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Title: Leeward Islands gazette
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STANDARD VIEW MARC VIEW
Permanent Link: http://ufdc.ufl.edu/UF00076863/00123
 Material Information
Title: Leeward Islands gazette
Physical Description: reels. : ;
Creator: Leeward Islands (West Indies)
Publisher: Gov. Printing Office
Place of Publication: Antigua
Publication Date: 1872-
 Subjects
Subject: Politics and government -- Periodicals -- Leeward Islands (West Indies)   ( lcsh )
Genre: periodical   ( marcgt )
 Notes
Dates or Sequential Designation: 1- , 1872-
General Note: Two pages per frame.
General Note: Supplements, issued with some numbers, contain departmental reports, Meteorological registers, ordinances, statutory rules and orders, etc., of Antigua, St. Kitts and Nevis, Montserrat, and the British Virgin Islands.
 Record Information
Bibliographic ID: UF00076863
Volume ID: VID00123
Source Institution: University of Florida
Rights Management: All rights reserved by the source institution and holding location.
Resource Identifier: aleph - 001724221
notis - AJD6739
 Related Items
Succeeded by: Antigua, Montserrat and Virgin Islands gazette

Table of Contents
    Main
        Page 3
        Page 4
        Page 5
        Page 6
    Antigua - Statutory Rules and Regulations, No. 24 of 1951: Legislative Council (Elections) Regulations, 1951
        Page A-1
    Antigua - Statutory Rules and Regulations, No. 25 of 1951: Small Farmer Cultivation and Haulage Service (Electoral Districts) Order, 1951
        Page B-1
    Virgin Islands - Statutory Rules and Regulations, No. 4 of 1951: Income Tax (Double Taxation Relief) (New Zealand) Order, 1951
        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
Full Text








THE LEEWARD ISL HANDSS


ZETTE


bg 2lutoritJ2.

3RD JANUARY, 1952 No. 2.


Notices.


It is hereby notified for general
information that His Excellency the
Governor has issued a Commission to
the Hon. P. D. MACDONALD appoint-
ing him to be Governor's Deputy
during His Excellency's absence from
Antigua, whilst paying a visit to the
Presidency of the Virgin Islands
from the 4th to the 14th January.
The Secretariat,
.- In ,I' .,
2nd January, 1952.
13/00o61.

By virtue of the powers conferred
upon him by Section 6 of the Antigua
Constitution and Elections Ordinance,
1951, His Excellency has been pleased
to appoint Mr. A. MOODY STUART,
O.B.E., M.C., Mr. S. T. CHRISTIAN,
O.B.E.. B.A.. LL.M., and Mr. R.
CADMAN to be Nominated Members
of the Antigua Legislative Council.

The Secretariat,
An igua,
28th Decenmber, 1951.
No. C. 1S/oo009.

The Governor has been pleased to
appoint Mr. MCWELLING TODMAN to
be provisionally a member of the
Legislative Council of the Virgin
Islands from the 29th December, 1951.

The Secretariat,
Antigua,
2nd January, 1952.
C. 18/00012.

The Administrator of Antigua has
been pleased to re-appoint the Rev.
HUGH A. KING and the Hon. E. E.
WILLIAMS to be members of the
Country Board of Health of the
Presidency of Antigua, for a period of
one year from the 1st January, 1952.
Administrator's Office,
Antigua.
31st December, 1951.
Ref. No. A. 51/22.


The Administrator of Antigua re-
cords with regret the death on the
24th December, 1951, of Mr. JOHN
RANNIE, Wheelwright and Carpenter,
/ Municipal Department, Antigua.


3.2 77 7

/ /? 7Ye


TA'%0 JQS OR OF THE
LEEWARD ISLANDS.

A PROCLAMATION.
K. W. BLACKBURNE,
Governor.


WHEREAS it is provided by sec-
tion 25 (1) of the Antigua Constitu-
tion and Elections Ordinance, 1951,
that the Governor may at any time,
by proclamation, summon, prorogue
or dissolve the Legislative Council of
the Presidency of Antigua;
AND WHEREAS it is expedient
that the said Council should be sum-
moned:

NOW, THEREFORE, I do by this
my proclamation summon the Legis-
lative Council of the Preiidency of
Antigua to meet at the Council Cham-
ber in the city of Saint John's in the
island of Antigua at 9.30 o'clock in
the forenoon on Thursday the 3rd
day of January, 1952, for the despatch
of public business.
AND the Members of the said
Council and all other His Majesty's
Officers, Ministers and loving subjects
in the said Presidency and all those
whom it may concern are hereby
required to take due notice hereof
and to give their ready obedience
accordingly.
GIVEN at the Government House,
Antigua, this 21st day of De-
cember, 1951, in the sixteenth
year of His Majesty's reign.
GOD SAVE THE KING!


