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 Draft bill: Bill re transfer to...
 Draft bill: Bill to amend the Public...
 Draft bill: Bill re taxes and fees...
 Statutory Instruments Supplement...
 Statutory Instruments Supplement...
 Statutory Instruments Supplement...
 Statutory Instruments Supplement...














Group Title: Official gazette, Barbados
Title: The official gazette
ALL VOLUMES CITATION THUMBNAILS PAGE IMAGE ZOOMABLE
Full Citation
STANDARD VIEW MARC VIEW
Permanent Link: http://ufdc.ufl.edu/UF00076861/00115
 Material Information
Title: The official gazette
Physical Description: v. : ill. ; 33-42 cm.
Language: English
Creator: Barbados
Publisher: s.n.
Place of Publication: BridgetownBarbados Published by authority
 Subjects
Subject: Law -- Periodicals -- Barbados   ( lcsh )
Politics and government -- Periodicals -- Barbados   ( lcsh )
Genre: periodical   ( marcgt )
 Notes
General Note: Caption title.
General Note: Supplements issued for some of the numbers.
 Record Information
Bibliographic ID: UF00076861
Volume ID: VID00115
Source Institution: University of Florida
Rights Management: All rights reserved by the source institution and holding location.
Resource Identifier: aleph - 001043625
oclc - 12594829
notis - AFC6434

Table of Contents
    Main
        Page 591
        Page 592
        Page 593
        Page 594
        Page 595
        Page 596
    Draft bill: Bill re transfer to Minister of Finance certain functions of Interim Commissioner for Local Government etc.
        Page A i
        Page A ii
        Page A 1
        Page A 2
        Page A 3
        Page A 4
        Page A 5
        Page A 6
        Page A 7
        Page A 8
        Page A 9
        Page A 10
    Draft bill: Bill to amend the Public Officers Loan and Travelling Allowances Act, 1948
        Page B i
        Page B ii
        Page B 1
        Page B 2
        Page B 3
    Draft bill: Bill re taxes and fees chargeable to interium traders etc.
        Page C i
        Page C ii
        Page C iii
        Page C iv
        Page C v
        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
        Page C 24
        Page C 25
        Page C 26
        Page C 27
        Page C 28
        Page C 29
        Page C 30
        Page C 31
        Page C 32
        Page C 33
        Page C 34
        Page C 35
        Page C 36
        Page C 37
        Page C 38
    Statutory Instruments Supplement No. 50; S.I. 104: Land acquisition re land at Christ Church for the purpose of providing a playing field
        Page D 1
    Statutory Instruments Supplement No. 50; S.I. 103: Land acquisition re land at Saint Michael for the purpose of highway improvement (second)
        Page D 2
    Statutory Instruments Supplement No. 50; S.I. 76: The motor vehicles and road traffic (amendment) regulations, 1969
        Page D 3
        Page D 4
    Statutory Instruments Supplement No. 50; S.I. 94: Customs duties (Barbados Sugar Producers' etc.)
        Page D 5
Full Text









VOL. CIV.


eaffiital


NO. So


1a tte


PUBLISHED BY AUTHORITY

BRIDGETOWN, BARBADOS, 23RD JUNE, 1969


TABLE OF CONTENTS
Gazette Notices
A Bill to incorporate the Moravian Church. Barbados
Conference............................................ 594, 595
Applications for Liquor Licences at Dist. "A" .... 596
Acting Appointments: Mrs. Cynthia Wilson as Admin-
istrative Assistant, Ministry of External Affairs 591
B. R. Collymore to act as temporary Senior
Assistant Secretary, Establishments Division 591
Appointment of Temporary Ministers:
Senator the Honourable F. G. Smith as Minister
of Home Affairs and Senator the Honourable
P. M. Greaves as Attorney General........... 592
Correction: Reginal E. Burke, Inspector, Inland
Revenue, resigned from the Public Service...... 596
Income Tax Notice re Payment of income tax by 30th
June, 1969................................................ 593
Provost Marshal's Act re land at Fairfield Cross Road,
Tudor Bridge......................... .........;;;. 592
Resignations: Stephen Hinds and Miss Margaret Bynoe
from the Public Service.....;;... ..; ......... 591
Vacant Posts in the Public Service................... 592
Bill re transfer to Minister of Finance certain functions of
Interim Commissioner for Local Government etc.
Bill to amend the Public Officers Loan and Travelling Al-
lowances Act, 1948.
Bill re taxes and fees chargeable to Interim Traders etc.
Legal Supplement
S.I. 1969 No. 104: Land acquisition re land at Christ Church
for the purpose of providing a playing field.
S.I. 1969 No. 103: Land acquisition re land at Saint Michael
for the purpose of Highway improvement. (Second
S.I. 1969 No. 76: Motor Vehicles and Road Traffic (Amend-
ment) Regulations, 1969.
S.I. 1969 No. 94: Customs Duties (B'dos Sugar Prcducers' etc.
NOTICE NO. 443
GOVERNMENT NOTICES
Correction Notice
Corrected copies of S. I. 1969 No. 76 and
S. I. 1969 No. 94 which were published as


Acting Appointments
Mrs. Cynthia Wilson has been appointed
to act as Administrative Assistant, Ministry
of External Affairs, with effectfrom 5th June,
1969, until further notice.

(M. P. 1515/39/22/10)

B. R, Collymore, Assistant Secretary,
has been appointed to act in the temporary
post of Senior Assistant Secretary, Estab-
lishments Division, Prime Minister's Office,
with effect from 1st June, 1969, until further
notice.

(M. P. 1515/39/22/9)

Resignations

Stephen Hinds, Clerical Officer has re-
signed from the Public Service with effect
from 1st May, 1969.

(M. P. P.9283)


Miss Margaret Bynoe, Clerical Officer,


supplements tissues of the Officia e s Labour Department, has resigned from the


dated 15th May 1969 and 1
respectively are published,
to this issue of the Offi
23rd June 1969.



C a90


.ic Service with effect from 1st June,


P.^ P. 8980)


A


9bg








O F I IA G A Z T J u ne 2 I


GOVERNMENT NOTICES

,opointment of Temporary Ministers
In pursuance of section 68 of the
Constitution, His Excellency the Acting
Governor-General has appointed the follow-
ing persons to be temporary Ministers in
respect of the periods indicated:-

(a) Senator The Honourable F. G. Smith,
Q, C. to be temporarily Minister
of Home Affairs during the period
19thto23rd June, 1969, because of
the absence from Barbados of
Senator The Honourable P. M.
Greaves.

(b) Senator The Honourable P. M.
Greaves to be temporarily Attorney
General during the period 24th
June to 1st July, 1969, because of
the absence from Barbados of
Senator The Honourable F. G.
Smith, Q. C.

(M P. 8682/18 Vol. III)

Vacant Posts In the Public Service

(1) Deputy Commissioner of Valuation,
Ministry of Finance.

Salary: $9,600 per annum.

(2) Supervising Valuer, Ministry of Finance
Salary Scale $6,840 8,040.

Further particulars are obtained from Ser-
vice Commissions Department,
"Flodden", Culloden Road,
St. Michael.
Closing date for applications: 19th July, 1969.


(M. P. 1515/39/7/13)


NOTICE NO. 444

NOTICE

(Under Section 31 of the Provost Marshal's Act 1904-6)


I hereby call upon all persons claiming
any estate, right, title, interest in or to any
lien (other than the judgement on which the
Execution has issued) on ALL that certain
parcel of land situate at Fairfield Cross
Road, Tudor Bridge, in the Parish of Saint
Michael (formerly part of a larger area)
containing by estimation4,089 square feet or
thereabouts abutting and bounding on the East
on lands now or late of R. Cumberbatch, to-
wards the South on lands of the said
R. Cumberbatch towards the West on lands
now or late of one Stewart and on the North
on the public road or however else the same
may abut and bound together with the dwell-
ing house thereon with shed attached and
appurtenances attached from TIMOTHY
WALKER, to send a statement to me in
writing on or before Monday the 29th day of
September, 1969 after which date the above
described property shall be freed from any
claim not received.




Dated this 14th day of June, 1969.


L. L. DURANT,
Chief Marshal, Acting,
Registration Office,
Law Courts,
Bridgetown.


OFFICIAL GAZETTE


June 23, 1969








U fl L( .593



Income Tax Notice


PAYMENT OF TAX BY 30TH JUNE, 1969


Income taxpayers are hereby reminded that in respect of re-
turns of income (for income year 1968) filed on or before 30th April,
1969, one half (1/2) of the tax estimated and unpaid is now payable on or
before 30th June, 1969.

2. Please pay early and by cheque or Postal Order if you can.
Do not remit cash through the post.

3. Failure to pay the tax by 30th June, 1969 will result in the
imposition of the following penalties:-

(a) 5% of the amount due and unpaid or $10.00 whichever is the
greater.

(b) interest at the rate of 1% per month calculated for each month
during which any amount of tax and penalty remained unpaid on the
largest amount of tax and penalty that was due and unpaid at any time
in that month.

(Sgd.) W. A. GITTENS
Commissioner of Inland Revenue.


June 23. 1969


L AICIFFO GAZETTE








594 OFFICIAL GAZETTE June 23, 1969



Introduced by Ernest Mottley Esquire, M.P., on
the 10th June, 1969 and it was read a first time the
same day.


