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 The Leeward Islands gazette
 Appropriation
 Leeward Islands - Bill: Workmen's...
 General Government - Statutory...
 General Government - Statutory...
 General Government - Statutory...
 General Government - Statutory...
 General Government - Statutory...
 Antigua - Statutory Rules and Orders,...
 St. Kitts-Nevis-Anguilla - Statutory...
 Montserrat - Statutory Rules and...
 Virgin Islands - Statutory Rules...
 Virgin Islands - Statutory Rules...














Group Title: Leeward Islands gazette.
Title: The Leeward Islands gazette.
ALL VOLUMES CITATION THUMBNAILS PAGE IMAGE ZOOMABLE
Full Citation
STANDARD VIEW MARC VIEW
Permanent Link: http://ufdc.ufl.edu/UF00076863/00235
 Material Information
Title: The Leeward Islands gazette.
Series Title: Leeward Islands gazette.
Physical Description: v.
Language: English
Creator: Leeward Islands (Federation)
Leeward Islands (West Indies)
Publisher: Gov. Printing Office,
Publication Date: December 30, 1954
 Subjects
Subject: Politics and government. -- Leeward Islands (West Indies)
Spatial Coverage: Antigua and Barbuda -- Antigua
Montserrat
British Virgin Islands
Saint Kitts and Nevis
 Record Information
Bibliographic ID: UF00076863
Volume ID: VID00235
Source Institution: University of Florida
Rights Management: All rights reserved by the source institution and holding location.
Resource Identifier: aleph - 001724221
notis - AJD6739
oclc - 32331018

Table of Contents
    The Leeward Islands gazette
        Page 251
        Page 252
        Page 253
        Page 254
        Page 255
        Page 256
        Page 257
    Appropriation
        Page A-1
        Page A-2
        Page A-3
    Leeward Islands - Bill: Workmen's Compensation (Repeal) Act, 1955
        Page B-1
    General Government - Statutory Rules and Orders, No. 56 of 1954: Pensionable Offices Order, 1954
        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
    General Government - Statutory Rules and Orders, No. 57 of 1954: Pensionable Offices Notification, 1954
        Page D-1
    General Government - Statutory Rules and Orders, No. 58 of 1954: Exportation of Bank of England Notes (Exemption) Order, 1954
        Page E-1
    General Government - Statutory Rules and Orders, No. 59 of 1954: Prison (Amendment) Rules and Regulations, 1954
        Page F-1
        Page F-2
    General Government - Statutory Rules and Orders, No. 60 of 1954: Rules of the Supreme Court (Trade Unions) 1954
        Page G-1
        Page G-2
        Page G-3
    Antigua - Statutory Rules and Orders, No. 32 of 1954: Income Tax (Double Taxation Relief) (Sweden) Order, 1954
        Page H-1
        Page H-2
        Page H-3
        Page H-4
        Page H-5
        Page H-6
        Page H-7
        Page H-8
        Page H-9
        Page H-10
        Page H-11
        Page H-12
        Page H-13
        Page H-14
        Page H-15
        Page H-16
    St. Kitts-Nevis-Anguilla - Statutory Rules and Orders, No. 23 of 1954: Income Tax (Double Taxation Relief) (Sweden) Order, 1954
        Page I-1
        Page I-2
        Page I-3
        Page I-4
        Page I-5
        Page I-6
        Page I-7
        Page I-8
        Page I-9
        Page I-10
        Page I-11
        Page I-12
        Page I-13
        Page I-14
        Page I-15
        Page I-16
    Montserrat - Statutory Rules and Orders, No. 9 of 1954: Income Tax (Double Taxation Relief) (Sweden) Order, 1954
        Page J-1
        Page J-2
        Page J-3
        Page J-4
        Page J-5
        Page J-6
        Page J-7
        Page J-8
        Page J-9
        Page J-10
        Page J-11
        Page J-12
        Page J-13
        Page J-14
        Page J-15
        Page J-16
    Virgin Islands - Statutory Rules and Orders, No. 16 of 1954: Treasury (Amendment) Rules, 1954
        Page K-1
    Virgin Islands - Statutory Rules and Orders, No. 17 of 1954: Income Tax (Double Taxation Relief) (Sweden) Order, 1954
        Page L-1
        Page L-2
        Page L-3
        Page L-4
        Page L-5
        Page L-6
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        Page L-15
        Page L-16
Full Text







.EE WARD ISLANDS


GAZETTE.

Sbliherb by 2ut)oritp.


THURSDAY 30TH DECEMIBE1, 1954.


SNo. 59.


BY THE GOVERNOR OF THE
LEEWARD ISLANDS.

A PROCLAMATION-

K. W, BLACKBURNE,
Govc'rnor.

WHEREAS it is enacted bN section
9 of the Currency Act, 1950
(No. 4/1950) that the Governor after
consultation with the Board of Com-
missioners of Currency, British
Caribbean Territories (Eastern Group)
may, by Proclamation issued with
the approval of the Secretary of
State, declare that any currency notes
shall cease to be legal tender:
AND WHEREAS it is desirable
that Government Cunrr-ncy Notes
issued by the Commissioners of
Currency of the Colony of Trinidad
and Tobago, now in circulation
should be called in and should cease
to lie current or legal tender within
the Colony of the Leeward Islands:
NOW, THEREFORE, I, KENNETH
WILLIAM BLACKBURNE, a Knight
Commander of the Most Distinguished
Order of Saint Michael and Saint
George, an Officer of the Most
Excellent Order of the British Empire,
Governor and Commander in Chief
in and over the Colony of the
Leeward Islands and Vice Admiral of
the same, after consultation with the
Board of Commissioners of Currency,
British Caribbean Territories (Eastern
Group), and with the approval of the
Secretary of State. do hereby declare
that Government Currency Notes
issued by the Commissioners of Cur-
rency of the Colony of Trinidad and
Tobago, shall as from the 2nd day of
January, 1955, cease to be current or
legal tender within the Colony of the
Leeward Islands: Provided that any
such notes may be presented before
the said 2nd day of January, 1955, at
Barclays Bank (Dominion, Colonial
and Overseas) or the Royal Bank of
Canada for the purpose of exchange
for British Caribbean Currency Notes
of the same value: Provided further
that the holders of any such notes
shall be entitled at any time after
they have ceased to be legal tender
to claim payment of the value thereof
from te Currency Officers Antigua



.- 72,7 7
AI~7


N otice


and Saint Christopher Nevis and
Anguilla at the Government Treasury
in each of the said Presidencies.
GIVEN under my hand at the
Government House, Antigua,
this 28th day of December, 1954,
and in the third year of Her
Majesty's reign.
GOD SAVE THE QUEEN!


No. 119.
Appointments and transfers etc.,
in the public service, with effect from
the dates stated, are published for
general information:-
WHITE Mrs. S., to be Junior Clerk,
Attorney General's Office.
Dec. 24

CONFIRMATION OF ORDINANCES.
No. 120.
The Secretary of State for the
Colonies has informed the Governor
that the power of disallowance will
not be exercised in respect of the un-
dermentioned Ordinance:-
Antigua.

No. 12 of 1953, "The Slum
Clearance and Housing (Amendment)
Ordinance, 1953."


No. 121.
The Governor has been pleased to
assent to the undermentioned Ordi-
nances:-
St. Kitts-Nevis-Anguillu.
No. 15 of 1954, "The Rent
Restriction Ordinance, 1954.
Dec. 23

No. 16 of 1954, The Nevis Public
Library (Amendment) Ordinance,
1954." Dec. 23
No. 17 of 1954, "The Passengers
(Amendment) Ordinance, 1954"
Dec. 24

No. 18 of 1954, "The Building
Lots (Provision of Amenities)
(Amendment) Ordinance, 1954."
Dec. 24
No. 19 of 1954, "The Crown
Agents (Change of Title) Ordinance,
1954. Dec. 24


No. 122
The following Bills which are to
be introduced in the General Legisla-
tive Council of the Leeward Islands
are published with this Gazette and
form part thereof:-
The Appropriation Act, 1955. "
"The Workmen's Compensation
(Repeal) Act, 1955. "
No. 123.
It is notified for general informa-
tion that the undermentioned Ordi-
nances which passed the Legislative
Council of Antigua on the 22nd
December, 1954, received the Gover-
nor's assent on 'the 30th December,
1954, and will come into operation
on the 1st January, 1955:-
No. 15 of 1954, "The Central
Board of Health (Constitution and
Temporary Powers) Ordinance, 1954."
No. 16 of 1954, "The Lunatic
Asylums (Repeal) Ordinance, 1954."
No. 17 of 1954, "The Treasury
(Amendment) Ordinance 1954."
No. 18 of 1954, "The Licensing
Act (Amendment) Ordinance, 1954."
Copies of these Ordinances will be
published with the Gazette of the
6th January, 1955.
No. 124.
The following Statutory Rules and
Orders are circulated with this Gazette
and form part thereof:-
General Government.
No. 56 of 1954, "The Pensionable
Offices Order, 1954. "
9 pp. Price 11 cents.
No. 57 of 1954, "The Pensionable
Offices Notification, 1954. "
1 pp. Price 3 cents.
No. 58 of 1954, "The Exportation
of Bank of England Notes (Exemp-
tion) Order, 1954.
1 pp. Price 3 cents.
No. 59 of 1954, ''The Prison
(Amendment) Rules and Regulations,
1954. "
2 pp. Price 4 cents.
No. 60 of 1954, The Rules of the
Supreme Court (Trade Unions) 1954."
3 pp. Price 5 cents.
Antigua.
No. 32 of 1954, "The Income Tax
(Double Taxation Relief) (Sweden)
Order, 1954. 16 pp. Prce 18 cents.








252 THE I
St. Kilts Nevis & Anguilla.
No. 23 of 1954, "The Income
Tax (Double Taxation Relief)
(Sweden) Order, 1954. "
16 pp. Price 18 cents.
Montserrat.
No. 9 of 1954, The Income Tax
(Double Taxation Relief) (Sweden)
Order, 1954. 16 pp. Price 18 cents.
Virgin Islands.
No. 16 of 1954, "The Treasury
(Amendment) Rules, 1954."
1 pp. Price 3 cents.

No. 17 of 1954, "The Income Tax
(Double Taxation Relief) (Sweden)
Order, 1954." 16 pp. Price 18 counts


Mahters-and Local Agents of all
Ships, Sailing Vessels and
Aircraft.
All goods of any kind which are
not manifested, arriving in this presi-
dency from abroad must be pre-
sented to a Customs Officer at
the Airport or Port of Entry.
Officers, hostesses and other mem-
bers of the crews of ships and aircraft,
Agents' clerks, stevedores, ships'
labourers and visitors to ships are
advised to take care to submit to the
Customs Officers on duty packages
and goods of all descriptions, which
they may bring ashore from any ship,
vessel or aircraft.
Failure to present such packages or
goods to a. Customs Officer may
result in arrest of the person con-
cerned and seizure and confiscation
of the packages or goods.


LEEWARD ISLANDS GAZETTE.


The Collector of Customs, Customs
Officers and any member of the Police ,
Force, upon reasonable suspicion may
stop and examine any person carrying
any package to ascertain whether any
smuggled goods are contained therein.
(Section 44 of the Trade and Revenue
Ordinance No. 8 of 1900).
The Collector of Customs and any
persons authorised by him may search
any person on board any vesselvithin
any port of this presidency, any3
person who has landed from any
vessel, provided he has reason to
suppose that such person is carrying
or has uncustomed or prohibited
goods about his person. (Section 45
of Ordinance No. 8 of 1900).
C. A. STEVENS,
Collector of Customs.
6th December, 1954.
Ref. No. A. 65/7-III.


TENDERS FOR GROCERIES,
Etc.
The following tenders have been
accepted for the period ending 30th
June, 1955, for the suppy of the
undermentioned items toGovernment
Institutions:-

Groceries.
J. PIGOTT
Cooking Butter $4.80 per 51b. tin.
Clear Pork 56c. per lb.
Snouts, jowls,
scalps 48c. per lb.
Pickled Beef 54c. per lb.
H. E. E. LOVELL
Salted Fish 31c. per lb.


[30 December, 1954.


Table Butte
Table Butte

Edible Oil
Laundry Sc

Blue
Washing Sc
WhittB Potat
Sardines


LAKE & CO.
r $5.50 per 51b. tin.
r $55.00 per case
of 48 x 16 oz. tin.
$3.22 per gallon.
)ap $12.00 per case of
62a1bs.
96c. per gross
,da 10c. per lb.
toes 10c. per lb.
$14.75 per case
of 100 tins


ANTIGUA FISHERIES
(V. A. SIMON)
Fresh Fish (when
available) 20c. per lb.
Fresh frozen fish 24c. per lb.
Fresh Meat.
NORRIS ROBERTS
Beef Steak 46c. per lb.
Beef Surloin 35c. per lb.
Liver 29c. per lb.
Mutton 30c. per lb.
Pork 36c. per lb.
Milk-Fresh
ANGELO BARRETTO
Delivered to Holberton
Hospipal and
Leper Home at 14c. per bottle.
Kerosene Oil
MESSRS. JOSEPH DEW & SONS,
LTD.
At wholesale price
onothe date of
delivery less 2o% and less duty.

Bread
EUGENE JARDINE
15c. per lb. deliv-
ered.

Administrator's Office,
Antigua.
22nd December, 1954.
A. 41/36.


IN THE COURT OF SUMMARY JURISDICTION, LEEWARD ISLANDS.
ANTIGUA CIRCUIT
A.D. 1954.
Notice is hereby given that there will be a sitting of the Court of Summary Jurisdiction of the Leeward
Islands held at the Court House in the City of Saint John in the Island of Attigua on Friday the 7th January, 1955,
at 9.30 o'clock in the forenoon for the purpose of hearing the undermentioned causes or matters:-
Plaintiff. Defendant.
George W. Bennett Bryson ... Herman Lewis
Walter Lewis ... Hubert Philip
Geo. W. Bennett Bryson ... Salome Lake
Geo. W. Bennett Bryson ... Laurel Meade
Eugene Jardine ... Earl Brown
Irene St. Luce ... Ezekiel Thomas
Joseph Dew & Son, Ltd. ... Samuel H. Joseph
William Mack ... Arthur Roberts
Joseph Dew & Son, Ltd. ... Edward Henry
Clyde Francis ... J. W. Ambrose
Joseph Dew & Son, Ltd. ... Walter Tobitt
Joseph Dew & Son, Ltd. ... Charles Ramsay
Joseph Dew & Son, Ltd. ... Conroy White
Joseph Frederick ... George Edwards
Joseph Dew & Son, Ltd. ... Isabella Davis
Joseph Dew & Son, Ltd. ... Robert Anthony
Mary Lambert ... Enoch Elvin
Charles Williams ... Robert McDonald
Charles Edwards ... Joseph A. & Leonard Davis
Dennis Ed wards ... Margaret Tnitt, Maurice Edwards, Oscar Lewis,
Thomas Weekes.
Joseph Benjamin ... James Samuel
Lake Company, Ltd. ... Clarence Brown
Christiana Joseph ... Winston & Maurice Joseph
George Richards ... Isiah George
Viola Joshua .. Olive Jacobs et al
Walter Jarvis ... Kitchener Dowe


Dated the 29th day of December, 1954.


A. R. MEADE,
Acting Registrar.







THE LEEWARD ISLANDS GAZETTE


TRADE MARKS OFFICE,
ANTIGUA, 3rd December, 1954.
BRIrISH-AMERrCAN TOBACCO
COMPANY LIMITED of Westmins-
ter House, 7, Millbank, London. S.W.
have applied for Registration of one
Trade Mark consisting of the follow-
ing:-


in Class 45, that is to say:-Manufac-
tured Tobacco.
The Applicants claim that they
have used the said Trade Mark in
respect of the said goods for 19 years
before the date of their said Applica-
tion.
Any person may within three
months from the date of the first
appearance of this Advertisement in
the Leeward Islands Gazette, give
notice in duplicate at the Trade
Marks Office, Antigua, of opposition
to registration of the said Trade
Mark.
H. 8. L. MOSELY,
Registrar of Trade Marks.

TRADE MARKS OFFICE,
ANTIGUA, 3rd December, 1954.
BERMUDEZ BISCUIT COMPANY
LIMITED of 10-14 Duncan Street,
Port-of-Spain, Trinidad have applied
for Registration of one Trade Mark
consisting of the following:-














in Class 42 that is to say:--
Substances used as food or as
ingredients in food.
The Applicants claim that they
have used the said Trade Mark in
respect of the said goods for five
years before the date of their said
Application.
Any person may within three
months from the date of the first
appearance of this Advertisement in
the Leeward Islands Gazette, give
notice in duplicate at the Trade
Marks Office, Antigua, of opposition
to registration of the said Trade
Mark.
H. S. L. MOSELEY,
Registrar of Trade Marks.


TRADE MARKS OFFICE,
ANTIGUA, 15th December, 1954.
CANNING AND COMPANY,
LIMITED of No. 85 Queen Street,
Port-of-Spain, Trinidad, have applied
for Registration of one Trade Mark
consisting of the following-


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

The Applicants claim that they
have used the said Trade Mark in
respect of the said goods for 4 years
before the date of their said Applica-
tion.

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


TRADE MARKS OFFICE,
ANTIGUA, 15th December, 1954.

CALIFORNIA PACKING COR-
PORATION of 215 Fremont Street,
City of San Francisco, State of Cali-
fornia, United States of America have
applied for Registration of one Trade
Mark consisting of the following:-



DEL MONTE


in Class 42 that is to say: Foods an'i
ingredients of foods, including can-
ned fruits, canned vegetables, dried
fruits, raisins, canned fish and coffee.
The Applicants claim that they
have used the said Trade Mark in
respect of the said goods for 25 years
before the date of their said Appli-
cation.
Any person may within three
months from the date of the first
appearance of this Advertisement in
the Leeward Islands Gazette, give
notice in duplicate at the Trade Marks
Office, Antigua, of opposition to regis-
tration of the said Trade Mark.

A. R. MEADE,
Ag. Registrar of Trade Marks.


TRADE MARKS OFFICE,
ANTIGUA, 15th December, 1954
RADIO CORPORATION OF
AMERICA of 30 Rockefeller Plaza,
New York, State of New York, U.S.A.
have applied for Registration of one
Trade Mark consisting of the follow-
ing:-


VICTOR

in Class 8 that is to say:-
"SCHEDULE A"
Radio receiving and transmitting
equipment of all kinds and descrip-
tion, parts thereof and accessories,
including radio receiving sets, broad-
cast transmitters, aircraft and airport
receiving and transmitting equipment,
police radio equipment, centralized
radio and audio distribution systems,
radio compass, radiotelephone and
radiotelegraph transmitters and re-
ceivers, automatic radio alarms, radio
communication receiving and trans-
mitting e q i p men t, transcription
turntables, radio range finders broad-
cast studio and control room appara-
tus, radio receiving and transmitting
tubes, vacuum tubes and electron
discharge devices of all kinds, electric
batteries, antenna and antenna equip-
ment, piezoelectric crystals, microw-
ave equipment, microphones, transis-
tors, sound recording equipment,
amplifiers, radio measuring and testing
meters, two-way radio communication
equipment, radio telephones, radio
direction finders, radar apparatus,
loran apparatus, position trackers,
sonar apparatus, radio-relay commu-
nication and remote control equip-
ment; television receiving and
transmitting equipment of all kinds,
parts thereof and accessories thereto,
including television receivers televi-
sion receiving and transmitting tubes,
television cameras and projectors,
television theatre equipment, sound,
picture and program television
recording equipment, television studio
and field pickup equipment, relay and
mobile equipment, amplifying and
control equipment, antennas and
antenna equipment, television moni-
tors, audio equipment, generators,
television relay transmitters and
receivers, dual-disc slide projectors,
television film projectors, film camera
equipment, kinephoto equipment, film
developers, film contact printers,
monoscope camera, power supply
units, studio lighting equipment,
television camera lenses, television
measuring and testing meters,
oscilloscopes; electrically operated
phonographs, mechanical or spring
wound phonographs, parts thereof
and accessories thereto, including
record playing attachments, talking
machine records and albums or sets
of talking machine records; sound
records for use in radio broadcasting,
electrical records, sound disc record-
ers and recording equipment, sound
record players, talking machine styli
or needles, electrically operated


30 December, 1954.]


253








THE LEEWARD ISLANDS GAZETTE.


talking machines combined with radio
and television receiving sets.

The Applicants claim that they
have used the said Trade Mark in
respect of the said goods for 54 years
before the date, of their said Applica-
tion.

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

A. R. MEADE,
Acting Registrar of Trade Marks.


Nationalized or expropriated
British property or interests
in property in Hungary,
Roumania, or Bulgaria.
The attention of the public is
drawn to the following United King-
dom Orders in Council:

The Foreign Compensation (Hmn-
gary) (Registration) Order, 1954
(S. L 1954 No. 219)

The Foreign Compensation (Hun-
gary) (Registration) (Amend-
ment) Order, 1954 (S. I. 1954
No. 1871).

The Foreign Compensation (Rou-
mania) (Registration) Order,
1964) (S. I. 1954 No. 221). .