BY THE ADMINISTRATOR OF
ANTIGUA.

A PROCLAMATION.
R. ST J. O. WAYNE,
Administrator.

WHEREAS pursuant to the provi-
sions of section 25 (1) of the Antigua
Constitution and Elections Ordinince,
1951, the Governor by proclamation
dated the 21st day of December, 1951
has summoned the Legislative Coun-
cil of the Presidency of Antigua to
meet on the 3rd day of January, 1952;
AND WHEREAS it is provided
by section 18 of the said Ordinance
that the sessions of the said Council
shall be held at such times and places


as the Administrator shall from time
to time by proclamation appoint;

AND WHEREAS it is expedient
that a session of the said Council
should now be held:
NOW, THEREFORE, I do by this
my proclamation hereby appoint that
a session of the Legislative Council of
the Presidency of Antigna shall be
held and that the first meeting thereof
shall commence with a sitting of the
Council at the Council Chamber in the
city of Saint John's in the island of
Antigua at 9.30 o'clock in the fore-
noon on Thursday the 3rd day of
January, 1952, for the despatch of
public business.

AND the Members of the said
Council and all other His Majesty's
Officers, Ministers and loving subjects
in the said Presidency and all those
whom it may concern are hereby
required to take due notice hereof
and to give their ready obedience
accordingly.
GIVEN at the Administrator's Office,
Antigua, this 22nd day of Decem-
ber, 1951, in the sixteenth year
of His Majesty's reign.

GOD SAVE THE KING!



CONFIRMATION OF ORDINANCES.

No. 1.

The Secretary of State for the Colo-
nies has informed the Governor that
the KING will not be advised to
exercise his power of disallowance of
the undermentioned Bill:-
Leeward Islands.

No. 1 of 1951, The Supplementary
Appropriation (1948) Act, 1951."


No. 2.
The Governor has, this day, been
pleased to assent to the undermen-
tioned Ordinance of the Legislature of
Montserrat:-
No. 12 of 1951, "The Publication
of the First Lists of Voters (E:;tnoion
of Time) Ordinance, 1951."
December 24.
Ref. No. 47/00149.


VOL.










THE LEEWARD ISLANDS GAZETTE.


[3 January, 19,2.


No. 3.

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

An tfiga.

No. 24 of 1951, "The Legisla-
tive Council (Elections) Regulations,
1951."

No. 25 of 1951, The Small Farmer
Cultivation and Haulage Service
(Electoral Districts) Ordler, 1951."

Virgin slannds.

No. 4 of 1951, The Inc.nme Tax
(Double Tax,;ion Relief) (New Zea-
land) Order. 1951."


Legislative Council (Registra-
tion of Voters) Ordinance,
1951, Montserrat.

REVISION NOTICE.

TAKE NOTICE that the lists of
-voters for Registration Units I, II, III,
IV, and V will be revised by me, the
undersigned RANDALL HIPPOLYTE
LOCKHART, on Wednesday, the 16th
day of January, 1952, at the Court
House, Plymouth, at 9 o'clock in the
forenoon.

Dated this 3rd day of January, 1952.

RANDALL H. LOCKHART,
Revising Officer.
Ref No. 47/00149.


In the Supreme Court of the

Windward Islands and

Leeward Islands.



ANTIGUA CIRCUIT.
A.D. 1951.




Notice is hereby given that in pur-
suance of Rules made by the Chief
Justice under Section 16 of the
Windward Islands and Leeward
Islands (Courts) Order in Council,
1939, and duly approved as therein
provided on the 16th day of October
A.D. 1941, the Honourable the Chief
Justice selected for the sitting of the
Court in the Antigua Circuit has
appointed the day of the month on
which the ensuing Circuit Court shall
sit as follows, that is to say:-


The Antigua Circuit on Tuesday
the 15th day of January, 1952, at
10 o'clock in the forenoon.


Dated the 17th day of December
1951.


N. A. BERRIDGE,

Registrar of the Supreme Court.


Publications issued from the
Government Priinng Offc e
Leeward Islands.

The Colonial Ai" Navigation
(Amendment) Order, 1951, No. 1776.
10 pp. Price 12c.
STATUTORY RULE & ORDER.
A tigua.
No. 21 of 1951, The Motor Vehi-
cles Insurance (Third-Party Risks)
Rules, 1951." 11 pp. Price 13c.
ORDINANCES.
_ion tserrat.
No. 11 of 1951, The Appropria-
tion (1952) Ordinance, 1951."
2 pp. Price 4c.
No. 12 of li51, The Publication
of the First Lists of Voters (Extension
of Time) Ordinance, 1951."
2 pp, Price 4c.

2.AINFALL FIG UJ .ES

Central Experiment Statiio,


Aintigua.

