaid electoral districts for the purpose of the election of
members to fill such vacancies.
The following persons were duly nominated in the undermentioned electoral districts:-


Saint John (Rural) South


Saint Mary's


(i) George Arlington Sheppard
(ii) Alfred James
Edgar Jonas Turner.


Mr. Edgar Jonas Turner being the only nominated member for the vacant seat of the member for Saint. Mary's
was declared duly elected on Nomination Day, 15th May, 1958.
As regards the electoral district of Saint John (Rural) South a poll was duly held on 29th May, 1958, at the-
Government Elementary School, All Saints, between the hours of 7 a.m. and 6 p.m., and the results of the voting inm
the seven polling divisions comprised in this electoral district were as follows:


Polling Divisions
All Saints


Sea View Farm


Buckleys

9,
Bendals


Ottos Hill


Potters


Candidates
Alfred James


George A. Sheppard
Alfred James
George A. Sheppard
Alfred James
George A. Sheppard
Alfred James
George A. Sheppard
Alfred James
George A. Sheppard
Alfred James


,, George A. Sheppard 90
Mr. George A. Sheppard having received 551 votes to 50 received by Mr. Alfred James, was duly declared by the-
Returning Officer as the elected member to represent the electoral district of Saint John (Rural) South in the Antigua-
Legislative Council. ,
The number of rejected ballot papers from all polling stations in this Polling Division was eleven while the
number of names of registered voters on the list of voters entitled to vote in this electoral district was1911. The
percentage of voters who voted at this by-election was, therefore, approximately thirty two per cent.
The by-election was carried out in an orderly manner throughout the electoral district and the election officers
performed their duties with diligence and efficiency.
HENRY J ELWIN,
Supervisor of Elections.
Administrator's Office,
St. John's, Antigua.
31st December, 1958.
Ref. No. A. 18/63.










Printed at the Government Printing Office, Antigua, Leew'ird Islands,
by EARL PIOOrT, Government Printer.-By Authority.
1959.
[Price $1.21]


Votes Polled
36









ANTIGU A.- 7

STATUTORY RULES AND/ '(ltKKS.

1958, N. 45. /

Exchange Control.

TIE EXCHANGE CONTROL (TEMPORARY VISITORS) (EXEMP-
TION) ORDER, 1958, DATED 9TH DECEMBER, 1958, MADE
BY THE GOVERNOR UNDER SECTION 33 OF THE EXCHANGE
CONTROL ORDINANCE, 1958 (No. 9 OF 1958).


1. SHORT TITLE. This Order may be cited as the
Exchange Control (Temporary Visitors) (Exemption) Order,
1958.

2. There shall be exempted from the obligation imposed
by the provisions of section 4 of the Exchange Control Ordi-
nance, 1958, any person in the Colony who is not resident
in the Colonv.

3. The Financial Secretary may at any time direct that
the exeptionl conferred by this Order shall not apply to
such peron as may be specified in the direction.

4. COMMENCEMENT. This Order shall come into
force on the 10th day of December, 1958.

Made by the Governor this 9th day of December, 1958.


1. G. TURBOTT,
Administrator.






Printed at the Government Printing Offioe Antigna, Leeward Islands,
by EARL PIGOTT, Government Printer.-By Authority,
1959
S510--1.59. [Price 5 cents.]


,.y7A- 7
fc-5-f-









ANTIGUA.

STATUTORY RULES AND ORDERS.
1958, No. 46.

Exchange Control.
THE EXCHANGE CONTROL (TRANSITIONAL PROVISIONS) ORDER,
1958, DATED 9TH DECEMBER, 1958, MADE BY THE GOV-
ERNOR UNDER SECTION 38 OF THE EXCHANGE CONTROL
ORDINANCE, 1958, (No. 9 OF 1958.)

1. SHORT TITLE. This Order may be cited as the
Exchange Control (Transiti nal Provisions) Order, 1958.
2. Subject to the provisions of this Order any direction,
permission or consent given or granted by the Governor under
anv regulation of the Defence (Finance) Regulations, 1939,
which could have been so given or granted under the corre-
sponding provision of the Exchange Control Ordinance, 1958,
and which is not superse:led by any order, direction, permis-
sion, consent or authority made, given or granted by the Gov-
ernor under that Ordinance shall have effect as if it had been
given or granted under the corresponding provision of that
Ordinance.
3. The provisions of tlie Third Schetdule to the Exchange
Control Ordinance, 1958 (wtich relates to blocked accounts)
shall have effect in relation to a;iv sum standing to the credit
of an account which is a blocked account as defined in the
Defence (Finance) Regulations, 1939, as if the Financial
Secretary had given a direction under section 34 of that
Ordinance that the sum should be credited to a blocked account
only.

4. COMMENCEMENT. This Order shall come into
force on the 10th day of December, 1958.

Made by the Governor this 9th day of December, 1958.
I. G. TURBOTT,
Administrator.

Printed at tne Government Printing Olfioe, Antigua, Leeward Islands,
by EARL PIQOTT, Government Printer.-By Authority.
1959.


510-1.59


Price 5 cents









MONTSERRA T.


STATUTORY RULES AND ORDERS.
1958, No. 59.


The Income Tax (Double Taxation Relief) (U.S.A.) Order,
1958, dated December 15, 1958, made by the Gover-
nor in Council under section 52A of the Income Tax
Ordinance, 1945 (No. 6 of 1945).


WHEREAS it is provided by section 52A of the Income
Tax Ordinance, 1945 (No. 6 of 1945) that if the Governor in
Council by Order declares that arrangements specified in the
Order have been made with the Government of any territory
outside the Colony with a view to affording relief from Double
Taxation in relation to Income Tax a aniany 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 not-
withstanding anything in any enactment:

AND WHEREAS by a Convention dated the 16th day
of April, 1945 and a protocol thereto dated the 6th day of
June, 1946 and a further protocol thereto dated the 25th May,
1954 and a further protocol thereto dated the 19th day of
August, 1957 between the Government of the United Kingdom
and the Government of the United States, arrangements were
made among other things for the avoidance of Double
Taxation :
AND WH EREAS provision is made in the said Conven-
tion as amended by the said protocols for the application by
means of a notification of extension given by either of the said
Governments to the other Government and acceptance thereof
by the other Government of the said Convention as amended,
subject to such modifications, if any, as may be specified in the
notification, to all or any of its Colonies, overseas territories,
protectorates or territories in respect of which it exercises a
mandate or trusteeship, which impose taxes substantially
similar in character to those which are the subject of the said
Convention :
AND WHEREAS by acceptance of a notification dated
the 3rd day of December, 1958, the said Convention as









amended, with certain modifications, was applied to the Colony
of Montserrat:
NOW, THEREFORE, the Governor in Council doth
hereby order as follows :-
1. SHORT TITLE. This Order may be cited as the
Income Tax (Double Taxation Relief) (U.S.A.) Order, 1958.
2. DECLARATION. It is hereby declared-
(a) that the arrangements specified in the First
Schedule to this Order, as modified by the provisions of
the Second Schedule to this Order, have been made with
the Government of the United States of America;
(b) that it is expedient that those arrangements
should have effect.
3. COMMENCEMENT. This Order shall be deemed to
have come into operation on the 15th day of December, 1958.
FIRST SCHEDULE.
PART I.-Convention between the Government of the
United Kingdom of Great Britian and Northern
Ireland and the Government of the United States of
America for the avoidance of Double Taxation and
the Prevention of Fiscal Evasion with respect to
taxes on income.
The Government of the United Kingdom of Great Britain
and Northern Ireland and the Government of the United
States of America,
Desiring to conclude a Convention for the avoidance of
double taxation and the prevention of fiscal evasion with
respect to taxes on income,
Have appointed for that purpose as their Plenipotentiaries:
The Government of the United Kingdom of Great
Britain and Northern Ireland :
The Right Honourable the Earl of Halifax K.G.,
Ambassador Extraordinary in Washington; and
The Government of the United States of America:
Mr. Edward R. Stettinius, Jr., Secretary of State;
Who, having exhibited their respective full powers, found
in good and due form, have agreed as follows:-








ARTICLE 1,
(1) The taxes which are the subject of the present
Convention are :

(a) In the United States of America:
The Federal income taxes, including surtaxes
and excess profits taxes (hereinafter referred to as
United States tax).
(b) In the United Kingdom of Great Britain and
Northern Ireland :
The income tax (including surtax), the excess
profits tax and the national defence contribution
(hereinafter referred to as United Kingdom tax).
(2) The present Convention shall also apply to any other
taxes of a substantially similar character imposed by either
Contracting Party subsequently to the date of signature of the
present Convention or by the Government of any territory to
which the present Convention is extended under Article XXII.

ARTICLE II.
(1) In the present Convention, unless the context other-
wise requires-
(a) The term United States means the United
States of America, and when used in a geographical sense,
means the States, the Territories of Alaska and of Hawaii,
and the District of Columbia.
(b) The term United Kingdom" means Great
Britain and Northern Ireland, excluding the Channel
Islands and the Isle of Man.
(c) The terms territory of one of the Contracting
Parties" and territory of the other Contracting Party "
mean the United States or the United Kingdom as the
context requires.
(d) The term United States corporation" means
a corporation, association or other like entity created or
organised in or under the laws of the United States.
(c) The term United Kingdom corporation means
any kind of juridical person created under the laws of the
United Kingdom.









(/) The terms "corporation of one Contracting
Party and corporation of the other Contracting Party "
mean a United States corporation or a United lKingdom
corporation as the context requires.
(g/) The term resident of the United Kingdom "
means any person (other than a citizen of the United
States or a United States corporation) who is resident in
the United Kingdom for the purposes of United Kingdom
tax and not resident in the United States for the purposes
of United States tax. A corporation is to be regarded as
resident in the United Kingdom if its business is managed
and controlled in the United Kingdom.
(h) The term "resident of the United States means
any individual who is resident in the United States for
the purposes of United States tax and not resident in the
United Kingdom for the purposes of United Kingdom
tax, and any United States corporation and any partner-
ship created or organized in or under the laws of the
United States, being a corporation or partnership which is
not resident in the United Kingdom for the purposes of
United Kingdom tax.
(i) The term United Kingdom enterprise"' means
an industrial or commercial enterprise or undertaking
carried on by a resident of the United Kingdom.
(j) The term United States enterprise" means an
industrial or commercial enterprise or undertaking carried
on by a resident of the United States.
(/,) The terms enterprise of one of the Contracting
Parties aid enterprise of the other Contracting Party "
mean a United States enterprise or a United Kingdtom
enterprise, as the context: requires.