BARBADOS.
A Bill intituled
An Act to incorporate The Moravian Church,Bar-
bados Conference.
WHFRFAS Peter Madsen Gubi, John Ephraim Knight,
George Arthur Albert Maynard, Winston Orville Oscar
Haynes, Galverstone Athelstone Ramsay, Ernest
Alexander Graham, Edward Cameron Hewitt and Guiness
Carrington Lewis and others all members of the Mora-
vian Church, Barbados Conference (also known as
"The Unitas Fratrum" or "The United Brethren") in
this Island (which Church has been established for
the purpose of teaching and preaching the Christian
Religion and carries out this work in accordance with
the rules and regulations of The Moravian Church,
Eastern West Indies province) consider that the work
could be carried on to greater advantage if they were
incorporated;
AND WHEREAS they have petitioned Parliament
to incorporate them under the name of The Moravian
Church, Barbados Conference;
AND WHEREAS it is deemed expedient to grant the
prayer of the Petition;
BE IT THEREFORE ENACTED by the Queen's
Most Excellent Majesty, by and with the advice and
consent of the Senate and House of Assembly of Bar-
bados, and by the authority of the same as follows:-
short tile. 1. This Act may be cited as The.Moravian Church,
Barbados Conference (Incorporation) Act, 1969.

Incorpora- 2. Peter Madsen Gubi, John Ephraim Knight, George
tion o Th Arthur Albert Maynard, Winston Orville Oscar Haynes,
Moravi an
Church, Galverstone Athelstone Ramsay, Ernest Alexander
coBab.r Graham, Edward Cameron Hewitt and Guiness Carrington
Lewis together with the other members of The Moravian
Church, Barbados Conference, and all future members
thereof shall be and they are hereby declared to be one
body corporate and politic by the name of The Moravian
Church, Barbados Conference, with perpetual success-
ion, and a common seal, for the purpose of preaching
and teaching and spreading the Gospel of Our Lord
Jesus Christ and shall by the name aforesaid sue and
be sued before all Courts of Law and Equity in this
Island and before all Justices and shall be able and
capable in law to hold possess and retain for the pur-
poses and ends of this Act all such personal property
and money and securities for money as may have been
accumulated by them or may hereafter be given to or
acquired by them with power to assign transfer and
dispose of the same and with full power and au-
thority to hold, receive and enjoy, they and their suc-
cessors by the name aforesaid, all lands and real property
whatsoever in this Island in perpetuity or for terms of








Jun 23 16 ICA AET


years and to mortgage grant sell demise exchange and
dispose of any of the said lands wherein they shall
have any estate or interest, in accordance with the
rules and regulations of the Book of Order of The
Moravian Church, Eastern West Indies Province.

3. All real and personal property of every kind Al Real and
personal
and description and allchosesin actionwhich shallat property
the passing of this Act be belonging to The Moravian vested in
The More.
Church, Barbados Conference or shall then be vested vian Church.
in the name or names of any person or persons whom- Barbadt"
Conference,
soever for the use of or in trust for The Moravian
Church, Barbados Conference, shall vest in The Mora-
vian Church, Barbados Conference for the purposes
aforesaid and in all actions suits or proceedings
touching or concerning any such property, the same
shall be stated to be the property of The Moravian
Church, Barbados Conference without any further
description in accordance with the rules and regula-
tions of the Book of Order of The Moravian Church,
Eastern West Indies Province.

4. The Superintendent and Treasurer of The powers of
the Confere-
Moravian Church, Barbados Conference, for the time erenceand
being appointed by the Provincial Elders Conference Executive
of the Moravian Church, Eastern West Indies Province oar
and the other members for the time being of the Con-
ference and Executive Board of The Moravian Church,
Barbados Conference shall have full control direction,
management and working of The Moravian Church,
Barbados Conference, and its property in every respect
in accordance and consistent with the rules and regu-
lations of the Book of Order of The Moravian Church,
Eastern West Indies Province.
5. In all legal proceedings against The Moravian service of
process on
Church, Barbados Conference, .service of process may e Moravian
be served upon the said Church through the Superin- Church,
Barbados
tendent for the time being of the said Conference in Conference.
this Island of the said Church or in the event of there
being no such Superintendent then and in such case
process may be served on the Treasurer, Secretary
or other member for the time being of the Executive
Board of the said Conference.

6. It shall be lawful for the said Corporation by Pmake b"ye
and with the advice and sanction of the Conference laws.
in this Island of the said Church and with the approval
of the Provincial Elders Conference of The Moravian
Church, Eastern West Indies Province, to make bye-
laws or regulations for the disposal and custody of
the common seal and the use and application thereof,
and for the better government of the said Corporation,
and from time to time to alter or annul the same, -and
to make other bye-laws, and bye-laws so made shall be
dulykept andobservedprovided thesame be reasonable
and not contrary to the laws of this Island.

7. Nothing in this Act declared and expressed saving of
rights of
shall affect the rights of Her Majesty, Her heirs and crown.
successors or any person except such as are men-
tioned in this Act and those claiming by from or under
them.


June 23, 1969


OFFICIAL GAZETTE








OFFCIA GAET Jue2,16


GOVERNMENT NOTICE

Correction

Gazette Notice No. 273 appearing in is-
sue No. 30 of 14th April, 1969 is hereby
amended by substituting the following:-

Reginal E. Burke, Inspector, Inland
Revenue Department, resigns from the Pub-
lic Service with effect from 24th July, 1969.

(M. P. P. 2776 T1)


NOTICE NO. 445


LIQUOR LICENCE NOTICE
$Act 1957 40)


APPLICANT:
OCCUPATION:


ADDRESS:


PREMISES:


CECIL JEMMOTT
Real Estate & Travel
Agent Service Broad St.
Fernleigh Maxwell
Coast Road.
Wall building compris-
ing of ten furnished
rooms located in Max-
well Coast Road.


Dated this 5th day of June 1969.




Signed: CECIL JEMMOTT.
Applicant.


This Application for a Hotel Licence
will be considered at a Licensing Court to be
held at Magistrates' Courts Dist. 'A' on
Thursday the 26th day of June 1969 at 9
o'clock a.m.

GEORGE COLLYMORE
Clerk to Licensing Authority.


NOTICE NO. 446


LIQUOR LICENCE NOTICE
(4ct 1957 40)


APPLICANT:
OCCUPATION:
ADDRESS:
PREMISES:


MONICA CARTER
Seamstress
Kew Road, St. Michael.
Three (3) roof timber
dwelling House with
shop attached.


Dated this 13th day of June 1969.

Signed: MONICA CARTER.
Applicant.


This Application for a Retail Licence
will be considered at a Licensing Court to be
held at Magistrates' Courts Dist. 'A' on
Thursday the 26th day of June 1969 at 9
o'clock a.m.

GEORGE COLLYMORE
Clerk to Licensing Authority.


Government Printing Office.


OFFICIAL GAZETTE


June 23, 1969











OBJECTS AND REASONS
This: Bill makes: such provision as: is necessary
to transfer from the, Interim Commissioner for Local
Government to the Government the-power to levy rates
and trade, tax, under Parts XI and XII respectively of
the Local Government Act, .1958.











Arrangement of Sections

Section

1. Short title.

2. Interpretation.

3. Transfer to Minister of functions of Interim
Commissioner relating to rates and trade,
tax.

4. Minister to be rating authority.

5. Payment into Consolidated Fund of proceeds
of rates and trade tax.

6. Payment into Consolidated Fund of sums
standing to credit of Interim Commissioner
in certain Funds.

7. Recovery of rates and trade tax.

8. Vesting in Crown of assets and liabilities of
Interim Commissioner.

9. Preservation of pension rights of transferred
officers.

10. Consequential amendments to Act 1958-55.

11. Construction of references to Treasurer in
Part XII of and Seventh Schedule to Act
1958-55.

12. Miscellaneous matters.

13. Removal of difficulties.





























BARBADOS.
A Bill intituled

An Act to provide for the transfer to the Minister
responsible for finance of certain functions of the In-
terim Commissioner for Local Government under the
Local Government Act in relation to rating and trade
tax,

BE IT ENACTED by the Queen's Most Excellent
-Majesty, .by and with the advice, and consent of the
Senateand House-of Assembly of Barbados and by the
authority of the same as follows:-

1. This Act may be cited as:theLocal Government Short title.
Taxation (Transfer of Functions) Act, 1969.












Interpretation.


Minister to be 4. For the purposes of this Act, the Minister shall,
rating authority, with effect from the appointed day, be the rating au-
thority for each local government area under Parts XI
Act 1958-55. and XII of the Local Government Act, 1958.


5. All sums of money collected on or after the ap-
pointed day by way of rates and trade tax under Parts
XI and XII respectively of the Local Government Act,
1958 shall be.paid into the Consolidated Fund.

6. All sums of money which, before the appointed
day, were collected by way of rates, trade tax or


2. For the purposes of this Act the, expression -

"appointed day" means such day as the. Min-
ister may by order appoint;

"Interim Commissioner" means the person
designated by the Cabinet as Interim Com-
missioner for Local Government under section
5 of the Local Government Councils (Dissolu-
tion and Interim Commissioner) Act, 1967;

"Minister" means the Minister responsible for
finance.