1947. 1948. 1949


January 3"97 2582 1'5"
February 57 57 707
March '59 189 5"52
April "(i7 '59 3'54
May 3"34 2'80 1"98
June 149 3'38 3"35
July 2"97 1 37 2 10
August 2'50 2'29 6f66
Sept. 7"82 3'79 10"92
Oct. 4'28 8'69 5'85
Nov. "43 3'08 2.59
Dec. 29th "21 3'35 2'83


195U. 1951.


-A41
2'52
1"58
2"44
2.06
1685
10"71
6'34
5 13
4.43
2'64


3'60
1.88
1.09
2.16
10.54-
2.74
3.28
9"18
12'06
3'90
3'67
6.87


28'84 34-62 48'91 46'77 60.97








THE LEEWARD ISLANDS GAZETTE.


In the Supreme Court of thle Windward Islads and
Leeward Islands.
ANTIGUA CIRCUIT.
A. D. 1951.



NOTICE IS HEREBY 'IVEN that there will be a sitting of the Supreme Court of the
Windward Islands and Leeward Islands held a:t ~de Court House in the City of St John in the Island
of Antigua on Monday and Tuesday the 7th and 8th days of January, 1952, at 10 o,clock in the fore-
noon for the purpose of hearing the undermentioned causes or matters:-


Joseph Augustus Davis


)ate.


Defendant.
Calistus Joaquim


7th January 1952


Petitioner.


Winifred Roberts Baptiste


Appellant.
William Bramble
Irene Mullins
Ernest Este


Divorce and Matrimonial.
Respondent.
Randolph Simon Baptiste


Appeals.
Respondent.
Walter 0. Davis
Samuel Mullins
Arthur J. Bowry


])ale.


7th January, 1952


Date.


Sth January,
8th January,
8th January,


1952
1952
1952


Dated the 24th day of December, 1951.


N. A. BERRIDGE,
Registrar of the Supreme Court.


3 January, 1952.]









THE LEEWARD ISLANDS GAZETTE.


[3 January, 1952


REGISTRAR'S OFFICE,
ST. JOHN'S,
ANTI(UA.
24TH DECEMBER, 1951.
Sir,
Pursuant to section 79 (3) of the Antigua Constitution and Elections Ordinance. 1951 (No. 10 of 1951) I
have the honour to submit this report in connection with the 1951 Elections:-

No other candidates having been nominated in the undermentioned 4 Electoral D)itricts the following were
returned unopposed:-


Electoral District.

Saint John (Rural) West
Saint John (Rural) South
Saint Phillip and Saint Peter
Siint Paul


Candidate.

VERE CORNWALL BIRD
NOVELLE H. RICHARDS
DONALD i SHEPPARD
ERNEST E. W!LLIAMS


As a result of the votes cast on Polling Day (December 20th) the following candidates were elected:-


Polling Station.

Saint John City (North)
Saint John City (South) and Barbuda
Saint George & St. John (Rural) North
Saint Mary


Electoral District


Saint John City (North)


Saint John City (South)
& Barbuda



Saint George and Saint
John (Rural) North



Saint MIary


Candidate


JOHN ROWAN HENRY
LIONEL HURST


JOSEPH HENRY
FERNANDEZ
EDMUND HAWKINS LAKE

DENFIELD WILBERFORCE
HURST
HENRY LESLIE NORRIS
WHITE

BRADLEY THEODORE
CARROT
HAROLD T. WILSON


Candidate.

LIONEL HURST
EDMUND HAWKINS LAKE
DENFIELD WILBERFORCE HURST
BRADLEY THEODORE CARROT


Votes Total rejected
obtained ballot papers


229
1194


1262


Names on
voters list.

1737


1850


2004



1295


The amounts deposited by the unsuccessful candidates for the electoral districts of (a) Saint Mary and (b) Saint
George and Saint John (Rural) North have been forfeited to the Crown in accordance with the provisions of section
53 (1) of the above-mentioned ordinance.

There were three complaints imputing partiality to an officer but on investigation it was discovered that in two
cases there was no foundation to support these complaints while in the other I was satisfied that the officer was
acting under a genuine misconception of his duties. The interest of the candidate, on whose behalf the complaints
were made, has not been materially affected.

The voting was conducted in an orderly manner and no incidents have been reported by the Police.
I have the honour to be,
Sir,
Your Obedient Servant,

N. A. BERRIDGE.
Supervisor of Elections.
His Honour
The Administrator,
Antigua.
Ref. A 18/16.


ANTIGUA.
Printed at the Government Printing Office, Leeward Islands, by E. M. BLACKMAN,
Government Printer-By Authority.
1952.


[Price 26 cents.)








LEEWARD ISLANDS.
ANTIGUA.