(1) The term permanent establishment when
used with respect to an enterprise of one of the Contract-
ing Parties means a branch, management,.factory or other
fixed place of business, but does not include an agency
unless the agent has, and habitually exercises, a general
authority to negotiate and conclude contracts on behalf of
such enterprise or has a stock of merchandise from which
lie regularly fills orders on its behalf. An enterprise of
one of the Contracting Parties shall not be deemed to
have a permanent establishment in the territory of the
other Contracting Party merely because it carries on









business dealings in the territory of such other Contract-
ing Party through a bowni fide commission agent, broker
or custodian acting in the ordinary course of his business
as such. The fact that an enterprise of one of the
Contracting Parties maintains in the territory of the other
Contracting Party a fixed place of business exclusively for
the purchase of goods or merchandise shall not of itself
constitute such fixed place of business a permanent
establishment of such enterprise. The fact that a corpora-
tion of one Contracting Party his a subsidiary corporation
which is a corporation of the other Contracting Party
or which is engaged in trade or business in the territory of
such other Contracting Party (whether through a
permanent establishment or otherwise) shall not of itself
constitute that subsidiary corporation a permanent estab-
lishment of its parent corporation.
(2) For the purposes of Articles VI, VII, VII, IX
and XIV a resident of the United Kingdom shall not be
deemed to be engaged in trade or business in the United States
in any taxable year unless such resident has a permanent
establishment situated therein in such taxable vear. The same
principle shall be applied, muatisa mnutandis, by the United
Kingdom in the case of a resident of the United States.
(3) In the application of the provisions of the present
Convention by one of the Contracting Parties any term not
otherwise defined shall, unless the context otherwise requires,
have the meaning which it has under the laws of that Contract-
ing Party relating to the taxes which are the subject of the
present Convention.
ARTICLE III.
(1) A United Kingdom enterprise shall not be subject to
United States tax in respect of its industrial or commercial
profits unless it is engaged in trade or business in the United
States through a permanent establishment situated therein.
If it is so engaged, United States tax may be imposed upon the
entire income of such enterprise from sources within the United
States.
(2) A United States enterprise shall not be subject to
United Kingdom tax in respect of its industrial or commercial
profits unless it is engaged in trade or business in the United
Kingdom through a permanent establishment situated therein.
If it is so engaged, United Kingdom tax may be imposed upon
the entire income of such enterprise from sources within the









United Kingdom: Provided that nothing in this paragraph shall
affect any provisions of the law of the United Kingdom regard-
ing the imposition of United Kingdom excess profits tax and
national defence contribution in the case of inter-connected
companies:
(3) Where an enterprise of one of the Contracting Parties is
engaged in trade or business in the territory of the other Contract-
ing Party through a permanent establishment situated therein,
there shall be attributed to such permanent establishment the
industrial or commercial profits which it might be expected to
derive if it were an independent enterprise engaged in the same
or similar activities under the same or similar conditions and
dealing at arm's length with the enterprise of which it is a
permanent establishment, and the profits so attributed shall,
subject to the law of such other Contracting Party be deemed
to be income from sources within the territory of such other
Contracting Party.
(4) In determining the industrial or commercial profits
from sources within the territory of one of the Contracting
Parties of an enterprise of the other Contracting Party, no
profits shall be deemed to arise from the mere purchase of goods
or merchandise within the territory of the former Contracting
Party by such enterprise.
ARTICLE IV.

Where an enterprise of one of the Contracting Parties, by
reason of its participation in the management, control or capital
of an enterprise of the other Contracting Party, minkes with or
imposes on the latter, in their commercial or financial relations,
conditions different from those which would be made with an
independent enterprise, atny profits which would but for those
conditions have accrued to one of the enterprises but by reason
of those conditions have not so accrued, may he included in the
profits of that enterprise and taxed accordingly.

ARTICLE V.

(1) Notwithstanding the provisions of Articles III and IV
of the present Convention, profits which an individual (other
than a citizen of the United States) resident, in the United
Kingdom or a United Kingdom corporation derives from
operating ships documented or aircraft registered under the
laws of the United Kingdom, shall be exempt from United
States tax,









(2) Notwithstanding the provisions of Articles III and IV
of the present Convention, profits which a citizen of the United
States not resident in the United Kingdom or a United States
corporation derives from operating ships documented or aircraft
registered under the laws of the United States, shall be exempt
from United Kingdom tax.

(3) This Article shall be deemed to have superseded, on
and after the first day of January, 1945, as to United States
tax, and on and after the 6th day of April, 1945, as to United
Kingdom tax, the arrangements relating to reciprocal exemption
of shipping profits from income tax effected between the
Government of the United States and the Government of the
United Kingdom by exchange of Notes dated August 11, 1924,
November 18, 1924, November 26, 19-4, January 15, 1925,
February 13, 1925, and March 16, 1925, which shall accordingly
cease to have effect.
ARTICLE VI.

(1) The rate of United States tax on dividends derived
from a Ulnited States corporation by a resident of the United
Kingdom who is subject to United Kingdom tax on such
dividends and not engaged in trade or business in the United
States shall not exceed 15 per cent: Provided that such rate
of tax shall not exceed five per cent. if such resident is a
corporation controlling, directly or indirectly, at least 95
per cent. of the entire voting power in the corporation
paying the dividend, and not more than 25 per cent. of the
gross income of such paying corporation is derived from
interest and dividends, other than interest and dividends received
from its own subsidiary corporations. Such reduction of the
rate to five per cent. shall not apply if the relationship of the
two corporations has been arranged or is maintained primarily
with the intention of securing such reduced rate.
(9) Dividends derived from sources within the United
Kingdom by an individual who is (a) a resident of the United
States, (b) subject to United States tax with respect to such
dividends and (c) not engaged in trade or business in the United
Kingdom, shall be exempt from United Kingdom surtax.
(3) Either of the Contracting Parties may terminate this
Article by giving written notice of termination to the other
Contracting Party, through diplomatic channels, on or before
the thirtieth day of June in any year after the year 1945, and
in such event paragraph (1) hereof shall cease to be effective as
to United Stat, s tax on and after the first day of January, and









paragraph (2) hereof shall cease to be effective as to United
Kingdom tax on and after the 6th day of April, in the year
next following that in which such notice is given.

ARTICLE VII.
(1) Interest (on bonds, securities, notes, debentures, or on
any other form of indebtedness) derived from sources within
the United States by a resident of the United Kingdom who is
subject to' United Kingdom tax on such interest and not engaged
in trade or business in the United States, shall be exempt from
United States tax; but such exemption shall not apply to such
interest paid by a United States corporation to a corporation
resident in the United Kingdom controlling, directly or
indirectly, more than 50 per cent. of the entire voting power in
the paying corporation.
(2) Interest (on bonds, securities, notes, debentures, or on
any other form of indebtedness) derived from sources within the
United Kingdom by a resident of the United States who is
subject to United States tax on such interest and not engaged
in trade or business in the United Kingdom, shall be exempt
from United Kingdom tax; but such exemption shall not apply
to such interest paid by a corporation resident in the United
Kingdom to a United States corporation controlling, directly or
indirectly, more than 50 per cent. of the entire voting power
in the paying corporation.

ARTICLE VIII.

(1) Royalties and other amounts paid as consideration for
the use of, or for the privilege of using, copyrights, patents,
designs, secret processes and formula-, trademarks, and other
like property, and derived frbm sources within the United
States by a resident of the United Kingdom who is subject
to United Kingdom tax on such royalties or other amounts and
not engaged in trade or business in the United States, shall be
exempt from United States tax.

(2) Royalties and other amounts paid as consideration for
the use of, or for the privilege of using, copyrights, patents,
designs, secret processes and formula, trademarks, and other
like property, and derived from sources within the United
Kingdom by a resident of the United States who is subject to
ULu nLd S ateA tax on such royalties or other amounts and not
engaged in trade or business in the United Kingdom, shall be
exempted from United Kingdom tax.









(3) For the purposes of this Article the term royalties "
shall be deemed to include rentals in respect of motion picture
films.
ARTICLE IX.

(1) The rate of United States tax on royalties in respect
of the operation of mines or quarries or of other extraction of
natural resources, and on rentals from real property or from
an interest in such property, derived from sources within the
United States by a resident of the United Kingdom who is
subject to United Kingdom tax with respect to such royalties
or rentals and not engaged in trade or business in the United
States, shall not exceed 1-5 per cent.: Provided that any such
resident may elect for any taxable year to be subject to
United States tax as if such resident were engaged in trade or
business in the United States.
(2) Royalties in respect of the operation of mines or
quarries or of other extraction of natural resources. and rentals
from real property or fr-om an interest in such property, derived
from sources within the United Kingdom by an individual who
is (a) a resident of the United States, (b) subject to United
States tax with respect to such royalties and rentals, and (c)
not engaged in trade or business in the United Kingdom, shall
be exempt from United Kingdom surtax.

ARTICLE X.

(1) Any salary, wage, similar remuneration, or pension,
paid by the Government of the United States to an individual
(other than a British subject who is not also a citizen of the
United States) in respect of services rendered to the United
States in the discharge of governmental functions, shall be
exempt from United Kingdom tax.
(2) Any salary, wage(, similar remuneration, or pension,
paid by the Government of the United Kingdom to an indi-
vidual (other than a citizen of the United States who is not also
a British subject) in respect of services rendered to the United
Kingdom in the discharge of governmental functions, shall be
exempt from United States tax.