3. The functions of the Interim Commissioner
under the enactments specified in the Schedule being
functions which were conferred on the Interim Com-
missioner by theLocal Government Councils (Dissolu-
tion and Interim Commissioner) Act, 1967, ,shall, .with
effect from the. appointed day, be transferred to and
vested in the Minister and may beperformed by the Min-
ister or by some other person authorised by the Minis-
ter.


Act 1967-20.


Transfer to
Minister of
functions of
Interim Com-
missioner re-
lating to rates
and trade tax.
Act 1967-20.


Payment into
Consolidated
Fund of pro-
ceeds of rates
and trade tax.

Payment into
Consolidated
Fund of sums












in respect'of licences granted under the Interim Tra-
ders Act, .1909 and which immediately before, that day
stand to the credit of the Interim Commissioner in the,
Funds for which provision is: made, in sections 183A
and 200 of the. Local Government Act, 1958, ,shall, .as
soon as may be .after that day, be paid into the Con-
solidated Fund.

7. (1) Subject to subsections (3) and (4) all amounts
due and payable.as:rates under Part XI and as trade tax
under Part XII of the Local Government Act, 1958 are,
with effect from the appointed day, debts due to the
Crown and are-recoverable-as such in civil proceedings
before a Magistrate having jurisdiction within the ap-
propriate, local government area notwithstanding that
the amount recoverable exceeds the monetary limit of a
Magistrate's civil jurisdiction.

(2) For the purposes of subsection (1) "appro-
priate local government area" means the local govern-
ment area -

(a) within which is situated the.hereditament
in respect of which the.rates to be recov-
ered are-due; or

(b) within which is carried on the trade in
respect of which the trade tax to be re-
covered is due.

(3) The. provisions of subsection (1) are without
prejudice to the charge created by section 143 of the
Local Government Act and to the power of sale con-
ferred by theSeventh Scheduleto that Act.


standing to
credit of
Interim Com-
missioner in
certain Funds.





Recovery of
rates and trade
tax.



















Vesting in
Crown of assets
and liabilities
of Interim Conm
missioner.


Preservation of
pension rights
of transferred
officers.


(4) Subsection (1) shall not affect any proceed-
ings: begun before, the, appointed day by way of com-
plaint,for the recovery of rates:or trade, tax, and any
such proceedings may be continued as if subsection
(1) had not been enacted.

8. (1) Subject to the provisions of this Act or any
order made thereunder, all property, rights, liabilities
and obligations which immediately before the appointed
day were vested in the Interim Commissioner by virtue
or in respect of functions transferred to the Minister
by this Act, shall on the appointed day vest in the
Crown by virtue of this Act and without further assur-
ance.

(2) The Interim Commissioner shall as soon as
may be after the appointed day deliver to the Minister
all accounts, books and other documents in his
possession which relate to the functions transferred
to the Minister by this Act.

9.(1) The provisions of this section shall apply
notwithstanding any provision to the contrary in any
enactment relating to pensions.

(2) The pension, gratuity or other allowance
which may be granted to or in respect of any person
who -

(a) immediately before the appointed day was
employed by the Interim Commissioner;
and

(b) for the purposes of this Act is transferred
to or becomes employed in the public
service; and












(c) on the date on which he is so transferred
or becomes so employed -

((i) has attained the age of sixty years;
or

(ii) has not attained the age of sixty
years and, within twelve months after
the appointed day or within such
further period as the Governor-
General acting in his discretion, may
allow, by notice in writing to the
Accountant General elects not to
come under the provisions of the
Pensions Act, 1947,

shall be determined in accordance with the enactments
relating to pensions applicable to such person imme-
diately before he is so transferred or becomes so
employed.

10. (1) Sections 139, 140 and 141 of the Local Gov-
ernment Act, 1958 and so much of the other provisions
of Part XI of that Act as relates to the obtaining, re-
quiring or giving of the approval or consent of the Min-
ister in relation to the levying of rates shall cease to
have effect in relation to any rate levied on or after the
appointed day.

(2) Section 136 of the Local Government Act,
1958 shall, with effect from the appointed day, have
effect as if -

(a) for the words "passing a resolution"
in the second line of subsection (1)
there were substituted the words
"publication of a notice"; and


Act 1947-20.


Consequential
amendments to
Acts 1958-55
and 1909-1.
































Construction of
references to
Treasurer in Part
XII of and
Seventh Sche-
dule to Act
1958-55.



Miscellaneous
matters.


(b) for the word"resolution" in the second
line of subsection (4) there were substi-
tuted the word "notice".

(3) Sections 174, 175, 176, 177, 177A, 183A and
183B of the Local Government Act, 1958 shall cease
to have effect on the appointed day.

(4) References to "by resolution" or to "any
resolution of a rating authority" in paragraphs 14 and
15 of the Seventh Schedule to the Local Government
Act, 1958 shall, with effect from the appointed day, be
construed as references to "by order" or to "any
orderof a rating authority".

(5) Section 2A of the Interim Traders Act, 1909
shall cease to have effect on the appointed day.

t1. A reference in Part XII of and in the Seventh
Schedule to the Local Government Act, 1958 to the
Treasurer of a rating authority shall, with effect from
the appointed day be construed as a reference to such
public officer or other person as the Minister may by
notice published in the Gazette authorise to perform
the functions to which the reference relates.

12.(1) The provisions of this section shall apply
in respect of the functions transferred to the Minister
pursuant to this Act.

(2) Any notice given by or to the Interim Com-
missioner in the performance of any such function and
in force on the appointed day, shall be of full forceand
effect in favour of or against the Minister.

(3) Any action or proceeding or any cause of
action or proceeding pending or existing on the ap-










pointed day by or against the Interim Commissioner in
the performance of any such function, may be con-
tinued, prosecuted and enforced by or against the
Minister.

(4) All legal proceedings pending on the ap-
pointed day, being proceedings taken in the perform-
ance of any such function, may be amended in such
manner as may be necessary or proper in consequence
of the provisions of this Act.

(5) Any licence, certificate or permit granted
by the Interim Commissioner to any person or in res-
pect of any property, matter or thing, in the perform-
ance of any such function and subsisting at the
appointed day and which can after the appointed day
be granted by the Minister for the same purpose, shall
continue in force for the period for which it was
granted.

(6) Any bye-laws in force for the regulation of
any property transferred pursuant to this Act to the
Crown shall have effect as if they had been made by
the Minister.

(7) Any statutory instrument made by the In-
terim Commissioner in the performance of any such
function and in force immediately before the appointed
day shall be deemed to be a statutory instrument
validly made by the Minister and shall continue in
force, subject to any amendments which may at any
time be made by the Minister and any reference in any
such statutory instrument to the Interim Commissioner
shall be deemed to be a reference to the Minister.











Removal of 13. If any difficulty arises in connection with the
difficulties.
difficulties operation of any of the provisions of this Act, the
Minister may by order made at any time within one
year from the appointed day make such provision for
removing the difficulty as he considers necessary for
that purpose and any such order may modify the pro-
visions of this Act so far as appears to the Minister
to be necessary or expedient for removing the difficulty.

Read three times and passed the House of Assem-
bly this day of one
thousand nine hundred and sixty-nine.





Speaker
Read three times and passed the Senate this
day of one thou-
sand nine hundred and sixty-nine.


President.








9



SCHEDULE

(Section 3)
1. All the functions of the Interim Commissioner under Parts XI and XII
of and the Seventh Schedule to the Local Government Act, 1958 relating to Act 1958-55.
rates and trade tax.

2. All the functions of the Interim Commissioner under theI interim
Traders Act, 1909. Act 1909-L








HOUSE OF ASSEMBLY


THIRD SESSION OF 1966-71


A BILL
intituled an Act to provide for the transfer to the
Minister responsible for finance of certain
functions of the Interim Commissioner for
Local Government under the Local Governmen
Act in relation to rating and trade tax.


Notice of this Bill was given on 17th June,
1969.


Government Printing Office.


X 3-4. -98

1AsJi p go










OBJECTS AND REASONS
This Bill would amend the Public Officers Loan
and Travelling Allowances Act, 1948 in order to em-
power the Minister of Finance, where he thinks it
necessary, to obtain from an approved insurer a com-
prehensive policy of insurance or indemnity for the
amount of the liability of any class of public officers
in respect of advances received by officers in that
class under section 3(a) of the Act which remain un-
paid. Premiums under any such policy would be pay-
able out of the Consolidated Fund and would be
recoverable from the officers concerned as directed by
the Minister of Finance.










Arrangement of Sections

1. Short title.
2. New section 3A inserted in Act 1948-12.





























BARBADOS
A Bill intituled

An Act to amend the Public Officers Loan and
Travelling Allowances Act, 1948.

BE IT ENACTED by the Queen's Most Excellent
Majesty, by and with the advice and consent of the
Senate and House of Assembly of Parbados and by
the authority of the same as follows:-

1. This Act may be cited as the Public Officers
Loan and Travelling Allowances (Amendment) Act,
1969.

2. The Public Officers Loan and Travelling
Allowances Act, 1948 is hereby amended by insert-
ing immediately after section 3 thereof the following
as section 3A -


Short title.


New section 3A
inserted in Act
1948-12.