STATUTORY RULES AND ORDERS.
1951, No. 24.

THE LEGISLATIVE COUNCIL (ELECTIONS) REGULATIONS, 1951,
MADE BY THE GOVERNOR IN COUNCIL UNDER SECTION 104
OF THE ANTIGUA CONSTITUTION AND ELECTIONS ORDI-
NANCE, 1951 (No 10 OF 1951).

1. Short title. These Regulations may be cited as
the Legislative Council (Elections) Regulations, 1951.
2. Rates of Pay. The following amounts shall be
paid to the officers. hereinafter mentioned for their services in
connection with the general election held in the year 1951:-
(a) To the Supervisor of Elec-
tions .... sixty dollars;
(b) To every returning officer of
an electoral district in which the elec-
tion was contested .... forty dollars;
(c) To every returning officer of
an electoral district in which the elec-
tion was uncontested .... fifteen dollars;
(d) To every presiding officer... fifteen dollars;
(e) To every poll clerk .... ten dollars;
(f) To every poll clerk and every
witness tallying at the count of the
votes ,.... four dollars;
(g) To every messenger appoint-
ed to collect a ballot box and elec-
tion documents .... one dollar.
3. Travelling. For travelling in connection with an
election officers shall be paid at the rate prescribed for public
officers by any Travelling Allowance Regulations in force.
Made by the Governor in Council this 27th day of Decem-
ber, 1951.
G. A. THIBOU,
Clerk of the Council.
A NTIGUA.
Printed at the Government Printing Office, Leeward Islands,
by E. M. B ACKMAN, Government Print -r.-By Authority.
1952.


A 47/76--425--1.52.


. [Price! 3 cents.]








LEEWARD ISLANDS.
ANTIGUA.
STATUTORY RULES AND ORDERS.
1951, No. 25.

THE SMALL FARMER CULTIVATION AND HAULAGE SERVICE
(ELECTORAL DISTRICTS) ORDER, 1951, DATED DECEM-
BER 27, 1951, MADE BY THE GOVERNOR IN COUNCIL
UNDER SECTION 20 (1) OF THE SMALL FARMER CULTIVA-
TION AND HAULAGE SERVICE ORDINANCE, 1951 (No. 2
OF 1951).

1. Short title. This Order may be cited as the Small
Farmer Cultivation and Haulage Service (Electoral Districts)
Order, 1951.
2. Electoral Districts-The Presidency shall be
and is hereby divided into the following five electoral districts:
(1) SAINT JOHN-comprising the Parish of Saint
John excluding the locality of Body Ponds.
(2) SAINT PHILIP-comprising the Parish of Saint
Philip.
(3) SAINT PETER AND SAINT GEORGE-comprising
the Parishes of Saint Peter and Saint George.
(4) SAINT PAUL -comprising the Parish of Saint
Paul excluding the localities of Follys and Swetes.
(5) SAINT MARY-comprising the Parish of Saint
Mary with the addition of the localities of Body Ponds,
Follys and Swetes.
3. Allocation of Names to Districts-(1) Each
name on the revised list of small farmers shall be allocated to
the electoral district in which the parcel of land in respect of
which such person is registered is located.
(2) The list of small farmers for each electoral district as
published in the Gazette shall be conclusive as to the electoral
district to which any small farmer is allocated.
Made by the Governor in Council the 27th day of Decem-
ber, 1951.
G. A. THIBOU,
Clerk of the Council.
ANTIGUA.
Printed at the Government Printing Office, Leeward Tslands,
by E. M. BLACKMAN, Government Printer.-By Authority.
1952.


A 47/35-455-1.52.


[Price 3 cents.1









LEEWARD ISLANDS.
VIRGIN ISLANDS.


STATUTORY RULES AND ORDERS.

1951, No. 4.


THE INCOME TAX (DOUBLE TAXATION RELIEF) (NEW ZEA-
LAND) ORDER, 1951, DATED OCTOBER 29, 1951, MADE
BY THE GOVERNOR IN COUNCIL UNDER SECTION 52A OF
THE INCOME TAX ORDINANCE, 1946, (No. 2/1946) AS
AS AMENDED BY THE INCOME TAX (AMENDMENT) ORDI-
NANCE, 1947, (No. 1/1947).


1. Short Title. This Order may be cited as the
Income Tax '(Double Taxation Relief) (New Zealand) Order,
1951.

2. Declaration. It is hereby declared-
(a/) that the arrangements specified in the Arrange-
ments set out in tne Schedule to this Order have been
made with the Government of New Zealand 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 New Zealand; and
(b) that is expedient that those arrangements shall
have effect.

SCHEDULE.