(3) The provisions of this Article shall not apply to
payments in respect of service.; rendlred in connection with any
trade or business carried on by either of the Contracting Parties
for purposes of profit.









ARTICLE XI.
(1) An individual who is a resident of the United Kingdom
shall be exempt from United States tax upon compensation for
personal (including professional) services performed during the
taxable ) ear within the United States if (a) he is present within
the United States for a period or periods not exceeding in the
aggregate 183 dlays during such taxable year, and (b) such
services are performed for or on behalf of a person resident in
the United States.
(2) An individual who is a resident of the United States
shall he exempt from United Kingdom tax upon profits, emolu-
ments or other rcnuneration in respect of personal (including
professional) services performed within the United Kingdom
in any year of assessment if (a) he is present within the United
Kingdom for a period or pe; iods not, xc(eding in the aggregate
183 days during that year, and (b) such services are performed
for or on behalf of a person resident in the United States.
(3) The provisions of this Article shall not apply to the
compensation, profits, emoluments or other remuneration of
public entertainers such as stage, motion picture or radio artists,
musicians and athletes.
AKlTICLE XII.
(1) Any pension (other than a pension to which Article
X applies), and any life annuity, derived from sources within
the United States by an individual who is a resident of the
United Kingdom shall be exempt from United States tax.
(2) Any pension (other than a pension to which Article X
applies). andl nv life annuity, derived from sources within the
United Kinrgdom by an intiixidual who is a re:-idnit of the
United States shall be exempt from United Kingdom tax.
(3) The term "life annuity means a stated sumi payable
periodically at stated times, during life or during a specified or
ascertainable period of time, under an obligation to make the
payments in consideration of lioney paid.
ARTICLE XIII.

(1) Subject to section 131 of the United States Internal
Revenue Code as in effect on the first day of January, 1945,
United Kingtdn tax shall be allowed ;as a credit against. United
States tax. For tiis tpirpo ', the ;eciiient of a dividend paid
by a corporation which is a resident of the United Kindom









shall be deemed to have paid the United Kingdom income tax
appropriate to such dividend if such recipient elects to include
in his gross income for the purposes of United States tax the
amount of such United Kingdom income tax.
(2) Subject to such provisions (which shall not affect the
general principle hereof) as may be enacted in the United King-
dom, United Status tax payable in respect of income from
sources within the United States shall be allowed as a credit
against any United Kingdom tax payable in respect of that in-
come. Where such income is an ordinary dividend paid by a
United States corporation, such credit shall take into account
(in addition to any United States income tax deducted from or
imposed on such dividend) the United States income tax im-
posed on such corporation in respect of its profits, and where
it is a dividend paid on participating preference shares and
representing both a dividend at the fixed rate to which the
shares are entitled and an additional participation in profits,
such tax on profits shall likewise be taken into account in so
far as the dividend exceeds such fixed rate.
(3) For the purposes of this Article, compensation, profits,
emoluments and other remuneration for personal (including pro-
fessional) -ervices shall be deemed to be income from sources
within the territory of the Contracting Party where such ser-
vices are performed.
ARTICLE XIV.
A resident of the United Kingdom not engaged in trade or
business in the United States shall be exempt from United States
tax on gains from the sale or exchange or capital assets.

ARTICLE XV.
Dividends and interest paid on or after the first day of Janu-
ary, ]945, by a Unitcd Kingdom corporation shall he exempt
from United Smttes tax except where the recipient is a citizen
of or a resident of the United States or a United States corpo-
ration.

ARTICLE XVI.
A United Kingdom corporation shall be exempt from
United States tax on its accumulated or undistributed e:ninigs,
profits, income or surplus, if individuals; who are residents of
the United lKingdom control, ii ectly or iitlirecAly,. throughout
the last half of the taxable year, more than 50 per cent. of the
entire voting power in such corporation.









AwriClE: XVII.
(1) The United States income tax liability for any taxable
year beginning prior to the 1st January, 1936, of any indivi-
dual (other than a citizen of the United States) resident in the
United Kingdom, or of any United Kiingdom corporation,
remaining unpaid on the date of signatures of the present Con-
vention, inay be adjusted on a basis satisfactory to the United
States Commissioner of internal Revenue: Provided that the
allounllt to be paid in settlement of such liability shall not
exceed the amount of the liability which would have been
determined if-
(a) the United States Revenue Act of 1936 (except
in the case of a Uniited Kingdom corporation in which
more than 50 per cent. of the entire voting power was
controlled, directly or indirectly, throughout the latter half
of the taxable year, by citizens or residents of the United
States), and

(h) Articles XV and X V of the present Convention,
had been in effect for such year. If the taxpayer was not,
within the meaning of such Revenue Act, engaged in
trade or business in the United States and had no office or
place of business therein during the taxable year, the
amount of interest and penalties shall not exceed 50 per
cent. of the amount of the tax with respect to which such
interest and penalties have been computed.

(2) The United States income tax unpaid on the date of
signature of the present Convention for any taxable year be-
gininng after the thirty-first day of December, 1935, and prior
to the first day of January, 1945, in tile case of an individual
(other than a citizen of the United States) resident of the
United Kingdom, or in the case of any united d Kingdom corpo-
ration shall be det rinined as if the provisions of Articles XV
and XVI of the present Convention had been in effect for such
taxable year.

(3) The provisions of paragraph (1) of this Article shall
not apply-

(a) unless the taxpayer files with the Commnissioner
of InternaJl Reven'ue on or before the thirty-first day of
December. i!) 17, a recli'st that such tax liability be so
adjusted an"i f'rni;slhe. -icch iniforination as the Coimnmis-
sioner may require; or









(b) in any case in which the Commissioner is satisfied
that any deficiency in tax is due to fraud with intent to
evade the tax.
ARTICLE XVIII.
A professor or teacher from the territory of one of the Con-
tracting Parties who visits the territory of the other Contracting
Parry for the purpose of teaching for a period not exceeding
two years, at a university, college, school or other educational
institution in the territory of such other Contracting Party
shall be exempted by such other Contracting Party from tax on
his remuneration for such teaching for such period.

ARTICLE XIX.
A student or business apprentice from the territory of one
of the Contracting Parties who is receiving fulltime education
or training in the territory of the other Contracting Party shall
be exempted by such other Contracting Party from tax on pay-
ments made to him by persons within the territory of the
former Contracting. Party for the purposes of iis maintenance,
education or training.

ARTICLE XX.
(1) The taxation authorities of the Contracting Parties
shall exchange such information (being information available
under the respective taxation laws of the Contracting Parties)
as is necessary for carrying out the provisions of the present
Convention or for the prevention of fraud or the administration
of statutory provisions against legal avoidance in relation to the
taxes which are the subject of the present Convention. Any
information so exchanged shall be treated as secret and shall
not be disclosed to any person other than those concerned with
the assessment and collection of the taxes which are the subject
of the present Convention. No information shall be exchanged
which would disclose any trade secret or trade process.
(2) As used in this Article, the term taxation authori-
ties means, in the case of the United States, the Commissioner
of Internal Revenue or his authorised representative; in the
case of the United Kingdom, the Commissioners of Inland
Revenue or their authorized representative; and, in the case of
any territory to which the present Convention is extended under
Article XXII, the competent authority for the administration
in such territory of the taxes to which the present Convention
applies.









AWITICILE XXL


(1) The nationals of one of the Contrncting Parties shall
not, while resident in the territory of the other Contracting
Party, be subjected therein to other or more burdensome taxes
than are the nationi.!s of such other Contracting Party resident
in its territory.
(2) The term nationals as used in this Article means-
(a) In relation to the United Kingdom, all British
subjects and British protected persons, from the United
Kingdom or any territory with respect to which the
present Convention is applicable by reason of extension
made by the United Kingdom under Article XXII; and
(b) In relation to the United States, United States
citizens and all persons under the protection of the
United States, from the United States or any territory
to which the present Convention is applicable by reason
of extension made by the United States under Article
XXII;
and includes all legal persons. partnerships and associations
deriving their status as such from, or created or organised
under, the laws in force in any territory of the Contracting
Parties to which the present Convention applies.
(3) In this Article the word taxes means taxes of
every kind or description, whether national, federal, state,
provincial or municipal.

ARTICLE XXII.

(1) Either of the Contracting Parties may, at the time
of exchange of instruments of ratification or thereafter
while the present Convention continues in force, by a writ-
ten notification of extension given to the other Contracting
Party through diplomatic channels, declare its desire that
the operation of the present Convention shall extend to all
or any of its colonies, overseas territories, protectorates, or
territories in respect of which it exercises a mandate, which
impose taxes substantially similar in character to those
which are the subject of the present Convention. The
present Convention shall apply to the territory or territories
named in such notification on the date or dates specified in
the notification (not being less than sixty days from the
date of the notification) or, if no date is specified in respect









of any such territory, on the sixtieth day after the date of
such notification, unless, prior to the date on which the
Convention would otherwise become applicable to a particu-
lar territory, the Contracting Party to whom notification is
given shall have informed the other Contracting Party in
writing through diplomatic channels that it does not accept
such notification as to that territory. In the absence of such
extension, the present Convention shall not apply to any
such territory.
(2) At any time after the expiration of one year from
the entry into force of an extension under paragraph (1) of
this Article, either of the Contracting Parties may, by writ-
ten notice of termination given to the other Contracting
Party through diplomatic channels, terminate the applica-
tion of the present Convention to any territory to which it
has been extended under paragraph (1), and in such event
the present Convention shall cease to apply, six months
after the date of such notice, to the territory or territories
named therein, but without affecting its continued applica-
tion to the United States, the United Kir.gdom or to any
other territory to which it has been extended under para-
graph (1) hereof.
(3) In the application of the present Convention in
relation to any territory to which it is extended by notifica-
tion by the United Kingdom or the United States references
to the "United Kingdom" or, as the case may be, the
" United States" shall be construed as references to that
territory.
(4) The termination in respect of the United States or
the United Kingdom of the present Convention under
Article XXIV or of Article VI shall, unless otherwise
expressly agreed by both Contracting Parties, terminate the
application of the present Convention or, as the case may
be, that article to any territory to which the Convention has
been extended by the United States or the United Kingdom.
(5) The provisions of the preceding paragraphs of this
Article shall apply to the Channel Islands and the Tsle of
Man as if they were colonies of the United Kingdom.
ARTICLE XXIII.
(1) The present Convention shall be ratified and the
instruments of ratification shall be exchanged at Washing-
ton as soon as possible.