"Minister respon- 3A.(1) The Minister responsible
sible for finance
may obtain policy for finance may, if he considers it
of insurance or
indemnity, necessary, obtain from an insurer ap-
proved by him a fully comprehensive
policy of insurance or indemnity for
the full amount of the liability of any
class of officers in respect of the ad-
vances received by any officers in
that class pursuant to paragraph (a)
of section 3 for so long as the sum of
money advanced to any such officer
or any part thereof remains unpaid.


Read
bly this
thousand


(2) A premium due under any
such policy of insurance or indemnity
shall be paid out of the Consolidated
Fund and shall be deemed to be a
loan to the officers for the full amount
of whose liability the policy of in-
surance or indemnity was obtained.

(3) A loan under subsection
(2) shall be recovered from such of-
ficers in accordance with the directions
of the Minister responsible for finance."
three times and passed the House of Assem-
day of one
nine hundred and sixty-nine.


Speaker.
Read three times and passed the
day of
thousand nine hundred and sixty-nine.


Senate this
one


President.










HOUSE OF ASSEMBLY


THIRD SESSION OF 1966-71


BILL

intituled an Act to amend the Public Officers
Loan and Travelling Allowances Act, 1948.



Notice of this Bill was given and it was
read a first time on 17th June, 1969.


Government Printing Office


&..; P'augb










OBJECTS AND REASONS


This Bill seeks to repeal and to re-enact sub-
stantially the provisions of the Industrial Development
(Export Industries) Act, 1963-28 and to widen the
scope of that Act as follows -
(a) to provide that an activity whether manufactur-
ing or not may be declared an approved activi-
ty;
(b) to make Statutory Boards eligible for con-
cessions under the Bill;

(c) to allow export producers to sell 50% of their
products within the Carifta Area, if the pro-
ducts are normally duty free when imported
into Barbados.
Opportunity has also been taken to bring thepro-
visions of the Bill relating to income tax into con-
formity with the Income Tax Act, 1968-51.











INDUSTRIAL DEVELOPMENT (EXPORT INDUSTRIES)
BILL, 1969
Arrangement of Sections

Section

1. Short title

PART I
General

2. Interpretation.

3. Power of Minister to declare an approved ex-
port product.

4. Declaration of approved export producers.

5. Applications for approval.

6. Objections to proposals to approve a product.

7. Limitation on powers of Minister to approve
producer.

8. Minister to have absolute discretion to refuse
approval.

9. Production to be in bond.

PART II
Provision relating to Income Tax

10. Ten year tax holiday.

11. Income Tax at 12% cents on the dollar after
tax holiday.









Arrangement of Sections
PART II Continued
Section

12. Notional depreciation of depreciable
property.
13. Restriction on setting off losses.
14. Initial allowances under the Income Tax
Act, 1968, not to be granted in respect
of certain depreciable property.

15. Maintenance of separate account for income
tax free profits and gains and payment
therefrom of certain dividends free of
income tax.

16. Exemptions from income tax on interest paid
on certain debenture stock.
17. Application of Income Tax Act, 1968.


PART III
Provisions relating to Trade, Customs Duty
and Package Tax

18. Relief from Interim Trader's licence fee
and fromtrade tax.

19. Relief from customs duty and package tax.

20. Refund of customs duty and package tax on
certain imported articles.
21. Payment to approved export producer of
customs duty and package tax on articles
purchased in Barbados.









Arrangement of Sections


PART III Continued

Section

22. Special provisions relating to articles
relieved of customs duty and package tax
or in respect of which customs duty and
package tax were refunded or paid to an
approved export producer.

23. Restriction on disposition of articles re-
lieved of customs duty and package tax or
in respect of which customs duty or
package tax was refunded or paid to an
approved export producer.

24. Payment of customs duty and package tax
in certain cases.

25. Restriction on use of certain factories and
equipment.

PART IV
Miscellaneous

26. Relief from company registration fees.

27. Control of approved export producer by
Comptroller.

28. Restriction on sale of product in Barbados
and certain other territories.








Arrangement of Sections

PART IV Continued

Section

29. Order under section 4 may be revoked.

30. Regulations.

FIRST SCHEDULE
SECOND SCHEDULE






























BARBADOS.
A Bill intituled

An Act to make provision for the grant of con-
cessions in relation to income tax, trade tax, the fees
chargeable under the provisions of the Interim Traders
Act, 1909 for an interim trader's licence, customs
duties and package tax in aid of industries producing
mainly for export and for other matters incidental
thereto or connected therewith.

BE IT ENACTED by the Queen's Most Excellent
Majesty, by and with the advice and consent of the
Senate and House of Assembly of Barbados, and by
the authority of the same as follows:-










Short title. 1. This Act may be cited as the Industrial De-
velopment (Export Industries) Act, 1969.
Interpretation. 2. For the purposes of this Act -

"approved export product" when not preceded
by the word "relevant" means a product
approved by the Minister under section 3
produced by an approved export producer;
"approved export producer" means a company
or statutory board approved by the Minister
under section 4 for the production of an ap-
proved export product;
"assessable income" means income of any
kind which is not exempted from income tax
otherwise than by way of special exemption
expressly authorised as such by the Income
Act 1968-51. Tax Act, 1968;

"benefit" means the relief in regard to income
tax, trade tax, the fees chargeable under the
Act 1909-1. provisions of the Interim Traders Act, 1909
for an interim trader's licence, customs duties
or package tax enjoyed by an approved ex-
port producer by virtue of this Act;
"Commissioner" means the Commissioner of
Inland Revenue;
"company" means any company registered in
Barbados;

"Comptroller" means the Comptroller of Cus-
toms;











"customs laws" has the same meaning as in
section 2 of the Customs Act, 1962;

"date of production" means the date declared
pursuant to section 4 (2);
"depreciable property" means -

(a) machinery or plant, other than equipment
for scientific research, used in that
business; or

(b) an industrial building or structure used in
that business for some purpose other than
resale; or

(c) equipment for scientific research used
in that business or in a field related to
that business;

"factory" means any premises in which, or
within the close or curtilage or precincts of
which or any place where persons are or will
be employed in any process for or incidental
to any of the following purposes namely -

(a) the production of any approved export
product;

(b) the adapting for sale of any approved
export product, being premises or any
place in which, or within the close or
curtilage or precincts of which, the work
is or will be carried on by way of trade
or for purposes of gain and to or over
which the approved export producer which
employs or will employ the persons em-
ployed or to be employed therein has the
right of access or control;



























Power of Minis-
ter to declare
an approved
export product.


"Minister" means the Minister for the time
being responsible for industry;

"relevant approved export product" used in
relation to any approved export producer
means the approved export product in relation
to which a producer has been declared under
section 4 to be an approved export producer;

"territory" includes country;

"year of assessment" means the year for which
Income Tax is payable pursuant to the pro-
visions of the Income Tax Act, 1968.

3.(1) Subject to the provisions of section 6, the
Minister may, at any time on or before the 31st day of
December 1970, or such later date as the Minister may
appoint by notice published in the Official Gazette, by
order declare that a product shall be an approved
export product for the purpose of this Act.

(2) An order may be made under subsection (1)
in respect of a product which is being produced in
Barbados at the date of the order.

(3) The Minister, before declaring under sub-
section (1) that a product shall be an approved export
product for the purposes of this Act, shall also have
regard to the following considerations -

(a) the effect which approval would have on
existing industries; and

(b) the amount of risk involved in establish-
ing a successful production and export
of the product.












4.(1) Subject to the provisions of section 7, the
Minister may, at any time on or before the 31st day of
December, 1970, or such later date as the Minister
may appoint by notice published in the Official Gazette,
by order declare that a company or statutory board
which is producing or proposes to produce an approved
export product is an approved export producer for the
purposes of this Act if he is satisfied that the company
or statutory board -

(a) proposes to produce the approved export
product exclusively for export from Bar-
bados to any country or territory other
than the countries and territories des-
cribed in the First Schedule and the
dependencies of any of them;
(b) is or will be adequately financed;

(c) has adequate trained personnel in its
employ or is able to obtain the services
of such personnel;

(d) has access to the necessary technical
information;

(e) is able to obtain adequate raw materials;

(f) possesses, or will possess the necess-
ary factory.

(2) In every order made under subsection (1)
a date shall be declared to be the date on which pro-
duction is deemed to begin for the purposes of this
Act.

(3) Every order made under subsection (1) shall
specify the factory in respect of which the benefits
of this Act may be enjoyed.


Declaration of
approved ex-
port producers.














First.
Schedule.











(4) If, on the application of an approved export
producer, the Minister is satisfied that it is necessary,
for the purpose of promoting the production of the
approved export product by the approved export pro-
ducer, that the site of the factory should be changed
or that the factory specified in any order made under
subsection (1) should be altered, added to, extended
or otherwise changed, the Minister may, in his abso-
lute discretion and upon such conditions as he may
think fit, by order amend any order made under sub-
section (1) in respect of the factory specified therein.

(5) On the application of an approved export
producer the Minister may, in his discretion and upon
conditions as he thinks fit, amend an order made under
this section in respect of the date of production
specified therein, and thereupon the provisions of
this Act shall, subject to any conditions specified
in relation to such amendment, have effect as if for
the date of production declared pursuant to subsection
(2) there were substituted the date of production
amended as aforesaid.