The Foreign Compensation (Bul-
garia) (Registration) Order,
1954) (S. 1954 No. 220). ,

The purpose of these Orders in
Council in to enable the Foreign
Compensation Commission to receive
applications to register details con-
cerning claims relating to nationaliza-
tion or expropriation of British
property, or interests in property, in
Hungary, Roumania, or Bulgaria.

The Foreign Compensation Com-
mission already have the names and
addresses of a number of persons who
havw written to the Foreign Office,
and application forms will be sent to
them at those addresses. If, owing
to changes of address, the application
forms are not received within a short
time, those applicants should write to
the Secretary, Foreign Compensation,
Commission 1. Prince Gate, London,
S.W. 7, giving their names and
addresses and stating under which
Order in Council they wish to apply
for registration. Other persons who
wish to apply should write direct to
the Secretary, Foreign Compensation
Commission.

It is emphasized that no assurance
can be given that an application, or
the registration of a claim under the
abovementioned Orders, will neces-
sarily be followed by negotiation by
Her Majesty's Government in respect
of that claim with any foreign Gov-
ernment, or that any compensation


will be obtained. If, in due course,
negotiations are undertaken concern-
ing these or any other categories of
claims with a foreign Government
information contained in claims regis-
tered under these Orders may be of
assistance to Her Majesty's Govern-
ment.
'No application to register other
categories of claims inl respect of
these countries should be sent to the
Foreign Compensation Commission.
Arrangements for obtaining informa-
tion about claims against the countries
concerned, which are not within the
scope of the present Orders, will be
announced later by the appropriate
Department of Her Majesty's Gov-
ernment.
With reference to the abovemen-
tioned Foreign Compensation (Hun-
gary) (Registration) (Amendment)
Order, 1954 (S. I. 1954 No. 1371)
Article 1 of the said Order provides
that notwithstanding the foregoing
the Commission shall not receive any
claim which has not reached the
Commission on or before the thirty
first (lay of December 1954.

H. S. L. MOSELEY,
Custodian of Enemy Property.
No. A.C. 77/12-II.


INCOME TAX NOTICE.

The Income Tax Ordinance No. 7 of
1945 (As amended).

Public Officers and Pensioners.

Any public officer or pensioner
liable to pay income tax whose income
including that of his wife consists
solely of his and/or her emoluments
as a public officer or pensioner or
other allowance from public funds,
shall deliver a true and correct return
of his whole income to the Commis-
sioners not later than the 31st day of
January, 1955. (Section 67 and
S. R. & 0. 1946, No. 13).

Other Persons.
Every person (including e com-
pany) liable to pay income tax shall
deliver a true and correct return of
his whole income not later than the
31st (lay of March, 1955 (Section 67
and S. R. & O. 1946, No. 13).

Agents, Trustees, etc.
Any person having the direction,
control or management of any' prop-
erty or concern, or being in receipt
of income; on behalf of any person,
whether resident or non-resident, as
attorney, factor, agent, trustee, cura-
tor or committee should make and
deliver to the Commissioners a return
in respect of such property, concern
or income not later than the 31st day
of March, 1955. (Sections 28 and
29).

General.
Any person may be considered to
be "liable to pay income tax" if his
income from all sources exceeds one
hundred and twelve pounds ($537.60).


All claims for deduction from in-
come tax must be substantiated by
the production of receipts or other
bona fide evidence.

Penalties.
Any person liable to pay income
tax who fails to make or deliver a
return within the prescribed period
shall be guilty of an offence against
this Ordinance and shall be liable on
conviction to a penalty not exceeding
one hundred pounds, and in default
of payment to imprisonment with or
without hard labour for a term not
exceeding six months. (Section 68.)

Any person who makes or delivers
a false return or keeps or prepares
any false accounts or particulars con-
cerning any income on which tax is
payable shall be guilty of an offence
and shall be liable on conviction to
a fine not exceeding five hundred
pounds, or to imprisonment with or
without hard labour for a term not
exceeding six months. (Section 64).

EARLE O. PESTAINA,
for thp Commissioners.


TRAFFIC NOTICE.

Traffic in Market Street, St.
John's, on 24th, 27th & 31st
December, 1954 and 1st Jan-
uary, 1955.
By virtue of the powers vested in
me under Section 78 (1) of The
Vehicles & Road Traffic Ordinance
No. 5 of 1946, I make the following
order:-

"No traffic by wheeled vehicles
will be allowed along Market Street,
St. John's, between Tanner and
Newgate Streets, from 12 o'clock
noon to 12 o'clock midnight on the
24th, 27th-& 31st December, 1954
and 1st January, 1955.

Wheeled traffic going East and
West will be allowed to cross
Market Street between the points
named "

E. M. V. JAMES,
Lt. Col.
Traffic Commissioner.
17th December, 1954.


RAINFALL FIGURES.

Central Experiment Station,
Antigua.


Jail.
Feb.
Mar.
Apr.
May
JunTe
July
Aug.
Sept.
Oct.
Nov.
Dec. 25th


1950.
5.41
2.52
1.58
2.06
1.66
1.85
10.71
6.34
5.13
4.43
2.58


1951.
3.60
1.88
1.09
Z.16
10.54
2.74
3.28
9.18
12.06
3.90
3.67
6.65


.1954.
3.04
2.45
.49
3.83
3.32
3.47
5.93
9.91
4.62
1.54
1.85


46.71 57.75 52.09 30.97 41.53


[30 December, 1954.






THE LEEWARD ISLANDS GAZETTE


GOVERNMENT SAVINGS BANK STATISTICS: LEEWARD ISLANDS.
All figures in B. W. 1. dollars.
Number of reporting banks: 4
Figures for end of quarter 30th September, 1954.
LIABILITIES: ASSETS.
$ $
1. Notes in circulation Nil. 1. Cash (in Treasury) 204,916.63
2. Balances due by other banks in Colony Nil.
2. Deposits 2,224,201.53 3. Balances duo from banks abroad
(i) Demand Nil. and other short claims Nil.
(ii) Time Nil. 4. Loans and Advances Nil.
(iii) Savings 2,224,201.53 5. Investments 1,974,781.65
(a) Local 269,453.62
3. Balances due to (b) Other 1,705,328.03
(a) Other banks in Colony Nil. 6. Other Assets 76,880.58
(b) Banks abroad Nil.
4. Other Liabilities, etc. 32,377.33
Total Liabilities 2,256,578.86 Total Assets 2,256,578.86


In accordance with section 11 of Ordinance 3 of 1937, the accounts of the Savings Bank
for the year 1953 have been examined under my direction. I have obtained all the information
and explanations I have required and I certify, as a result of this audit, that in my opinion the
Balance Sheet and the other Statements attached hereto are correct, subject to the observations in
the report of even date appended here below.
J. F. BOOTH,
Principal Auditor, Leeward Islands.
27th November, 1954.
AUDITOR'S REPORT.
Mentioned in Certificate of 27th November, 1954.
REVENUE AND EXPENDITURE ACCOUNT.
The income received by interest on investments is over stated by $194.65 representing
interest over credited to Depositors in 1952 which was adjusted in 1953.
2. A payment of $600 was made in error in 1951 and this amount together with the
interest thereon was written off with the due authority of the Secretary of State and was correctly
charged against the Revenue of the Savings Bank in 1953.
BALANCE SHEET.
3. The total of the list of individual depositor's accounts exceeds the balance of the
Depositor's account by $351.75. This discrepancy has not yet been reconciled despite efforts to
that effect and the figure for the Deficit may be effected accordingly.
J. F. BOOTH,
Principal Auditor, Leeward Islands.
:27th November, 1954.


30:December, 1954.]


255






THE LEEWARD ISLANDS GAZETTE. [30 December, 1954.
ANTIGUA SAVINGS BANK.
Revenue and Expenditure for the year ended 31st December, 1953.


EXPEN IIT URE.

To Interest paid to Depuitori, on
Closed Accounts
Interest credited to Depositors on
31st December, 1953
Payment to Treasury for Services
Payment in error written off
Balance carried to Reserve Account


6 2.47

17,902.39
1,248.00
6(33.00
3,715.39

24,131.25


INCOME.

By Interest on Investments
Sale of Pass Books


Aooount of Deposits and Withdrawals for the year ended 31st December, 1953.


DEPOSITS.

To Balance at credit of Depositors
as at 1st January, 1953
Deposits received
Interest credited to Depositors


$
703,920."33
422,885.59
18,534.86

1,145,340.78


WITHDRAWALS.

By Withdrawals
Balance at credit of Depositors
as at 31st December, 1953


$
367,873.27

777,467.51


1,145,340.78


Investments Adjustments Account.


To Depreciation of Investments
Balance carried to Reserve Account


To Balance on 1st January, 1953


$
3.11 By Appreciation of Investments
25,276.18 By profit on sales of Investments

25,279.29

Reserve Account.


63,400.94



63,400.94
63,400.94


By Revenue and Expenditure Account
Investment Adjustment Account
Balance on 31st December, 1953


Balance Sheet as on 31st December, 1953.


LIABILITIES.


Depositors


ASSETS.

Cash with Treasurer
Investments at Market Value
Deficit


$
24,525.35
718,532.79
34,409.37

777,467.51


46
777,467.51


777,467.51


NOTE-There is a contingent liability amounting to $4,584.14, in respect of the outstanding aggregate
of amounts paid in the years 1941-1943 from Presidential Revenue to meet deficits on the
Revenue and Expenditure Acconnt.
J. R. A. MCDONALD,
Chief Accountant.
20th October, 1954.


$
24,126.45
4.80





24,131.25


$
23,551.98
1,727.31

25,279.29


$
3,715.39
25,276.18
34,409.37

63,400.94







THE LEEWARD ISLANDS GAZETTE.


ANTIGUA SAVINGS BANK
Market Value of Investments as at 31st December, 1963.


Name of Stock.


1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
* 18
19
20
21
22
23
24
25
26
27
28
29
30
31
32

33
34
35
36
37
-38


Australia
Australia
Australia
Australia
Australia
Australia
Australia
British Gas
British Guiana
Consols
Ceylon
Cyprus
Exchequer
E.A.H.C-
E.A.H.C.
E.A.H.C.
Funding
Serial Funding
F.M.S.
Gold Coast
Jamaica
Jamaica
Kenya
Middlesex
National War Bonds
New Zealand
Zew Zealand
New Zealand
Nigeria
Nigeria
Salford
Saving Bonds
Saving Bonds
Saving Bonds
Saving Bonds
Sierra Leone
Sierra Leone
Uganda
War Loan


Rate


1%
24
3
3
3
3
34
3j
4
34
4
34
312
3
34
3
3
4
2
3
3
44
3j
34
44
34
24
3
34
5
3
31
3
'3
3
3
3

3k
34
3


1970/75
1955/58
1958/60
1965/67
1975/77
1954/59
1961/66
1969/72
1966/68
1957 or after
1954/59
1969/71
1960
1966/68
1968/70
1968/71
1956/61
1955
1960/70
1956
1955159
1968/73
1971/78
1957/62
1954/56
1952/55
1955/60
1956/71
1955
1964/66
1954/56
1955/65 Reg.
1955/65 A
1960/70
1965/75
1958/63
1968/70
1966/69
1955/59


Face Value Cost Price


80
99
97
901
844
991
95j
101
92i
93g
981
904
1024
91
90
96
98
lOli
84
102
101
93
100
100o
1001
100

too

93
100

971
914
89j
96f
91
92
102


$
4,009.90
6,636.56
1,580.40
1,059.94
15 728.76
4'831.66
15'867.28
2'376.70
5'008.44
17',5O4-80
3,292-40
93,723-36
2,353-80
21,436-66
50,026'98
4 322-68
2'831 22
2-290'94
5'642'86
'623'10
2 400'00
11'757"54
24'000.00
33'5669.22
57'323.74
8'541.90
11'119.30
3'479.40
10'315.98
3,474.42
4,873.10
16,081.38
42,804.40
74,809.14
127,117.74
4,232.10
5,516.36
7,221.82
53,175.08


Appre- Deprecia- Market
citation. tion. Value


3,704-14
6,677.12'
1,592.08
1083.12
15'925.70
4'747.10
16'467.28
2'369.50
4'867.62
19'233.46
3'267.50
94,020.00
2,357.48
21,606.26
51,082.36
4,107.78
2,768.24
2,288.60
5,J69.66
633.22
2 376.00
11,757.54
24,000.00
35,669.22
57,323.74
8,731.48
11,365.92
3,866.94
10,251.32
3,359.76
4,800,00
16,394-76
42,804.46
77,794-40
128,532.30
4,359.24
4,937-14
7,158-78
54,501.46


$1


$
200.50
199.10
63.22
53.01
786.44
60.40
476.02
42.85

1,143.02
54.69
1,874.47
55.17
93.44
250.14
41.99
127.41
22.92
253.93

60.00
529.09
120 00
1,174'93
143'31
42 71
215 31
17'39
103.16
10.90
97.46
715.21.
1,926.20
4,114.50
7,285.75
84.65
110.33
71.80
930.56


763,041.06 774,652.68 23,551.98 3.11


$
3,207-92
6,570-19
1,532-99
959*25
13,290-80
4,807'50
15,1 3'25
2,412'35
4,632'80
16,441'79
3,243-01
84,819-64
2,412'65
19,507'36
45,024'28
4,149'77
2,77460
2,319'50
4,740 00
635'56
2,424'00
10,934:51
24,120.00
33,569.22
57,467 05
8,541'90
11,119"30
3,601'17
10,367'56
3,231:21
4-873 10
15'679'35
41,734'29
68,450'36
113,770.38
4,083.98
5,047.47
6,644.07
54,238.58

718,532.79


ANTIGUA.
Printed at the Government Printing Office, Leeward Islands, by E. M. BLAOKMAN,
Government Printer.-By Authority,
1954


[Price $1.01]


3.11


30 December, 1954.]









No. of L955.


LEEWARD ISLANDS.


No.


of 1955.


An Act to provide for the services of the Colony of the
Leeward Islands for the year ending on the thirty-
first day of December, 1955.

ENACTED by the Legislature of the Leeward
Islands.
1. This Act may be cited as the Appropriation Short title.
Act, 1955.


2. There shall he and there is hereby granted to
Her Majesty the Queen, for and during the year ending
on the thirty-first day of December, 1955, the sum of
Eight Hundred and Seventeen Thousand, Nie Hundred
nnd Twelve Dollars, over and above the sums already
granted and provided under the Acts in force in the
Colony to be applied and expended in the manner and
for the services specified in the First Schedule hereto.


Appropriatioi.


3. Such part of the said sum of Eight Hundred Proportions
and Seventeen Thousand Nine Hundred and Twelve payable by
Dollars, and also the sums already granted and provided Presiencies,
as aforesaid amounting to the sum of Eighteen Thousand
Dollars as set forth in the Second Schedule hereto, as is
recoverable from the several Presidencies shall be
charged upon their funds in the proportions specified
in the Third Schedule hereto.

President.

Passed the General Legislative Council this
day of 1955.


Clerk of the Council.


LEEWARD)
ISLAND.


Appropriation.cior,








IECEW AI 2
ISLANDS.


A pprop'riaion.
FIRST SCHEDULE.


No. of 1955:


SERVICE.


Pensions
Governor
Secretariat
Audit
Education
Judicial
Legal
Miscellaneous
Police,
Post Office
Printing
Treasury
Development & Welfare and
Other Imperial Grants


SECOND SCHEDULE.



SERVICE.


Governor


AMOUNT.

$
.. ,868
... 15,584
S 42,903
.. 46,209
16,986
9,643
... 11,937
65,80t
.. 413,833
8 ,0()0
... 34,198
2,640

... 66,313

817,912


AMOUNT.


$
18,000

18,000


HEAD.

I.
II.
III.
IV.
V.
VII.
VIII.

IX.
X.
XI.
XII.
XIII.


HEAD.


IIL









No. of 1955.


Appropriation.

THIRD SCHEDULE.


3 LEEWARD
ISLANDS.


General Apportionment.

Antigua
St. Kitts-Nevis and
Anguilla
Montserrat
Virgin Islands


... 470/1000

408/1000
77/1000
... 45/1000


Police.


In respect of Personal Emoluments based on services
rendered according to distribution of personnel


Antigua
St. wTitts-Nevis and
Anguilla
Montserrat
Virgin Islands


$
193,539

.. 145,962
.. 43,320
... 8,990


ANTIGUA,
Printed at the Government Printing Offoe, Leeward Islands,
by E. M. BTTACKMAN. E,D.. Government Printer. -Pv Authority.
1954.


Price 5 cents.


47/00083---300-12.54.








No. of 1955. Workmen's Compensation
(Repeal)








LEEWARD ISLANDS.

No. of 1955.

An Act to repeal the Workmen's Compensation
Act, 1937.


ENACTED
Leeward Islands.


by the Legislature of the


1. This Act may be cited as the Workmen's
Compensation (Repeal) Act, 1955.


2 The Workmen's Compensation
1937, as amended, is hereby repealed.


Act, Repeal.
11/1987.
811989.
16/1941.


8. This Act shall come into operation on
a date to be appointed by the Governor by Procla-
mation published in the Gazette.


President.
Passed the General Legislative Council this
day of 1955.


Commence-
ment.


Clerk of the Council.
OBJECTS AND REASONS.
The object of this Bill is to repeal the Workmen's Com-
pensation Act, 1937, which is a Federal enactment, so as to
enable Presidencies to enact their own legislation on this subject.
P. CECIL LEWIS,
21st December, 1954. Attorney General.
ANTIGU .
Printed at the Government Printing Office, Leeward Islands,
by E. M. BLACKMAN, Government Printer.-By Authority.
1954.


LEEWARD
ISLANDS.


Short title.


[Price 3 cents]


47/00063-300-12.54.








LEEWARD ISLANDS.
GENERAL GOVERNMENT.


STATUTORY RULES AND ORDERS.
1954, No. 56.


PENSIONABLE OFFICES.


THE PENSIONABLE OFFICES ORDER, 1954, DATED DECEMBER
13, 1954, MADE BY THE GOVERNOR IN COUNCIL UNDER
SECTION 2 (1) OF THE PENSIONS ACT, 1947 (No. 12/1947).


1. Citation. This Order may be cited as the Pen-
sionable Offices Order, 1954.
2. Pensionable Offices. The offices specified in
the First Schedule he eto are hereby declared to be pen-
sionable offices within the meaning of the Pensions Act,
1947.
3. Revocation. The Orders specified in the Second
Schedule hereto are hereby revoked.
4. Commencement. This Order shall come into
operation on the 1st day of January, 1955.
Made by the Governor in Council this 13th day of
December, 1954.
A. E. PENN,
Clerk of the Council.
FIRST SCHEDULE.
(1) FEDERAL ESTABLISHMENT.
Colonial Secretary
Assistant Colonial Secretary
Principal Auditor
Examiner of Accounts
Chief Justice
Puisne Judge
Attorney General








Commissioner of Police
Superintendent of Police
Assistant Superintendent of Police
Superintendent, Printing Office
Technician, Printing Office
Principal
Senior Clerk
Junior Clerk
Chief Petty Officer
Petty Officer, Class I
Petty Officer, Class II
(2) ANTIGUA ESTABLISHMENT.
Administration:
Administrator
Administrative Secretary
Assistant Administrative Secretary
Crown Attorney
Handcraft Organiser
Relieving Officer
Warden of Barbuda
Agriculture and Veterinary:
Agricultural Superintendent
Veterinary Officer
Farm Manager
Farm Foreman
Agricultural Assistant, Grade II
Agricultural Assistant, Grade III
Agricultural Assistant, Grade IV
Protection Officer
Peasant Development Officer
Accountant, Peasant Development Services
Coolidge Air Base:
Labour Foreman and Operator

Customs:
Collector of Customs
Education:
Inspector of Schools
Assistant Inspector of Schools
Supervising Teacher
Head Teacher, Grade I
Head Teacher, Grade II








Assistant Teacher, Grade I
Assistant Teacher, Grade II
Headmistress, Antigua Girls' High School
Secondary School Assistant
School Attendance Officer
Housing and Planning Authority:
Housing Executive Officer
Labour:
Labour Commissioner
Library:
Librarian
Magistrates:
Magistrate
Additional Magistrate
Medical, Hospital, Institutions and Central
Board of Health:
Senior Medical Officer
Medical Officer, Institutions
District Medical Officer
Medical Officer
Dental Surgeon
Superintendent of Public Health Nurses
Senior Dispenser
Junior Dispenser
Laboratory Assistant
District Health Nurse
Clinic Nurse
Surgeon Specialist (Resident Medical Superintendent)
Junior Hospital Medical Officer
Nursing Sister (Matron)
Nursing Sister (Assistant Matron)
Nursing Sister
Ward Sister
Charge Nurse
Staff Nurse
Hospital Steward
Hospital Housekeeper
Superintendent, Lunatic Asylum
Chief Health Inspector
Building Inspector
Field Technician
Insect Pest Control Officer








Senior Sanitary Inspector
Storekeeper
Market Clerk
Sanitary Inspector, Class I
Sanitary Inspector, Class II
Prison and Training School:
Keeper of Prison
Chief Prison Officer
Principal Prison Officer
Prison Officer, Grade I
Prison Officer, Grade 1II
Prison Officer, Grade III
Prison Matron
Female Warder
Post Office and Telephones:
Postmaster
Superintendent of Telephones
Head Operator, Telephones
Telephone Operator
Foreman, Telephones
Head Linesman, Telephones
Telephone Linesman
Public Works:
Assistant Engineer
Inspector of Works
Foreman of Works
Surveyor Supervisor
Registrar:

Registrar and Provost Marshal
Treasury:
Chief Accountant
Assistant Accountant
Graded Cle'ical Stiff':
Principal
Senior Clerk
Junior Clerk
Graded Subordinate Stiaf:

Chief Petty Officer
Petty Officer, Class I
Petty Officer, Class 11









(3) MONTSERRAT ESTABLISHMENT.


