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 Montserrat - Ordinance, No. 2 of...
 Montserrat - Ordinance, No. 3 of...
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 Virgin Islands - Ordinance, No....
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Title: Leeward Islands gazette
ALL VOLUMES CITATION THUMBNAILS PAGE IMAGE ZOOMABLE
Full Citation
STANDARD VIEW MARC VIEW
Permanent Link: http://ufdc.ufl.edu/UF00076863/00314
 Material Information
Title: Leeward Islands gazette
Physical Description: reels. : ;
Creator: Leeward Islands (West Indies)
Publisher: Gov. Printing Office
Place of Publication: Antigua
Publication Date: 1872-
 Subjects
Subject: Politics and government -- Periodicals -- Leeward Islands (West Indies)   ( lcsh )
Genre: periodical   ( marcgt )
 Notes
Dates or Sequential Designation: 1- , 1872-
General Note: Two pages per frame.
General Note: Supplements, issued with some numbers, contain departmental reports, Meteorological registers, ordinances, statutory rules and orders, etc., of Antigua, St. Kitts and Nevis, Montserrat, and the British Virgin Islands.
 Record Information
Bibliographic ID: UF00076863
Volume ID: VID00314
Source Institution: University of Florida
Rights Management: All rights reserved by the source institution and holding location.
Resource Identifier: aleph - 001724221
notis - AJD6739
 Related Items
Succeeded by: Antigua, Montserrat and Virgin Islands gazette

Table of Contents
    Main
        Page 79
        Page 80
    Montserrat - Ordinance, No. 2 of 1956: Development (Ice and Cold Storage) Loan Ordinance, 1956
        Page A 1
        Page A 2
        Page A 3
        Page A 4
    Montserrat - Ordinance, No. 3 of 1956: Animals (Diseases and Importation) (Amendment) Ordinance, 1956
        Page B 1
        Page B 2
    Montserrat - Ordinance, No. 4 of 1956: Passengers (Unseaworthy Ships) (Amendment) Ordinance, 1956
        Page C 1
    Virgin Islands - Ordinance, No. 16 of 1955: Motor Vehicles (Amendment) Ordinance, 1955
        Page D 1
        Page D 2
        Page D 3
        Page D 4
        Page D 5
        Page D 6
        Page D 7
    Virgin Islands - Ordinance, No. 3 of 1956: Land and House Tax (Amendment) Ordinance, 1956
        Page E 1
    Antigua - Statutory Rules and Orders, No. 12 of 1956: Income Tax (Double Taxation Relief) (Norway) Order, 1956
        Page F 1
        Page F 2
        Page F 3
        Page F 4
        Page F 5
        Page F 6
        Page F 7
        Page F 8
        Page F 9
        Page F 10
        Page F 11
        Page F 12
        Page F 13
        Page F 14
        Page F 15
        Page F 16
        Page F 17
    Montserrat - Statutory Rules and Orders, No. 4 of 1956: Income Tax (Double Taxation Relief) (Norway) Order, 1956
        Page G 1
        Page G 2
        Page G 3
        Page G 4
        Page G 5
        Page G 6
        Page G 7
        Page G 8
        Page G 9
        Page G 10
        Page G 11
        Page G 12
        Page G 13
        Page G 14
        Page G 15
        Page G 16
        Page G 17
Full Text









THE LEE RD ILANI)S


cAZETTE.


Publiahbeb bi Autboritr.


VOL. LXXXIV.


THURSDAY, 10TH MAY, 1956.


N otices.

It is notified for general information
that the Governor's Deputy has issued
an Instrument appointing Mr. F. O. C.
HARRIS to be Magistrate in and for
the Magisterial District I", Mont-
serrat with effect from the 6th May,
1956.

The Secretariat,
Antigua.
8th May, 1956.
Ief. No. 13/00247.

It is notified for general informa-
tion that the Governor's Deputy has
been pleased to appoint Mr. F. O. C.
HARRIS to be a Commissioner of the
Supreme Court of the Windward
Islands and Leeward Islands with
effect from the Eth May, 1956. whilst
be is performing the duties of the
office of Crown Attorney and Magis-
trate, Montserrat.

The Secretariat,
Antigua.
8th May, 1956.
13/00007.