Applications 5. All applications for the approval of a product
for approval.
as an approved export product or the approval of a
company or statutory board as an approved export
producer shall be addressed to the Minister in such
form and -with such particulars as the Minister may
from time to time determine.

Objections to 6.(1) Before any order is made under section 3
proposals to the Minister shall cause the fact that the Minister is
approve a
product, about to be asked to consider whether a product shofild
be an approved export product for the purposes of this











Act, to.be advertised in Barbados and, if the Minister
so deem it necessary, elsewhere.

(2) The advertisement referred to in subsection
(1) shall contain such particulars as to the product of
which such approval is being sought as the Minister
may think necessary.

(3) The advertisement shall state the period
within which any objection to the approval of the
product shall be made.

(4) Every objection received by the Minister
within the time stated in the advertisement or within
such extended time as the Minister may allow shall
be considered by the Minister before any order is
made under section 3.

7. The Minister shall not approve a company
or statutory board as an approved export producer
if such company or statutory board is an enterprise
approved, recognized or licenced for the purpose of
the Pioneer Industries (Encouragement) Act, 1951 or
the Pioneer Industries Act, 1958.

8. Subject to the provisions of section 7 the
Minister shall have an absolute discretion to grant
or refuse to grant approval in respect-of a product as
an approved export product or a company or statutory
board as an approved export producer for the purposes
of this Act.

9.(1) Every factory in which an approved export
product is produced shall be under the supervision of
the Comptroller and no such factory shall be used for
the production of the approved export product until


Limitation on
powers of
Minister to ap-
prove producer.


Act 1951-44
Act 1958

Minister to
have absolute
discretion to
refuse approval.


Production to
be in bond.








8


a bond, in such sum as may from time to time in each
case be required by the Comptroller, is given by the
approved export producer with one or more sufficient
sureties, conditioned on due payment of all duties and
the due observance of the provisions of this Act and
the customs laws.
(3) Every such factory, or such part or parts
thereof as may be specified by the Comptroller, shall
be deemed a private warehouse within the meaning of
the customs laws and, save as modified by this Act
or the regulations made thereunder, the provisions of
the customs laws shall apply accordingly.











PART II

Provisions relating to Income Tax

10. Notwithstanding anything contained in the
Income Tax Act, 1968, during the period of ten years
commencing on the date of production specified in the
order declaring a company or statutory board to be
an approved export producer, there shall be exempt
from income tax all profits or gains arising or accruing
to such approved export producer from the production
or sale of the relevant approved export product.

11. Notwithstanding anything contained in the
Income Tax Act, 1968, during any period subsequent
to the period referred to in section 10, income tax shall
be charged at the rate of twelve and one half cents on
every dollar of the assessable income of an approved
export producer on profits or gains arising or accruing
to such approved export producer from the production
or sale of the relevant approved export product.


12. (1) In the second year of the period provided
for by section 10 for exemption from income tax and
in every year thereafter up to and including the year
next following the year in which that period expires,
any depreciable property that belongs to an approved
export producer and is in use during the said period
of ten years for the purpose of producing the approved
export product in the production or on the sale of which
the profits or gains derived therefrom and arising or
accruing to the approved export producer during the
said period of ten years are exempt from income tax,
shall be notionally depreciated in value at a rate
equivalent to that at which an annual allowance would


Ten year tax
holiday.
Act 1968-51.








Income Tax
at 12% cents
on the dollar
after tax
holiday.


Notional
depreciation of
depreciable
property.











have been made in respect of such depreciable proper-
ty had such profits or gains not been exempt from
income tax.
(2) Any depreciable property referred to in
sub-section (1) shall be notionally depreciated in
value in accordance with the provisions of that sub-
section whether or not any annual allowance may be
made pursuant to the provisions of the Income Tax
Act, 1968, in respect of the said depreciable property
by reason of its being used for any purpose other
than the purpose referred to in subsection (1) during
the said period of ten years.

(3) In calculating the amount of any annual
allowances that, in any year of assessment after the
year next following the expiration of the period of
ten years provided for by section 10 may, in respect
of any depreciable property notionally depreciated
in value pursuant to subsections (1) and (2), be made
pursuant to the provisions of the Income Tax Act,
1968, to the approved export producer to which such
depreciable property belonged during the said period
of ten years there shall be deducted from the capital
expenditure incurred by such approved export producer
on the provisions of such depreciable property -

(a) an amount equal to the notional depre-
ciation so calculated in respect of such
depreciable property; and
(b) any other amount to be deducted pur-
suant to the provisions of the Income
Tax Act, 1968.










(4) Subject to subsection (6), in calculating
the amount of any balancing allowance or.balancing
charge that, in any year of assessment after the year
next following the expiration of the period of ten
years provided for by section 10 may, in respect of
the capital expenditure incurred on the provision of
any depreciable property notionally depreciated in
value pursuant to subsections (1) and (2), be made
pursuant to the provisions of the Income Tax Act,
1968, to or on the approved export producer to which
such depreciable property belonged during the said
period of ten years, there shall be added to any
annual allowances previously made pursuant to the
provisions of that Act to the approved export producer
in respect of such depreciable property -
(a) an amount equal to the notional depre-
ciation so calculated; and
(b) any other amounts to be taken into
account pursuant to the provisions of
the Income Tax Act, 1968.

(5) Subject to subsection (6), where no such
annual allowances as are referred to in subsection
(4) have previously been made, the amount equal to
the notional depreciation calculated pursuant to sub-
sections (1) and (2) shall be deemed, for the purposes
of the Income Tax Act, 1968, to be the total annual
allowances made to the approved export producer in
respect of the said depreciable property.

(6) In no case shall the amount on which a
balancing charge is made on an approved export
producer in respect of any depreciable property










notionally depreciable in value pursuant to sub-
sections (1) and (2) exceed the aggregate of -

(a) the amount equal to the notional de-
preciation so calculated in respect of
the depreciable property in question;
(b) the amount of any annual allowances
made pursuant to the provisions of the
Income Tax Act, 1968, to the approved
export producer in respect of the de-
preciable property in question;

(c) the amount of any balancing allowance
previously given pursuant to the pro-
visions of the Income Tax Act, 1968
to the approved export producer in
respect of the capital expenditure in-
curred by it on the provision of the de-
preciable property in question.
(7) Subject to subsection (8), all losses
incurred by an approved export producer -

(a) during the period often years specified
in section 10;
(b) in the production or on the sale of an
approved export product in the produc-
tion or on the sale of which the profits
or gains derived therefrom and arising
or accruing to the approved export
producer were exempt from income tax
during the said period of ten years; and
(c) in excess of any profits or gains de-
rived from the production or sale of an











approved export product and arising or
accruing to the approved export pro-
ducer during the said period of ten
years;

may, for the purposes of computing the assessable
income of the approved export producer for each of the
next five succeeding years after the expiration of the
said period of ten years, be carried forward and de-
ducted from or set off against any profits or gains
which arise or accrue to the approved export producer
in each of those five years and are derived from the
production or sale of the relevant approved export
product.

(8) The amount of any loss allowed pursuant to
subsection (7) to be deducted or set off in computing
the assessable income of an approved export producer
for any one of the said five years shall not be deducted
or set off in computing the assessable income of that
approved export producer for any other year.

(9) For the purposes of subsections (7) and
(8) losses shall be deemed to include the amount of the
notional depreciation made pursuant to the provisions
of subsections (1) and (2).

18. Notwithstanding anything contained in the Restriction on
setting off
Income Tax Act, 1968, any loss which may be de- losses.
ducted or set off pursuant to the provisions of section
12 (7) and (8) shall not be deducted from or set off
against any profits or gains which arise or accrue to
the approved export producer by which such loss was
incurred and which are derived from any other source
of income of that approved export producer.












Initial allow.
ances under
the Income
Tax Act, 1908,
not to be
granted in res-
pect of certain
depreciable
property.


Maintenance of
separate account
for income tax
free profits and
gains and pay-
ment therefrom
of certain
dividends free of
income tax.


14.(1) Subject to the provisions of subsection
(2) and notwithstanding anything contained in the
Income Tax Act, 1968, an approved export producer
shall not be entitled to claim the allowances referred
to in that Act as an initial allowance and an invest-
ment allowance in respect of any depreciable property
which the Commissioner considers was acquired by
that approved export producer for the purposes of pro-
ducing an approved export product in the production
or on the sale of which the profits or gains derived
therefrom and arising or accruing to the approved ex-
port producer are or will be exempt from income tax,
by virtue of the provisions of section 10.

(2) The provisions of subsection (1) shall not
apply to any such depreciable property as is referred
to in that subsection which was acquired by an ap-
proved export producer at any time after the period of
ten years provided for by section 10.

15.(1) During the first seven years of the period
of ten years specified in section 10, an approved
export producer shall credit to a separate account all
profits or gains which the Commissioner is satisfied
have been exempted from income tax in accordance
with the provisions of that section and if an approved
export producer intends to pay a dividend to its share-
holders out of such profits or gains, such dividend
shall be charged to such account.