Administration:
Commissioner
Agriculture:
Agricultural Superintendent
Livestock Officer
Agricultural Assistant, Grade II
Agricultural Assistant, Grade III
Agricultural Assistant, Grade I V
Manager, Otway Settlement
Head Mechanic, Cold Storage Department

Education:
Inspector of Schools
Principal, Secondary School
Secondary School Assistant
Certificated Teacher, Class I
Certificated Teacher, Class II
Legal:
Crown Attorney and Magistrate

Medical, Health and H/ospital:
Senior Medical Officer
District Medical Officer
District Health Nurse
Nursing Sister (Matron)
(Charge Nurse
Staff Nurse
Dispenser

Post Office and Telephones:
Head Operator, ''elephones
Assistant Telephone operatorr
Head Linesman, Telephones
Assistant IAnesmau, Telephones

Prison:
Keeper of Prison
Head Warder
Prison Warder, Class I
Prison Warder, (lass iI









Public Works:
Superintendent of Public Works
Foreman of Works
Treasury, Customs and Port:
Treasurer and Postmaster
Water:
Water Mechanic
Assistant Water Mechanic
Graded Clerical Staf:
Principal
Senior Clerk
Junior Clerk
Graded Subordinate Staf':
Chief Petty Officer
Petty Officer, Class I
Petty Officer, Class II
(4) ST. CHRISTOPHER NEVIS AND ANGUILLA
ESTABLISHMENT.
Administration:
Administrator
Administrative Secretary
Assistant Administrative Secretary
Warden of Nevis
Warden of Anguilla
Community Development Officer
Agriculture and Veterina.y:
Agricultural Superintendent
Agricultural Officer, Nevis
Veterinary Officer
Education:
Inspector of Schools
Teacher, Class I
Teacher, Class II
Teacher, Class III
Teacher, Class T\V
Headmaster, St. Kitts Grammar School








Headmistress, Girls' High School
Principal, Charlestown Secondary School, Nevis
Principal, Valley Secondary School, Anguilla
Electric Light, Ice and Cold Storage:
Chief Electricity Engineer and Manager
Assistant Chief Engineer and Deputy Manager
Assistant Mechanical Engineer
Housing Authority:
Builder Surveyor
Labour:
Labour Commissioner

Legal and Judicial:
Crown Attorney
Registrar, Provost Marshal and Additional Magistrate
Magistrate
Medical, Bealth, hospitalss and Institutions:
Senior Medical Officer
District Medical Officer
Supernumerary Medical Officer
Dental Surgeon
Medical Superintendent, Cunningham Hospital
Junior Hospital Medical Officer

Post Office:
Postmaster
Public fWorks:
Superintendent of Public Works
Assistant Engineer
Builder Surveyor
Engineer Draughtsman
Clerk of Works
Treasury, Customs and Port:
Financial Secretary
Collector of Taxes
Assistant Collector of Taxes
Chief Accountant
Accountant
Launch Engineer








Graded Staf:
Officer, Class I
Officer, Class II
Officer, Class III
Officer, Class IV
Officer, Class V
Officer, Class VI
Officer, Class VII
Officer, Class VIII
Officer, Class IX
Officer, Class X

(5) VIRGIN ISLANDS ESTABLISHMENT.

Administration, Treasury and Customs:

Commissioner.
Assistant Treasurer
Supervising Teacher
Launch Captain
Librarian
Agriculture:
Agricultural Superintendent
Agricultural Assistant, Grade II
Agricultural Assistant, Grade III
Agricultural Assistant, Grade IV
Education:

Headmaster, Secondary School
Certificated Teacher, Class I
Certificated Teacher, Class II
Certificated Teacher, Class III
Certificated Teacher, Class IV
Medical and Health:
Medical Officer
Charge Nurse
Staff Nurse
Nurse
Junior Dispenser and Laboratory Technician

Public Works:
Surveyor of Works
Foreman Mechanic









Graded Clerical Staff:

Principal
Senior Clerk
Junior Clerk

Graded Subordinate Staf:

Chief Petty Officer
Petty Officer, Class I
Petty Officer, Class II




SECOND SCHEDULE.

The Pensionable Offices Order, 1948 (S. R. & O. 1948 No. 7).


The Pensionable
1948 No. 21).

The Pensionable
1949 No. 30).

The Pensionable
1950 No. 28).

The Pensionable
1953 No. 11).


Offices (Amendment) Order, 1948 (S. R. & O.


Offices (Amendment) Order, 1949 (S. R. & O.


Offices (Amendment) Order, 1950 (S. R. & 0.


Offices (Amendment) Order, 1953 (S. R. & 0.


ANTIGUA.
Printed at the Government Printing Office, poward Islands,
by E. M. BLACKNIAN, Government Printer.-By Authority.
1954.


59/00005-480-12.54


[Price 11 cents.]









LEEWARD ISLANDS.
GENERAL GOVERNMENT.


STATUTORY RILES AND ORDERS.
1954, No. 57.


PENSIONABLE OFFICES NOTIFICATION.

THE PENSIONABLE OFFICES NOTIFICATION 1954, DATED
DECEMBER 13, 1954, MADE BY THE GOVERNOR IN
COUNCIL UNDER THE SECOND PROVISO TO REGULATION 28
OF THE PENSIONS REGULATIONS, 1947.

1. Citation. This Notification may be cited as the
Pensionable Offices Notification, 1954.
2. Declaration. It is hereby declared by the
Governor in Council that with respect to any office mentioned in
the First Schedule to the Pensionable Offices Order, 1954
(S.R. & 0. 1954, No. 56) and which by the said Order is
made pensionable for the first time, service in that office before
the same was declared pensionable may be taken into account
in computing the holder's pension, gratuity or other allowance.

3. Commencement. This Notification shall come
into operation on the 1st day of January, 1955.
Made by the Governor in Council this 13th day of
December, 1954.
A. E. PENN,
Clerk of the Council.









ANTIGUA.
Printed at the Government Printing Office, Leeward Islands,
by E. M, BrLACKMAN, Government Printer.-By Authority.
1954..


59/00005 -480 -- 12.54


[Price 3 cents.]







LEEWARD ISLANDS.
GENERAL GOVERNMENT.

STATUTORY RULES AND ORDERS.
1954, No. 58.

DEFENCE FINANCE.
THE EXPORTATION OF BANK OF ENGLAND NOTES (EXEMP-
TION) ODIER, 1954 DATED THE 13TH DAY OF DECEMBER,
1954, MAI)E BY THE GOVERNOR UNDER REGULATION 8 OF
THE DEFENCE (FINANCE) REGULATIONS, 1942 WHICH
HAVE EFFECT BY VIRTUE OF THE SUPPLIES AND SERVICES
TRANSITIONALT POWERS) ACT, 1945 (IMPERIAL), THE
SUPPLIES AND SERVICES (TRANSITIONAL POWERS)
(COLONIES ETC.) ORDER IN COUNCIL, 1946 (IMPERIAL),
THE SUPPLIES AND SERVICES (TRANSITIONAL POWERS)
ORDER, 1946 (S.R. & 0. 1946 No. 5), THE SUPPLIES
AND SERVICES (CONTINUANCE) ORDER, 1954 (IMPERIAL)
AND ALL OTHER POWERS THEREUNTO HIM ENABLING.

1. Citation. This Order may be cited as the Exporta-
tion of Bank of England Notes (Exemption) Order, 1954.
2. Exemption. There shall be exempted from the
provisions of paragraph (1) of regulation 8 of the Defence
(Finance) Regulations, 1942 the exportation from the Colony
to the United Kingdom or the Channel Islands by post
addressed to a banker in the United Kingdom or the Channel
Islands of-
(a) any note of the Bank of England for 10 or
more than 10;
(6) any note of the Bank of England for f5 bearing
a date prior to the 2nd day of September, 1944.
3. Interpretation. The Interpretation of Laws Act
(Cap. 103) shlll apply to the interpretation of this Order as it
applies to the interpretation of any Federal Act.
Dated this 13th day of December, 1954.
K. W. BLACKBURNE,
Governor.
ANTIGUA.
Printed at the Govnuinent Printing Ofice. L.eewan lqhunla
t.y E. M. BrACKMAN, a Go)Orllnenlt Printer.--By Authority.
1954


- 1/0029:5--480-- 11-54.


[ Price 3 cents.]









LEEWARD ISLANDS.
GENERAL GOVERNMENT.


STATUTORY RULES AND ORDERS.


1954, No. 59.


PRISONS.


THE PRISON (AMENDMENT) RULES AND REGULATIONS, 1954,
DATED DECEMBER 13, 1954, MADE BY THE GOVERNOR IN
COUNCIL UNDER THE PROVISIONS OF SECTION 6 OF THE
PRISONS ACT (CAP. 85).



1. CITATION. These Rules may be cited as the Prison
(Amendment) Rules and Regulations, 1954.

The Rules and Regulations for the Government of
Prisons made by the Governor in Council on the 18th day
of August, 1909 and any amendments thereto are hereinafter
called the Principal Regulations.

2. SUBS'rITUTION OF SCHEDULE A. For Schedule A"
to the Principal Regulations the Schedule hereto shall be
substituted.

3. REVOCATION. The Prison (Amendment) Rules and
Regulations, 1950 (S.R. &. O 1950, No. 38) are hereby
revoked.

4. COMIMNCEMENT. These Rules shall come into
operation on the 1st day of January, 1955.

Made by the (Governor in Council this 13th day of
D)ecemher, 1954.

A. E. PENN.
Clerk' of the Council.









SCHEDULE.
"Schedule A.
DAILY DIETARY SCALE LEEWARD ISLANDS PRISONS.
(1) ORDINARY DIET
(a) Week days
(i) Early parade (6.15 a.m.)
6 ounces Bread
i ounce Skimmed Milk Powder
11 ounces Sugar
Source Cocoa
Limes if available should be issued at Early Parade
3 times weekly
(ii) Forenoon parade (10 a.m.)
4 ounces Bread
11 ounces Sugar
1 pint Porridge
i ounce Skimmed Milk Powder
One guava or other fresh fruit when available
(b) Sundays (8 a.m.)
8 ounces Bread
I ounce Skimmed Milk Powder
2j ounces Sugar
( ounce Cocoa
(2) DINNER
Two days a week 8 ounces Fresh Soup Meat
4 ounces Beans or Peas
1 ounce Flour
16 ounces Yellow Sweet Potato
When Yellow Sweet Potato is not available there may be
substituted 15 ounces Sweet Potato or other starchy
root (Yam, Tannia, Eddo, Dasheen, etc.) and 2 ounces
Carrots or Spinach OR
7 ounces Sweet potato (or other starchy root) or
4 ounces pumpkin and 1 ounces Flour.
Three days a week 5 ounces Salt Fish
9 ounces Corn Meal or Rice
i ounce Margarine
4 ounces Pumpkin
When Pumpkin is not available there may be substituted
2 ounes Carrots or dark green leaves (Spinach. etc.)
Two days a week 2 ounces Salt Pork
4 ounces Peas or Beans
4 ounces Yellow Sweet Potato
8 ounces Bread.
(3) PUNISHMENT DIET (under Regulation 55)
(a) Breakfast
8 ounces Bread daily
(b) Dinner
8 ounces Bread daily. ".
ANT GU.
Printed at the Government Printing Office, Leeward slanils,
by E. M. BLACKMrAN governmentt Printer. --By Authority.
1954.


64/00001-500-12.54.


[Price 4 rent.s]








LEEWARD ISLANDS.
GENERAL GOVERNMENT.


STATUTORY RULES AND ORDERS.
1954, No. 60.


SUPREME COURT (TRADE UNIONS).


THE RULES OF THE SUPREME COURT (TRADE UNIONS) 1954,
MADE BY THE CHIEF JUSTICE OF THE SUPREME COURT
OF THE WINDWARD ISLANDS AND LEEWARD ISLANDS
WITH THE APPROVAL OF THE GOVERNOR OF THE WIND-
WARD ISLANDS AND THE GOVERNOR OF THE LEEWARD
ISLANDS UNDER THE AUTHORITY OF SECTION 16 OF THE
LEEWARD ISLANDS AND WINDWARD ISLANDS (COURTS)
ORDER IN COUNCIL, 1939, AND PURSUANT TO THE
APPROPRIATE PROVISIONS OF THE RELEVANT LEGISLATION.



1. Citation. These Rules may be cited as the Rules
of the Supreme Court (Trade Unions) 1954.
2. Interpretation. In these Rules-
"the Court" means the Supreme Court of the Windward
Islands and Leeward Islands;
"the Registrar" means a Registrar of Trade Unions
appointed pursuant to the provisions of the relevant
legislation;
"the relevant legislation" means in relation to the
Colony of-
(a) the Leeward Islands, the Trade Unions
Act, 1939 (No. 16 of 1939);
(b) Dominica, the Trade Unions Ordinance,
1940 (No. 20 of 1940);
(c) St. Lucia, the Trade Unions and Trade
Disputes Ordinance, 1948 (No. 4 of 1948);









(d) St. Vincent, the Trade Unions and Trade
Disputes Ordinance, 1950 (No. 3 of 1950);

(e) Grenada, the Trade Unions and Trade
Disputes Ordinance, 19.51 (No. 20 of 1951).

3. Method of Bringing Appeals. All appeals to
the Supreme Court from a refusal of the Registrar to register
a trade union or against the Registrar's decision to cancel the
registration of a trade union shall be commenced by originating
notice of motion within two months of the decision of the
Registrar or within such further time as the Registrar of the
Court may think fit to allow, and rhe l.ules of the Supreme
Court for the time being in force shall (except if and so
far as otherwise provided by these Rules) apply to all proceed-
ings on any such appeal.
4. Notice of Motion. The notice of motion shall
be headed with a reference t.o the relevant legislation and also
with a reference to the decision of the Registrar which is
appealed against( and shall contain or have scheduled or annexed
thereto a concise statement of the grounds of the appeal,
and no grounds other than those comprised in such statement
shall (except with the leave of the Court and on such terms,
if any, as the Court shall think just) be allowed to be taken
by the appellant at the hearing of the motion.

5. Directions of Court in relation to Motion.
(1) The Court may at any stage of the motion direct that
the same be served on any persons that the Court may think
proper:
Provided always that, except where the trade union or
or alleged trade union in question are themselves the appellants,
such trade union or alleged trade union, or any person who
appeared before the Registrar and in whose favour he decided
shall (unless the Court shall otherwise order) be respondents
or one of the respondents to the motion.
(2) At any stage of the motion the Court may, if it shall
appear to be expeiient so to <;o, cause notice to be given by
advertisement or otherwise of the time when the motion will be,
or is likely.to be, heard and o-,poewed of, or otherwise make
provision for vnatliing ad :yperon int'rste'd in the trade union
or alleged trade union in question or in the subject matter of
the appeal to appear and be heard on the motion.









(3) At any stage of the motion the Court may, if it
thinks fit, give any such special directions for the hearing and
disposal of the motion either on affidavit evidence or with
witnesses or otherwise and generally at such time and in such
manner as may be just and convenient.
6. Powers of Court. In all proceedings on any
such appeal the Court shall have all the powers vested by
the relevant legiila6ion in the Registrar, and may make any
order which might or ought to have been made by the
Registrar.
S7. Hearing of Appeals. All appeals shall be
heard in Chambers unless the Court shall otherwise direct.
8. Costs. In all proceedings on any such appeal the
costs of and incident thereto, including the costs of and
incident to any proceedings before the Registrar, shall be in
the discretion of the Court.

Made by the Chief Justice this 1st day of November,
1954.
DONALD JACKSON,
(hbief Justice.
Approved by the Governor of the Windward Islands
this 9th day of December, 1954.

E. B. BEETHAM,
Governor.

Approved by the Governor of the Leeward Islands this
14th day of December, 1954.

K. W. BLACKBURNE.
Governor.







ANTIGUA.
Printed at th GUovernmeut Printing Office, Leetward Islands,
by E. M. BLAOCMAN, Government Prill *r. -By Authority.
1954.


45/00114-500"-12.541


[Price 5 cents]








LEEWARD ISLANDS.
ANTIGUA.

STATUTORY RULES AND ORDERS.
1954, No. 82.

THE INCOME TAX (DOUBLE TAXATION RELIEF) (SWEDEN) ORDER,
1954, DATED DECEMBER 29, 1951, MvADE BY THE GOVERNOR IN
COUNCIL UNDER SECTION 52A OF THE INCOME TAX ORDINANCE,
1945 (No. 7 or 1945) AS AMENDED.

WHEREAS it is provided by section 52A of. the Income
Tax Ordinance, 1945 (No. 7/1945) as amended, that if the Governor
in Council by Order declares that arrangements specified in the
Order have been made with the Government of any territory outside
the Presidency with a view to affording relief from Double Taxation
in relation to Income Tax and any tax of a similar character
imposed by the laws of that territory and that it is expedient that
these arrangements should have effect, the arrangements shall have
effect in relation to Income Tax notwithstanding anything to the
contrary contained in any enactment:
AND WHEREAS by a Convention dated the 30th day of
March, 1949 between His Majesty in respect of the Uniited Kingdom
and His Majesty the King of Sweden, arrangements were made
among other things for the avoidance of Double Taxation:
AND WHEREAS provision is made in the said Convention for
the extension by means of an exchange of notes between the High
Contracting Parties of the said Convention, subject to such modifica-
tions and conditions (including conditions as to termination) as may
be specified in the exchange of notes, to any territory, for whose
foreign relations the United Kingdom is responsible, which imposes
taxes substantially similar in character to those which are the
subject of the said Convention:
AND WHEREAS by a notification dated the 18th day of
December, 1953 the said Convention with certain modifications was
applied to the Presidency of Antigua.
NOW, THEREFORE, the Governor in Council doth hereby
order as follows:--
1. SHORT TITLE. This Order may be cited as the Income Tax
(Double Taxation Relief) (Sweden) Order, 1954.