(2) IUpon exchange of 'ratilicatiuos, the present Con-
vention shall have effect-
(a) as respects United States tax, for the taxable
years beginning on or after the first day of January,
1945;
(b) (i) as respects United Kingdom income tax,
for the year of assessment beginning on the 6th day of
April, 1945, and subl~quent years; (ii) as respects
United Kingdom surtax, for the year of assessment
beginning on the 6th day of April, 1944, and subse-
quent years; and (iii) as respects United Kingdom
excess profits tax and national defence contribution,
for any chargeable accounting period beginning on or
after the first day of April, 19145, and for the unexpired
portion of sny chargeable accounting period current at
that date.
AnrcLJ XXIV.

(1) The present Convention shall continue in effect
indefinitely but either of the Contracting Parties may, on or
before the 30th day of June in any year after the year
1946, give to the other Contracting Party, through diplo-
matic channels, notice of termination and, in snch event,
the present Convention shall cease to be effective-
(a) as respects United States tax for the taxable
years beginning on or after the first day of January in
the year next following that in which such notice is
given;
(b) (i) as respects United Kingdom income. tax,
for any year of assessment beginning on or after the
6th day of April in the year next following that in
which such notice is given; (ii) as respects United
Kingdom surtax, for any year of assessment beginning
on or after thle th day of April in the year in which
such notice is given; and (iii) as respects United
Kingdom excess profits tax and national defence con-
tribution, for any chargeable accounting period begin-
ning on or after the first day of April in the year next
following that in which such notice is given and for the
unexpired portion of any chargeable accounting period
current at that date.
(2) The termination of the present Convention or of
any Article thereof shall not have the effect f reviving any









treaty or arrangement abrograted by the present Conven-
tion or by treaties previously concluded between the
Contracting Parties.
In witness whereof the above-mentioned Plenipoten-
tiaries have signed the present Convention and have affixed
thereto their seals.
Done at Washington, in duplicate, on the sixteenth day
of April, one thousand nine hundred and forty-five.
For the Government of the United Kingdom of
Great Britain and Northern Ireland:
[L.S.] HALIFAX.
For the Government of the United States of
America;
[LS.] E. R, STETTINIUS, JR,

PART II.-PROTOCOL.

The Government of the United Kingdom of Great
Britain and Northern Ireland and the Government of the
United States of America,
Desiring to conclude a supplementary Protocol modi-
fying in certain respects the Convention for the avoidance
of double taxation and the prevention of fiscal evasion with
respect to taxes on income which was signed at Washington
on April 16th, 1945,

Have agreed as follows:

ARTICLE I.

Paragraph (3) of Article XI of the Convention of
April 16th, 1945, for the avoidance of double taxation and
the prevention of fiscal evasion with respect to taxes on
income shall be deemed to be deleted and of no effect.

ARTICLE 11.

This Protocol, which shall be regarded as an integral
part of the said Convention, shall be ratified and the instru-
ments of ratification thereof shall be exchanged at Wash-
ington.









IN WITNESS WHEREOF the undersigned Plenipo-
tentiaries, being authorised thereto by their respective
Governments, have signed this Protocol and have affixed
thereto their seals.

DON E at Washington, in duplicate, this sixth day of
June, 1946.
FOR TIHE GOVERNMENT OF THE UNITED KINGDOM OF
GREAT BRIITAIN AND NORTHERN IRELAND:
JOHN BALFOUR,
His Majesty's Envoy Extraordinary
and Minister Plenipotentiary
in Washington.
FOR THE GOVERNMENT OF THE UNITED STATES OF
AMERICA:
JAMES F. BYRNES,
Secretary of State of the
United States of America.



Supplementary Protocol amending the Convention for the
Avoidance of Double Taxation and the Prevention of
Fiscal Evasion with respect to Taxes on Income, signed
at Washington on the 16th April, 1945, as modified by
the Supplementary Protocol, signed at Washington on
the 6th June, 1946.
The Government of the United Kingdom of Great Britain
and Northern Ireland and the Government of the United
States of America,
Desiring to conclude a further Supplementary Protocol
amending the Convention for the Avoidance of l)ouble Taxa-
tion and the Prevention of Fiscal Evasion with respect to
Taxes on Income, signed at Washington on the 16th April,
1945, as modified by the Supplementary Protocol, signed at
Washington on the 6th June, 1946,

Have agreed as follows:

ARTICLE I.
Paragraph (1) of Article XXII of the Convention of
the 16th April, 1945, for the Avoidance of Double Taxation
and the Prevention of Fiscal Evasion with respect to Taxes
on Income is hereby amended to read as follows:








(1) Either of the Contracting Parties may, at any
time while the present Convention continues in force,
by a written notification given to the other Contracting
Party through the diplomatic channel, declare its desire
that the operation of the present Convention, either in
whole or in part or with such modifications as may be
found necessary for special application in a particular case,
shall extend to all or any of its territories for whose
international relations it is responsible, which impose
taxes substantially similar in character to those which are
the subject of the present Convention. When the other
Contracting Party has, by a written communication
through tle diplomatic channel, signified to the first
Contracting Party that such notification is accepted in
respect of such territory or territories, the present Con-
vention, in whole or in part or with such modifications as
may be found necessary for special application in a
particular case, as specified in the notification, shall apply
to the territory or territories named in the notification on
and after the date or dates specified therein. None of the
provisions of the present Convention shall apply to any
such territory in the absence of such acceptance in respect
of that territory."

ARTICLE II.
This supplementary Protocol, which shall be regarded
as an integral part of the said Convention, shall be ratified
and the instruments of ratification thereof shall be
exchanged in London.
IN WITNESS WHEREOF the undersigned, being
authorized thereto by their respective Governments, have
signed this supplementary Protocol and have affixed thereto
their seals.
DONE in duplicate at Washington this twenty-fifth
day of May, 1954.

FOR THE GOVERNMENT OF THE UNITED KING-
DOM OF GREAT BRITAIN AND NORTHERN
IRELAND:
ROGER MAKING,
Her Majesty's Ambassador
Extraordinary and Plenipotentiary
at Washington.









FOR THE GOVERNMENT OF THE UNITED STATES
OF AMERICA:
JOHN FOSTER DULLES,
Secretary of S ate of the United
States of America.


Supplementary Protocol between the United Kingdom of
Great Britain and Northern Ireland and the United
States of America amending the Convention for the
Avoidance of Double Taxation and the Prevention of
Fiscal Evasion with respect to Taxes on Income, signed
at Washington on the 16th April, 1945, as modified
by the Supplementary Protocol signed at Washington
on the 6th June, 1946. and by the Supplementary
Protocol signed at Washington on the 25th May,
1954.
The Government of the United Kingdom of Great
Britain and Northern Ireland and the Government of the
United States of America,
Desiring to conclude a further supplementary Protocol
amending the Convention for the avoidance of Double Tax-
ation and the Prevention of Fiscal Evasion with respect to
Taxes on Income, signed at Washington on the 16th April,
1945, as modified by the Supplementary Protocol signed at
Washington on the 6th June, 19)16, and by the Supplemen-
tary Protocol signed at Washington on the 25th May, 1954,
Have agreed as follows:
ARTICLE I.
Paragraphs (1) and (2) of Article VIII of the Conven-
tion of the 6ith April, 19t45, for the Avoidance of Double
Taxation and the Prevention of Fiscal Evasion with respect
to taxes on income are hereby amended to read as follows:
(1) Royalties and other amounts paid as consid-
eration for the use of, or for the privilege of using,
copyrights, patents, designs, secret processes and
formulae, trade marks and other like property, and
derived from sources within the United States by a
resident of the United Kingdom who is subject to
SUnited Kingdom tax on such royalties or other amounts
shall be exempt from United States tax (a) if such
resident is not engaged in trade or business in the
United States through a permanent establishment








situated therein or (b) if such resident is so engaged,
the royalties or other amounts are not directly asso-
ciated with the business carried on through that
permanent establishment.

(2) Royalties and other amounts paid as con-
sideration for the use of, or for the privilege of using,
copyrights, patents, designs, secret processes and
formulae, trade marks and other like property, and
derived from sources within the United Kingdom by a
resident of the United States who is subject to United
States tax on such royalties or other amounts shall be
exempt from United Kingdom tax (a) if such resident
is not engaged in trade or business in the United King-
dom through a permanent establishment situated
therein or (b) if such resident is so engaged, the royal-
ties or other amounts are not directly associated with
the business carried on through that permanent estab-
lishment."

ARTICLE II.
Paragraph (1) of Article XIII of the said Convention
is hereby amended to read as follows:

(1) Subject to sections 901' to 905 of the United
States Internal Revenue Code as in effect on the 1st
day of January 1956, United Kingdom tax shall be
allowed as a credit against the United States tax. For
this purpose

(a) the recipient of a dividend paid by a cor-
poration which is a resident of the United Kingdom
shall be deemed to have paid the United Kingdom
tax appropriate to such dividend, and
(b) the recipient of any royalty or other
amount coming within the scope of Article VIII
of the present Convention shall be deemed to have
paid any United Kingdom tax legally deducted
from the royalty or other amount by the person
by or through whom any payment thereof is made,
if the recipient of the dividend or royalty or other
amount, as the case may be, elects to include in his
gross income for the purposes of United States tax the
amount of such United Kingdom income tax,"








AIrrCLE III.