(2) Subject to subsection (3), a shareholder to
whom a dividend is paid pursuant to subsection (1)
shall notwithstanding anything contained in the
Income Tax \ct, 1968, be exempt from any income
tax payable by him in respect thereof -











(a) if he is resident in Barbados; or

(b) if not so resident, if he is not liable
under the law of the country in which he
is resident to pay in respect of such
dividend a tax (by whatever name called)
corresponding to income tax; and

(c) if the dividend is paid at any time with-
in two years after expiration of the
period of seven years referred to in
subsection (1).

(3) The exemption from income tax granted by
subsection (2) shall not exceed the amount of income
tax which would, but for the provisions of this Part
have been payable by the approved export producer
by which such dividend was paid on the profits or
gains out of which the dividends were paid, and any
amount of income tax in excess of the amount first
mentioned shall be paid by the shareholder.

(4) In determining for the purposes of sub-
section (1) the profits or gains which shall be
exempted from income tax in accordance with the
provisions of section 10, the Commissioner may
refuse to accept as paid or payable to or by an ap-
proved export producer any amount which is shown in
the accounts of the approved export producer as paid
or payable, as the case may be, if he considers that
such amount relates toa transaction entered into by
the approved export producer otherwise than in the
normal course of production or sale of the relevant
approved export product with the object of inflating
the profits or gains in any year in which the profits















Exemption from
income tax on
certain deben-
ture stock.


or gains from the production and sale of the relevant
approved export product were, by virtue of the pro-
visions of this Act, exempt from income tax.

16.(1) Subject to subsection (2), any person hold-
ing debenture stock in any company declared under
this Act to be an approved export producer to whom
any interest is .paid thereon by such approved export
producer shall notwithstanding anything contained
in the Income Tax Act, 1968, be exempt from the
payment of any income tax on such interest -

(a) if he is resident in Barbados; or

(b) if not so resident, if he is not liable
under the law of the country in which
he is resident to pay in respect of such
interest a tax (by whatever name called)
corresponding to income tax; and

(c) if the interest is paid by the approved
export producer in respect of the first
seven years of the period of ten years
specified in section 10.

(2) The exemption from income tax granted by
subsection (1) shall not exceed the amount of income
tax which, but for the provisions of this Part, would
have been payable by the approved export producer on
any profits or gains arising or accruing to such ap-
proved export producer and derived from the production
or sale of the relevant approved export product, and
any amount of income tax in excess of the amount first
mentioned shall be paid by the stockholder.












17. Save as is expressly provided by this Part,
the provisions of this Part shall in no other respect
than as so expressly provided affect the provisions
of the Income Tax Act, 1968, or the application there-
of.


Application of
Income Tax
Act, 1968.

















Relief from In-
terim trader's
licence fee
and from trade
tax.
Act 1958-55.












Relief from
customs duty
and package tax.

Second Schedule.
First Part.


PART III

Provisions Relating to Trade, Customs Duty
and Package Tax

18. Notwithstanding anything contained in the
Interim Traders Act, 1909, or in the Local Government
Act, 1958, any company declared by an order made
under this Act to be an approved export producer of
an approved export product specified in such order
shall, in respect of any business carried on by that
company in relation to such approved export product,
be exempt from any fee chargeable under the provi-
sions of the Interim Traders Act, 1909 for an interim
trader's licence and from any trade tax chargeable
under the provisions of the Local Government Act,
1958.

19.(1) Subject to the provisions of subsection
(3) every approved export producer shall if it satisfies
the Comptroller that any of the articles specified in
the First Part of the Second Schedule are to be im-
ported by it for the purposes of-

(a) constructing, altering, reconstructing
or extending the factory the situation
of which is specified in such order;

(b) equipping such factory or any extension
thereof for the production or sale of
the relevant approved export product;
or

(c) effecting repairs to such factory or any
extension thereof or to any apparatus,
machinery, tools, appliances or equip-
ment contained in the factory or any












extension thereof or for replacing any
apparatus, machinery, tools, appliances
or equipment in the factory or any ex-
tension thereof,

be entitled to import such article into Barbados free
of customs duty and package tax.

(2) Subject to the provisions of subsection
(3), every company or statutory board declared by an
order made under this Act to be an approved export
producer of an approved export product specified in
such order shall, if it satisfies the Comptroller that
any of the articles specified in the Second Schedule
are to be imported by it for use in the production or
preparation for export or sale of the relevant approved
export product, be entitled to import such article into
Barbados free of customs duty and package tax.

(3) Where any article described in the Second
Schedule is being produced in Barbados in such quanti-
ty that, in the opinion of the Minister an adequate
supply of that article is available from sources in
Barbados for use by every approved export producer
in the production of his relevant approved export pro-
duct, the Minister may from time to time declare by
notice published in the Official Gazette that the ex-
emptions from customs duty and package tax granted
by this section shall not apply to that article and,
thereafter, those exemptions shall cease so to apply.

20.(1) Subject to the provisions of subsection (2),
where an approved export producer has at any time
prior to the coming into operation of an order made
under this Act declaring it to be an approved export
producer of an approved export product and after the


Second Schedule
Second part.


Refund of
customs duty
and package
tax on certain
imported
articles.











31st day of December 1962, imported into Barbados
any of the articles described in the First Part or the
Second Part of the Second Schedule, the Comptroller,
if satisfied that such article was at that time imported
for any of the purposes mentioned in section 19(1)
or (2), as the case may be, shall on the application
of the approved export producer refund to it the cus-
toms duty and package tax by it on the importation of
such article.

(2) No refund of customs duty or package tax
shall be given to an approved export producer by or
on behalf of which an application is made pursuant
to the provisions of sub-section (1) if the article in
respectofwhich such application is made is an article-

(a) to which, by virtue of a declaration pur-
suant to section 19(3), the exemptions
from customs duty and package tax
granted by that section do not apply,
and

(b) which was imported into Barbados by
the said approved export producer after
the date of the publication of the said
declaration in the Official Gazette.

21.(1) Where an approved export producer pur-
chases in Barbados any article described in the First
Part or the Second Part of the Second Schedule for
any of the purposes mentioned in section 19(1) or (2),
as the case may be, that approved export producer
may in writing apply to the Comptroller for the payment
to it of the customs duty and package tax paid on the
importation of such article.


payment to ap-
proved export
producer of
customs duty
and package
tax on articles
purchased in
Barbados.











(2) Every application made under subsection
(1) shall state-
(a) the country from which the article in
respect of which such application was
made was imported into Barbados;

(b) the date of the importation of such ar-
ticle into Barbados;
(c) the amount of customs duty and package
tax paid on the importation into Barbados
of such article; and
(d) such other particulars as may be pre-
scribed.

(3) If on an application made pursuant to the
the provisions of this section the Comptroller is satis-
fied that-

(a) the article in respect of which such
application is made-

(i) was purchased for a purpose to
which reference is made in subsec-
tion (1);

(ii) is an article with respect to which
no declaration pursuant to section
19(3) is in force or if it is an article
with respect to which such declara-
tion is in force that it was purchased
in Barbados by the said approved
export producer at a date prior to
the publication of the said declara-
tion in the Official Gazette;






































Special provi-
sions relating
to articles re-
lieved of cus-
toms duty. and
package tax or
in respect of
which customs
duty and package
tax were refund-
ed or paid to an
approved export
producer.


(b) customs, duty or package tax was paid
on theimportation into Barbados of such
article;

(c) the application made in respect of such
article was made within one year of the
date of the importation into Barbados
of such article; and

(d) if the application is accepted the amount
to be paid to the approved export pro-
ducer is in excess of five dollars;

the Comptroller shall issue an order authorising the
payment to the approved export producer of the amount
of the customs duty and package tax paid on the im-
portation of such article and upon such order being
issued the approved export producer shall be entitled
to be paid out of the general revenues of Barbados the
amount stated in the order.

22. (1) Where-

(i) any article described in the Second
Schedule is imported free of cus-
toms duty and package tax pursuant
to the provisions of section 19; or

(ii) a refund of customs duty and pack-
age tax is given in respect of such
article pursuant to the provisions
of section 20; or

(iii) an order is issued in respect of
such article pursuant to the pro-
visions of section 21,











the secretary, manager or other principal officer of
the approved export producer by or on behalf of which
the same is or was imported or purchased, as the case
may be, shall upon being required to do so by the
Comptroller -
(a) keep such record in such form and con-
taining such particulars of such article
as may be required by the Comptroller;

(b) cause such article to be marked with
such mark and in such manner as may
be required by the Comptroller; and

(c) permit the Comptroller or any person
authorised by him at all reasonable
times -

(i) to inspect such record;

(ii) to make a record of any entry there-
in; and

(iii) to have access to and to examine
any such article for the purpose
of satisfying himself that the ar-
ticle is being used for the purpose
for which it was imported or pur-
chased or has been marked with
the mark and in the manner required
by the Comptroller.

(2) If any secretary, manager or other principal
officer of an approved export producer-
(a) fails to comply with any of the provi-
sions of paragraphs (a) and (b) of sub-
section (1) when required so to do; or


























Restriction on
disposition of
article relieved
of customs duty
and package
tax or in respect
of which customs
duty or package
tax was refunded
or paid to an
approved export
producer.


(b) hinders or obstructs the Comptroller
or any person authorised by the Comp-
troller in the performance of any of his
duties pursuant to paragraph (c) of sub-
section (1),

such secretary, manager or other principal officer is
guilty of an offence and liable on conviction thereof
by a magistrate's court to a fine not exceeding one
hundred dollars or to imprisonment for a term not ex-
ceeding two months.