ARRANGEMENT BETWEEN THE GOVERNMENT OF NEW ZEALAND
AND THE GOVERNMENTT OF THE PRESIDENCY OF THE
VIRGIN ISLANDS FOR THE AVOIDANCE OF DOUBLE TAXA-
TION AND THE PREVENTION OF FISCAL EVASION WITH
RESPECT TO TAXES ON INCOME.
1. (1) The Taxes which are the subject of this Arrange-
ment are-
S (a) In NcwvZealand;


/1 ta"









The income tax and the social security charge
(hereinafter referred to as New Zealand tax ").
(b) In the Presidency of the Virgin Islands:
The income tax (hereinafter referred to as
Presidential tax ").
(2) This Arrangement shall also apply to any other taxes
of a substantially similar character imposed in New Zealan3 or
the Presidency after this Arrangement has come into force.

2. (1) In this Arrangement, unless the context other-
wise requires-
(a) The term New Zealand "includes all islands and
territories within the limits thereof for the time being,
including the Cook Islands.
(b) The term the Presidency means the Presidency
of the Virgin Islands.
(c) The terms "one of the territories" and "the
other territory" mean New Zealand or the Presidency as
the context requires.
(d) The term "tax" means New Zealand tax or
Presidential tax, as the context requires.
(e) The term person includes any body of persons,
corporate or not corporate.
(f) The term "company" includes any body
corporate.
(g) The terms "resident of INew Zealand" and
"resident of the Presidency mean respectively any person
who is resident in New Zealand for the purposes of New
Zealand tax and not resident in the Presidency for the
purposes of Presidential tax and any person who is
resident in the Presidency for the purposes of Presidential
tax and not resident in New Zealand for the purposes of
New Zealand tax; and a company shall be regarded as
resident in New Zealand if its business is managed and
controlled in New Zealand and as resident in the Presidency
if its business is managed and controlled in the Presidency.
(h) The terms resident of one of the territories and
resident of the other territory mean a person who is
a resident of New Zealand or a person who is a : resident of
the Presidency, as the context requires.









(i) The terms "New Zealand enterprise" and
Presidential enterprise" mean respectively an industrial
or commercial enterprise or undertaking carried on by a
resident of New Zealand and an industrial or commercial
enterprise or undertaking carried on by a resident of the
Presidency; and the terms enterprise one of the terri-
tories and enterprise of the other territory" mean a
New Zealand enterprise, or a Presidential enterprise, as
the context requires.
(j) The term industrial or commercial enterprise or
undertaking" includes an enterprise or undertaking
engaged in mining, agricultural or pastoral activities, or in
the business of banking, insurance, life insurance, or deal-
ing in investments, and the term "industrial or commercial
profits" includes profits from such activities or business
but does not include income in the form of dividends,
interest, rents, royalties, management charges, or remunera-
tion for personal services.
(k) The term permanent establishment ", when used
with respect to an enterprise of one of the territories, means
a branch, management, factory, mine, farm, or other fixed
place of business, but does not include an agency in the
other territory unless the. agent has, and habitually
exercises, a general authority to negotiate and conclude
contracts on behalf of such enterprise or regularly fills
orders on its behalf from a stock of goods or merchandise
in that other territory.

An enterprise of one of the territories shall not be deemed
to have a permanent establishment in the other territory merely
because it carries on business dealings in that other territory
through a bona fide broker or general commission agent acting
in the ordinary course of his business as such and receiving
remuneration in respect of those dealings at a rate not less than
that customary in the class of business in question.
The fact that an enterprise of one of the territories main-
tains in the other territory a fixed place of business exclusively
for the purchase of goods or merchandise shall not of itself
constitute that fixed place of business a permanent establishment
of the enterprise.
The fact that a company which is a resident of one the
territories has a subsidiary company which is a resident of the
other territory or which is engaged in trade or business in that










other territory (whether through a permanent establishment
or otherwise) shall not of itself constitute that subsidiary com-
pany a permanent establishment of its parent company.
(2) The terms New Zealand tax and Presidential tax "
as used in the present Arrangement, do not include any tax
payable in New Zealand or the Presidency which represent a
penalty imposed under the law of New Zealand or the Presi-
dency relating to the taxes which are the subject of the present
Arrangement.
(3) In the application of the provisions of this Arrange-
ment by New Zealand or the Presidency, any term not other-
wise defined shall, unless the context otherwise requires, have
the meaning which it has under the laws of New Zealand, or, as
the case may be, the Presidency, relating to the taxes which are
the subject of this Arrangement.
3. (1) The industrial or commercial profits of a New
Zealand enterprise shall not be subject to Presidential tax unless
the enterprise is engaged in trade or business in the Presidency
through a permanent establishment situated therein. If it is so
engaged, tax may be imposed on those profits by the Presidency,
but only on so much of them as is attributable to that
permanent establishment:
Provided that nothing in this paragraph shall affect any
provisions of the law of New Zealand regarding the taxation of
income from the business of insurance.
(2) The industrial or commercial profits of a New Zealand
enterprise shall not be subject to Presidential tax unless the
enterprise is engaged in trade or business in the Presidency
through a permanent establishment situated therein.' If it is so
engaged, tax may be imposed on those profits by the Presidency,
but only on so much of them as is attributable to that
permanent establishment.
(3) Where an enterprise of one of the territories is engaged
in trade or business in the bther territory through a permanent
establishment situated therein, there shall be attributed to that
permanent establishment the industrial or commercial profits
which it might be expected to derive in that other territory if it
were an independent enterprise engaged in the same or similar
actvities and its dealings with the enterprise of which it is a
permanent establishment were dealings at arm's length with that
enterprise or an independent enterprise; and the profits so
attributed shall be deemed to be income derived from sources in
that other territory,