2. DECLARATION. It is hereby declared-

(a) that the arrangements specified in the First Schedule
to this Order, as modified by the provisions of the Second
Schedule to this Order have been made with the Government
of Sweden;
(b) that it is expedient that those arrangements should
have effect.
FIRST SCHEDULE.
Convention between His Majesty in respect of the United
Kingdom of Great Britain and Northern Ireland and His Majesty
the King of Sweden for the avoidance of Double Taxation and
the Prevention of Fiscal Evasion with respect to Taxes on
Income.
ARTICLE I.
1. The taxes which are the subject of the present Convention
are:-
(a) In Sweden:
The State income tax (including coupon tax) and
the tax on the undistributed profits of companies
(Ersattningsskatt), and, for the purposes of Articles
XXII, paragraph (3), and XXIII to XXV inclusive,
the State capital tax (hereinafter referred to as
Swedish tax ").
(b) In the United Kingdom of Great Britain and Northern
Ireland:
The income tax (including sur-tax) and the
profits tax (hereinafter referred to as United King-
dom tax ").
2. The present Convention shall also apply to any other taxes
of a substantially similar character imposed in the United Kingdom
or Sweden subsequently to the date of signature of the present
Convention.
ARTICLE II.
1. In the present Convention, unless the context otherwise
requires-

(a) The term United Kingdom" means Great Britain and
Northern Ireland, excluding the Channel- Islands and the Isle
of Man;








(b) The terms "one of the territories" and "the other
territory" mean the United Kingdom or Sweden, as the context
requires;
(c) The term tax means United Kingdom tax or Swedish
tax, as the context requires;
(d) The term "person" includes any body of persons,
corporate or not corporate;
(e) The term company means any body corporate;
(f) The terms "resident of the United Kingdom" and
"resident ot Sweden" mean respectively any person who is
resident in the United Kingdom for the purposes of United
Kingdom tax and not resident in Sweden for the purposes
of Swedish tax, and any person who is resident in Sweden 'or
the purposes of Swedish tax and not resident in the United
Kingdom for the purposes of United Kingdom tax; a company
shall be regarded as resident in the United Kingdom if. its
business is managed and controlled in the United Kingdom and
as resident in Sweden if it is incorporated under the laws of
Sweden and its business is not managed and controlled in the
United Kingdom, or if it is not so incorporated but its business
is managed and controlled in Sweden;
(g) The terms "resident of one of the territories" and
"resident of the other territory" mean a person who is a
resident of the United Kingdom or a person who is a resident
of Sweden, as the context requires;
(h) The terms "United Kingdom enterprise" and Swedish
enterprise" mean respectively an industrial or commercial
enterprise or undertaking carried on by a resident of the United
Kingdom and an industrial or commercial enterprise or under-
taking carried on by a resident of Sweden, and the terms
"enterprise of one of the territories and enterprise of the
other territory" mean a United Kingdom enterprise or a Swedish
enterprise, as the context requires;

(i) The term "industrial or commercial profits" includes
rents or royalties in respect of cinematograph films;

(j) The term "permanent establishment", when used with
respect to an enterprise of one of the territories, means a branch,
management, factory, or other fixed place of business, a mine,
quarry or vny other place of natural resources subject to
exploitation. It also includes a place where building construe.








tion is carried on by contract for a period of at least one year,
but does not include an agency unless the agent has, and
habitually exercises, a general authority to negotiate and conclude
contracts on behalf of the enterprise or has a stock of merchan-
dise from which he regularly fills orders on its behalf. In this
connexion-
(i) -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;
(ii) The fact that an enterprise of one of the territories
maintains 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.
(iii) The fact that a company which is a resident of one of
the territories has a subsidiary company which is
a resident of the other territory or which carries on
a trade or business in that other territory (whether
through a permanent establishment or otherwise) shall
not of itself constitute that subsidiary company
a permanent establishment of its parent company.
2. Where under this Convention any income is exempt from
tax in one of the territories if (with or without other conditions) it is
subject to tax in the other territory, and that income is subject to
tax in that other territory by reference to the amount thereof which
is remitted to or received in that other territory, the exemption to be
allowed under this Convention in the first mentioned territory shall
apply only to the amount so remitted or received.
3. In the application of the provisions of the present Conven-
tion by one of the High Contracting Parties any term not otherwise
defined shall, unless the context otherwise requires, have the mean-
ing which it has under the laws in force in the territory of that Party
relating to the taxes which are the subject of the present Convention.
ARTICLE III.
1. The industrial or commercial profits of a United Kingdom
enterprise shall not be subject to Swedish tax unless the enterprise
carries on a trade or business in Sweden through a permanent establish-
ment situated therein. If it carries on a trade or business as aforesaid,








tax may be imposed on those profits by Sweden, but only on so much
of them as is attributable to that permanent establishment.
2. The industrial or commercial profits of a Swedish enterprise
shall not be subject to United Kingdom tax unless the enterprise
carries on a trade or business in the United Kingdom through a
permanent establishment situated therein. If it carries on a trade or
business as aforesaid, tax may be imposed on those profits by the
United Kingdom, but only on so much of them as is attributable to
that permanent establishment.
3. Where an enterprise of one of the territories carries on a trade
or business in the other territory through a permanent establishment
situated therein, there shall be attributed to that permanent establish-
ment 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 activities under the same or similar
conditions and dealing at arm's length with the enterprise of which it is
a permanent establishment.
4. Where an enterprise of one of the territories derives profits,
under contracts concluded in that territory, from sales of goods or
merchandise stocked in a warehouse in the other territory for con-
venience of delivery and not for purposes of display, those profits shall
not be attributed to a permanent establishment of the enterprise in that
other territory.
5. No portion of any profits arising to an enterprise of one of the
territories shall be attributed to a permanent establishment situated in
the other territory by reason of the mere purchase of goods or
merchandise within that other territory by the enterprise.
ARTICLE IV.
Where-
(a) an enterprise of one of the territories participates directly
or indirectly in the management, control or capital of an enterprise
of the other territory; or
(6) the same persons participate directly or indirectly in the
management, control or capital of an enterprise of one of the
territories and an enterprise of the other territory;
and in either case, conditions are made or imposed between the two
enterprises, in their commercial or financial relations, which differ from
those which would be made between independent enterprises, then any
profits which would hut for those conditions have accrued to one of the
enterprises but by reason of those conditions have not so accrued may be
included in the profits of that enterprise and taxed accordingly.








ARTICLE V.
1. The industrial and commercial profits of a Swedish enterprise
shall, so long as undistributed profits of United Kingdom enterprises
are effectively charged to United Kingdom profits tax at a lower rate
than distributed profits of such enterprises, be charged to United
Kingdom profits tax only at that lower rate.
2. Where a company which is a resident of Sweden controls,
directly or indirectly, not less than 50 per cent. of the entire voting
power of a company which is a resident of the United Kingdom,
distribution by the latter company to the former company shall be
left out of account in computing United Kingdom profits tax
effectively chargeable on the latter company at the rate appropriate
to distributed profits.
ARTICLE VI.
Notwithstanding the provisions of Articles Ill, IV and V, profits
which a resident of one of the territories derives from operating
ships or aircraft shall be exempt from tax in the other territory.
ARTICLE VII.
1. (a) Dividends paid by a company which is a resident of the
United Kingdom to a resident of Sweden, who is subject to tax in
Sweden in respect thereof and does not carry on a trade or business
in the United Kingdom through a permanent establishment situated
therein, shall be exempt from United Kingdom sur-tax.
(b) The Swedish coupon tax on dividends paid by a company
which is a resident of Sweden to a resident of the United Kingdom,
who is subject to tax in the United Kingdom in respect there fc and
does not carry on a trade or business in Sweden through a permanent
establishment situated therein, shall not exceed i5 per cent:
Provided that where the resident of the United Kiingdomn i,; a
company which controls, directly or indirectly, not lss than 50 per
cent. of the entire voting power of the company paying the dividends,
the dividends shall be exempt from coupon tax.
2. Where a company which is a resident of one of the terri-
tories derives profits or income from sources within tle other
territory, there shall not be imposed in that other territory any form
of taxation on dividends paid by the company to peirons noit re sident
in that other territory, or any tax in the nture of u!edistrib~'toed
profits tax on undistributed profits of the company, whether or not
those dividends or undistributed profits represent, in whole or in part,
profits or income so derived.








ARTICLE VIII.
1. Any interest derived from sources within one of the terri-
tories by a resident of the other territory who is subject to tax in
in that other territory in respect thereof and does not carry on a
trade or business in the first-mentioned territory through a
permanent establishment situated therein, shall be exempt from tax
in that first-mentioned territory.
2. In this Article, the term interest" includes interest on
bonds, securities notes, debentures or any other form of indebtedness.
3. Where any interest exceeds a fair and reasonable considera-
tion in respect of the indebtedness for which it is paid, the exemption
provided by the present Article shall apply -only to so much of the
interest as represents such fair and reasonable consideration.
ARTICLE IX.
1. Any royalty derived from sources within one of the terri-
tories by a resident of the other territory, who is subject to tax in
that other territory in respect thereof and does not carry on a trade
or business in the first-mentioned territory through a permanent
establishment situated therein, shall be exempt from tax in that
first-mentioned territory.
2. In this Article 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 any royalty
or other amount paid in respect of the operation of a mine or quarry
or of any other extraction of natural resources.
3. Where any royalty exceeds a fair and reasonable considera-
tion in respect of the rights for which it is paid, the exemption
provided by the present Article shall apply only to so much of the
royalty as represents such fair and reasonable consideration.
4. Any capital sum derived from sources within one of the
territories from the sale of patent rights by a resident of the other
territory who does not carry on a trade or business in the first-
mentioned territory through a permanent establishment situated
therein, shall be exempt from tax in that first-mentioned territory.
ARTICLE X.
1. Income of whatever nature derived from real property
within the territory of the United Kingdom (other than income from
mortgages or bonds secured by real property) by a resident of
Sweden who is subject to tax in the United Kingdom in respect
thereof shall be exempt from tax in Sweden.








2. Any royalty or other amount paid in respect of the operation
of a mine or quarry or of any other extraction of natural resources
within the territory of the United Kingdom to a resident of Sweden
who is subject to tax in the United Kingdom in respect thereof,
shall be exempt from tax in Sweden.
3. Swedish tax payable in respect of income of the kind
referred to in the preceding paragraphs, derived from sources within
Sweden. by a resident of the United Kingdom who is liable to tax in
the United Kingdom in respect thereof, shall in accordance with
Article XIX be allowed as a credit against the United Kingdom tax
payable in respect of that income.
ARTICLE XI.
1. Where under the provisions of this Convention a resident of
the United Kingdom is exempt or entitled to relief from Swedish tax,
similar exemption or relief shall be applied to the undivided estates
of deceased persons in so far as one or more of the beneficiaries is a
resident of the United Kingdom.
2. Swedish tax on the undivided estate of a deceased person
shall, in so far as the income accrues to a beneficiary who is resident
in the United Kingdom, be allowed as a credit under Article XIX.
ARTICLE XII.
A resident of one of the territories who does not carry on a trade
or business in the other territory through a permanent establishment
situated therein shall be exempt in that other territory from any tax
on gains from the sale, transfer, or exchange of capital assets.
ARTICLE XIII.
1. Rtenumeration or pensions paid by, or out of funds created by,
one of the High Contracting Parties to any individual in respect of
services rendered to that Party in the discharge of governmental
functions shall be exempted from tax in the territory of the other Hiih
Contracting Party, unless the individual is a national of that other
Party without being also a national of the first-mentioned Party.
2. The provisions of this Article shall not apply to payments in
respect of services rendered in connection with any trade or business
carried on by either of the High Contracting Parties for purposes of
profit,.
AwrIcrL X IV.
1. An individual who is a resident of the United Kingdom shall
he exempt from Sweiish tax on profits or renumeration in respect of
personal (including professional) services performed within Sweden in
any year of assessment if-








(a) he is present within Sweden for a period or periods not
exceeding in the aggregate 183 days during that year, and
(b) the services are performed for or on behalf of a resident
of the United Kingdom, and
(c) the profits or renumeration are subject to United King-
dom tax.
2. An individual who is a resident of Sweden shall be exempt
from United Kingdom tax on profits or renumeration in respect of
personal (including professional) services performed within the United
Kingdom in any year of assessment, if-
(a) he is present within the United Kingdom for a period or
periods not exceeding in the aggregate 183 days during that year,
and
(b) the services are performed for or on behalf of a resident of
Sweden, and
(c) the profits or renumeration are subject to Swedish tax.
3. The provisions of this Article shall not apply to the profits or
renumeration of public entertainers such as theatre, motion picture or
radio artists, musicians and athletes.
ARTICLE XV.

1. Any pension (other than a pension of the kind referred to in
paragraph 1 of Article XIII) and any annuity, derived from sources
within Sweden by an individual who is a resident of the United King-
dom and subject to United Kingdom tax in respect thereof, shall be
exempt from Swedish tax.
2. Any pension (other than a pension of the kind referred to in
paragraph 1 of Article XIII and any annuity, derived from sources
within the United Kingdom by an individual who is a resident of
Sweden and subject to Swedish tax in respect thereof, shall be exempt
from United Kingdom tax.

3. The term "annuity" means a stated sum payable periodically
at stated times, during life or during a specified or ascertainible period
of time, under an obligation to make the payments in return for
adequate and full consideration in money or n:oney's worth.
ARTICLE XVI.
A professor or teacher from one of the territories, who receives
renumeration for teaching, during a period of temporary residence not








exceeding two years, at a university, college or other establishment for
further education in the other territory, shall be exempt from tax in
that other territory in respect of that rennueration.

ARTICLE X VII
A student or business apprentice from one of the territories, who
is receiving full-time education or training in the other territory, shall
be exempt from tax in that other territory on payments made to him
by persons in the, first-rn utioned territory for the purposes of his
maintenance, education or training.

ARTICLE XVIII.
1. Indlividuals who are residents of Sweden shall be entitled to
the same personal allowances, reliefs and reductions for the purposes of
United Kingdom tax as British subjects not resident in the United
Kingdom.

2. Individuals who arr residents of the United Kingdom shall
be entitled to the same personal allowances, reliefs and reductions for
the purposes of Swedish tax as those to which Swedish nationals not
resident in Sweden may be entitled.

At riCLE XIX.

1. Subject to the provisions of the law of the United Kingdom
regarding the allowance as a credit against United Kingdom tax of tax
payable in a territory outside the United Kingidonm, Swedish tax payable
under the laws of Sweden and in accordance with this C(onvention,
whether directly or by deduction, in respect of income from sources
within Sweden shall be allowed as a credit against any United Kingdom
tax payable in respect of that income. \\here such in'comw. is an
ordinary dividend paid by a company which is a resident of Sweden
the credit shall take into iecount (in addition to any Swedish tax
appropriate to the dividend) the Swedish tax payable by the company
in respect of its profit: 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 Swedish tax so payable by the company shall likewise be taken into
account in so far as the dividend exceeds that fixed rate.

2. Income from sources within the United Kingdom which under
the laws of t.he United Kingdom and in accordance with this Convention
ii subject to tax in the United Kingdom either directly or by deduction
shall be exempt from Swedish tax:








Provided that where such income is a dividend paid by a company
being a resident of the United Kingdom to a person residelt in Sweden,
not being a company, whether or not he is also resident in the United
Kingdom, Swedish tax may be charged on the amount of the dividend
after deduction of United Kingdom income tax, but the amount of
Swedish tax chargeable shall be reduced by a sum eq,(al to 20 per cent.
of the amount of the dividend so charged.
3. Where income is derived from sources outside both the
United Kingdom and Sweden by a person who is resident in the
United Kingdom for the purposes of United Kingdom tax and also
resident in Sweden for the purposes of Swedish tax, the income may
he taxed in-both countries (subject to any Convention which may
exist between either of the High Contracting Parties and the
territory or territories from which the income is derived), but the
Swedish tax on that income shall be limited to tax on the proportion
of such income represented by the proportion which such person's
income from sources in Sweden bears to the sum of his income from
sources in Sweden and of his income from sources in the United
Kingdom, and the United Kingdom tax on that income shall be
reduced by a credit, in accordance with paragraph 1 of this Article,
for the Swedish tax on the proportion of that income so computed.
4. The special tax payable in Sweden by public entertainers
such as theatre and radio artists, musicians and athletes (bevillnings-
avgift for vissa offentliga forestallniingar) shall be regarded, for the
purposes of this Article, as Swedish tax.
5. For the purposes of this Article, profits or remuneration
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.
6. The graduated rate of Swedish tax to be imposed on resi-
dents of Sweden may be calculated as though income exempted
under this Convention were included in the amount of the total
income.
ARTICLE XX.
1. The taxation authorities of the High Contracting Parties
shall exchange such information (feiug information which is at their
disposal under their respective taxation laws in the normal course of
administration) as is necessary for carrying out the provisions of the
present Convention or for the prevention oft i'frau or for the adminis-
tration of statutory provisions against legal avoidance in relation to








the taxes which are the subject of the present Convention. Any
information so exchanged shall he treated as secret and shall not be
disclosed to any persons other than those concerned with the
assessment and collection of the taxes which are the subject of the
present Convention. No information as aforesaid shall be exchanged
which would disclose any trade, business, industrial or professional
secret or trade process.
2. As used in this Article, the term '- taxation authorities"
means, in the case of the United Kingdom, the Commissioners of
Inland Revenue; in the case of Sweden, the Finance Ministry; and,
in the case of any territory to which the present Convention is
extended under Article XXIII, the competent authority for the
administration in such territory of the taxes to which the present
Convention applies.
ARfICLE XXI.
The following agreements between the United Kingdom and
Sweden shall not have effect for any period for which the present
Convention has effect, that is to say-
(a) the agreement dated 19th December, 1924, for the
reciprocal exemption from income tax in certain cases of profits
accruing from the business of shipping;
(b) the agreement dated 6th July, 1931, for the reciprocal
exemption from taxes in certain cases of profits arising through
agencies.

ARTICLE XXII.
1. The nationals of one of the High Contracting Parties shall not
be subjected in the territory of the other High Contracting Party to any
taxation or any requirement connected therewith which is other, higher,
or more burdensome than the taxation and connected requirements to
which the nationals of the latter Party are or may be subjected.
2. The enterprises of one of the territories shall not be subjected
in the other territory, in respect of profits attributable to their permanent
establishments in that other territory, to any taxation which is other,
higher or more burdensome than the taxation to which the enterprises of
that other territory are or may be subjected in respect of the lke profits.
3. An individual or company being a resident of one of the terri-
tories shall not be subject to any tax on capital in the other territory
which is other, higher or more burdensome than the tax on capital to
which an individual or, as the case may be, a company, being a resident
of that other territory is or may be subjected.








4. Nothing in paragraph 1 or paragraph 2 of this Article shall be
construed as obliging one of the High Contracting Parties to
grant to nationals of the other High Contracting Party who are not
resident in the territory of the former Party the same personal allowances,
reliefs and reductions for tax purposes as are granted to His own
nationals.
5. In this Article the term nationals means-
(a) in relation to Sweden, all Swedish subjects and all legal
persons, partnerships and associations deriving their status as such
from the law in i'urce in Sweden;
(b) in relation to the United Kingdom, all British subjects and
British-protected persons residing in the United Kingdom or any
British territory to which the present Conventio:: applies by reason
of extension made under Article XXIII and all legal persons,
partnerships and associations deriving their status as such fomn the
law in force in any British territory to which the present Convention
applies.
6. In this Article the term taxation means taxes of every kind
and description levied on behalf of any authority whatsoever.
ARTICTI XXIII.
1. The present Convention may be extended, either in its entirety or
with modifications, to any territory for whose foreign relations the United
Kingdom is responsible and which imposes taxes substantially similar in
character to those which are the subject of the present Convention, and
any such extension shall take effect from such date and subject to such
modifications and conditions (including conditions as to termination) as
may be specified and agreed between the High Contracting Parties in
notes to be exchanged for this purpose.
2. The termination in respect of Sweden or the United Kingdom
of the present Convention under Article XXV shall, unless otherwise
expressly agreed by both High Contracting Parties, terminate the applica-
tion of the present Convention to any territory to which the Convention
has been extended under this Article.
ARTICLE XXIV.
1. The present Convention shall be ratified by the High Contract-
ing Parties. Ratification by His Majesty the King of Sweden shall be
subject to the consent of the Riksdag.
2. The instruments of ratification shall be exchanged at Stockholm
as soon as possible.








3. Upon exchange of ratifications the present Convention shall
have effect-
(a) in Sweden;
as respects tax on income which is assessed in or after the
calendar year beginning on 1st January, 1950, being income for
which preliminary tax is payable during the period 1st March,
1949, to 28th February, 1950; or any succeeding period;

as respects coupon tax payable on or after 1st January,
1949;
as respects capital tax which is assessed in or after the
calendar year beginning on 1st January, 1950.
(b) in the United Kingdom:
as respects income tax for any year of assessment beginning
on or after 6th April, 1949;
as respects sur-tax for any year of assessment beginning on
or after 6th April, 1948; and
as respects profits tax in respect of the following profits:-
(i) profits arising in any chargeable accounting period
beginning on or after 1st April, 1949;
(ii) profits attributable to so much of any chargeable
accounting period falling partly before and partly after that
date as falls after that date;
(iii) profits not so arising or attributable by reference
to which income tax is, or but for the present Convention
would be, chargeable for any year of assessment beginning
on or after 6th April, 1949.
ARTICLE XXV.
The present Convention shall continue in effect indefinitely but
either of the High Contracting Parties may, on or before 30th June in
any calendar year not earlier than the year 1953, give to the other High
Contracting Party, through diplomatic channels, written notice of termi-
nation and, in such event, the present Convention shall cease to be
effective-
(a) in Sweden:
as respects tax on income for which preliminary tax is
payable after the last day of February in the calendar year
next following that in which the notice is given;









as respects coupon tax payable on or after 1st January
in the calendar year next following that in which the notice
is given;
as respects capital tax assessed in or after the second
calendar year following that in which the notice is given.
(b) in the United Kingdom:
as respects income tax for any year of assessment
beginning on or after 6th April in the calendar year next
following that in which the notice is given;
as respects sur-tax for any year of assessment beginning
on or after 6th April in the calendar year in which.the
notice is given; and
as respects profits tax in respect of the following
profits:-
(i) profits arising in any chargeable accounting period
beginning on or after 1st April in the calendar
year next following that in which the notice is
given;
(ii) profits attributable to so much of any chargeable
accounting period falling partly before and partly
after that date as falls after that date;
(iii) profits not so arising or attributable by reference
to which income tax is chargeable for any year of
assessment beginning on or after 6th April in the
next following calendar year.
SECOND SCHEDULE.
1., APPLICATION. (a) The provisions of the Convention incor-
porated in the First Schedule to this Order shall apply as modified
below-
(i) as if the contracting parties were the Presidency
of Antigua and the Government of Sweden; and as
if the tax concerned in the case of the Presidency were
the tax on income imposed by the Income Tax Ordi-
nance, 1945, as amended;
(ii) as if references to the date of signature were references
to the 18th day of December, 1953;
(b) The extension shall have effect in the Presidency as
respects tax for the year of assessment beginning in the calendar
year next following the date of this Order and for subsequent
years of assessment, and will have effect in Sweden-








as respects Swedish tax on income for which prelimi-
nary tax is payable after the last day of February in the
calendar year next following the date of this Order;
as respects Swedish coupon tax payable on or after 1st
January in the calendar year next following the date of this
Order;
as respects Swedish capital tax assessed in or after the
second calendar year next following that date;
(c) The extension shall continue in effect indefinitely but may
be terminated as respects the Presidency by written notice of termi-
Snation given on or before the 30th June in any calendar year by
either of the High Contracting Parties to the Convention to the
other High Contracting Party through the diplomatic channel and
in such event the extension shall cease to have effect in the Presi-
dency as respects tax for the year of assessment beginning in the cal-
endar year next following the date of such notice and for subsequent
years of assessment, and will cease to have effect in Sweden as respects
Swedish tax on income for which preliminary tax is payable after the
last day of February in the calendar year next following that in which
the notice is given, as respects Swedish coupon tax payable on or
after 1st January in the calendar year next following that in which
the notice is given, and as respects Swedish capital tux assessed in or
after the second calendar year next following that in which the notice
is given.
2. MODIFICATIONs. (a) In Article VII (1) of the Convention the
words exempt from United Kingdom Surtax shall be understood for
the purposes of this extension as though they read shall not be liable
to tax in the territory at a rate in excess of the rate applicable to a
company ".
(b) Article VIII shall be deemed to be deleted.