23. (1) No article described in the Second Schedule
which is imported into Barbados by or on behalf of
an approved export producer free of customs duty and
package tax pursuant to the provisions of section 19
or in respect of which a refund was given of customs
duty or package tax or an order was issued pursuant
to the provisions of section 20 or 21, as the case may
be, shall be sold, given away or otherwise disposed
of in Barbados by the approved export producer by
which it was imported or purchased, as the case may
be, except-

(a) in the case of an assignment of the
factory for the purpose of which such
article was imported or purchased, to
the assignee of such factory; or

(b) upon the approved export producer pay-
ing or giving security to the satisfaction
of the Comptroller for the payment of
an amount equivalent to the amount of
customs duty and package tax unpaid
by or refunded or paid to the said ap-
proved export producer, as the case may
be; or











(c) after the expiration of five years from
the date of the importation into Barba-
dos or the purchase of such article,
as the case may be; or
(d) the Minister on being satisfied that-
(i) such article is not required for
the purpose for which it was im-
ported or purchased; or

(ii) is no longer required for the pur-
pose for which it was imported
or purchased;

grants a permit to the approved export producer to
dispose of such article in such manner as the Min-
ister shall think fit and subject to such terms and
conditions as he shall think fit.

(2) Any approved export producer by or on be-
half of which any article described in the Second Sche-
dule was imported into Barbados free of customs duty
and package tax pursuant to the provisions of section
19 is guilty of an offence and liable on conviction
thereof by a magistrate's court to a fine of three times
the value of such article at the date of its importation
into Barbados, if it sells, gives away or otherwise
disposes of such article otherwise than in accordance
with the provisions of subsection (1).
_(3) An approved export producer to which a
refund of customs duty was given pursuant to the pro-
visions of section 20 or to which a payment was made
pursuant to the provisions of section 21 in respect
of any article described in the Second Schedule is
guilty of an offence and liable on conviction thereof











by a magistrate's court to a fine of three times the
value of such article at the date of its importation
or purchase, as the case may be, if it sells, gives
away or otherwise disposes of such article otherwise
than in accordance with the provisions of subsection (1).

Payment or 24.(1) When pursuant to the provisions of section
customs duty 29 the Minister revokes the order made under section 4
and package
tax in certain by which a company or statutory board becomes an
eases. approved export producer, such company or statutory

board shall -

(a) pay to the Comptroller all sums which
but for the provisions of this Part would
have been payable by it as customs
duty and package tax in respect of any
article described in the Second Sche-
dule and which was imported by or on
behalf of such company or statutory
board pursuant to the provisions of
section 19; and

(b) pay to the Comptroller any sum refunded
to it or paid to it, as the case may be,
pursuant to the provisions of section 20
or section 21.
(2) Any sum payable to the Comptroller pur-
suant to the provisions of subsection (1) may be re-
covered in a magistrate's court on the complaint of
the Comptroller or any person authorised in writing
in that behalf by the Comptroller.

(3) Section 114(1) of the Magistrate's Juris-
Act 1956-57. diction and Procedure Act, 1956, shall not apply to
any proceedings brought pursuant to subsection (2).











25.(1) No factory which is specified in any order
made under this Act declaring a company or statutory
board to be an approved export producer and in respect
of which factory the approved export producer named
in such order has received any benefit conferred by
this Part, shall, without the prior written approval
of the Minister, be used at any time within ten years
of the date specified in such order as the date of pro-
duction, for any purpose other than that of producing
the approved export product specified in such order.

(2) No tool, plant, machinery, pipe, conveyor
belt or other appliance of a like nature imported or
purchased for the purpose of equipping a factory re-
ferred to in subsection (1) and in respect of which
an approved export producer has received any benefit
conferred by this Part shall, without the prior written
approval of the Minister, be used at any time within
the period referred to in subsection (1) for any purpose
other than that of producing in such factory the ap-
proved product specified in the said order.

(3) The Minister may, as a condition for the
grant of any approval pursuant to subsections (1) and
(2), require that there shall be paid to the Comptroller
all the sums or, in his discretion, any part of such
sums which in pursuance of the provisions of this
Part have not been paid or have been refunded by
way of customs duty or package tax on the importation
or purchase, as the case may be, of any article used
in the construction, alteration, reconstruction, exten-
sion, equipping of the said factory or in effecting re-
pairs thereto or to the equipment therein.


Restriction on
use of certain
factories and
equipment.











(4) Subject to the provisions of subsection (5),
a person who uses any factory, tool, plant, machinery,
pipe, conveyor belt or other appliance of a like nature
referred to in subsections (1) and (2) in contravention
of the provisions of those subsections is guilty of
an offence and liable on conviction thereof by a magis-
trate's court to a fine not exceeding five hundred
dollars and in the case of a continuing offence to a
further fine not exceeding two hundred and fifty dol-
lars for each day during which the offence continues.

(5) A person shall not be guilty of an offence
under subsection (4) if the order by virtue of which
the said company or statutory board became an ap-
proved export producer was at any time prior to the
commission of such offence revoked by the Minister
under section 29.












PART IV

Miscellaneous


26.(1) Where an application is made pursuant
to section 5 by any company which is not at the
time when such application is made registered
in Barbados, or where an application is so made
by any person proposing to form a company to be
registered in Barbados, the Minister may, in his
discretion, direct the secretary to the Minister to
inform such company or person in writing that
the Minister will, on the registration in Barbados
of such company or proposed company, make an
order under section 4 declaring the company or
proposed company named in such application to
be an approved export producer.

(2) Where a company or person received
information pursuant to the provisions of subsec-
tion (1) and such company or person, within the
limited time, produces to the Registrar of the
Supreme Court the document signed by the secre-
tary to the Minister whereby that information was
conveyed, no fees chargeable under the provi-
sions of the Companies Act, 1910, on the regis-
tration of a company shall be charged on the
registration of the company or proposed company
named in such document and in respect of which
the application was made pursuant to section 5.

(3) For the purpose of subsection (2), the
limited time is a period of three months after the
date of the document whereby information is con-
veyed to a company or person pursuant to subsec-
tion (1), or such further time as the Minister may


Relief from
company regis-
tration fees.






















Act 1910--7.











from time to time and in each case in his discretion
determine.

Control of ap- 27. (1) An approved export producer shall -
proved export
producer (a) upon being required by the Comp-
troller to do so, furnish to the
Comptroller such information as the
Comptroller may require for the pur-
poses of this Act;

(b) import, store or otherwise deal with
raw materials and any other materials
or commodities imported by virtue
of the provisions of this Act with-
out payment of customs duty or pack-
age tax under such conditions as
the Comptroller may impose;

(c) store, export or otherwise deal with
the relevant approved export product
under such conditions as the Comp-
troller may impose.

(2) Every approved export producer who
fails to comply with any requirement of the Comp-
troller made under this section and every director,
manager, agent, officer, and servant of the com-
pany or statutory board who is knowingly a party
to such failure is guilty of an offence and liable
on conviction thereof by a magistrate's court to
a fine not exceeding five hundred dollars and, in
default of payment thereof, every such director,
manager, agent, officer, or servant shall be liable
to be imprisoned for a term not exceeding six
months.











28.(1) No approved export producer shall sell, Restriction on
give away or otherwise dispose of any approved in Barbados
export product for use in Barbados or in any country and certain
other territories.
or territory or dependency thereof described in
the First Schedule. First Schedule.

(2) Nothing in this section shall prevent -
(a) the sale, gift or other disposition
of an approved export product by
one approved export prod ucer to
another approved expert producer to
be used in, wrought into, or attached
to, an approved export product; or

(b) the sale by the approved export pro-
ducer thereof for use in Barbados
or any country or territory or depend-
ency thereof described in the First
Schedule of an approved export pro-
duct specified by the Minister by
order provided that -
(i) such product, if imported into
Barbados, would not be charge-
able with duty of customs under
section 19 of the Customs Act,
1962 or would be exempted from 1962-18.
such duty under section 20 of
that Act, and

(ii) the total sales of any such pro-
duct under this paragraph by
such approved export producer
shall not in any year exceed
fifty per centum of the total
sales of that product by that











approved export producer for
use otherwise than in Barbados
or any country or territory or
dependency thereof described
in the First Schedule.

(3) The Minister may by order amend the
First Schedule by the addition thereof or the de-
letion therefrom of any territory.

(4) Every person who is knowingly con-
cerned in contravening the provisions of this
section is guilty of an offence and on conviction
thereof by a magistrate's court shall incur a penalty
of two thousand dollars, or treble the value of the
approved export product sold for use in Barbados
or in any country or territory or dependency
thereof described in the First Schedule, at the
election of the Comptroller and in default of pay-
ment shall be liable to be imprisoned for a term
not exceeding twelve months.

Order under sec- 29.(1) Subject to the provisions of this sec-
tion 4 may be tion on the application of an approved export pro-
revoked.
ducer or in such other circumstances as may be
prescribed the Minister may revoke the order made
under section 4 by virtue of which a company or
statutory board became an approved export pro-
ducer.

(2) Upon the revocation of an order pur-
suant to subsection (1) nothing in this Act shall
prevent the company or statutory board from being
granted any special treatment which may be granted
pursuant to any of the provisions of the Pioneer











Industries Act, 1958 or the Industrial Incentives
Act, 1969.