(1) This supplementary Protocol shall be ratified and
the instruments of ratification shall be exchanged at
London as soon as possible.
(2) This supplementary Protocol shall enter into force
upon the exchange of instruments of ratification and shall
thereupon have effect-
(a) In the United Kingdom:
(i) as respects income tax and surtax for any year
of assessment beginning on or after the
6th April 1956;
(ii) as respects profits tax for any chargeable
accounting period beginning on or after the
1st April 1956, and for the unexpired portion
of any chargeable accounting period current
at that date.
(b) In the United States:
As respects taxable years beginning on or
after the 1st January 1956.

IN WITNESS WHEREOF the undersigned, being
authorized thereto by their respective Governments, have
signed this supplementary Protocol and have affixed thereto
their seals.
DONE in duplicate at Washington this nineteenth day
of August, 1957.
For the Government of the United Kingdom of Great
Britain and Northern Ireland:
[L.S.] HAROLD CACCIA.

For the Government of the United States of America:

[LS.] JOHN FOSTER DULLES.









SECOND SCHEDULE.


1. APPLICATION. (a) The provisions of the Convention
and Protocols incorporated in the First Schedule to this Order
shall apply as modified below-
(i) As if the contracting parties were the Colony
of Montserrat and the Government of the United
States; and as if the tax concerned in the case of
the Colony were the tax on income imposed by
the Income Tax Ordinance, 1945;
(ii) as if references to the date of signature were
references to the 3rd day of December, 1958;
(iii) as if references to the 6th day of April were
references to the 1 st day of January.
(b) The extension shall have effect in the Colony as
respects tax for the year of assessment next following that in
which the last of those measures shall have been taken in the
United States and the Colony necessary to give the extension
the force of law in the United States and the Colony and for
subsequent years of assessment and will have effect in the
United States as respects United States tax for the taxable
year beginning on or after the 1st day of January in that next
following calendar year.
2. MODIFICATIONS. (a) In Article VI (2) the words
"exempt from United Kingdom Surtax" shall be understood
for the purposes of this extension as though they read shall
not be liable to any tax in the territory other than tax imposed
with respect to the profits or earnings of the corporation out of
which such dividends are paid ".
(b) In Article IX (2) the words shall be exempt from
United Kingdom Surtax shall be understood for the purposes
of this extension as though they read shall not be liable to
tax in the territory at a rate in excess of the rate applicable to
a company ".
(c) Articles VII, XIV and XVI shall be deemed to be
deleted.
Made by the Governor in Council this 15th day of
December, 1958.
GEORGE R. E. CABEY,
Clerk of the Council.
Prinbed at the Government Pinting Officc. Antigua, Leoward Islands,
by EARL PIGOTT, Government Printer-By Authority
1969.


[Price 50 acnts.]


200-1.59.









VIRGIN ISLANDS,


STATUTORY RULES AND ORDERS.
1958, No. 22.


The Income Tax (Double Taxation Relief) (U.S.A.) Order,
1958, dated December 30, 1958, made by the Gover-
nor in Council under section 52A of the Income Tax
Ordinance. 1946 (No. 2 of 1946).


WHEREAS it is provided by section 52A of the Income
Tax Ordinance, 1946 (No. 2 of 1946) that if the Governor in
Council by Order declares that arrangements specified in the
Order have been made with the Government of any territory
outside the Colony with a view to affording relief from Double
Taxation in relation to Income Tax and any tax of a similar
character imposed by the laws of that territory and that it is
expedient that those arrangements should have effect, the
arrangements shall have effect in relation to Income Tax not-
withstanding anything in any enactment:

AND WHEREAS by a Convention dated the 16th day
of April, 1945 and a protocol thereto dated the 6th day of
June, 1946 and a further protocol thereto dated the 25th May,
1954 and a further protocol thereto dated the 19th day of
August, 1957 between the Government of the United Kingdom
and the Government of the United States, arrangements were
made among other things for the avoidance of Double
Taxation :
AND WHEREAS provision is made in the said Conven-
tion as amended by the said protocols for the application by
means of a notification of extension given by either of the said
Governments to the other Government and acceptance thereof
by the other Government of the said Convention as amended,
subject to such modifications, if any, as may be specified in the
notification, to all or any of its Colonies, overseas territories,
protectorates or territories in respect of which it exercises a
mandate or trusteeship, \-which impose taxes substantially
similar in character to those which are the subject of the said
Convention :
AND WHEREAS by acceptance of a notification dated
the 3rd day of December, 1958, the said Convention as









amended, with certain modifications, was applied to the Colony
of Virgin Islands:
NOW, THEIREFORE, the Governor in Council doth
hereby order as follows :-
1. SHORT TITLE. This Order may be cited as the
Income Tax (Double Taxation Relief) (U.S.A.) Order, 1958.
2. DECLAR TION. It is hereby declared-
(a) that the arrangements specified in the First
Schedule to this Order, as modified by the provisions of
the Second Schedule to this Order, have been made with
the Government of the United States of America;
(b) that it is expedient that those arrangements
should have effect.
3. COMMENCEMENT. This Order shall be deemed to
have come into operation on the 30th day of December, 1958.
FIRST SCHEDULE.
PART I.-Convention between the Government of the
United Kingdom of Great Britian and Northern
Ireland and the Government of the United States of
America for the avoidance of Double Taxation and
the Prevention of Fiscal Evasion with respect to
taxes on income.
The Government of the United Kingdom of Great Britain
and Northern Ireland and the Government of the United
States of America,
Desiring to conclude a Convention for the avoidance of
double taxation and the prevention of fiscal evasion with
respect to taxes on income,
Have appointed for that purpose as their Plenipotentiaries:
The Government of the United Kingdom of Great
Britain and Northern Ireland :
The Right Honourable the Earl of Halifax K.G.,
Ambassador Extraordinary in Washington; and
The Governmlent of the United States of America:
SMr. Edward R. Stettinius, Jr., Secretary of State;
Who, having exhibited their respective full powers, found
in good and due form, have agreed as follows:-









ARTICLE 1,


(1) The taxes which are the subject of the present
Convention are :

(a) In the United States of America:
The Federal income taxes, including surtaxes
and excess profits taxes (hereinafter referred to as
United States tax).
(b) In the United Kingdom of Great Britain and
Northern Ireland :
The income tax (including surtax), the excess
profits tax and the national defence contribution
(hereinafter referred to as United Kingdom tax).
(2) The present Convention shall also apply to any other
taxes of a substantially similar character imposed by either
Contracting Party subsequently to the date of signature of the
present Convention or by the Government of any territory to
which the present Convention is extended under Article XXII.

ARTICLE II.

(1) In the present Convention, unless the context other-
wise requires-
(a) The term United States means the United
States of America, and when used in a geographical sense,
means the States, the Territories of Alaska and of Hawaii,
and the District of Columbia.
(b) The term United Kingdom" means Great
Britain and Northern Ireland, excluding the Channel
Islands and the Isle of Man.
(c) The terms territory of one of the Contracting
Parties" and territory of the other Contracting Party "
mean the United States or the United Kingdom as the
context requires.
(c) The term United States corporation means
a corporation, association or other like entity created or
organised in or under the laws of the United States.
(c) The term United Kingdom corporation means
any kind of juridical person created under the laws of the
United Kingdom,









(,/') The terms "corporation of one Contracting
Party and corporation of the other Contracting Party "
mean a United States corporation or a United Kingdom
corporation as the context requires.
(9) The term resident of the United Kingdom "
means any person (other than a citizen of the United
States or a United States corporation) who is resident in
the United Kingdom for the purposes of United Kingdom
tax and not resident in the United States for the purposes
of United States tax. A corporation is to be regarded as
resident in the United Kingdom if its business is managed
and controlled in the United Kingdom.
(h) The term "resident of the United States means
any individual who is resident in the United States for
the purposes of United States tax and not resident in the
United Kingdom for the purposes of United Kingdom
tax, and any United States corporation and any partner-
ship created or organized in or under the laws of the
United States, being a corporation or partnership which is
not resident in the United Kingdom for the purposes of
United Kingdom tax.
(i) The term United Kingdom enterprise" means
an industrial or commercial enterprise or undertaking
carried on by a resident of the United Kingdom.
( ) The term United States enterprise means an
industrial or commercial enterprise or undertaking carried
on by a resident of the United States.
(k) The terms enterprise of one of the Contracting
Parties and enterprise of the other Contracting Party "
mean a United States enterprise or a United Kingdom
enterprise, as the context requires.

(1) The term "permanent establishment "-when
used with respect to an enterprise of one of the Contract-
ing Parties means a branch, management, factory or other
fixed place of business, but does not include an agency
unless the agent has, and habitually exercises, a general
authority to negotiate and conclude contracts on behalf of
such enterprise or has a stock of merchandise from which
he regularly fills orders on its behalf. An enterprise of
one of the Contracting Parties shall not be deemed to
lhave a permanent establishment in the territory of the
other Contracting Party merely because it carries on









business dealings in the territory of such other Contract-
ing Party through a bon, fide commission agent, broker
or custodian acting in the ordinary course of his business
as such. The fact that an enterprise of one of the
Contracting Parties maintains in the territory of the other
Contracting Party a fixed place of business exclusively for
the purchase of goods or merchandise shall not of itself
constitute such fixed place of business a permanent
establishment of such enterprise. The fact that a corpora-
tion of one Contracting Party has a subsidiary corporation
which is a corporation of the other Contracting Party
or which is engaged in trade or business in the territory of
such other Contracting Party (whether through a
permanent establishment or otherwise) shall not of itself
constitute that subsidiary corporation a permanent estab-
lishment of its parent corporation.
(2) For the purposes of Articles VI, VII, VII, IX
and XIV a resident of the United Kingdom shall not be
deemed to be engaged in trade or business in the United States
in any taxable year unless such resident has a permanent
establishment situated therein in such taxable year. The same
principle shall be applied, mntatfi mu9andis, by the United
Kingdom in the case of a resident of the United States.
(3) In the application of the provisions of the present
Convention by one of the Contracting Parties any term not
otherwise defined shall, unless the context otherwise requires,
have the meaning which it has under the laws of that Contract-
ing Party relating to the taxes which are the subject of the
present Convention.
ARTICLE III.