It is notified for general informa-
tion that the Governor's Deputy has
issued Instruments appointing Mr. F.
0. C. HARRIS, Crown Attorney and
Magistrate, Montserrat, to be-
(i) an Official Member of the
Legislative Council of Mont-
serrat; and
(ii) a Presidential Official Member
of the Executive Council of
Montserrat

with effect from the 6th May, 1956.
T'he Secretariat,
Antigua.
8th May, 1956.
Ref. No. C. 18100011.

ARGENTINE CONSULAR REPRE-
SENTATION.

It is notified for general informa-
tion that, pending the receipt of his
Commission of Appointment and the
subsequent issue of Her Majesty's Ex-
equatur, Senor ALEJANDRO ANTONIO
GALARCE has been accorded provi-
sional recognition as Consul-General
of the Argentie Republic in London


in place of Senor JORGE IGNACIO
NICOLINI, with jurisdiction in the
United Kingdom Overseas Territories,
and over the territories which are
within the district of the Argentine
consular officer at Hong Kong.

The Secretariat,
Antiuigi.
5th May 1956.
19/00010

CONFIRMATION OF ORDINANCES.


No. 54.
The Secretary of State for the
Colonies has informed the Governor
that the power of disallowance will
not be exercised in respect of the
undermentioned Ordinances:-
MAnwtserrat.
No. 11 of 1955, "The Defence
Force (Amendment) Ordinance,
1955."
The Secretariat,
Antigua.
8th May, 1956.
Ref. No. 47/00299.
St. Kitts Nevis and Anguilla.
No. 14 of 1955 "The Dogs (Injury
to Poultry and Small Stock) Ordi-
nance, 1955".
The Secretariat,
Antigua.
9th May, 1956.
Ref. No. 47/00370.


No. 55.
The Governor's Deputy has this
day been pleased to assent to the
undermentioned Ordinances:-
Montserrat.
No. 2 of 1956, The Development
(Ice and Cold Storage) Loan Ordi-
nance, 1956."
No. 3 of, 1956. "The Animals
(Diseases and Importation) (Amend-
ment) Ordinance, 1956."
No. 4 of 1956, "The Passengers
(Unseaworthy Ships) (Amendment)
Ordinance, 1956."


Virgin Ilands.
No. 3 of 1956, "The Land and
House Tax (Amendment) Ordinance,
1956." May 5
ThI Secretariat,
A ntigua.
8th May, 1956.

No. 56.
The following Ordinances and Stat-
utory Rules and Orders ar, circulated
with this Gazette and form part
thereof:-

ORDINANCES.
Montserrat.
No. 2 of 1956, The Development
(Ice and Cold Storage) Loan Ordi-
nance, 1956." 4 pp. Price 6 cents
No. 3 of 1956, "The Animals
(Diseases and Importation) (Amend-
ment) Ordinance, 1956."
2 pp. Price 4 cents.
No. 4 of 1956, "The Passengers
(Unseaworthy Ships) (Amendment)
Ordinance, 1956."
1 pp. Price 3 cents.
Virgin Islands.
No. 16 of 1955, "The Motor Vehi-
cles (Amendment) Ordinance, 1955."
7 pp. Price 9 cts.
No. 3 of 1956, "The Land and
House Tax (Amendment) Ordinance,
1956." 1 pp. Price 3 cts.
STATUTORY RULES & ORDERS.

A ntigua.
No. 12 of 1956, "The Income Tax
(Double Taxation Relief) (Norway)
Order, 1956." 17 pp. Price 20 cts.

Montserrat.
No. 4 of 1956, "The Income Tax
(Double Taxation Relief) (Norway)
Order, 1956." 17 pp. Price 20 cts.

INSURANCE OF GOVERN-
MENT MOTOR VEHICLES.
Tenders are invited for comprehen-
sive insurance coverage of all Gov-
ernment own vehicles. There are
approximately 71 such vehicles to be
insured.
2. The contract of insurance should
provide that where coverage is given
during the currency of the Policy
such coverage will expire on the
termination of the Policy and in
every such case for an adjustment of
the appropriate premium.