If the information available to the taxation authority con-
cerned is inadequate to determine the profits to be attributed to
the permanent establishment, nothing in this sub-paragraph
shall affect the application of the law of either territory in rela-
tion to the liability of the permanent establishment to pay tax
on an amount determined by the exercise cf a discretion or the
making of an estimate by the taxation authority of that territory:

Provided that such discretion shall be exercised or such
estimate shall be made, so far as the information available to the
taxation authority permits, in accordance with the principle
stated in this sub-paragraph.
(4) Profits derived by an enterprise of qne of the territories
from sales, under contracts concluded in that territory, of goods
or merchandise stocked in a warehouse in the other territory
for convenience of delivery and not for purposes of display shall
not be attributed to a permanent establishment of the enterprise
in that other territory, notwithstanding that the offers of pur-
chase have been obtained by an agent of the enterprise in that
other territory, and transmitted by him to the enterprise for
acceptance.
(5) No portion of any profits arising from the sale of goods
or merchandise by an enterprise of one of the territories shall be
attributed to a permanent establishment situated in the other
territory by 'reason of the mere purchase of the goods or
merchandise within that other territory.
4. (1) Where-

(a) an enterprise of one of the territories participates
directly or indirectly in the management, control or capital
of an enterprise of the other territory, or
(b) the same persons participate directly or indirectly
in the management, control or capital of an enterprise of one
of the territories and an enterprise of the other territory,
and
(c) in either case conditions are operative between the
two enterprises in their commercial or financial relations
which differ from those which might be expected to operate
between independent enterprises dealing at arm's length
with one another,
then, if by reason of those conditions profits which might be
expected to accrue to one of the enterprises do not accrue to
that enterprise, there may he included in the profits of that









enterprise the profits which would have accrued to it if it were
an independent enterprise and its dealings with the other enter-
prise were dealings at arm's length with that enterprise or an
independent enterprise.
(2) Profits included in the profits of an enterprise of one
of the territories under sub-paragraph (1) of this paragraph
shall be deemed to be income derived from sources in that terri-
tory and shall be taxed accordingly.
(3) If the information available to the taxation authority
concerned is inadequate to determine, for the purposes of sub-
paragraph (1) of this paragraph, the profits which might be
expected to accrue to an enterprise, nothing in that paragraph
shall affect the application of the law of either territory in rela-
tion to the liability of that enterprise to pay tax on an amount
determined by the exercise of a discretion'or the making of an
estimate by the taxation authority of that territory:
Provided that such discretion shall be exercised or such
estimate shall be made, so far as the information available to the
taxation authority permits, in accordance with the principle
stated in that sub-paragraph.

5. Notwithstanding the provisions of paragraphs 3 and 4,
profits which a resident of one of the territories derives from
operating ships or aircraft shall be exempt from tax in the
other territory.
6. (1) Dividends paid by a company resident in one of
the territories to a resident of the other territory who is subject
to tax in that other territory in respect thereof and not engaged
in trade or business in the first-mentioned territory through a
permanent establishment situated therein, shall be exempt from
any tax in that first-mentioned territory which is chargeable on
dividends in addition to the tax chargeable in respect of the
profits or income of the company:
Provided that dividends paid by a company resident in
New Zealand to a person who is resident in the Presidency
may be included in that person's total income for the purposes
of determining the amount of any New Zealand tax payable in
respect of income of that person other than such dividends.
(2) Where a company which is a resident of one of the
territories derives profits or income from sources within the
other territory, the Government of that other territory shall
not impose any form of taxation on dividends paid by the