(1) A United Kingdom enterprise shall not be subject to
United States tax in respect of its industrial or commercial
profits unless it is engaged in trade or business in the United
States through a permanent establishment situated therein.
If it is so engaged, United States tax may be imposed upon the
entire income of such enterprise from sources within the United
States.
(2) A United States enterprise shall not be subject to
United Kingdom tax in respect of its industrial or commercial
profits unless it is engaged in trade or business in the United
Kingdom through a permanent establishment situated therein.
If it is so engaged, United Kingdom tax may be imposed upon
the entire income of such enterprise from sources within the









United Kingdom: Provided that nothing in this paragraph shall
affect any provisions of the law of the United Kingdom regard-
ing the imposition of United Kingdom excess profits tax and
national defence contribution in the case of inter-connected
companies:
(3) Where an enterprise of one of the Contracting Parties is
engaged ini trade or business in the territory of the other Contract-
ing Party through a permanent establishment situated therein,
there shall be attributed to such permanent establishment the
industrial or commercial profits which it might be expected to
derive if it were an independent enterprise engaged in the same
or similar activities under the same or similar conditions and
dealing a. arm's length wi ;h the enterprise of which it is a
permanent establishment, and the profits so attribuiitd shall,
subject to the law of such other Contracting Party be deemed
to be income from sources within the territory of such other
Contracting Party.
(4) In determining the industrial or commercial profits
from sources within the territory of one of the Contracting
Parties of an enterprise of the other Contracting Party, no
profits shall he dee,(med to arise from the mere purchase of goods
or merchandise within the territory of the former Contracting
Party by such enterprise.
ARTICLE IV.

Where an enterprise of one of the Contracting Parties, by
rea son of its participation in the miniagi'nent, control or capital
of an enterprise of the other Contraciingit Party, mnkes with or
imposes on the latter, in their commercial or financial relations,
conditions different from those which would be made with an
independent enterprise, any profits which would but for those
conditions have ,criend to one of the enterprises but by reason
of those conditions have not so accrued, may be included in the
profits of that enterprise and taxed accordingly.

ARTICLE V.

(1) Notwithstanding the provisions of Articles III and IV
of the present (Convention, profits which an individual (other
than a citizen of the United S states) resident in the United
Kingdom or a United Kingdom corporation derives from
operating ships documented or aireraft registered under the
laws of the United Kingdom, shall be exempt from United
States tax.









(2) Notwithstanding the provisions of Articles III and IV
of the present Convention, profits which a citizen of the United
States not resident in the United Kingdom or a United States
corporation derives from operating ships documented or aircraft
registered under the laws of the United States, shall be exempt
from United Kingdom tax.

(3) This Article shall be deemed to have superseded, on
and after the first day of January, 1945, as to United States
tax, and on and after the 6th day of April, 1945, as to United
Kingdom tax, the arrangements relating to reciprocal exemption
of shipping profits from income tax effected between the
Government of the United States and the Government of the
United Kingdom 1by exchange of Notes dated August 11, 1924,
November 18, 1924, November 26, 1924, January 15, 1925,
February 13, 1925, and March 16, 1925, which shall accordingly
cease to have effect.
ARTICLE VI.

(1) The rate of United States tax on dividends derived
from a United States corporation by a resident of the United
Kingdom who is subject to United Kingdom tax on such
dividends and not engaged in trade or business in the United
States shall not exceed 15 per cent: Provided that such rate
of tax shall not exceed five per cent. if such resident is a
corporation controlling, directly or indirectly, at least 95
per cent. of the entire voting power in the corporation
paying the dividend, and not more than 25 per cent; of the
gross income of such paying corporation is derived from
interest and dividends, other than interest and dividends received
from its own subsidiary corporations. Such reduction of the
rate to five per cent. shall not apply if the relationship of the
two corporations has been arranged or is maintained primarily
with the intention of securing such reduced rate.
(,) Dividends derived from sources within the United
Kingdom by an individual who is (a) a resident of the United
States, (b) subject to United States tax with respect to such
dividends and (c) not engaged in trade or business in the United
Kingdom, shall be exempt from United Kingdom surtax.
(3) Either of the Contracting Parties may terminate this
Article by giving written notice of termination to the other
Contracting Party, through diplomatic channels, on or before
the thirtieth day of June in ;ny year after the year 1945. and
in such event paragraph (1) hereof shall cease to be effective as
to United Stat. s tax on and after the first day of January, and








paragraph (2) hereof shall cease to be effective as to United
Kingdom tax on and after the (th day of April, in the year
next following that in which such notice is given.

ARTICLE VII.
(1) Interest (on bonds, securities, notes, debentures, or on
any other form of indebtedness) derived from sources within
the United States by a resident of the United Kingdom who is
subject to United Kingdom tax on such interest and not engaged
in trade or business in the United States, shall be exempt from
United States tax; but such exemption shall not apply to such
interest paid ib a [ united States corporation to a corporation
resident in the United Kingdom controlling, directly or
indirectly, more than 50 per cent. of the entire voting power in
the paying corporation.
(2) Interest (on bonds, securities, notes, debentures, or on
any other form of in.lebtedness) derived from sources within the
United Kingdom by a resident of the United States who is
subject to United States tax on such interest and not engaged
in trade or business in the l united Kingdom, shall be exempt
from United Kingdom tax; but such exemption shall not apply
to such interest paid by a: corporation resident in the United
Kingdom to a United States corporation controlling, directly or
indirectly, more than 50 per cent. of the entire voting power
in the paying corporation.

ARTICLE VIII.
(1) Royalties and other amounts paid as consideration for
the use of, o or for the privilege of using, copyrights, patents,
designs, secret processes and fornmil;a, trademarks, and other
like property, and derived from sources within the United
States by a reside -nt of the United Kingdom who is subject
to United Kingdom tax on such royalties or other amounts and
not engaged in trade or business in the United States, shall be
exempt from United States tax.

(2) Royalties and other amounts paid as consideration for
the use of, or for the privilege of using, copyrights, patents,
designs, secret processes and formula', trademarks, and other
like property, and derived from sources within the United
Kingdom by a resident of the United States who is subject to
United States t,:; on such royalties or other amounts and not
engaged in trade or business in the United Kingdom, shall be
exempted from Lnited Kingdom tax.









(3) For the purposes of this Article the term royalties "
shall be deemed to include rentals in respect of motion picture
films.
ARTICLE IX.

(1) The rate of United States tax on royalties in respect
of the operation of mines or quarries or of other extraction of
natural resources, and on rentals from real property or from
an interest in such property, derived from sources within the
United States by a resident of the United Kingdom who is
subject to United Kingdom tax with respect to such royalties
or rentals and not engaged in trade or business in the United
States, shall not exceed 15 per cent.: Provided that any such
resident may elect for any taxable year to be subject to
United States tax as if such resident 'were engaged in trade or
business in the United States.
(2) Royalties in respect of the operation of mines or
quarries or of other extraction of natural resources, and rentals
from real property or from an interest in such property, derived
from sources within the United Kingdom by an individual who
is (a) a resident of the United States, (b) subject to United
States tax with respect to such royalties and rentals, and (c)
not engaged in trade or business in the United Kingdom, shall
be exempt from United Kingdom surtax.

ARTICLE X.

(1) Any salary, wage, similar remuneration, or pension,
paid by the Government of the United States to an individual
(other than a British subject who is not also a citizen of the
United States) in respect of services rendered to the United
States in the discharge of governmental functions, shall be
exempt from United Kingdom tax.
(2) Any salary, wage, similar remuneration, or pension,
paid by the Government of the United Kingdom to an indi-
vidual (other than a citizen of the United States who is not also
a British subject) in respect of services rendered to the United
Kingdom in the discharge of governmental functions, shall be
exempt from United States tax.

(3) The provisions of this Article shall not apply to
payments in respect of services rendered in connection with any
trade or business carried on by either of the Contracting Parties
for purposes of profit.









ARTICLE XI.
(1) An individual who is a resident of the United Kingdom
shall be exempt from United States tax upon compensation for
personal (including professional) services performed during the
taxable year within the United States if (a) he is present within
the United State- for a period or periods not exceeding in the
aggregate 183 days during such taxable year, and (b) such
services are performed for or on behalf of a person resident in
the United States.
(2) An individual who is a resident of the United States
shall be exempt from United Kingdcom tax upon profits, emolu-
ments or other remuneration in respect of personal (including
professional) serv\ico.e performed within the United Kingdom
in any year of assessment if (a) he is present within the United
Kingdom for a period or periods not exceeding in the aggregrate
183 days during that year, an, (b) such services are performed
for or on behalf of a person resident in the United States..
(3) The provisions of this Article shall not apply to the
compensation, profits, emoluments or other remuneration of
public entertainers such as stage, motion picture or radio artists,
musicians and athletes.
ARTICLE XII.
(1) Any pension (other than a pension to which Article
X applies), and any life annuity, derived from sources within
the United States by an individual who is a resident of the
United Kingdom shall be exempt from United States tax.
(2) Any pension (other than a pension to which Article X
applies), andi tny life annuity, derived fro:n sources within the
United K (ing Ion by an individual who is a resident of the
United States shall be exempt rom United Kingdom tax.
(3) The term "life annuity "' means a stated sum payable
periodically at stated times, during life or during a specified or
ascertainable period of time. under an obligation to make the
payments in consideration of money paid.
ARTICLE XIII.