Made by the Governor in Council this 29th day of December,
1954.
J. L. ROBINSON,
Clerk of the Council.



ANTIGUA.
Printed at the Government Printing Office, Leeward Islands,
by E. M. BLACKMAN, Government Printer.-By Authority.
1954.


0 31/00016-500-12.54.


[Price 18 oents.)








LEEWARD ISLANDS.
SAINT CHRISTOPHER NEVIS AND ANGUILLA.

STATUTORY RULES AND ORDERS.

1954, No. 23.

Tr~E INCOME TAX (DoutnLE TAXATION RELIEF) (SWEDEN) ORDER,
1954, DATED DE;CMBER 22, 195I, MAI)E 1BY THE GOVERNOR IN
COnTCIL UNDER SECTION 52A OF' TIHE INCOME TAX ORDINANCE,
1945 (No. 10( or 1945) AS AMENDED.

W\HElEA.S it is provided by section 52A of the Income
Tax Ordinance, 1945, (No. I 0 of 1 i1..5) as amended, that if the Governor
in Council by Order declares that arrangements specified in the
Order have been made with the Government of any territory outside
the Presidency with a view to affording relief "from Double Taxation
in relation to Inconme Tax and any tax of a similar character
imposed by the laws of that territory and that it is expedient that
these arrangements should have effect, the arrangements shall have
effect in relation to Income Tax notwithstanding anything to the
contrary contained in any enactment:
AND WlHEREAS by a Convention dated the 30th day of
- March, 1949 between His Majesty in respect of the United Kingdom
and His Majesty the King of Sweden, arrangements were made
among other things for the avoidance of Double Taxation:
AND WHER. EAS .provision is made in the said Convention for
the extension by means of an exchange of notes between, the High
Contracting Parties of the said Convention, subject to such modifica-
tions and conditions (including conditions as to termination) as may
be specified in the exchange ofl notes, to any territory, for whose
foreign relations the United Kingdom is responsible, which imposes
taxes substantially similar in character to those which are the
subject of the said Convention:
AND WHEREAS by a notification dated the I8th day of
December, 1953 the said Convention with certain modifications was
applied to the Presidency of Saint Christopher Nevis and Anguilla.
NOW, THEREFORE, the Governor in Council doth hereby
order as follows:--
1. SHORT TITLE. This Order may be cited as the Income Tax
(Double Taxation Relief) (Sweden) Order, 1954.








2. DECLARATION. It is hereby declared-T-

(a) that the arrangements specified in the First Schedule
to this Order, as modified by the provisions of the Second
Schedule to this Order have been made with the Government
of Sweden;
(6) that it is expedient that those arrangements should
have effect.
FIRST SCHEDULE.
Convention between His Majesty in respect of the United
Kingdom of Great Britain and Northern Ireland and His Majesty
the King of Sweden for the avoidance of Double Taxation and
the Prevention of Fiscal Evasion with respect to Taxes on
Income.
ARTICLE I.
1. The taxes which are the subject of the present Convention
are:-
(a) In Sweden:
The State income tax (including coupon tax) and
the tax on the undistributed profits of companies
(Ersattningsskatt), and, for the purposes of Articles
XXII, paragraph (3), and XXIII to XXV inclusive,
the State capital tax (hereinafter referred to as
"Swedish tax").
(b) In the United Kingdom of Great Britain and Northern
Ireland:
The income tax (including sur-tax) and the
profits tax (hereinafter referred to as "United King-
dom tax").
2. The present Convention shall also apply to any other taxes
of a substantially similar character imposed in the United Kingdom
or Sweden subsequently to the date of signature of the present
Convention.
ARTICLE II.
1. In the present Convention, unless the context otherwise
requires-

(a) The term United Kingdom means Great Britain and
Northern Ireland, excluding the Channel Islands and the Isle
of Man;








(b) The terms one of the territories" and "the other
territory" mean the United Kingdom or Sweden, as the context
requires;
(r) The term tax means United Kingdom tax or Swedish
tax, as the context requires;
(d) The term "person" includes any body of persons,
corporate or not corporate;
(e) The term company" means any body corporate;
(f) The terms "resident of the United Kingdom" and
" resident of Sweden" mean respectively any person who is
resident in the United Kingdom for the purposes of United
Kingdom tax and not resident in Sweden for the purposes
of Swedish tax, and any person who is resident in Sweden for
the purposes of Swedish tax and not resident in the United
Kingdom for the purposes of United Kingdom tax; a company
shall be regarded as resident in the United Kingdom if its
business is managed and controlled in the United Kingdom and
as resident in Sweden if it is incorporated under the laws of
Sweden and its business is not managed and controlled in the
United Kingdom, or if it is not so incorporated but its business
is managed and controlled in Sweden;
(g) The terms "resident of one of the territories" and
" resident of the other territory" mean a person who is a
resident of the United Kingdom or a person who is a resident
of Sweden, as the context requires;
(/I) The terms "United Kingdom enterprise" and "Swedish
enterprise mean respectively an industrial or commercial
enterprise or undertaking carried on by a resident of the United
Kingdom and an industrial or commercial enterprise or under-
taking carried on by a resident of Sweden, and the terms
" enterprise of one of the territories" and enterprise of the
other territory" mean a United Kingdom enterprise or a Swedish
enterprise, as the context requires;

(i) The term "industrial or commercial profits includes
rents or royalties in respect of cinematograph films;

(j) The term permanent establishment", when used with
respect to an enterprise of one of the territories, means a branch,
management, factory, or other fixed place of business, a mine,
quarry or any other place of natural resources subject to
exploitation. It also includes a place where building construe-








tion is carried on by contract for a period of at least one year,
but does not include an agency unless the agent has, and
habitually exercises, a general authority to negotiate and concl ude
contracts on behalf of the enterprise or has a stock of merchan-
dise from which he regularly fills orders on its behalf. In this
connexion-
(i) 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;
(ii) The fact that an enterprise of one of the territories
maintains 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.
(iii) The fact that a company which is a resident of one of
the territories has a subsidiary company which is
a resident of the other territory or which carries on
a trade or business in that other territory (whether
through a permanent establishment or otherwise) shall
not of itself constitute that subsidiary company
a permanent establishment of its parent company.
2. Where under this C(onvention any income is exempt from
tax in one of thie territories if (with or without other conditions) it is
subject to tax in the other territory, and that income is subject to
tax in that other territory by reference to the amount thereof which
is remitted to or received in that other territory, the exemption to be
allowed under this Convention in the first mentioned territory shall
apply only to the amount so remitted or received.
3. In the application of the provisions of the present Conven-
tion by one of the High Contracting Parties any term not otherwise
defined shall, unless the context otherwise requires, have the mean-
ing which it has under the laws in force in the territory of that Party
relating to the taxes which are the subject of the present Convention.
ARTICLE III.
1. The industrial or commercial profits of a United Kingdom
enterprise shall not be subject to Swedish tax unless the enterprise
carries on a trade or business in Sweden through a permanent establish.
ment situated therein. If it carries on a trade or business as aforesaid,








tax may he imposed on those profits by Sweden, but only on so much
of them as is attributable to that permanent establishment.
2. The industrial or commercial profits of a Swedish enterprise
shall not be subject to United Kingdom tax unless the enterprise
carries on a trade or business in the United Kingdom through a
permanent establishment. situated therein. If it carries on a trade or
business s as aforesaid, tax may be imposed on those profits by the
United Kingdom, but only on so much of them as is attributable to
that permanent establishment.
3. Where an enterprise of one of the territories carries on a trade
or business ii the other terril.try through a permanent. establishment
situateif therein, there shall be attributed to that permanent establish-
ment, 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 activities under the same or similar
conditions and d aling at arm's length with the enterprise of which it is
a permanent establishment.
4. Where an enterprise of one of the territories derives profits,
under contracts concluded in that territory, from sales of goods or
merchandise stocked iri a warehouse in the other territory for con-
venience of delivery and nor for purposes of display, those profits shall
not be attributed to a permanent establishment of the enterprise in that
other territory.
5. No portion of any profits arising to an enterprise of one of the
territories shall he attributed to a permanent establishment situated in
the other territory by reason of tlh mere purchase of goods or
merchandise within that other territory by the enterprise.
ARTICLE: TV.
Where-
(a) in enterprise of one of !lI- terriorie, participates directly
or indirectly in the management, control or capital of an enterprise
of the other territory; or
(i) the same persons participate directly or indirectly in t-e
manafgemelntt, controll or capital of all enterprise of on: of the
territories and an enterprise of the other territory;
and in either case, conditions arc made or imposed between the two
enterprises, in their comuitereial or fiimnalcial relations, which differ from
those which would be made between indepelient enterprises, then any
profits which would hbt for those conilitio;i;, have :iccrued to one of the
enterprises but by reason of those conditi.nri have not. so accrued may be
included in the profits of that ent-erpris c : d taxed accordingly.









ARTICLE V.
1. The industrial and commercial profits of a Swedish enterprise
shall, so long as undistributed profits of United Kingdom enterprises
are effectively charged to United Kingdom profits tax at a lower rate
than distributed profits of such enterprises, be charged to United
Kingdom profits tax only at that lower rate.
2. Where a company which is a resident of Sweden controls,
directly or indirectly, not less than 50 per cent. of the entire voting
power of a company which is a resident of the United Kingdom,
distributionn by the latter company to the former company shall be
left out of account in computing United Kingdom profits tax
effectively chargeable on the latter company at the rate appropriate
to distributed profits.
ARTICLE VI.
Notwithstanding the provisions of Articles III, IV and V, profits
which a resident of one of the territories derives from operating
ships or aircraft shall be, exempt from tax in the other territory.
ARTICLE VII.
1. (a) Dividends paid by a company which is a resident of the
United Kingdom to a resident of Sweden, who is subject to tax in
Sweden in respect thereof and does not carry on a trade or business
in the United Kingdom through a permanent establishment situated
therein, shall be exempt from United Kingdom sur-tax.
(b) The Swedish coupon tax on dividends paid by a company
which is a resident of Sweden to a resident of the United Kingdom,
who is subject to tax in the United Kingdom in- respect thereof and
does not carry on a trade or business in Sweden through a permanent
establishment situated therein, shall not exceed 5 per cent:
Provided that where the resident of the United Kingdom is a
company which controls, directly or indirectly, not less than .50 per
cent. of the entire voting power of the company paying the dividends,
the dividends shall be exempt from coupon tax.
2. Where a company which is a resident of one of the terri-
tories derives profits or income from sources within the other
territory, there shall not be imposed in that other territory any form
of taxation on dividends paid by the company to persons not resident
in that other territory, or any tax in the nature of undistributed
profits tax on undistributed profits of the company, whether or not
those dividends or undistributed profits represent, in whole or in part,
profits or income so derived.









ARTICLE VIII.
1. Any interest derived from sources within one of the terri-
tories by a resident of the other territory who is subject to tax
in that other territory in respect thereof and does not carry on a
trade or business in the first-mentioned territory through a
permanent establishment situated therein, shall, be exempt. from tax
in that first-mentioned territory.
2. In this Article, the term "interest" includes interest on
bonds, securities notes, debentures or any other form of indebtedness.
3. Where any interest exceeds a fair and reasonable considera-
tion in respect of the indebtedness for which it is paid, the exemption
provided by the present Article shall apply only to so much of the
interest as represents such fair and reasonable consideration.
ARTICLE IX.
1. Any royalty derived from sources within one of the terri-
tories by a resident of the other terriiory, who is subject to tax in
that other territory in respect thereof and does not carry on a trade
or business in the first-mentioned territory through a permanent
establishment situated therein, shall be exempt from tax in that
first-mentioned territory.
2. In this Article 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 any royalty
or other amount paid in respect of the operation of a mine or quarry
or of any other extraction of natural resources.
3. Where any royalty exceeds a fair and reasonable considera-
tion in respect of the rights for which it is paid, the exemption
provided by the present Article shall apply only to so much of the
royalty as represents such fair and reasonable consideration.
4. Any capital sum derived from sources within one of the
territories from the sale of patent rights by a resident of the other
territory who does not carry on a trade or business in the fir4t-
mentioned territory through a permanent establishment situated
therein, shall be exempt from tax in that first-mentioned territory.
ARTICLE X.
1. Income of whatever nature derived from real property
within the territory-of the United Kingdom (other than income from
mortgages or bonds secured by real property) by a resident of
Sweden who is subject to tax in the United Kingdom in respect
thereof shall be exempt from tax in Sweden.









2. Any royalty or other amount paid in respect of the operation
of a mine or quarry or of any other extraction of natural resources
within the territory of the United Kingdom to a resident of Sweden
who is subject to tax in the United Kingdom in respect thereof,
shall be exempt from tax in Sweden.
3. Swedish tax payable in respect of income of the kind
referred to in the preceding paragraphs, derived from sources within
Sweden by a resident of the United Kiingdom who is liable to tax in
the United Kingdomn in respect thereot, shall in accordance witli
Article XIX be allowed as a credit against the United Kingdom tax
payable in respect of that income.
ARTICLE XI.
1. Where under the provisions of this Convention a resident of
the United Kingdom is exempt or entitled to relief from Swedish tax,
similar exemption or relief shall be applied to the undivided estates
of deceased persons in so far as one or more of the beneficiaries is a
resident of the United Kingdom.
2. Swedish tax on the undivided estate of a deceased person
shall, in so far as the income accrues to a beneficiary who is resident
in the United Kingdom, be allowed as a credit under Article XIX.
AuTICLE1 X11.
A resident of one of the territories who does not carry on a trade,
or business in the other territory through a permanent establishment
situated therein shall l)e exemipt in that other territory from any tax
on gains from the sale, transfer, or exchange of capital assets.
ARTICiri X 11I.
1. Renunieration or pensions paid by, or out of funds created by,
one of the High Contracting Parties to any individual in, respect of
services rendered to that Party in the discharge of gov. tniental
functions shall be exempt from tax in the territory of the other Hi'li
Contracting Party, unless the individual is a national of ii.,it other
Party without being also a national of the first-mentioned Party.
2. The provisions o' this Article shall not apply to payments. in
respect of services rendered in conwnectioni with any trade or business
carried on by either of i.e High Contracting Parties for purposes of
profit.
.u'riLi XIV.
i". An individlini who is a resident of the United Kingdom shall
be exempt from Swe isih tax on profits or renumeratioi in respect of
personal includingg professionals) services performed within Sw-e'el n in
any year of assessment if-









(a) he is present within Sweden for a period or periods not
exceeding in the aggregate 183 days during that year, and
(b) the services are performed for or on behalf of a resident
of the United Kingdom, and
(c) the profits or renumeration are subject to United King-
dor tax.
2. An individual who is a resident of Sweden shall be exempt
from ULnied Kingdoni tax on profits or r\numeration in respect of
personal (including professional) services performed within the United
Kingdom in any year of assessment, if-
(a) he is present within the United Kingdom for a period or
periods not exceeding in the aggregate 183 days during that year,
and
(6) the services are performed for or on behalf of a resident of
Sweden, and
(c) the profits or renumeration are subject to Swedish tax.
3. The provisions of this Article :hall not apply to the profits or
renumeration of public entertainers such as theatre, motion picture or
radio artists, musicians and athletes.

ARTICLE X V.

1. Any pension (other than a pension of the kind referred to in
paragraph ] of Article XIII) and any annuity, derived from sources
within Sweden by an individual who is a resident of the United King-
dom and subject to United Kingdom tax in respect thereof, shall be
exempt from Swedish tax.
2. Any pension (other than a pension of the kind referred to in
paragraph 1 of Article XIII and any annuity, derived from sources
within the United Kingdom by an individual who is a resident of
Sweden and subject to Swedish tax in respect thereof, shall be exempt
from United Kingdom tax.

3. The term "annuity" means a stated sum payable periodically
at stated times, during life or during a specified or ascertainable period
of time, under fin obligation to make the payments in return for
adequate and full consideration in money or money's worth.

ARTICLE XVI.
A professor or teacher from one of the territories, who receives
renumneration for teaching, during a period of temporary residence not









exceeding two years, at a university, college or other establishment for
further education in th, other territory, shall be exempt from tax in
that other territory in respect of that renumeration.

ARTICLE XVII
A student or business apprentice from one of the territories, who
is receiving full-time education or training in the other territory, shall
be exempt from tax in that other territory on payments made to him
by persons in the first-nm ntioned territory for the purposes of his
maintenance, education or training.

ARTICLE X V III.
1. Individuals who are residents of Sweden shall be entitled to
the same personal allowances, reliefs and reductions for the purposes of
United Kingdom tax as British subjects not resident in the United
Kingdom.

2. Individuals who ar,' residents of the United Kingdom shall
ie entitled to the samne personal allowances, reliefs and reductions for
the purposes of Swedish tax as those to which Swedish nationals not
resident in Sweden may be entitled.

ARTICLE XIX.

1. Subject to the provisions of the law of the United Kingdom
regarding the allowance as a credit against United Kingdom tax of tax
payable in a territory outside the United Kingdom, Swedish tax payable
under the laws of Sweden and in accordance with this Convention,
whether directly or by deduction, in respect of income from sources
within Sweden shall be allowed as a credit against any United Kingdom
tax payable in respect of that income. Where such incour, is an
ordinary dividend paid by a company which is a resident of Sweden
the credit shall take into account (in addition to any Swedish tax
appropriate to the dividend) the Swedish tax payable by the company
in respect of its profit; 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 Swedish tax so payable by the company sha.l likewise be taken into
account in so far as the dividend exceeds that fixed rate.

2. Income from sources within the United Kingdom which under
the laws of the United Kingdom and in accordance with this Convention
is subject to tax in the United Kingdom either directly or by deduction
shall be exempt from Swedish tax:









Provided that where such income is a dividend paid by a company
being a resident of the United Kingdom to a person residA,)t in Sweden,
not being a company, whether or not he is also resident in the United
Kingdom, Swedish tax may be charged on the amount of the dividend
after deduction of United Kingdom income tax, but the amount of
Swedish tax chargeable shall be reduced by a sum equPal to 20 per cent.
of the amount of the dividend so charged.
3. Where income is derived from sources outside both the
United Kingdom and Sweden by a person who is resident in the
United Kingdom for the purposes of United Kingdom tax and also
resident in Sweden for the purposes of Swedish tax, the income may
1e taxed in both countries (subject to any Convention which may
exist between either of the High Contracting Parties and the
territory or territories from which the income is derived), but the
Swedish tax on that income shall be limited to tax on the proportion
of such income represented by the proportion which such person's
income from sources in Sweden hears to the sum of his income from
sources in Sweden and of his income from sources in the United
Kingdom, and the United Kingdom tax on that income shall be
reduced by a credit, in accordance with paragraph 1 of this Article,
for the Swedish tax on the proportion of that income so computed.
4. 'The special tax payable in Sweden by public entertainers
such as theatre and radio artists, musicians and athletes (bevillnings-
avgift for vissa-offentliga forestalliingar) shall be regarded, for the.
purposes of this Article, as Swedish tax.
5. For the purposes of this Article, profits or remuneration
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.
(. '1 he graduated rate of Swedish tax to he imposed on resi-
dents of Sweden may be calculated as though income exempted
under this Convention were included in the amount of the total
income.
ARTICLE XX.
1. The taxation authorities ol' the High Contracting Parties
shall exchange such information (being information which is at their
disposal under their respective taxation laws in the normal course of
administration) as is necessary for carrying out the provisions of the
present Convention or for tih prevention of fraud or for the adminis-
tration of statutory provisions against legal avoidance in relation to









the taxes which are the subject of the present Convention. Any
information so exchanged shall he treated as secret and shall not be
disclosed to any persons other than those concerned with the
assessment and collectii of the taxes which are the subject of the
present Convention. No information as aforesaid shall he exchanged
which would disclose any trade, Ibtiiness, industrial or professional
secret or trade process.
2. As used in this article the term "taxation authorities"
means, in the case of Ithe Inited Kiingdom, the Commissioners of
Inland lkevenue; in the cise, of Sweden, the Finance Ministry; and,
in the case of any lerri-tory to which the present Convention is
extended inder Article \ XS 1, the competent authority for the
administration in su;hli terriiltoi of the taxes to which the present
Convention applies.
AKrTICL XXI.
The following aigreeinents between the I:iited Kingdom and
Sweden shall not have effect for any period for which the present
Convention has effect, that is to say-
(a) the agreement dated 19th December, 1924, for the
reciprocal exemption flroll income t;n\ in certain cases of profits
accruing tromn the business of shipping;
(b) the agreement daitedl (th July, 1931, for the reciprocal
i exemption from taxes in certain cases of profits arising through
agencies.