company to persons not resident in that other territory, or any
tax in the nature of an undistributed profits tax on undistri-
buted profits of the company, by reason of the fact that those
dividends or undistributed profits represent, in whole or in
part, profits, or income so derived.
7. (1) Any royalty derived from sources within one of
the territories by a resident of the other territory who is sub-
ject to tax in that other territory in respect thereof and is not
engaged in trade or business in the first- mentioned territory
through a permanent establishment situated therein, shall be
exempt from tax in that first-mentioned territory; but no
exemption shall be allowed under this paragraph in respect of
so much of any royalty as exceeds an amount which represents
a fair and reasonable consideration for the rights for which the
royalty is paid.
(2) In this paragraph the term "royalty" means any
royalty or other amount paid as consideration for the use of, or
for the privilege of using, any copyright, patent, design, secret
process or formula, trade-mark, or, other like property, but
does not include royalties or other amounts paid in respect of
the operation of mines or quarries or of the extraction or
removal of timber or other natural resources or rents or royal-
ties in respect of motion picture films.
8. (1) Remuneration (other than pensions) paid by the
Government of one of the territories to any individual for
services rendered to that Government in the discharge of
governmental functions shall be exempt from tax in the terri-
tory of the Government of the other territory if the individual
is not ordinarily resident in that other territory or is ordinarily
resident in that other territory solely for the purpose of
rendering those services.
(2) The provisions of this paragraph shall not apply to
payments in respect of services rendered in connection with any
trade or business carried on by either of the Governments for
purposes of profit.
9. (1) An individual who is a resident of the Presidency
shall be exempt from-New Zealand tax on profits or remunera-
tion in respect of personal (including professional) services
performed within New Zealand in any year of assessment if-
(a) he is present within New Zealand for a period or
periods not exceeding in the aggregate 183 days during
that year, and









(b) the services are performed for or on behalf of a
person resident in the Presidency, and
(c) the profits or remuneration are subject to Presi-
dential tax.
(2) An individual who is a resident of New Zealand shall
be exempt from Presidential tax on profits or remuneration in
respect of personal (including professional) services performed
within the Presidency in any year of assessment if-
(a) he is present within the Presidency for a period
or periods not exceeding in the aggregate 183 days during
that year, and
(6) the services are performed for or on behalf of a
person resident in New Zealand, .and
(c) the profits or remuneration are subject to New
Zealand tax.
(3) The provisions of this paragraph shall not apply to the
profits or remuneration of public entertainers such as stage,
motion picture or radio artists, musicians and athletes.

10. (1) Any pension or annuity, derived from sources
within one of the territories by an individual who is a resident
of the other territory and liable to tax in that other territory
in respect thereof, shall be exempt from tax in the first men-
tioned territory.
(2) The term "annuity" means a stated sum payable
periodically at stated times, during life or during a, specified or
ascertainable period of time, under an obligation to make the
payments in considerate( n of money paid.
11. A professor or teacher from one of the territories
who receives remuneration for teaching, during a period of
temporary residence not exceeding two years, at a university,
college, school, or other educational institution in the other
territory, shall be exempt from tax in that other territory in
respect of that remuneration.
12. A student or business or trade apprentice from one of
the territories who is receiving full-time education or training
ill the other territory shall be exempt from tax in that other
territory on payments made to him by persons in the first-
mentioned territory for the purposes of his maintenance,
education or training,









13. Income of a person who is a resident of the Presi-
dency (other than dividends paid by a company resident in
New Zealand) which is exempt from New Zealand tax under
any provision of the present Arrangement shall not be included
in that person's total income for the purposes of determi::ing
the amount of any New Zealand tax payable in respect of
income of that person which is assessable to New Zealand tax.

14. (1) Subject to the provisions of the law of the
Presidency regarding the allowance as a credit against Presi-
dential tax of tax payable in a territory outside the Presidency,
New Zealand tax payable, whether directly or by deduction,
in respect of income from sources within New Zealand shall be
allowed as a credit against any Presidential tax payable in
respect of that income. Where such income is an ordinary
dividend paid by a company resident in New Zealand, the credit
shall take into account the New Zealand tax payable in
respect of its profits by the company paying the dividend, and
where it is a dividend paid on participating preference shares
and representing both a dividend at the fixed rate to which the
shares are entitled and an additional participation in profits, the
New Zealand tax so payable by the company shall likewise be
taken into account in so far as the dividend exceeds that fixed
rate.

For the purposes of this paragraph any amount which is
included in a person's taxable income under any provision of
the law of New Zealand regarding the taxation of income from
the business of insurance shall be deemeti to be derived from
sources in New Zealand.