(1) Subject to section 181 of the United States internal
Revenue Code as in effect on the first day of January, 1945,
United! Kin(gdom tax shall be allowed as a credit against United
States tiax. For this purpose, the recipient of a dividend paid
by a corporation which is a resident of the United Kindom









shall be deemed to have paid the United Kingdom income tax
appropriate to such dividend if such recipient elects to include
in his gross income for the purposes of United States tax the
amount of such United Kingdom income tax.
(2) Subject to such provisions (which shall not affect the
general principle hereof) as may be enacted in the United King-
dom, United States tax payable in respect of income from
sources within the United States shall be allowed as a credit
against any United Kingdom tax payable in respect of that in-
come. Where such income is an ordinary dividend paid by a
United States corporation, such credit shall take into account
(in addition to any United States income tax deducted from or
imposed on such dividend) the nitee. Stiats income tax im-
posed on sucti corporation in respect of its profits, and where
it is a dividend paid on participating preference shares' and
representing both a dividend at the fixed rate to which the
shares are entitled and an additional participation in profits,
such tax on profits shall likewise be taken into account in so
far as the dividend exceeds such fixed rate.
(3) For the purposes of this Article, compensation, profits,
emoluments and other remuneration for personal (including pro-
fessional) services shall be deemed to be income from sources
within the territory of the Contracting Party where such ser-
vices are performed.
ARTICLE XIV.
A resident of the United Kingdom not engaged in trade or
business in the United States shall be exempt from United States
tax on gains from the sale or exchange or capital assets.
ARTICLE X V.
Dividends and interest paid on or after the first day of Janu-
ary, 1945, by a United Kingdom corporation shall be exempt
from United States tax except where the recipient is a citizen
of or a resident of the United States or a United States corpo-
ration.

ARTICLE XVI.

A United Kingdom corporation shall be exempt from
United States tax on its accumulated or undistributed earnings,
profits, income or surplus, if individuals who are residents of
the United Kingldom control, directly or ilnirectly, throughout
the last half of the taxable year, more than 50 per cent. of the
entire voting power in such corporation.









ARTICLE XVII.


(1) The United States income tax liability for any taxable
year beginning prior to the 1st January, 1936, of any indivi-
dual (other than a citizen of the United States) resident in the
United Kingdom, or of any United Kingdom corporation,
remaining unpaid on the date of signature of the present Con-
vention, may be adjusted on I basis satisfactory to the United
States Commissioner of Internal Revenue: Provided that the
amount to be paid in settlement of such liability shall not
exceed the amount of the liability which would have been
determined if-

(a) the United States Revenue Act of 1936 (except
in the case of a United Kingdom corporation in which
more than 50 per cent. of the entire voting power was
controlled, directly or indirectly, throughout the latter half
of the taxable year, by citizens or residents of the United
States), and

(b) Articles XV and XVI of the present Convention,
had been in effect for such \ear. If the taxpayer was not,
within the meaning of such Revenue Act, engaged in
trade or business in the IUnited States and had no office or
place of business therein during the taxable year, the
amount of interest and penalties shall not exceed 50 per
cent. of the amount of the tax with respect to which such
interest and penalties have been computed.

(2) The United States income tax unpaid on the date of
signature of the present Convention for any taxable year be-
ginning after the thirty-first day of December, 1935, and prior
to the first day of January, 1945, in the case of an individual
(other than a citizen of the United States) resident of the
United Kingdom, or in the case of any United Kingdom corpo-
ration shall be determined as if the provisions of Articles XV
and XVI of the present Convention had been in effect for such
taxable year.

(3) The provisions of paragraph (1) of this Article shall
not apply-

(a) unless the taxpayer files with the Commissioner
of Internal Revenue on or before the thirty-first day of
December, 19!: a requ ('t that such tax liability be so
adnjusted amt hurnish s such information as the Comnis-
stoner may require; or









(b) in any case in which the Commissioner is satisfied
that any deficiency in tax is due to fraud with intent to
evade the tax.
ARTICLE XVIII.
A professor or teacher from the territory of one of the Con-
tracting Parties who visits the territory of the other Contracting
Party for the purpose of teaching for a period not exceeding .
two years, at a university, college, school or other educational
institution in the territory of such other Contracting Party
shall be exempted by such other Contracting Party from tax on
his remuneration for such teaching for such period.

ARTICLE XIX.
A student or business apprentice from the territory of one
of the Contracting Parties who is receiving fulltime education
or training in the territory of the other Contracting Party shall
be exempted by such other Contracting Party from tax on pay-
ments made to him by persons within the territory of the
former Contracting Party for the purposes of his maintenance,
education or training.

ARTICLE XX.
(1) The taxation authorities of the Contracting Parties
shall exchange such information (being information available
under the respective taxation laws of the Contracting Parties)
as is necessary for carrying out the provisions of the present
Convention or for the prevention of fraud or the administration
of statutory provisions against legal avoidance in relation to the
taxes which are the subject of the present Convention. Any
information so exchanged shall be treated as secret and shall
not be disclosed to any person other than those concerned with
the assessment and collection of the taxes which are the subject
of the present Convention. No information shall be exchanged
which would disclose any trade secret or trade process.
(2) As used in this Article, the term taxation authori-
ties means, in the case of the United States, the Commissioner
of Internal Revenue or his authorised representative; in the
case of the United Kingdom, the Commissioners of Inland
Revenue or their authorized representative; and, in the case of
any territory to which the present Convention is extended under
Article XXI the competent authority for the administration
in such territory of the taxes to which the present Convention
applies.









AnIcLE XXIL
(1) The nationals of one of the Contracting Parties shall
not, while resident in the territory of the other Contracting
Party, be subjected therein to other or more burdensome taxes
than are the nationals of such other Contracting Party resident
in its territory.
(2) The term nationals as used in this Article means-
(a) In relation to the United Kingdom, all British
subjects and British protected persons, from the United
Kingdom or any territory with respect to which the
present Convention is applicable by reason of extension
made by the United Kingdonm under Article X XI; and
(b) In relation to the United States, United States
citizens and all persons under the protection of the
United States, from the United States or any territory
to which the present Convention is applicable by reason
of extension made by the United States under Article
XXII:
and includes all legal persons. partnerships and associations
deriving their status as such from, or created or organised
under, the laws in force in any territory of the Contracting
Parties to which the present Convention applies.
(3) In this A\rticle the word taxes means taxes of
every kind or description, whether national, federal, state,
provincial or municipal.

ARTICLE XXII.
(1) Either of the Contracting Parties may, at the time
of exchange of instruments of ratification or thereafter
while the present Convention continues in force, by a writ-
ten notification of extension given to the other Contracting
Party through diplomatic channels, declare its desire that
the operation of the present Convention shall extend to all
or any of its colonies, overseas territories, protectorates, or
territories in respect of which it exercises a mandate, which
impose taxes substantially similar in character to those
which are the subject of the present Convention. The
present Convention shall apply to the territory or territories
named in such notification on the date or dates specified in
the notification (not being less than sixty days from the
date of the notification) or, if no date is specified in respect









of any such territory, on the sixtieth day after the date of
such notification, unless, prior to the date on which the
Convention would otherwise become applicable to a particu-
lar territory, the Contracting Party to whom notification is
given shall have informed the other Contracting Party in
writing through diplomatic channels that it does not accept
such notification as to that territory. In the absence of such
extension, the present Convention shall not apply to any
such territory.
(2) At any time after the expiration of one year from
the entry into force of an extension under paragraph (1) of
this Arlicle, either of the Contracting Parties may, by writ-
ten notice of termination given to the other Contracting
Party through diplomatic channels, terminate the applica-
tion of the present conventionn to any territory to which it
has been extended under paragraph (1), and in such event
the present Convention shall cease to apply, six months
after the date of such notice, to the territory or territories
named therein, but without affecting its continued applica-
tion to the United States, the United Kir.gdom or to any
other territory to which it has been extended under para-
graph (1) hereof.
(3) In the application of the present Convention in
relation to any territory to which it is extended by notifica-
tion by the United Kingdom or the United States references
to the United Kingdom" or, as the case may be, the
" United States" shall be construed as references to that
territory.
(4) The termination in respect of the United States or
the United Kingdom of the present Convention under
Article XXIV or of Article \V shall, unless otherwise
expressly agreed by both Contracting Parties, terminate the
application of the present Convention or, as the case may
be, that article to any territory to which the Convention has
been extended by the United States or the United Kingdom.
(5) The provisions of the preceding paragraphs of this
Article shall apply to the Channel Islands and the Isle of
Man as if they were colonies of the United Kingdom.
ARTICLE XXIII.
(1) The present Convention shall be ratified and the
instruments of ratification shall be exchanged at Washing-
ton as soon as possible.









(2) Upon exchange of ratifications, the present Con-
vention shall have effect-
(a) as respects United States tax, for the taxable
years beginning on or after the first day of January,
1945;
(b) (i) as respects United Kingdom income tax,
for the year of assessment beginning on the 6th day of
April, ]94.5, and subsequent years; (ii) as respects
United Kingdom surtax, for the year of assessment
beginning on the 6th day of April, 1944, and subse-
quent years; and (iii) as respects United Kingdom
excess profits tax and national defence contribution,
for any chargeable accounting period beginning on or
after the first day of April, 191'5, and for the unexpired
portion of sny chargeable accounting period current at
that date.
ARTICLE XXIV.
(1) The present Convention shall continue in effect
indefinitely but either of the Contracting Parties may, on or
before the 30th day of June in any year after the year
1946, give to the other Contracting Party, through diplo-
matic channels, notice of termination and, in snch event,
the present Convention shall cease to be effective-
(a) as respects United States tax for the taxable
years begirinig on or after the first day of January in
the year next following that in which such notice is
given;
(6) (i) as respects United Kingdom income tax,
for any year of assessment beginning on or after the
6th day of April in the year next following that in
which such notice is given; (ii) as respects United
Kingdom surtax, for any year of assessment beginning
on or after thie 6th day of April in the ear in which
such notice is given; and (iii) as respects united
Kingdom excess profits tax and national defence con-
tribution, for any chargeable accounting period begin-
ning on or after the first day of April in the year next
following that in which such notice is given and for the
unexpired portion of any chargeable accounting period
current at that date.
(2) The termination of the present Convention or of
any Article thereof shall not have the effect of reviving any









treaty or arrangement abrograted by the present Conven-
tion or by treaties previously concluded between the
Contracting Parties.
In witness whereof the above-mentioned Plenipoten-
tiaries have signed the present Convention and have affixed
thereto their seals.
Done at Washington, in duplicate, on the sixteenth day
of April, one thousand nine hundred and forty-five.
For the Government of the United Kingdom of
Great Britain and Northern Ireland:
[L.S.] HALIFAX.
For the Government of the United States of
America:
[L.S,] E, R. STETTINIUS, JR,

PART II.-PROTOCOL.