No. 21


~~~~ __










THE LEEWARD ISLANDS GAZETTE.


[10 May, 1956.


3. A list of the motor vehicles
with necessary information will be
supplied to insurance agents on re-
quest.

4. Tenders should be in sealed
envelopes marked Tender for In-
surance of Vehicles" and- should be
addressed to the Administrator to
reach the Administrator's Office not
later than 4 p.m. on Friday 22nd
June, 1956.

5. Government does not bind itself
to accept the lowest or any tender.

AdnministratPr's O#fice,
Antigua.
30th April, 1956.


DEMERARA RICE.

A consignment of 1,200 bags of
First Quality Demerara Rice arrived
in the Presidency by S.S. West
Indian on April 26th, and the Acting
Supply Officer is now offering this
rice for sale at the following prices:


Demerara, first
quality


Wholesale
per bag of
177 lb.


Retail
per lb.


$23.26 14c. Mar.


Administrator's Office,
Antigua..
4th May. 1956.

Ref. No. T.P. 40/20.


RAINFALL FIGURES.

Central Experiment Station.

Antigua.


Month.


1952. 1958. 1954. 1055. 1926.


Jan. 2.41 1.93 3.04
Feb. 1.60 1.02 2.45


2.16 5.15
.68 1.23


1.62 5.60 1.08 .83 1.40


April 3.14 2.06 .49 1.75 3.83
May 5th .78 .17 .14 .76 .16
9.55 10.78 7.20 6.18 11.77


APPOINTMENT OF ROAD WARDENS UNDER SECTION 7 OF THE ROAD ORDINANCE, 1955.

The Commissioner of the Virgin Islands has been pleased to appoint with effect from the 2nd February,
1956, the following persons to be Road Wardens for the District m-ntioned opposite their respective names:-


CARRIES PENN of East End
IVAN HODGE of Hnnrumn's Gnt
EVERMOND PICKBRING of Road Town
HENRY W. SMITH of Carrot Bay
GORGE CHRISTOPHER of Brewers Bay
EDWY FLAX 4f the Valley, Virgin Gorda
REGINALD RYMER of the Sound, Virgin Gorda
TRA SMITH of Anegada
FRANCISO CHINNERY of Jost Van Dyke


... District A
19 B
C
,, D
.,, E
.,, F
.,, F

.. H


Commissioner's Office,
Tortola,
British Virgin Islands.
Ref. No. 56/00123.


. 1


ANTIGUA.
Printed at the Government Printing Offile, Leeward Islands, by EARL PIGoTT,
Acting Government Printer.-By Authority.
1956.


[ Price 69 cents. J







/ No. 2 o Development (Ice and /n1d MorTsuRnAT.
S\?StvoragUe) Loan.

',/ I ASSNTr,
P. D. MACDONALD,
i GGovernor's Deputy.
5th May, 1956.

MONTSERRAT.

No 2 of 1956.

An Ordinance to authorise the raising of a loan for
an amount of ninety-six thousand dollars for
the purpose of financing improvements to the
ice and cold storage facilities in the Presi-
dency.
[5th May, 1956.] Commence-
ment.

WHEI1EAS it is expedient to raise a loan of Preamble.
ninety six thousand dollars for the purpose speci-
fied in the Schedule to this Ordinance:-
SFNACTED) by the Legislature of Montserrat
as follows:-
1. This Ordinance mav be cited as the Short title.
Development (Ice and Cold Storage') Loan Ordi-
nance, 195(.

2. The Governor or the Crown Agents for Governor or
Overseas governmentss and Administrations (herein- Crown Agents
to raise
after referred to as the Crown Agents ") acting 9sc,ooo.oo.
on his behalf may raise by loan an amount
sufficient to produce as nearly as may be the sum
of ninety-six thousand dollars and such further
sunm as lmaY be necessary to defray the expenses
of issue.
3. The principal monies and interest repre- Principal
sented by the loan issued under the provisions of n interest
this Ordinaince are hereby charged upon and shall general
be payable out of the general revenues and assets revenue.
of the Presidencv.

4. (1) Any sum raised to defray the ex-
penses of issue shall be applied only to that
purpose.
Z ^. /g 71

^^7-







MONTSERRAT. 2 Development (lee and Cold No. 2 of 1956.
Stolraye) Loan.
(2) Save is aforesaid, the money borrowed
under this Ordinance shall be appropriated and
applied to the purpose specified in the Schedule to
this Ordinance.
Methd of 5. The loan herebv authorized, or any part
raising loan. I
thereof, may be raised either-
No. 4/1954. (a) ini the Presidency under the provi-
sions of the General Local Loan Ordinance,
1954, or
(6) in the United Kingdom by the
Crown Agents.
Raising of 6. If the loan hereby authorized or any part
loan inl
united thereof shall be raised in the United Kingdom then
Kingdom. the following provisions shall apply:-

(a) So long as any portion of such loan
remains outstanding the Governor shall in
each half-year ending with the day on which
the interest on such loan falls due appropriate