ARTICLE XXII.
1. The nationals of one of the High Contracting Parties shall not
be subjected in the territory of the other High Contracting Party to any
taxation or anyl requirement connected therewith which is other, higher,
or more burdensome than the taxation -nd connecte(l requirements to
which the nationals of the la ttr Party are or may be subjected.
2. The enterprises of one of It,. territories shall not be subjected
in the othlt r terrritory, in r')sct or profits attributable to their permanent
establis'inents i] thal o(iher irritorv, to any taxation which is other,
higher or more murder s nie thiani tie taxation to which the enterprises of
that other territory are or mnmy be subjected in respect of the like profits.
3. An individu l or! ('pay being a resident of one of the terri-
1ories shall not )x sulij-ct to any 'ax on capital in the other territory
which is o their iilhei' or more lii r iensi iie ithn i the tax on capital to
which an ilnivininual -, as .he c(.s, :may be, a company, being a resident
of that other territory is or tma ble subjected.









4. Nothing in pariagraph 1 o pur..ph ')o' thi,, Article shall be
construed as obliging one of ih iloniraeii;Og Virtles to
grant to nationals of the other Iligh iiLracutnig Party who are not
resident in the territory of the former Party. the same personal allowances,
reliefs and reductions ('or tax purposes as are granted to His own
nationals.

5. In this Article the term nationals means-

(a) in relation to Swd ll. ai Swed is i siiject- and all le'gn,
person, partnerships and a:ssiiatliori derriiigt their status as such
from tihe la in f'rce in S\weden:
(b) in relation to the United 1Kingdom,. all British subjects and
British-protected persons residinlg in the IlUnited K ingdom or any
British territory to which the present (onv\entio. applies by reason
of extension made iuninr Article XXI[I amnd all legal persons,
partnerships and as)ocialions deriviii their satu s as such flom the
law in force in anv British territory to which the preset Convention
applies.
6. In this Article the term taxati(o means taxes of every kind
and description levied on behalf of anyv athorit whatsoever.

ARTICLE XXIII.
1. The present Convention may be extended, either in its entirety or
with modifications, to any territory flor whose foreign rela tii is the United
Kingdom is responsible and which imposes taxes substantially similar in
character to those which :ire th- si: *Iee of rle preseiit ( convention, and
any such extension shall take effect iromi such date and subject to such
modifications and conditions (iiicluding 1 conlliiioli as to termination) as
may be specified and agreed lietween tlle High (Contracting Parties in
notes to be exchanged for this purpose.
2. The termination in respect of Swe(en or tli U'nited IKintgdom
of the present Convention under Article XXV shall, unless otherwise
expressly agreed by both High Contracting Parties, terminate the appllica-
tion of the present Conventionl to any territory to which the Conv1ention
has been extended under this Article.
ARTICLE XXIV.
1. The present Convention shall he ratitied ,i the High Contract-
ing Parties. Ratification by His Majesty the King of Sweden shall be
subject to the consent of thle Riksdag.
2. The instruments of ratification shall ,be xchnged iat Stockholm
as soon as possible.








3. Upon exchange of ratifications the present Convention shall
have effect-
(a) in Sweden;
as respects tax on income which is assessed in or after the
calendar year beginning on 1st January, 1950, being income for
which preliminary tax is payable during the period slt March,
1949, to 28th February, 1950; or any succeeding period;

as respects coupon tax payable on or after 1st January,
1949;
as respects capital tax which is assessed in or after the
calendar year beginning on 1st January, 1950.
(b) in the United Kingdom:
as respects income tax for any year of assessment beginning
on or after 6th April, 1949;
as respects sur-tax for any year of assessment beginning on
or after (4th April, 1948; and
as respects profits tax in respect of the following profits:-
(i) profits arising in any chargeable accounting period
beginning on or after 1st April, 1949;

(ii) profits attributable to so much of any chargeable
accounting period falling partly before and partly after that
date as falls after that date;
(iii) profits not so arising or attributable by reference
to which income tax is, or but for the present Convention
would be, chargeable for any year of assessment beginning
on or after 6th April, 1949.
ARTICLE XXV.
The present Convention shall continue in effect indefinitely but
either of the High Contracting Parties may, on or before 30th June in
any calendar year not earlier than the year 1953, give to the other High
Contracting Party, through diplomatic channels, written notice of termi-
nation and, in such event, the present Convention shall cease to be
effective-
(a) in Sweden:
as respects tax on income for which preliminary tax is
payable after the last day of February in the calendar year
next following that in which the notice is given;







16

as respects coupon tax payable on or after 1st January
in the calendar year next following that in which the notice
is given;
as respects capital tax assessed in or after the second
calendar year following that in which the notice is given.
(b) in the United Kingdom:
as respects income tax for any year of assessment
beginning on or after 6th April in the calendar year next
following that in which the notice is given:
as respects sur-tax for any year of assessment beginning
on or after 6th April in the calendar year in which the
notice is given; and
as respects profits tax in respect of the following
profits:-
(i) profits arising in any chargeable accounting period
beginning on or after 1st April in the calendar
year next following that in which the notice is
.given;
(ii) profits attributable to so much of any chargeable
accounting period falling partly before and partly
after that date as falls after that date;
(iii) profits not so arising or attributable by reference
to which income tax is chargeable for any year of
assessment beginning on or after 6th April in the
next following calendar year.
SECOND SCHEDULE.
1. APPLICATIoN. (a) The provisions of the Convention incor-
porated in the First Schedule to this Order shall apply as modified
below-
(i) as if the contracting parties were the Presidency of
Saint Christopher Nevis and Anguilla and the Govern-
ment of Sweden; and as if the tax concerned in the case
of the Presidency were the tax on income imposed by
the Income Tax Ordinance, 1945, as amended;
(ii) as if references to the date of signature were references
to the 18th day of December, 1953;
(6) The extension shall have effect in the Presidency as
respects tax for the year of assessment beginning in the calendar
year next following the date of this Order and for subsequent
years of assessment, and will have effect in Sweden-









as respects swedish tax on income for which prelimi-
nary tax is payable after the last day of February in the
calendar r ar next following the (late of this Order;
as respects Swedish coupon tax payable on or after 1st
January in the calendar year next following the date of this
Order;
as respects Swedish capital tax assessed in or after the
second calendar year next following that date;

(c) The extension shall continue in effect indefinitely but may
be terminated (as respects the Presidency by written notice of termi-
nation given on or before the 30th June in any calendar year by
either of the High Contracting Parties to the Convention to the
other High Contracting Party through the diplomatic channel and
in such event the extension shall cease to have effect in the Presi-
dency as respects tax for the year of assessment beginning in the cal-
endar year next following the date of such notice and for subsequent
years of assessment, and will cease to have effect in Sweden as respects
Swedish tax on income for which preliminary tax is payable after the
last day of February in the calendar year next following that in which
the notice is given, as respects Swedish coupon tax payable on or
after 1st January in the calendar year next following that in which
the notice is given, and as respects Swedish capital tax assessed in or
after the second calendar year next following that in which the notice
is given.
2. MODIFIcATIONs. (a) In Article VII (1) of the Convention the
words exempt from United Kingdom Surtax shall be understood for
the purposes of this extension as though they read shall not be liable
to tax in the territory at a rate in excess of the rate applicable to a
company ".
(b) Article VIII shall be deemed to be deleted.

Made by the Governor in Council this 22nd day of December,
1954.
L. O'LOUGHLIN,
Clerk of the Council.



ANT GUA.
Printed at the Government Printing Office, Leeward Islands.
ry E. M. BTCKMAN. Government Printer.-By Authority.
1954..


[Price 18 cent8]


0 31/00016-111-500-12.54..









LEEWARD ISLANDS.
MONTSERRAT.

STATUTORY RULES AND ORDERS.
1954, No. 9.

THE INCOME TAX DOUBLEE TAXATION RELIEF) (SWEDEN) ORDEM,
1954, DATED )DECEi.iiE 28, 1954, MA1E Ul Y THE GOVERNOR IN
COUNCIL LNDEI SECTION 52A OF THllE INCOME TAX OIDINANCIS ,
1945 (No. 6 o' 19-45) AS AM ENDED BY THIE INCOME TAX (AMEND-
MENT) ORDINANCE 1947 (No. 3 O 1.947).
WI"HEREAS it is provided by section 52A of the Income
Tax Ordinance, 1945 (No. 6 of 1945) as amended by the Income
Tax (Amenldmient) ( rdilnance 1947 (No. 3 of 1947) that if the Governor
in Council by Order declares that arrangements specified in the
Order have been made with Ihe Government of any territory outside
the Presidency with a view to affording relief from Double Taxation
in relation to Income Tax and any tax of a similar character
imposed by the laws of that territory and that it is expedient that
these arrangements should have effect, the arrangements shall have
effect in relation to Income Tax notwithstanding anything to the
contrary contained in any enactment:
AND WHEREAS by a Convention dated the 30th day of
March, 1949 between Hiis Majesty in respect of the United Kingdom
and His. Majesty the King of Sweden, arrangements were made
among other things for the avoidance of Double Taxation:
AND WHERZE!AS provision is made in the said Convention for
the extension by means of an exchange of notes between the High
Contracting Parties of the said Convention, subject to such modifica-
tions and conditions (including conditions as to termination) as may
be specified in the exchange of notes, to any territory, for whose
foreign relations the' United Kingdom is responsible: which imposes
taxes substantially similar in character to those which are the
subject of the said Convention:
AND WHEREAS by a notification dated the 18th day of
December, 1953 the said Convention with certain modifications was
applied to the Presidency of Montserrat.
NOW, TIHEREFORE, the Governor in Council doth hereby
order as follows:--
1. SHORT TITLE. This Order may be cited as the Income Tax
(Double Taxation Relief) (Sweden) Order, 1954.








2. DECLARATION. It is hereby declared-

(a) that the arrangements specified in the First Schedule
to this Order, as modified by the provisions of the Second
Schedule to this Order have been made with the Government
of Sweden;
(b) that it is expedient that those arrangements should
have effect.
FIRST SCHEDULE.
Convention between His Majesty in respect of the United
Kingdom of Great Britain and Northern Ireland and His Majesty
the King of Sweden for the avoidance of Double Taxation and
the Prevention of Fiscal Evasion with respect to Taxes on
Income.
ARTICLE I.
1. The taxes which are the subject of the present Convention
are:-
(a) In Sweden:
The State income tax (including coupon tax) and
the tax on the undistributed profits of companies
(Ersattningsskatt), and, for the purposes of Articles
XXII, paragraph (3), and XXII to XXV inclusive,
the State capital tax (hereinafter referred to as
Swedish tax ").
(b) In the United Kingdom of Great Britain and Northern
Ireland:
The income tax (including sur-tax) and the
profits tax (hereinafter referred to as "United King-
dom tax ").
2. The present Convention shall also apply to any other taxes
of a substantially similar character imposed in the United Kingdom
or Sweden subsequently to the date of signature of the present
Convention.
ARTICLE II.
1. In the present Convention, unless the context otherwise
requires-

(a) The term United Kingdom" means Great Britain and
Northern Ireland, excluding the Channel Islands and the Isle
of Man;








(b) The terms one of the territories" and the other
territory mean the United Kingdom or Sweden, as the context
requires;
(c) The term tax means United Kingdom tax or Swedish
tax, as the context requires:
(d) The term person" includes any body of persons,
corporate or not corporate;
(e) The term company" means any body corporate;
(f) The terms "resident of the United Kingdom" and
"resident of Sweden" mean respectively any person who is
resident in the United Kingdom for the purposes of United
Kingdom tax and not resident in Sweden for the purposes
of Swedish tax, and any person who is resident in Sweden for
the purposes of Swedish tax and not resident in the United
Kingdom for the purposes of United Kingdom tax; a company
shall be regarded as resident in the United Kingilom if its
business is managed and controlled in the United Kingdom and
as resident in Sweden if it is incorporated under the laws of
Sweden and its business is not managed and controlled in the
United Kingdom, or if it is not so incorporated but its business
is managed and controlled in Sweden;
(g) The terms "resident of one of the territories" and
"resident of the other territory mean a person who is a
resident of the United Kingdom or a person who is a resident
of Sweden, as the context requires;
(h) The terms "United Kingdom enterprise" and "Swedish
enterprise" mean respectively an industrial or commercial
enterprise or undertaking carried on by a resident of the United
Kingdom and an industrial or commercial enterprise or under-
taking carried on by a resident of Sweden, and the terms
"enterprise of one of the territories and enterprise of the
other territory" mean a United Kingdom enterprise or a Swedish
enterprise, as the context requires;

(i) The term "industrial or commercial profits" includes
rents or royalties in respect of cinematograph films;

(j) The term "permanent establishment ", when used with
respect to an enterprise of one of the territories, means a branch,
management, factory, or other fixed place of business, a tmine,
quarry or any other place of natural resources subject to
exploitation. It also includes a place where building construe-








tion is carried on by contract for a period of at least one year,
but does not include an agency unless the agent has, and
habitually exercises, a general authority to negotiate and conclude
contracts on behalf of the enterprise or has a stock of merchan-
dise from which he regularly fills orders on its behalf. In this
connexion-
(i) 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;
(ii) The fact that an enterprise of one of the territories
maintains 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.
(iii) The fact that a company which is a resident of one of
the territories has a subsidiary company which is
a resident of the other territory or which carries on
a trade or business in that other territory (whether
through a permanent establishment or otherwise) shall
not of itself constitute that subsidiary company
a permanent establishment of its parent company.
2. Where under this Convention any income is exempt from
tax in one of the territories if (with or without other conditions) it is
subject to tax in the other territory, and that income is subject to
tax in that other territory by reference to the amount thereof which
is remitted to or received in that other territory, the exemption to he
allowed under this Convention in the first mentioned territory shall
apply only to the amount so remitted or received.
3. In the application of the provisions of the present Conven-
tion by one of the High Contracting Parties any term not otherwise
defined shall, unless the context otherwise requires, have the mean-
ing which it has under the laws in force in the territory of that Party
relating to the taxes which are the subject of the present Convention.

ARTICLE III.
1. The industrial or commercial profits of a United Kingdom
enterprise shall not be subject to Swedish tax unless the enterprise
carries on a trade or business in Sweden through a permanent establish-
ment situated therein. If it carries on a trade or business as aforesaid,









tax may he imposed on those profits by Sweden, but only on so much
of them as is attributable: to that permanent establishment.
2. 'The industrial or commercial profits of a Swedish enterprise
shall not be subject to United Kingdom tax unless the enterprise
carries on a trade or business in the United Kingdom through a
permanent establishment situated therein. If it carries on a trade or
business as aforesaid, tax may be imposed on those profits by the
United Kingdom, but only on so much of them as is attributable to
that permanent establishment.
3. Where an enterprise of one of the territories carries on a trade
or business in the other territory through a permanent establishment
situate 1 therein, there shall be attributed to that permanent establish-
ment 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 activities under the same or similar
conditions and d aling at arm's length with the enterprise of which it is
a permanent establishment.
4. Where an enterprise of one of the territories derives profits,
under contracts concluded in that territory, from sales of goods or
merchandise stocked in a warehouse in the other territory for con-
venience of delivery and not for purposes of display, those profits shall
not be attributed to a permanent establishment of the enterprise in that
other territory.
5. No portion of any profits arising to an enterprise of one of the
territories shall be attributed to a permanent establishment situated in
the other territory by reason of the mere purchase of goods or
merchandise within that other territory by the enterprise.
ARTICLE IV.
Where-
(a) ;n enterprise of one of the territories participates directly
or indirectly in the management, control or capital of an enterprise
of the other territory; or
i() 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 in either case, conditions are made or imposed between the two
enterprises, in their commercial or financial relations, which differ from
those which would he made between indepeleent enterprises, then any
profits which would hbt for those conditions have ;Iccrned to one of the
enterprises but by reason of those conditions have not so accrued may be
included in the profits of that enterprise mnd taxed accordingly.









ARTICLE V.
1. The industrial and commercial profits of a Swedish enterprise
shall, so long as undistributed profits of United Kingdom enterprises
are effectively charged to 'Uited K ingdom profits tax at a lower rate
than distributed profits of such enterprises, he charged to United
Kingdom profits tax only at that lower rate.
2. Where a company which is a resident of Sweden controls,
directly or indirectly, not less than 50 per cent. of lhe entire voting
power ol a company which is I. resident of the United Kingdom,
dlistrilbtion by the Intter company to the former company shall be
left out of account in computing United Kingdom profits tax
effectively chargeable.on the latter company at the rate appropriate
to distributed profits.
ARTICLE VI.
Notwithstanding the provisions ot Articles Ill, IV and V, profits
which a resident of one of the territories derives from operating
ships or aircraft shall be exempt from tax in the other territory.
AITICLE VII.
1. (a) Dividends paid by a company which is a resident of the
United Kingdom to a resident of Sweden, who is subject to tax in
Sweden in respect thereof and does not carry on a trade or business
in the United Kingdom through a permanent establishment situated
therein, shall be exempt from United Kingdom sur-tax.
(/) The Swedish coupon tax on dividends paid by a company
which is a resident of Sweden to a resident of the UnitEd Kiltndom,
who is subject t tax in the United Kingdom in respect there .f and
does not carry on a trade or business in Sweden through a permanent
establishment situated therein, shall not exceed 5 per cent:
Provided that where the resident of the United Kinldom is a
company which contilsl directly or indirectly, not les., than 50 1)er
cent. of the entire voting poi er of the company ,paingl the dividends,
'the dividends shall be exemplt from coupon tax.
2. Where a company which is a resident of one of the terri-
tories derives profits or income from sources within the other
territory, there shall not he imposed in that other territory any form
of taxation on dividends paid by tihe 'ompallny to jpi ronls not esi(dent
in that other terriory, ,. any tax in th. nain.tur o!i' uiidistribut..'d
profits tax on undistributed profits of the company, wheth r or not
those dividends or distributed profits represent, in whole or in pirt,
profits or income so derived.








ARTICLE VIII.
1. Any interest derived from sources within one of the terri-
tories by a resident of the other territory who is subject to tax in
in that other territory in respect thereof and does not carry on a
trade or business in the first-mentioned territory through a
permanent establishment situated therein, shall be exempt from tax
in that first-mentioned territory.
2. In this Article, the term interest" includes interest on
bonds, securities notes, debentures or any other form of indebtedness.
3. Where any interest exceeds a fair and reasonable considera-
tion in respect of the indebtedness for which it is paid, the exemption
provided by the present Article shall apply only to so much of the
interest as represents such fair and reasonable consideration.
ARTICLE IX.
1. Any royalty derived from sources within one of the terri-
tories by a resident of the other territory, who is subject to tax in
that other territory in respect thereof and does not carry on a trade
or business in the first-mentioned territory through a permanent
establishment situated therein, shall be exempt from tax in that
first-mentioned territory.
2. In this Article 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 any royalty
or other amount paid in respect of the operation of a mine or quarry
or of any other extraction of natural resources.
3. Where any royalty exceeds a fair and reasonable considera-
tion in respect of the rights for which it is paid, the exemption
provided by the present Article shall apply only to so much of the
royalty as represents such fair and reasonable consideration.
4. Any capital sum derived from sources within one of the
territories from the sale of patent rights by a resident of the other
territory who does not carry on a trade or business in the first-
mentioned territory through a permanent establishment situated
therein, shall be exempt from tax in that first-mentioned territory.
ARTICLE X.
1. Income of whatever nature derived from real property
within the territory of the United Kingdom (other than income from
mortgages or bonds secured by real property) by a resident of
Sweden who is subject to tax in the United Kingdom in respect
thereof shall be exempt from tax in Sweden.








2. Any royalty or other amount paid in respect of the operation
of a mine or quarry or of any other extraction of natu'il resources
within the territory of the United Kingdom to a resident of Sweden
who is subject to tax in the United Kingdom in respect thereof,
shall be exempt from tax in Sweden.
3. Swedish tax payable in respect of income of the kind
referred to in the preceding paragraphs, derived from sources within
Sweden by a re!idcnt of the United Kingdom who is liable to tax in
the United Kingdom in respect thereof, shall in accordance with
Article XIX be allowed as a credit against the United Kingdom tax
payable in respect of that income.
ARTICLE XI.
1. Where under the provisions of this Convention a resident of
the United Kingdom is exempt or entitled to relief from Swedish tax,
similar exemption or relief shall be applied to the undivided estates
of deceased persons in so far as one or more of the beneficiaries is a
resident of the United Kingdom.
2. Swedish tax on the undivided estate of a deceased person
shall, in so far as the income accrues to a beneficiary who is resident
in the United Kingdom, be allowed as a credit under Article XIX.
ARTICLE XII.
A resident of one of the territories who does not carry on a trade
or business in the other territory through a permanent establislunent
situated therein shall be exempt in that other territory from any tax
on gains from the sale, transfer, or exchange of capital assets.
ARTICLE XIII.
1. Itenumeration or pensions paid by, or out of funds created by,
one of the High Contracting Parties to any individual in respect of
services rendered to that Party in tihe discharge of grov,'illrnmental
functions shall be exempt from tax in the territory of lihe otila' Hi ih
Contracting Party, unless the individual is a nItional o(f tli.t other
P;iry without being also a national of the first-mentioned Party.
T ,' r(cov sill, o' this. Article sl0lsll not apply to payments in
-; '- ir il in contnecrion witl anv trade or business
li Higih Cn triactiing Piarties for purposes of

AAm'rcLl:; XIV.
I. An individlutnl wiv!o is a resident of the United Kingdom shall
be exempt from Swe 'islh ax on profits or renumeration in respect of
personal (including professional ) services performed within Swedeni in
any Vear of assessment if--









(a) he is present within Sweden for a period or periods not
exce-eding in the iggr..,it 183 days during that year, and
(b) the services are performed for or on behalf of a resident
of the United Kingdom, and
c) the profits or remuneration are subject to United King-
dom tax.
2. An individual wli) is a resident of Sweden shall be exempt
from 1Uniied Kiingdonm tax on profits or r,'numeration in rubpect of
personal (including professional) services performed within the United
Kingdom in any year of assessment, if-
(a) he is present within the United Kingdom for a period or
periods not exceeding in tie aggregate 183 days during that year,
and
(6) the services are performed for or on behalf of a resident of
Sweden, and
(c) tie profits or renumeration are subject to Swedish tax.
:-. The provisions of this Article shall not apply to the profits or
remuneration of public entertainers such as theatre, motion picture or
radio artists, musicians and athletes.