The Government of the United Kingdom of Great
Britain and Northern Ireland and the Government of the
United States of America,
Desiring to conclude a supplementary Protocol modi-
fying in certain respects the Convention for the avoidance
of double taxation and the prevention of fiscal evasion with
respect to taxes on income which was signed at Washington
on April 16th, 1945,

Have agreed as follows:

ARTICLE I.

Paragraph (3) of Article XI of the Convention of
April 16th, 1945, for the avoidance of double taxation and
the prevention of fiscal evasion with respect to taxes on
income shall be deemed to be deleted and of no effect.

ARTICLE II.

This Protocol, which shall be regarded as an integral
part of the said Convention, shall be ratified and the instru-
ments of ratification thereof shall be exchanged at Wash-
ington.










IN WITNESS WHEREOF the undersigned Plenipo-
tentiaries, being authorised thereto by their respective
Governments, have signed this Protocol and have affixed
thereto their seals.
DON E at Washington, in duplicate, this sixth day of
June, 1946.
FOR THE GOVERNMENT OF THE UNITED KINGDOM OF
GREAT BRITAIN AND NORTHERN IRELAND:
JOHN BALFOUR,
Hfis Majesty's Envoy Extraordinary
and Minister Plenipotentiary
in Washington.
FOR THE GOVERNMENT OF THE UNITED STATES OF
AMERICA:
JAMES F. BYRNES,
Secretary of State of the
United States of America.



Supplementary Protocol amending the Convention for the
Avoidance of Double Taxation and the Prevention of
Fiscal Evasion with respect to Taxes on Income, signed
at Washington on tie 16th April, 1945, as modified by
the Supplementary Protocol, signed at Washington on
the 6th June, 1946.
The (Government of the United Kingdom of Great Britain
and Northern Ireland and the Government of the United
States of America,
Desiring to conclude a further Supplementary Protocol
amending the Convention for the Avoidance of Double Taxa-
tion and the Prevention of Fiscal Evasion with respect to
Taxes on Income, signed at Washington on the 16th April,
1915, as modified by the Supplementary Protocol, signed at
Washington on the 6th June, 1946,
Have agreed as follows:

ARTICLE I.

Paragraph (1) of Article XXII of the Convention of
the l(th April, 1945, for the Avoidance of Double Taxation
and the Prevention of Fiscal Evasion with respect to Taxes
on Income is hereby amended to read as follows:








(1) Either of the Contracting Parties may, at any
time while the present Convention continues in force,
by a written notification given to the other Contracting
Party through the diplomatic channel, declare its desire
that the operation of the present Convention, either in
whole or in part or with such modifications as may be
found necessary for special application in a particular case,
shall extend to all or any of its territories for whose
international relations it is responsible, which impose
taxes substantially similar in character to those which are
the subject of the present Convention. When the other
Contracting Party has, by a written communication
through the diplomatic channel, signified to the first
Contracting Party that such notification is accepted in
respect of such territory or territories, the present Con-
vention, in whole or in part or with such modifications as
may be found necessary for special application in a
particular case, as specified in the notification, shall apply
to the territory or territories named in the notification on
and after the date or dates specified therein. None of the
provisions of the present Convention shall apply to any
such territory in the absence of such acceptance in respect
of that territory."

ARTICLE II.
This supplementary Protocol, which shall be regarded
as an integral part of the said Convention, shall be ratified
and the instruments of ratification thereof shall be
exchanged in London.
IN WITNESS WHEREOF the undersigned, being
authorized thereto by their respective Governments, have
signed this supplementary Protocol and have affixed thereto
their seals.
DONE in duplicate at Washington this twenty-fifth
day of May, 1954.

FOR THE GOVERNMENT OF THE UNITED KING-
DOM OF GREAT BRITAIN AND NORTHERN
IRELAND:
ROGER MAKING,
Her Majesty's Ambassador
Extraordinary and Plenipotentiary
at Washington.









FOR THE GOVERNMENT OF THE UNITED STATES
OF AMERICA:
JOHN FOSTER DULLES,
Secretary of State of the United
States of America.


Supplementary Protocol between the United Kingdom of
Great Britain and Northern Ireland and the United
States of America amending the Convention for the
Avoidance of Double Taxation and the Prevention of
Fiscal Evasion with respect to Taxes on Income, signed
at Washington on the 16th April, 1945, as modified
by the Supplementary Protocol signed at Washington
on the 6th June, 1946, and by the Supplementary
Protocol signed at Washington on the 25th May,
1954.
The Government of the United Kingdom of Great
Britain and Northern Ireland and the Government of the
United States of America,
Desiring to conclude a further supplementary Protocol
amending the Convention for the avoidance of Double Tax-
ation and the Prevention of Fiscal Evasion with respect to
Taxes on Income, signed at Washington on the 16th April, *
1945, as modified by the Supplementaiy Protocol signed at
Washington on the 6th June, 194,6, and by the Supplemen-
tary Protocol signed at Washington on the 25th May, 1954,
Have agreed as follows:
ARTICLE I.
Paragraphs (1) and (2) of Article VIII of the Conven-
tion of the 16th April, 1915, for the Avoidance of Double
Taxation and the Prevention of Fiscal Evasion with respect
to taxes on income are hereby amended to read as follows:
(1) Royalties and other amounts paid as consid-
eration for the use of, or for the privilege of using,
copyrights, patents, designs, secret processes and
formulae, trade marks and other like property, and
derived from sources within the United States by a
resident of the United Kingdom who is subject to
United Kingdom tax on such royalties or other amounts
shall be exempt from United States tax (a,) if such
resident is not engaged in trade or business in the
United States through a permanent establishment








situated therein or (b) if such resident is so engaged,
the royalties or other amounts are not directly asso-
ciated with the business carried on through that
permanent establishment.

(2) Royalties and other amounts paid as con-
sideration for the use of, or for the privilege of using,
copyrights, patents, designs, secret processes and
formulae, trade marks and other like property, and
derived from sources within the United Kingdom by a
resident of the United States who is subject to United
States tax on such royalties or other amounts shall be
exempt from United Kingdom tax (a) if such resident
is not engaged in trade or business in the United King-
dom through a permanent establishment situated
therein or (b) if such resident is so engaged, the royal-
ties or other amounts are not directly associated with
the business carried on through that permanent estab-
lishment."

ARTICLE II.
Paragraph (1) of Article XIII of the said Convention
is hereby amended to read as follows:

(1) Subject to sections 901 to 905 of the United
States Internal Revenue Code as in effect on the 1st
day of January 1956, United Kingdom tax shall be
allowed as a credit against the United States tax. For
this purpose

(a) the recipient of a dividend paid by a cor-
poration which is a resident of the United Kingdom
shall be deemed to have paid the United Kingdom
tax appropriate to such dividend, and
(b) the recipient of any royalty or other
amount coming within the scope of Article VIII
of the present Convention shall be deemed to have
paid any United Kingdom tax legally deducted
from the royalty or other amount by the person
by or through whom any payment thereof is made,
if the recipient of the dividend or royalty or other
amount, as the case may be, elects to include in his
gross income for the purposes of United States tax the
amount of such United Kingdom income tax."








ARTICLE III.

(1) This supplementary Protocol shall he ratified and
the instruments of ratification shall be exchanged at
London as soon as possible.
(2) This supplementary Protocol shall enter into force
upon the exchange of instruments of ratification and shall
thereupon have effect-
(a) In the United Kingdom:
(i) as respects income tax and surtax for any year
of assessment beginning on or after the
6th April 1956;
(ii) as respects profits tax for any chargeable
accounting period beginning on or after the
1st April 1956, and for the unexpired portion
of any chargeable accounting period current
at that date.
(b) In the United States:
As respects taxable years beginning on or
after the 1st January 1956.
IN WITNESS WHEREOF the undersigned, being
authorised thereto by their respective Governments, have
signed this supplementary Protocol and have affixed thereto
their seals.
DONE in duplicate at Washington this nineteenth day
of August, 1957.
For the Government of the United Kingdom of Great
Britain and Northern Ireland:
[L.S.] HAROLD CACCIA.

For the Government of the United States of America:


JoIiN FOSTER DULLES.


[L.S.]









SECOND SCHEDULE.

1. APPLICATION. (a) The provisions of the Convention
and Protocols incorporated in the First Schedule to this Order
shall apply as modified below-
(i) As if the contracting parties were the Colony
of the Virgin Islands and the Government of
the United States; and as if the tax concerned in
the case of the Colony were the tax on income
imposed by the Income Tax Ordinance, 1946;
(ii) as if references to the date of signature were
references to the 3rd day of December, 1958;
(iii) as if references to the 6th day of April were
references to the 1st day of January.
(6) The extension shall have effect in the Colony as
respects tax for the year of assessment next following that in
which the last of those measures shall have been taken in the
United States and the Colony necessary to give the extension
the force of law in the United States and the Colony and for
subsequent years of assessment and will have effect in the
United States as respects United States tax for the taxable
year beginning on or after the 1st day of January in that next
following calendar year.
2. MODIFICATIONS. (a) In Article VI (2) the words
"exempt from United Kingdom Surtax" shall be understood
for the purposes of this extension as though they read shall
not be liable to any tax in the territory other than tax imposed
with respect to the profits or earnings of the corporation out of
which such dividends are paid ".
(b) In Article IX (2) the words "shall be exempt from
United Kingdom Surtax shall be understood for the purposes
of this extension as though they read shall not be liable to
tax in the territory at a rate in excess of the rate applicable to
a company "
(c) Articles VII, XIV and XVI shall be deemed to be
deleted.
Made by the Governor in Council this 30th day of
December, 1958.
B. ABBOTT,
Clerk of the Council.
Printed at the Government Prnting Office. Antigua, Leoward Islands,
by EARL PIGOTT, Government Printer-By Authority
1959.


430-1.59.


[Price 50 oenis.]




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