(2) Where New Zealand tax is payable in respect of income
derived from sources in the Presidency by a person who is a
resident of New Zealand, being income in respect of which
Presidential tax is payable, whether directly or by deduction, the
Presidential tax so payable (reduced by the amount of any relief
or repayment attributable to that income to which that person
is entitled under the law of the Presidency) shall, subject to such
provisions (which shall not affect the general principle hereof)
as may be enacted in New Zealand, be allowed as a credit
against the New Zealand tax (other than the social security
charge) payable in respect of that income:

Provided that where the income is a dividend paid by a
company resident in the Presidency the credit shall be allowed
only if the recipient elects for the purposes of this sub-paragraph










to have the amount of such dividend together with the Presi-
dential tax (as so reduced) included in his assessable income for
the purposes of New Zealand tax.
Where such income is an ordinary dividend paid by a
company resident in the Presidency, the credit shall take into
account (in addition to any Presidency income tax appropriate
to the dividend) the Presidential profits tax payable by the
company in respect of its profits, and where it is a dividend paid
on participating preference shares and representing both a
dividend at the fixed rate to which the shares are entitled and
an additional participation in profits, the profits tax so payable
by the company shall likewise be taken into account in so far as
the dividend exceeds that fixed rate.
(3) For the purposes of this paragraph profits or remu-
neration for personal (including'professional) services performed
in one of the territories shall be deemed to be income from
sources within that territory, and the services of an individual
whose services are wholly or mainly performed in ships or
aircraft operated by a resident of one of the territories shall be
deemed to be performed in that territory.
15. (1) The taxation authorities of New Zealand and the
Presidency shall exchange such information (being information
available under their respective taxation laws) as is necessary
for carrying out the provisions of this Arrangement 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 this Arrangement. Any information so exchanged
shall be treated as secret and shall not be disclosed to any persons
other than persons (including a Court) concerned with the
assessment or collection of, or the determination of appeals in
relation to the taxes which are the subject of this Arrangement.
No information shall be exchanged which would disclose any
trade secret or trade process.
(2) As used in this paragraph, the term taxation authori-
ties means in the case of New Zealand the Commissioner of
Taxes or his authorised representative; and in the case of the
Presidency the Income Tax Commissioners or their authorised
representative.
16. This Arrangement shall be deemed to have come into
force on the 11th day of August, 1951, and shall have effect-
(a) in New Zealand, as respects income tax for the
year of assessment beginning on the first day of April,
1951, and subsequent years; as respects social security









11


charge on salaries andf wages as from the first day of
April, 1951; and as regards social security charge on
income other than salaries and wages as from the first day
of April, 1950, and subsequent years;

(b) in the Presidency, as respects income tax for the
year of assessment, beginning on the first day of January,
1951, and subsequent years.

Made by the Governor in Council this 29th day of
October, 1951.

M. TITLE,
Clerk of the Council.


EXPLANATORY NOTE.
(THIS NOTE IS NOT PART OF THE ORDER, BUT IS INTENDED TO
INDICATE ITS GENERAL PURPORT).
Section 52A of the Income Tax Ordinance, 1946, (No. 2 of 1946) as
amended by the Income Tax (Amendment) Ordinance, 1947 (No. 1 of
1947) provides for double taxation Arrangements with other territories
to be given statutory effect by Order in Council.

The Finance (No. 2) Act 1945 (9 & 10 Geo. 6 C. 13) provides for
double taxation Arrangements between the Government of the United
Kingdom and other Countries to be given statutory effect by Order in
Council. Under this provision the Double Taxation (Taxes on Income)
(New Zealand) Order, 1947 (S.R. & 0. 1947, No. 1776) was made. In
the Schedule to this Order is set out the Agreement between the
United Kingdom and New Zealand Governments.

The above Agreement provided for its extension (with any desired
modifications) to all or any of the Colonies of either of the' Contracting
Governments by a written notification of extension given to the other
Contracting Government to take effect on the date named in such
notification.

The New Zealand Government has accepted formal notification
made on 12th June, 1951 from the United Kingdom Government of
extension to this Presidency of their double taxation arrangements
above referred to, to come into force on 1lth August, 1951.

This Order seeks to give legal effect in the Presidency to these
arrangements.
2. Under the arrangements set out in this Order certain classes of
income derived from one country by a resident of the other country are
(subject to certain conditions) exempt from tax in the former country;
these classes are shipping and air transport profits, certain trading profits
not arising through a permanent establishment ", patent and copyright
royalties, pensions, purchased annuities, and earnings of temporary








12

business visitors. Dividends are exempt from any tax which is addi-
tional to the tax charged on the profits represented by the dividend.
Government salaries are normally taxed by the paying Government only.
Remuneration of visiting professors and teachers is exempt in the
country visited.
Where income continues to be taxable in both countries, full credit
is given by the country of the taxpayer's residence for the tax payable
in the country of orgin of the income.
Provision is included for the exchange of information between the
taxation authorities of the two countries.







































ANTIGUA.
Printed at the Government Printing Office, Leeward Islands,
by E. M. BLACKMAN, Government Printer.-By Authority.
1952.


0, 31/0016-440-1.52.


[ Price 14c.]




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