AwriCLE XV.

1. A ny pension (other than a pension of the kind referred to in
paragraph 1 of Article XIII) and any annuity, derived from sources
within Sweden by an individual who is a resident of the United King-
dom and subject to United Kingdom tax in respect thereof, shall be
exempt from Swedish tax.
2. Any pension (other than a pension of the kind referred to in
paragraplh I of Article XIII and any annuitv, derived from sources
within the United Kingdom by an individual who is a resident of
Sweden and slulject to Swedish tax in respect thereof, shall be exempt
from United Kingdomn tax.

3. 'lhe t rmi "annuity" means a stated sum payable periodically
at stated times, during life or during a specified or ascertainable period
of time, undrr an obligation to make the payments in return for
adequate and full consideration in money or money's worth.
ARTICLE XVI.
A professor or teacher from one of the territories, who receives
rpnemeration for teaching, during a period of temporary residence not









exceeding two years,' t a university, college or other establishment for
further education in the other territory, shall be exempt from tax in
thnt other territory in respect of that renumeration.

ARTICLE XVII
A student or business apprentice from one of the territories, who
is receiving full-time ediwintion or trainiijn in the other territory, shall
be exempt from tax in that otlier lerritor\ on payments made to him
by persons ill thl' !ir.-t-em itioned territory for the purposes of his
maintenance, education t ri:nii i

ARTICLE XV III.
1. [nd ividuals vwho are residents of Sweden shall be entitled to
the saimc personal allowances, reliefs and reductions for the purposes of
United Kingdom tax as Britilsh subjects not resident in the United
Kingdom.

2. lndivid(als who anr .iesidelits of the United Kingdom shall
oe entitled to the amne personal allowances, reliefs and reductions for
the purposes of Swedtish tax as those to wlilch Swedish nationals not
resident in Sweden may be entitled.

ARTICLE XIX.

1. Subject to the provisions of the a1 w of the United Kingdom
regarding the allowance as a credit against United Kingdom tax of tax
)a;yable in a territory outside the United Kiidoim, Swedish tax payable
under the laws of Sweden and in accordance with this convention,
whether directly or by deduction, in respect of income from sources
within Sweden shall be allowed as a credit again t any United Kingdom
tax payable in respect of that inicomne. W\\here such in1om- is an
ordinary dividend paid by a company which is a resident of Sweden
the credit shall take into account (in addition to any Swedish tax
appropriate to the dividend) Ihe Swedish tax payable by the company
in respect of irs profit: and, whlre it is a dividend paid on participating
preference shares and representinL, bIoth a dividend at the fixed rate to
which the shares are entitled and an additional participation in profits,
the Swedish tax so payable by the company shall likewise be taken into
account in so far as the dividend exceeds that fixed rate.

2. Income from souirce within the United Kingdom which under
the laws of the United Kinigdom) and in accordance with this Convention
is subject 1o tax in the United Kingdom either directly or by deduction
shall be exempt from Swedish tax:









Provided that where such income is a dividend paid by a company
being a resident of the United Kingdom to a person resident in Sweden,
not being a company, whether or not he is also resident in the United
Kingdom, Swedish tax may be charged on the amount of the dividend
after deduction of United Kingdom income tax, but the amount of
Swedish tax chargeable shall be reduced by a sum equal to 20 per cent.
of the amount of the dividend so charged.
3. Where income is derived from sources outside both the
United Kingdom and Sweden by a person who is resident in the
United Kingdom tor the purposes of United Kingdom tax and also
resident in Sweden for the purposes of Swedish tax, the income may
be taxed in both countries (subject to any Convention which may
exist between either of the High Contracting Parties and the
territory or territories from which the income is derived), but the
Swedish tax on that income shall be limited to tax on the proportion
of such income represented by the proportion which such person's
income from sources in Sweden bears to the sum of his income from
sources in Sweden and of his income from sources in the United
Kingdom, and the United Kingdom tax on that income shall be
reduced by a credit, in accordance with paragraph 1 of this Article,
for the Swedish tax on the proportion of that income so computed.
4. The special tax payable in Sweden by public entertainers
such as theatre and radio artists, musicians and athletes (bevillnings-
avgift for vissa offentliga forestalini gar) shall be regarded, for the
purposes of this Article, as Swedish tax.
5. For the purposes of this Article, profits or remuneration
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.
6. The graduated rate of Swedish tax to be imposed on resi-
dents of Sweden may be calculated as though income exempted
under this Convention were included in the amount of the total
income.
ARTICLE XX.
1. The taxation authorities of the High Contracting Parties
shall exchange sucuch inform:Ition (being ii formation which. is at their
disposal under their respective taxation laws in the normal course of
administration) as is necessary for carrying out the provisions of the
present Convention or for tie, prevention of fraud or for the adminis-
tration of statutory provisions against legal avoidance in relation to









the taxes which are the subject of the present Convention. A ny
information so exchanged shall he treated as secret and shall not be
disclosed to any persons other than those concerned with the
assessment and collection of the taxes which are the subject of the
present convention No information as aforesaid shall he exchanged
which would disclose any trade, ilitiness, industrial or professional
secret or trade process.
2. As used in this Article, the term '-taxation authorities"
means, in the case of the United Kingdom, the Commissioners of
Inland l~evemue; in the case of Sweden, the Finance Ministry; and,
in the case of any territory to which the present Convention is
extended under Article XXIII, the competent authority for the
administration in su:hI territory of the taxes to which the present
Convention applies.

ARTICLE XXI.
The following agreements between the I;nited Kingdom and
Sweden shall not have effect for any period for which the present
Convention has effect, that is to say-
(a) the agreement dated 19th December, 1924, for the
reciprocal exemption froi'( income tax in certain cases of profits
accruing from the business of shipping;
(b) the agreement dated (ith July, 1931, for the reciprocal
exemption from taxes in certain cases of profits arising through
agencies.

ARTICLE XXII.
1. The nationals of one of the High Contracting Parties shall not
he subjected in the territory of the other High Contracting Party to any
taxation or any requirement connected therewith which is other, higher,
or more burdensome than the taxation and connected requirements to
which the nationals of the latter Party are or may be subjected.
2. The enterprises of one of the territories shall not be subjected
in the other territory, in respect of profits attributable to their permanent
establishments in that other territory, to any taxation which is other,
higher or more burdensome than the taxation to which the enterprises of
that other territory are or may be subjected in respect of the like profits.

3. An individual or company being a resident of one of the terri-
tories shall not be subject to any tax on capital in the other territory
which is other, higher or more burdensome than the tax on capital to
which an individual or, as the case may be, a company, being a resident
of that other territory is or may be subjected.








4. Nothing in paragraph I or par!ngraph 2 of this .Article shall be
construed as obliging one of the High Contracting Parties to
grant to nationals of the other High Contriacting Party who are not
resident in the territory of the former Party the same personal allowances,
reliefs and reductions for tax purposes as are granted to His own
nationals.

5. In this Article the term nationals means-
(a) in relation to Sweden, all Swedish subjects and all legal
persons, partnerships and associations deriving their status as such
from the law in force in Sweden;
(6) in relation to the United Kingdom, all British subjects and
British-protected persons residing in the United Kingdom or any
British territory to which the present Conventio:i applies by reason
of extension made under Article XXIII and all legal persons,
partnerships and association deriving their status as such fiom the
law in force in any British territory to which the present Convention
applies.
6. In this Article the term taxation means taxes of every kind
and description levied on behalf of any authority whatsoever.

ARTICLE XXIII.
1. The present Convention may be extended, either in its entirety or
with modifications, to any territory for whose foreign relations the United
Kingdom is responsible and which imposes taxes substantially similar in
character to those which are the subject of the present Convention, and
any such extension shall take effect from such (late and subject to such
modifications and conditions (including conditions as to termination) as
may be specified and agreed between the High Contracting Parties in
notes to be exchanged for this purpose.
2. The termination in respect of Sweden or the United Kingdom
of the present Convention under Article XXV shall, unless otherwise
expressly agreed by both High Contracting Parties, terminate the applica-
tion of the present Convention to any territory to which the Convention
has been extended under this Article.
ARTICLE XXIV.
1. The present Convention shall be ratified by the High Contract-
ing Parties. Ratification by His Majesty the King of Sweden shall be
subject to the consent of the Riksdag.
2. The instruments of ratification shall be exchanged at Stockholm
as soon as possible.








3. Upon exchange of ratifications the present Convention shall
have effect-
(a) in Sweden:
as respects tax on income which is assessed in or after the
calendar year beginning on I st January, 1950, being income for
which preliminary tax is payable during the period 1st March,
1949, to 28th February, 1950; or any succeeding period;
as respects coupon tax payable on or after 1st January,
1949;
as respects capital tax which is assessed in or after the
calendar year beginning on 1st January, 1950.
(b) in the United Kingdom:
as respects income tax for any year of assessment beginning
on or after 6th April, 1949;
as respects sur-tax for any year of assessment beginning on
or after 6th April, 1948; and
as respects profits tax in respect of the following profits:-
(i) profits arising in any chargeable accounting period
beginning on or after 1st April, 1949;

(ii) profits attributable to so much of any chargeable
accounting period falling partly before and partly after that
date as falls after that date;
(iii) profits not so arising or attributable by reference
to which income tax is, or but for the present Convention
would be, chargeable for any year of assessment beginning
on or after 6th April, 1949.
ARTICLE XXV.
The present Convention shall continue in effect indefinitely but
either of the High Contracting Parties may, on or before 30th June in
any calendar year not earlier than the year 1953, give to the other High
Contracting Party, through diplomatic channels, written notice of termi-
nation and, in such event, the present Convention shall cease to be
effective-
(a) in Sweden:
as respects tax on income for which preliminary tax is
payable after the last day of February in the calendar year
next following that in which the notice is given;








as respects coupon tax payable on or after 1st January
in the calendar year next following that in which the notice
is given;
as respects capital tax assessed in or after the second
calendar year following that in which the notice is given.
(b) in the United Kingdom:
as respects income tax for any year of assessment
beginning on or after 6th April in the calendar year next
following that in which the notice is given;
as respects sur-tax for any year of assessment beginning
on or after 6th April in the calendar year in which the
notice is given; and
as respects profits tax in respect of the following
profits:-
(i) profits arising in any chargeable accounting period
beginning on or after 1st April in the calendar
year next following that in which the notice is
given;
(ii) profits attributable to so much of any chargeable
accounting period falling partly before and partly
after that date as falls after that date;
(iii) profits not so arising or attributable by reference
to which income tax is chargeable for any year of
assessment beginning on or after 6th April in the
next following calendar year.
SECOND SCHEDULE.
1. APPLICATION. (a ) rhe provisions of the Convention incor-
porated in the First Schedule to this Order shall apply as modified
below-
(i) as if the contracting parties were the Presidency
of Montserrat and the Government of Sweden; and :is
if the tax concerned in the case of the Presid(enc were
the tax oii income imposed by the Income Tax Ordi-
nance, 1915, as amended;
(ii) as if references to the date of signature were references
to the 18th day of December, 1953;
(b) The extension shall have effect in the Presidency as
respects tax for the year of assessment beginning in the calendar
year next following the date of this Order and for subsequent
years of assessment, and will have effect in Sweden-









as respects Swedish tax on income for which prelimi-
nary tax is payable after the last day of February in the
calendar year next following the date of this Order;

as respects Swedish coupon tax payable on or after lst
January in the calendar year next following the date of this
Order;

as respects Swedish capital tax assessed in or after the
second calendar year next following that date;

(c) The extension shall continue in effect indefinitely but may
be terminated as respects the Presidency by written notice of termi-
nation given on or before the 30th June in any calendar year by
either of the High Contracting Parties to the Convention to the
other High Contracting Party through the diplomatic channel and
in such event the extension shall cease to have effect in the Presi-
dency as respects tax for the year of assessment beginning in the cal-
endar year next following tie date of such notice and for subsequent
years of assessment, and will cease to have effect in Sweden as respects
Swedish tax on income for which preliminary tax is; payable after the
last day of February in the calendar year next following that in which
the notice is given, as respects Swedish coupon tax payable on or
after 1st January in the calendar year next following that in which
the notice is given, and as respects Swedish capital tax assessed in or
after the second calendar year next following that in which the notice
is given.
2. MODnIICATIONs. (a) In Article VII (1) of the Convention the
words exempt from United Kingdom Surtax shall be understood for
the purposes of this extension as though they read shall not be liable
to tax in the territory at a rate in excess of the rate applicable to a
company ".
(b) Article VIII shall be deemed to be deleted.

Made by the Governor in Council this 28th day of December,
1954.
Js, H. CARROT,
Clerk of the Council.



ANTIGUA.
Printed at the Government Printing Office, Leeward Islands,
by E. M. BLACKMAN, Government Printer.- By Authority.
1954.


0) 31100016--500--12.54.


LPricc 18 cents.]









LEEWARD


ISLANDS.


VIRGIN ISLANDS.


STATUTORY RULES AND ORDERS.
1954, No. 16.


TIHE TREASURY (AMENDMENT) RULES 1954 DATED DECEMBER
3, 1954, MADE UNDER SECTION 55 OF THE TREASURY
ORDINANCE 1892 (No. 2 OF 1892) AS AMENDED.


1. Citation. These Rules may be cited as the Treasury
(Amendment) Rules 1954 and shall be read as one with the
Treasury Rules 1953 (S. R. & O. 1954 No. 1) hereinafter
referred to as the Principal Rules.


2. Revocation. Ru
pal Rules are hereby revoked.


les 2, 3, 10 and 20 of the Princi-


3 Commencement. The Rules shall come into
operation on the 1st day of January, 1955.
Dated the 3rd day of December, 1954.

H. A. C. HOWARD,
Commissioner.













ANTIGUA.
Printed at the Government Printing Office. Leeward Islands,
by E. M. ILACKNIAN, Government Printer.- By Authority.
1954.


[Price 3 cents.]


31/00250-480-12.54









LEEWARD ISLANDS.
VIRGIN ISLANDS.

STATUTORY RULES AND ORDERS.

1954, No. 17.

THE INCOME TAX (DOUmLE TAXATION RELIEF) (SWEDEN) ORDER,
1954, DATED DECEMBER 30, 195-1, MADE BVY [HE GOVERNOR IN
COUNCIL UNDER SECTION 52A OF THE INCOME TAX ORDINANCEK
1946 (No. 2 1946). AS AMENDED.

WHEREAS it is provided by section 52A of the Income
Tax Ordinance, 1946 (No. /1046) as amended, that if the Governor
in Council by Order declares that arrangements specified in the
Order have been made with the Government of any territory outside
the Presidency uith a view to affording relief from Double Taxation
in relation to Income Tax and any tax of a similar character
imposed by the laws of that territory and that it is expedient t]iat
these arrangements should have effect, the arrangements shall have
effect in relation to Income Tax notwithstanding anything to the
contrary contained in any enactment:
AND WHEREAS by a Convention dated the 30th day of
March, 1949 between His Majesty in respect of the United Kingdom
and His Majesty the King of Sweden, arrangements were made
among other things for the avoidance of Double Taxation:
AND WHI ERI'AS provision is made in the said Convention for
the extension by means of an exchange of notes between the High
Contracting Parties of the said Convention, subject to such modifica-
tions and conditions (including conditions as to termination) as may
be specified in the exchange of notes, to any territory, for whose
foreign relations the United Kingdom is responsible. which imposes
taxes substantially similar in character to those which are the
subject of the said Convention:
AND WHEREAS by a notification dated the 18th (lay of
December, 1953 the said Convention with certain modifications was
applied to the Presidency of the Virgin Islands.
NOW, THEREFORE, the Governor in Council doth hereby
order as follows:--
1. SHORT TITLE. This Order may be cited as the Income Tax
(Double Taxation Relief) (Sweden) Order, 1954.









2. DECLARATION. It is hereby declared-

(a) that the arrangements specified in the First Schedule
to this Order, as modified by the provisions of the Second
Schedule to this Order have been made with the Government
of Sweden;
(b) that it is expedient that those arrangements should
have effect.
FIRST SCHEDULE.
Convention between His Majesty in respect of the United
Kingdom of Great Britain and Northern Ireland and His Majesty
the King of Sweden for the avoidance of Double Taxation and
the Prevention of Fiscal Evasion with respect to Taxes on
Income.
ARTICLE T.
1. The taxes which are the subject of the present Convention
are:-
(a) In Sweden:
The State income tax (including coupon tax) and
the tax on the undistributed profits of companies
(Ersattningsskatt), and, for the purposes of Articles
XXII, paragraph (3), and XXIII to XXV inclusive,
the State capital tax (hereinafter referred to as
Swedish tax ").
(b) In the United Kingdom of Great Britain and Northern
Ireland:
The income tax (including sur-tax) and the
profits tax (hereinafter referred to as "United King-
dom tax ").
2. The present Convention shall also apply to any other taxes
of a substantially similar character imposed in the United Kingdom
or Sweden subsequently to the date of signature of the present
Convention.
ARTICLE II.
1. In the present Convention, unless the context otherwise
requires-

(a) The term United Kingdom means Great Britain and
Northern Ireland, excluding the Channel Islands and the Isle
of Man;








(/) The terms "one of the territories" and "the other
territory mean the United Kingdom or Sweden, as the context
requires;
(c) The term tax" means United Kingdom tax or Swedish
tax, as the context requires;
(d) The term person" includes any body of persons,
corporate or not corporate;
(e) The term company" means any body corporate;
(/') The terms "resident of the United Kingdom" and
"resident of Sweden" mean respectively any person who is
resident in the United Kingdom for the purposes of United
Kingdom tax and not resident in Sweden for the purposes
of Swedish tax, and any person who is resident in Sweden for
the purposes of Swedish tax and not resident in the United
Kingdom for the purposes of United Kingdom tax; a company
shall be regarded as resident in the United Kingdom if its
business is managed and controlled in the United Kingdom and
as resident in Sweden if it is incorporated under the laws of
Sweden and its business is not managed and controlled in the
United Kingdom, or if it is not so incorporated but its business
is managed and controlled in Sweden;
(g) The terms "resident of one of the territories" and
"resident of the other territory" mean a person who is a
resident of the United Kingdom or a person who is a resident
of Sweden, as the context requires;
(h) The terms United Kingdom enterprise" and "Swedish
enterprise" mean respectively an industrial or commercial
enterprise or undertaking carried on by a resident of the United
Kingdom and an industrial or commercial enterprise or under-
taking carried on by a resident of Sweden, and the terms
"enterprise of one of the territories" and enterprise of the
other territory mean a United Kingdom enterprise or a Swedish
enterprise, as the context requires;

(i) The term "industrial or commercial profits" includes
rents or royalties in respect of cinematograph films;

(j) The term "permanent establishment", when used with
respect to an enterprise of one of the territories, means a branch,
management, factory, or other fixed place of business, a mine,
quarry or any other place of natural resources subject to
exploitation. It also includes a place where building construe.