(3) Notwithstanding anything contained in
the Pioneer Industries Act, 1958 or the Industrial
Incentives Act, 1969, any special treatment granted
under those Acts to a company or statutory board
which has previously enjoyed concessions under
this Act shall be subject to such terms and condi-
tions as regards adjustment of benefits received
under this Act or otherwise as the Minister may
think fit.

30.(1) The Minister may make regulations in Regulations.
regard to -

(a) any matters required by this Act
to be prescribed;
(b) the terms and conditions under
which an approved export producer
may utilise the services of out-
workers, that is to say, persons to
whom articles or materials are given
out to be made up, cleaned, washed,
altered, ornamented, finished or
repaired or adapted for sale in their
own homes or on other premises not
under the control or management of
the person who gave out the articles
or materials;

(c) the terms and conditions under which
an approved export producer may
sell or otherwise dispose of genuine
wastes arising from the production
of the approved export product;











(d) the imposition of conditions and
restrictions on a company or statu-
tory board which ceases to be an
approved export producer when an
order made under section 4 is revoked
under the provisions of section 29;
(e) any matter or thing connected with
the construction, supervision or con-
trol of a factory used or intended
to be used for the producer of an
approved export product;

(f) any other matter or thing, whether
similar to the above or not, in re-
spect of which it may be expedient
to make regulations for the purpose
of carrying this Act into effect.

(2) Any regulation made under subsection
(1) may provide in respect of the breach of any
of the provisions thereof that the offender shall
be liable to a fine not exceeding five hundred dol-
lars, or to such term of imprisonment with or with-
out hard labour not exceeding six months, or to
both such fine and imprisonment, as may be therein
prescribed.
Repeal of Act 31. The Industrial Development (Export Indus-
1963-28. tries) Act, 1963-28 is hereby repealed.








35


Read three times and passed the House of As-
sembly the day of one
thousand nine hundred and sixty-nine.



Speaker.

Read three times and passed the Senate the
day of one thousand
nine hundred and sixty-nine.




President









36



FIRST SCHEDULE

(Sections 4 and 28)



Antigua Montserrat

Dominica St. Kitts-Nevis-Anguilla

Grenada St. Lucia

Guyana St. Vincent

Jamaica Trinidad and Tobago













SECOND SCHEDULE

(Sections 19, 20, 1, 22, 23, 24)


FIRST PART

All building materials, tools, plant, machinery, pipes, conveyor
belts or other appliances and materials of a like nature.



SECOND PART

(i) All types of containers, including labels;

(ii) fuel;

(iii) raw material, chemicals, other ingredients and supplies whether
in a produced or semi-produced state and whether intended to
form part of the finished product or not.









HOUSE OF ASSEMBLY


THIRD SESSION OF 1966-71


A BILL
intituled an Act to make provision for the grant
of concessions in relation to income tax,
trade tax, the fees chargeable under the
provisions of the Interim Traders Act, 1909
for an interim trader's licence, customs
duties and package tax in aid of industries
producing mainly for export and for other
matters incidental thereto or connected there
with.


Notice of this Bill was given on 10th June,
1969.
I


Office.


-3 o. 5Z5?


S495d&-






Statutory Instruments Supplement No. 50
Supplement to Official Gazette No. 50 dated 23rd June, 1969.


S.I. 1969 No. 104
LAND ACQUISITION ACT 1949
(Notice under Section 3)

NOTICE IS HEREBY GIVEN that it appears to
the Minister responsible for Lands that the parcel of
land described in the Schedule hereto and situate in
parish of Christ Church is likely to be needed for
purposes which in the opinion of the Minister are
public purposes: namely, for the purpose of providing
a playing field.


SCHEDULE
ALL THAT certain piece or parcel of land situate
in the parish of Christ Church containing by admea-
surement 5 Acres 1 Rood 33.5 Perches or thereabouts
Abutting and Bounding on lands of the Barbados
Housing Authority, on lands of Susan Lovell, on lands
of Norgrove, on lands of C. T. Barrett deceased, on
lands of J. R. Peterkin and on the Public Road or
however else the same may abut and bound.
Dated this 20th day of June, One thousand nine
hundred and sixty-nine at Government Headquarters,
Bay Street in the parish of Saint Michael in the Island
of Barbados.
A. W. SYMMONDS- .y '
Permanent S*cre.aTy
Ministry of Ho k'Affairs.
C 696, a
ca


_>a 0^^wy j]







2 STATUTORY INSTRUMENT



S.I. 1969 No. 103 (second publication)

LAND ACQUISITION ACT, 1949

(Notice under Section 3)

NOTICE IS HEREBY GIVEN that it appears to
the Minister responsible for Lands that the parcel of
land described in the Schedule hereto and situate in
the parish of Saint Michael is likely to be. needed for
purposes which in the opinion of the Minister are
public purposes: namely, for the purpose, of Highway
improvement.

SCHEDULE

ALL THAT certain piece or parcel of land situate,
in the parish of Saint Michael containing by admeasure-
ment 3,100 square feet or thereabouts Abutting and
Bounding on lands of one Simon Jordan, on a public
road known as Halls Road and on a public road known
as Tweedside Road or however else the. same may
abut and bound.

Dated this 17th day of June, one thousand nine
hundred and sixty-nine at Government Headquarters,
Bay Street, in the parish of Saint Michael in the Island
of Barbados.

A. W. SYMMONDS
Permanent Secretary
Ministry of Home Affairs.







STATUTORY INSTRUMENT 3



S.I. 1969 No. 76 (corrected notice)
The .otor Vehicles and Road Traffic Act, 1937
(1937-16)
THE MOTOR VEHICLES AND ROAD TRAFFIC
(AMENDMENT) REGULATIONS, 1969
In exercise of the powers conferred upon him by
section 7 of the Motor Vehicles and Road Traffic Act,
1937, the Chief Technical Director, Ministry of Com-
munications and Works hereby makes the following Regu-
Sations:-
1. These Regulations may be cited as the Motor Short title.
Vehicles and Road Traffic (Amendment) Regulations,
1969.
2. Regulation 28(2) of the Motor Vehicles and Amendment of
Road Traffic Regulations, 1952 hereinafter referred to regulation 28 of
as the principal Regulations, is hereby amended by Iat ions e
deleting the word "sixteen" appearing in line 2 there-
of and substituting therefore the word "fifteen".
3. Regulation 35 of the principal regulations is Regulation 35
hereby revoked and the following regulation substi- ofprincipal
tuted therefore regulations
revoked and
"Chief Technical 35. Every driver and conductor of a replaced.
Director to ap-
prove uniforms of motor omnibus shall wear such uniform
drivers and con- and shall display his badge thereon in
doctors. such manner as the Chief Technical
Director may with the approval of the
Minister direct."
4. Regulation 36 of the principal regulations is Amendment of
hereby amended as follows regulation 36
of principal
(a) by revoking paragraphs (8) and (9) thereof; regulations.
(b) by renumbering paragraphs (10) (11) and (12)
thereof as paragraphs (8) (9) and (10) re-
spectively.








4 STATUTORY INSTRUMENT


Insertion of new
regulation 36A
into principle
regulations.








Insertion of
new regulation
46A into prin-
cipl e regular -
tions.


5. The principal regulations are hereby amended
by inserting immediately after regulation 36 the fol-
lowing regulation as regulation 36A -
"Drivers to 36A. Every driver of a motor omni-
afisx route bus when acting as such shall ensure
destination
signs and that the route destination signs and
numbers on
omnibuses, numbers provided for indicating the
destination of such motor omnibus
are clearly and correctly displayed."
6. The principal regulations are hereby amended
by inserting immediately after regulation 46 the fol-
lowing regulation as regulation 46A -

"Concessionaires 46A. Every concessionaire shall
to provide omni- provide each omnibus with the appro-
buses with desti-
nasons signs i private destination signs and numbers."
numbers.
Made by the Chief Technical Director this 22nd day
of April, 1969.


A. T. WASON
Chief Technical Director.

Approved and sanctioned by the Minister of Com-
munications and Works this 2nd day of May, 1969.




NEVILLE W. BOXILL
Minister.







STATUTORY INSTRUMENT 5


S.I. 1969 No. 94 (corrected notice)

The Customs Act, 1962 (1962-18)

ORDER MADE UNDER SECTION 25 OF THE
CUSTOMS ACT, 1962
The Minister in exercise of the powers conferred
on him by section 25 of the Customs Act, 1962 here-
by makes the following Order:-

1. This Order may be cited as the Customs Duties
(The Barbados Sugar Producers' Association (Inc.))
Order, 1969.

2. Part III of the First Schedule to the Customs
Act, 1962, is hereby amended by adding thereto the
following new item:-


"The Barbados
Sugar Producers'
Association
(Inc.)


-223 All chemicals, apparatus,
materials and equipment im-
ported by or on behalf of the
Barbados Sugar Producers'
Association (Inc.) for use by
the Sugar Technology Research
Unit in the growing and pro-
cessing of sugar cane and other
food crops on the certificate to
that effect by the Director of
the said Unit."


Made by the Minister this 31st day of May, 1969.

ERROL W. BARROW
Minister of Finance.




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