4

tion is carried on by contract for a period of at least one year,
but does not include an agency unless the agent has, and
habitually exercises, a general authority to negotiate and conclude
contracts on behalf of the enterprise or has a stock of nmrchan-
dise from which he regularly fills orders on its behalf. In this
connexion-
(i) 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;
(ii) The fact that an enterprise of one of the territories
maintains 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.
(iii) The fact that a company which is a resident of one of
the territories has a subsidiary company which is
a resident of the other territory or which carries on
a trade or business in that other territory (whether
through a permanent establishment or otherwise) shall
not of itself constitute that subsidiary company
a permanent establishment of its parent company.
2. Where under this Convention any income is exempt front,
tax in one of the territories if (with or without other conditions) it is
subject to tax in the other territory, and that income is subject to
tax in that other territory by reference to the amount thereof which
is remitted to or received in that other territory, the exemption to be
allowed under this Convention in the first mentioned territory shall
apply only to the amount so remitted or received.
3. Tn the application of the provisions of the present Conven-
tion by one of the High Contracting Parties any term not otherwise
defined shall, unless the context otherwise requires, have the mean-
ing which it has under the laws in force in the territory of that Party
relating to the taxes which are the subject of the present Convention.
ARTICLE III.
1. The industrial or commercial profits of a United Kingdom
enterprise shall not be subject to Swedish tax unless the enterprise
carries on a trade or business in Sweden through a permanent establish
ment situated therein. If it carries on a trade or business as aforesaid,









tax may be imposed on those profits by Sweden, but only on so much
of them as is attributable to that permanent establishment.
2. The industrial or commercial profits of a Swedish enterprise
shall not be subject to United Kingdom tax unless the enterprise
carries on a trade or buinpss in the United Kingdom through a
permanent establish ,Irit situated therein. If it carries on a trade or
business as aforesaid, tax may be imposed on those profits by the
United Kingdom, but only on so much of them as is attributable to
that permanent establishment.
3. Where 1an enterprise of one of the territories carries on a trade
or business in the, other territory through a permanent establishment
situate!' therein, there shall be attributed to that permanent establish-
ment 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 activities under the same or similar
conditions and d aling at arn's length with the enterprise of which it is
a permanent establishment.
4. Where an enterprise of one of the territories derives profits,
under contracts concluded in that territory, from sales of goods or
merchandise stocked in a warehouse in the other territory for con-
venience of delivery and not for purposes of display, those profits shall
not be attributed to a permanent establishment of the enterprise in that
other territory.
5. No portion of any profits arising to an enterprise of one of the
territories shall he attributed to a permanent establishment situated in
the other territory by reason of the mere purchase of goods or
merchandise within that other territory by the enterprise.
A ARTICLE I V.
Where-
(a) an enterprise of one of ihe territories participates directly
or indirectly in the management, control or capital of an enterprise
of the other territory; or
jb) the same persons participate directly or indirectly in tl'e
management, control or capital of an enterprise of one of the
tertritoes and an enterprise of the other territory;
and in either case, conditions are made or imposed between the two
enterprises, in their commercial or financial relations, which differ from
those which would he made between independent enterprises, then any
profits which would but for those cotlitioni have accrued to one of the
enterprises but by r(.as~ of tho, e condition have not so accrued may be
included in thl' pnrfits of that entertri-;e ::ld taxed aecordinly.









ARTICLE V.
1. The industrial and commercial profits of a Swedish enterprise
shall, so long as undistributed profits of United Kingdom enterprises
are effectively charged to United Kingdom profits tax at a lower rate
than distributed profits of such enterprises, be charged to United
Kingdom profits tax only at that lower rate.
2. Where a company which is a resident of Sweden controls,
directly or indirectly, not less than 50 per cent. of the entire voting
power of a company which is a resident of the United Kingdom,
(distrilbution by the latter company to the former company shall be
left out of account in computing United Kingdom profits tax
effectively chargeable on the latter company at the rate appropriate
to distributed profits.
ARTICLE VI.
Notwithstanding the provisions of Articles I11, IV and V, profits
which a resident of one of the territories derives from operating
ships or aircraft shall be exempt from tax in the other territory.
AnTICLE VII.
1. (a) Dividends paid by a company which is a resident of the
United Kingdom to a resident of Sweden, who is subject to tax in
Sweden in respect thereof and does not carry on a trade or Ibusiness
in the United Kingdom through a permanent establishment situated
therein, shall be exempt from United Kingdom sur-tax.
(b) The Swedish coupon tax on dividends paid by a company
which is a resident of Sweden to a resident of the United Kingdom,
who is subject to tax in the United Kingdom in respect thereof and
does not carry on a trade or business in Sweden throtuglh a permanent
establishment situated therein, shall not exceed 5 pur cent:
Provided that where the resident of tle United K ingldoin is a
company which controls, directly or indirectly, not les, than 50 per
cent. of the entire voting power of the company lmpingi, the dividends,
the dividends shall be exempt from coupon tax.
2. Where a company which is a resident of one of the terri-
tories derives profits or income from sources within the other
territory, there shall not he imposed in that other territory any form
of taxation on dividends paid by the company to persons not resident
in that other territory, or any tax in tlie nature of undistributed
profits tax on undistributed profits of the company, whether or not
those dividends or undistributed profits represent, in whole or in part,
profits or income so derived.









ARTICLE VIII.
Any interest derived from sources within one of the terri-
tories by a resident of the other territory who is subject to tax
in that other territory in respect thereof and does not carry on a
trade or business in the first-mentioned territory through a
permanent establishment situated therein, shall be exempt from tax
in that first-mentioned territory.
2. In this Article, the term interest" includes interest on
bonds, securities notes, debentures or any other form of indebtedness.
3. Where any interest exceeds a fair and reasonable considera-
tion in respect of the indebtedness for which it is paid, the exemption
provided by the present Article sh;ll apply only to so much of the
interest as represents such fair and reasonable consideration.
ARTICLE IX.
1. Any royalty derived from sources within one of the terri-
tories by a resident of the other terriiory, who is subject to tax in
that other territory in respect thereof and does not carry on a trade
or business in the first-mentioned territory through a permanent
establishment situated therein, shall be exempt from tax in that
first-mentioned territory.
2. In this Article 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 any royalty
or other amount paid in respect of the operation of a mine or quarry
or of any other extraction of natural resources.
3. Where any royalty exceeds a fair and reasonable considera-
tion in respect of the rights for which it is paid, the exemption
provided by the present Article shall apply only to so much of the
royalty as represents such fair and reasonable consideration.
4. Any capital sum derived from sources within one of the
territories from the sale of patent rights by a resident of the other
territory who does not carry on a trade or business in the first-
mention ted territory through a permanent establishment situated
therein, shall be exempt from tax in that first-mentioned territory.
ARTICLE X.
1. Income of whatever nature derived from real property
within the territory of the United Kingdom (other than income from
mortgages or bonds secured by real property) by a resident of
Sweden who is subject to tax in the United Kingdom in respect
thereof shall be exempt from tax in Sweden.









2. Any royalty or other ,amount paid in respect of the operation
of a mine or quarry or of any other extraction of natural resources
within the territory of the United Kingdom to a resident of Sweden
who is subject to tax in the United Kingdom in respect thereof,
shall be exempt from tax in Sweden.
3. Swedish tax payable in respect of income of the kind
referred to in the preceding paragraphs, derived from sources within
Sweden by a resident of the United Kingdom who is liable to tax in
the United Ki ndomn in respect thereof, shall in accordance with
Article XIX be allowed a.s a credit against the United Kingdom tax
payable in respect of that income.
ARTICLE XI.
1. Where under the provisions of this Convention a resident of
the United Kingdom is exempt or entitled to relief from Swedish tax,
similar exemption or relief shall be applied to the undivided estates
of deceased persons in so far as one or more of the beneficiaries is a
resident of the United Kingdom.
2. Swedish tax on the undivided estate of a deceased person
shall, in so far as the income accrues to a beneficiary who is resident
in the United Kingdom, be allowed as a credit under Article XIX.
ARTICLE X11.
A resident of one of the territories who does not carry on a trade
or business in the other territory through a permanent establishment
situated therein shall be exempt in that other territory from any tax
on gains from the sale, transfer, or exchange of capital assets.
ArTICLE XIIl.
1. PIenumeration or pensions paid by, or out of funds created by,
one of the High Contracting Parties to any individual in respect of
services rendered to that Party in the disclar'ge of governmental
functions shall be exempt: from tax in the territory of the other tHihli
Contracting Party, unless the individual is a national of thi t other
Party without being also a national of the first-mentioned Party.
2. The provisions or thi s, Article shall not apply to payments in
respect of services rendered in connection with any trade or business
carried on by either of the High Contracting Pa rties for purposes of
profit.
AwTI'L XIV.
1. An indivifhui wivh,5 is a resident of the United Kingdom shall
be exempt from Swe islis lax on profits or renumeration in respect of
personal (including professional!) services performed within Sweden in
any year of assessment if-








(a) he is present within Sweden for a period or periods not
exceedling in the aggregate 183 days duringg thbi yc:i,', and
(b) the services are performed for or oni behalf of a resident
of the United Kingdom, and
(c) the profits or renumeration are subject to Un'ted King-
dom tax.
2. An individual who is a resident of Sweden shall be exempt
from United Kingdom tax on profits or r numerationt in respect of
personal (including professional) services performed within the United
Kingdom in any year of assessment, if-
(a) he is present within the United Kingdom for a period or
periods not exceeding in tih: aggregate 83 days during that year,
and
(b) the services arc performed for or on behalf of a resident of
Sweden, and
(c) the profits or rennmeration are subject to Swedish tax.
3:. The provisions of this: Article hall Inot apply' to the profits or
renumeration of public entertainers such as. theatre, motion picture or
radio artists, musicians and athletes.

ARwric.: X V.

1. Any pension (other than a pension of the kind referred to in
paragraph I of Article XIIl) and any annuity, derived from sources
within Sweden by an individual who is a resident of the United King-
dom and subject to United Kingidom tax in respect thereof, shall be
exempt from Swedish tax.
2. Any pension (other than ; pension of the kind referred to in
paragraph 1 of Article XIII and a anYnnuitv, derived from sources
within the United Kingdom by an individual who is a resident of
Sweden and subject to Swedish tax in respect thereof, shall be exempt
from United Kingdom tax.

3. The term "annuity" means at stated sum payable periodically
at stated times, during life or during a specified or ascertainable period
of time, under anI obligation to make the payments in return for
adequate and full consideration in money or money's worth.

ARricuL, XVI.
A professor or teacher from one of the territories, who receives
renumeration for teaching, during a period of temporary residence not








exceeding two years, at i university, college or other establishment for
further education in the other territory, shall be exempt from tax in
that other territory in respect of that re numeration.

ARTICLE XVII
A student or business apprentice from one of the territories, who
is receiving full-time education or training in the other territory, shall
be exempt from tax in that othlr territory on payments made to him
by persons in tlh first- ntit tned t-erritory for the purposes of his
maintenance, education or I raining.

ARTICLrE XV IlI.
1. Ind ividuals who are residents of Sweden shall be entitled to
the same persoinl allowances, reliefs and reductions for the purposes of
United Kingldom tax al s British subjects not resident in the United
Kingdom.

2. Individuals who ar' residents of the United Kingdom shall
ibe entitled to the imie personal allowances, reliefs and reductions for
the purposes of Swedish tax as those to which Swedish nationals not
resident in Sweden may be entitled.

AuTICLE XIX.

1. Subject to the provisions of the law of the United Kingdom
regarding the allowance as a credit against United Kingdom tax of tax
payable in a territory outside the United Kingdon, Swedish tax payable
under the laws of Sweden and in accordance with this Convention,
whether directly or by deduction, in respect of income from sources
within Sweden shall be allowed as a credit, against any United Kingdom
tax payable inI respect of that income. \here such incouem is an
ordinary dividend paid bv a company which is a resident of Sweden
the credit shall take into account (in addition to any Swedish tax
:appropriate to the dividend) the iSwedish tax payable by the company
in respect orf it, profit: auni, where it is a dividend paid on participating
preferea.ce shares and representing, boih a dividend at the fixed rate to
which the shares are entitled and an additional participation in profits,
the Swedish tax so payable by the compalmy shall likewise be taken into
account in so far as the dividend exceeds that fixed rate.

2. Income from sources within the United Kingdom which under
the laws of the United Kingdomn and in accordance with this Convention
is subject to tax in the United Kingdom either directly or by deduction
shall be exempt from Swedish tax:









Provided that where such income is a dividend paid by a company
being a resident of the United Kingdom to a person resident in Sweden,
not being c. company, whether or not he is also resident in the United
Kingdom, Swedish tax may be charged on the amount of the dividend
after deduction of United Kingd(om income tax, but the amount of
Swedish tax chargeable shall be reduced by a sum equal to 20 per cent.
of the amount of the dividend so charged.
3. Where income is derived from sources outside both the
United Kingdom and Sweden by a person who is resident in the
United Kingdom for the purposes of United Kingdom tax and also
resident in Sweden for the purposes of Swedish tax, the income may
be taxed in both countries (subject to any Convention which may
exist between either of the High Contracting Parties and the
territory or territories from which the income is derived), but the
Swedish tax on that income shall be limited to tax on the proportion
of such income represented by the proportion which such person's
income from sources in Sweden bears to the sum of his income from
sources in Sweden and of his income from sources in the United
Kingdom, and the United Kingdom tax on that income shall be
reduced by a credit, in accordance with paragraph 1 of this Article,
for the Swedish tax on the proportion of that income so computed.
4. The special tax payable in Sweden by public entertainers
such as thea re and radio artists, musicians and athletes (bevillnings-
avgift for vissa offentliga forestallningar) shall be regarded, for the
purposes of this Article, as Swedish tax.
5. For the purposes of this Article, profits or remuneration
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.
6. 'The graduated rate of Swedish tax to be imposed on resi-
dents of Sweden may be calculated as though income exempted
under this C(onvention were included in the amount of the total
income.
ARTICLE XX.
1. The taxation authorities of the High Contracting Parties
shall exchange such in format ion (being information which is at their
disposal under their respective taxation laws in the normal course of
administration) as is necessary for carrying out the provisions of the
present Convention or for tihe prevention of fraud or for the adminis-
tration of statutory provisions against legal avoidance in relation to








the taxes which are the subject of the present Convention. A ny
information so exchanged shall be treated as secret and shall not be
disclosed to any persons other than those concerned with the
assessment and collection of the taxes w which are the subject of the
present convention No information as aforesaid shall be exchanged
which would disclose any trade, business, industrial or professional
secret or trade process.
2. As used in this Article, the term taxation authorities"
means, in the case of the United Kingdom, the Commlissioners of
Inland revenue; in the case of Sweden, the Finance Ministry: and,
in the case of any itrritory to which the present Convention is
extended under Article XXIIJ, the competent authority for the
administration in su',h1 territory of the taxes to which the present
Convention applies.
ARTICLE XXI.
The following agreements between the United Kingdom and
Sweden shall not have effect for any period for which the present
Convention has effect, that is to say-
(a) the agreement dated 19th December, 1924, for the
reciprocal exemption from income tax in certain cases of profits
accruing from the business of shipping;
(b) the agreement dated (itth July, 19S1, for the reciprocal
exemption from taxes in certain cases of profits arising through
agencies.

ARTICLE XXII.

1. The nationals of one of the High Contracting Parties shall not
he subjected in the territory of the other High Contracting Party to any
taxation or any requirement connected therewith which is other, higher,
or more burdensome than the taxation and connected requirements to
which the nationals of the latter Party are or may be subjected.
2. The enterprises of one of tlhe territories shall not be subjected
in tihe other territory, in respect of profits attributable to their permanent
establishments in that other territory, to any taxation which is other,
higher or more burdensome than the taxation to which the enterprises of
that other territory are or may be subjected in respect of the like profits.

3. An individual or company being a resident of one of the terri-
tories shall not we subject to any tax on capital in the other territory
which is other, higher or more burldeinsomin than the tax on capital to
which an indivix Ial ':, as the case may be, a company, being a resident
of that other territory is or may be. subjected.








1. Nothi.n in para;raIp 1 or p :rr;!h 2 of thi Article shall be
construed as obliging one uf rtle IHigh Coin ractilrg PIarties to
grant to nationals of the olher High Contlrachtilg Party I who are not
resident in the territory of the former Party the same personal allowances,
reliefs and reductions for tax pm'poses as are gltintd( to His own
nationals.

5. In this Article the term nationals means-

(a) in relation to Sweden, all Swedish subjects and all legal
person,-, partnerships and adsocia.tion deriviiin tlleir states as such
from the la\\ i i force in Sweden:
(6) in relation to the iUnited lKingd om, all British subjects and
British-protected persons residing in the 1:nited Kingdom or any
British territory to which the present (onventin:. applies by reason
of extension made under Article XXIII and all legal persons,
partnerships and associations derivinii their statu s such fiomn the
law in force in any British territ(crv to which tie preIsent conventionn
applies.
6. In this Article the term taxation means taxes of every kind
and description levied on Iehalf of any authority whatsoever.

ARTICLE XXIII.
1. The present Convention may be extended, either in its entirety or
with modifications, to any territory for whose foreign relations the United
Kingdom is responsible and which imposes taxes substantially similar in
character to those which are the subject of the present Convention, and
any such extension shall take effect front such date and subject to such
modifications and conditions (including conditions as to termination) as
may be specified and agreed Iet\ween the High Contracting Parties in
notes to be exchanged for this purpose.
2. The termination in respect of Sweden or the unitedd Kingdom
of the present Convention under Article XXV shall, unless otherwise
expressly agreed by both High Contracting Parties, terminate the applica-
tion of thle Iresent Convention to any territory to which the Convention
has been extended under this Article.

ARTICLE XXIV.
1. Tile present Convention shall be ratified by the High Contract-
ing Parties. Ratification by His Majesty the King of Sweden shall be
subject to the conent of the Riksdag.
2. The instruments of ratification shall be exchanged at Stockholm
as soon as possible.








3. Upon exchange of ratifications the present Convention shall
have effect-
(a) in Sweden:
as respects tax on income which is assessed in or after the
calendar year beginning on 1st January, 1950, being income foi
which preliminary tax is payable during the period 1st March,
1949, to 28th February, 1950; or any succeeding period;

as respects coupon tax payable on or after 1st January,
1949;
as respects capital tax which is assessed in or after the
calendar year beginning on 1st January, 1950.
(b) in the United Kingdom:
as respects income tax for any year of assessment beginning
on or after 6th April, 1949;
as respects sur-tax for any year of assessment beginning on
or after 6th April, 1948; and
as respects profits tax in respect of the following profits:-

(i) profits arising in any chargeable accounting period
beginning on or after 1st April, 1949;

(ii) profits attributable to so much of any chargeable
accounting period falling partly before and partly after that
date as falls after that date;
(iii) profits not so arising or attributable by reference
to which income tax is, or but for the present Convention
would be, chargeable for any year of assessment beginning
on or after 6th April, 1949.
ARTICLE XXV.
The present Convention shall continue in effect indefinitely but
either of the High Contracting Parties may, on or before 30th June in
any calendar year not earlier than the year 1953, give to the other High
Contracting Party, through diplomatic channels, written notice of termi-
nation and, in such event, the present Convention shall cease to be
effective-
(a) in Sweden:
as respects tax on income for which preliminary tax is
payable after the last day of February in the calendar year
next following that in which the notice is given;






15

as respects coupon tax payable on or after 1st January
in the calendar year next following that in which the notice
is given;
as respects capital tax assessed in or after the second
calendar year following that in which the notice is given.
(b) in the United Kingdom:
as respects income tax for any year of assessment
beginning on or after Gth April in the calendar year next
following that in which the notice is given:
as respects sur-tax for any year of assessment beginning
on or after 6th April in the calendar year in which the
notice is given; and
as respects profits tax in respect of the following
profits:-
(i) profits arising in any chargeable accounting period
beginning on or after 1st April in the calendar
year next following that in which the notice is
given;
(ii) profits attributable to so much of any chargeable
accounting period falling partly before and partly
after that (late as falls after that date;
(iii) profits not so arising or attributable by reference
to which income tax is chargeable for any year of
assessment beginning on or after 6th April in the
next following calendar year.
SECOND SCHEDULE.
1. APPLICATION. (a) The provisions of the Convention incor-
porated in the First Schedule to this Order shall apply as modified
below-
(i) as if the contracting parties were the Presidency of the
Virgin Islands and the Government of Sweden; and as
if the tax concerned in the case of the Presidency were
the tax on income imposed by the Income Tax Ordi-
nance, 1916, as amended;
(ii) as if references to the date of signature were references
to the 18th day of December, 1953;
(b) The extension shall have effect in the Presidency as
respects tax for the year of assessment beginning in the calendar
year next following the date of this Order and for subsequent
years of assessment, and will have effect in Sweden-






16

as respects 'wedish tax on income for which prelimi-
nary tax is payable after the last day of February in the
calendar year next following the (late of this Order;
as respects Swedish coupon tax payable on or after 1st
January in the calendar year next following the date of this
Order:
as respects Swedish capital tax assessed in or after the
second calendar year next following that date;

(e) The extension shall continue in effect indefinitely but may
be terminated as respects the Presidency by written notice of termi-
nation given on or before the 30th June in any calendar year by
either of the High Contracting Parties to the Convention to the
other High Contracting Parry through the diplomatic channel and
in such event the extension shall cease to have effect in the Presi-
dency as respects tax for the year of assessment beginning in the cal-
endar year next following the date of such notice and for subsequent
years of assessment, and will cease to have effect in Sweden as respects
Swedish tax on income for which preliminary tax is payable after the
last day of Februarv in the calendar year next following that in which
the notice is given, as respects Swedish coupon tax payable on or
after 1st January in the calendar year next following that in which
the notice is given, and as respects Swedish capital tax assessed in or
after the second calendar year next following that in which the notice
is given.
2. MonmIICrTIoNs. (a) In Article VII (1) of the Convention the
words exempt from United Kingdom Surtax shall be understood for
the purposes of this extension as though they read shall not he liable
to tax in the territory at a rate in excess of the, rate applicable to a
company".
(b) Article VIII shall be deemed to be deleted.

Made by the Governor in Council this 30th day of December,
1954.
M. TITLE,
Clerk of the Council.



ANTIGUA.
Printod at the Government Printing Office, Leeward Islands,
by E. M. BRT:IKMAN. Government Printer. By Authority.
1954.


0 31/00016-111--500- 12.54.


[Price 18 centss]




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