out of the general revenues and assets of the
Presidency a sum equal to one half-year's
interest on the whole of such loan outstanding
and shall remit that sum to the Crown Agents
at such time as will enable them to pay there-
out the then current half-year s interest on
the day on which it falls due.

(b) The Governor shall also in each
half-year ending as ,foresaid appropriate out
of the said revenues and assets of the Presi-
dency for the formation of a sinking fund for
the repayment of the loan at par an additional
sum in respect of the total nominal amount of
such loan outstanding equal to one-half of the
annual contribution to be decided upon by the
Governor on the issue of the loan and shall
remit that sum to the Crown Agents with the
remittance hereinbefore mentioned.

Provided that the said contribution shall
commence not less than thr-e years after the
date from which the interest on such loan
shall commence to run.







No. 2 of 1956. Development (l(e, and Cold 3 MONTRERRAT.
Storaiw) Loatn.
(c) The aforesaid annual contribution
shall be not less than such amount as may be
determined with the approval of the Secretary
of State to be sufficient to redeem such loan at
its due date.

(d) The Crown Agents shall, for the
purpose of forming a sinking fund for the
final extinction of the debt, from time to time
place at interest or invest in the purchase of
such securities as may from time to time be
approved by the Secretary of State so much
of the miney so remitted to them as aforesaid
as shall not be required fcr the payment of
interest for the current hialf-vear and shall
also place at interest or invest in the purchase
of like securities the accumulations of interest
or the dividends, interest or produce of such
investments, and ma\ from time to time with
the approval of the Secretary of State change
any such investments, and shall hold such
fund in trust for the repayment of the princi-
pal monies for the time being represented by
such loan.

(e) If at any time the trustees of the
sinking funds are satisfied that the value of
any sinking fund provided by this OUrdinance
will be sufficient, with further accumulations
of interest but without further payment of
contributions, to enable the loan to be redeem-
ed out of the proceeds of the sinking fund
when the same shall fall due to be redeemed,
the Governor may, with the approval of the
Secretary of State, suspend further payment
of contributions.
Provided that contributions to the sink-
ing fund shall be recommended if the trustees
shall at any time inform the Governor that
this is necessary.

( f) In case the sinking fund provided
for by this Ordinance shall be insufficient for
the payment of all the principal monies so
borrowed under the authority of this Ordi-







MONTSERRAT. 4


Development (Ice and Cold No. 2 of 1956.
Storuge) Loan.


nance at the time the same shall have become
due the Governor shall make good the defi-
ciencies out of the general revenues and assets
of the Presidency.

O. E. HENRY,
President.

Passed the Legislative Council this 27th day
of April, 1956.

Js. H. CARROTT,
Clerk of the C'oun il.




SCHEDULE.



Ice and Cold Storage Improvement .... $96,000.00























AN PTGUA.
Printed at the Government Printing Office. Leeward Islands,
by EARL PIGOTT, Acting Government Printer.-By Authority.
1956.
47/00406-485-5.56. [Price 6 cents








No. 3 of 1956.


[L.S.]


Animnls ( M/iseases and
Importation) (An mendmrnt).


I ASSENT,
P. 1). MACDONALD,
Governor's I)epury.
5th May, 1956.


MO NTSEH I AT.

No. 3 of 1956.

An Ordimince to amend the Animals (Diseases
and Importation) Ord'inance, 1954.

[5th May, 1956]


Commerce-
ment.


ENACI'ED by the Legislature of Mont-
serrat as follows:-

1. This Ordinance may be cited as the Short title.
Animals ( IDis-ases aind Importation) (Amendment)
.jrdiilance, 1'.56, aid shall be read as one with the
Animanls (Dise;ses and lnmportation) Ordinalce, 5/1954.
195.1, hereina:fter call d tlihe Principal Ordinance.


2. Paragraph (a) of subsection (1) of sec-
tin 4 of the Principal Ordinance is herehy amend-
ed by subt'litntinig h or the word animals first
occuirrinl iin the said paragraph the word "animal".


3 Paragiaph (a) of
tion 12 of the Principal
amended by replacing the
thereof by a se~ni-colon.


subsection (2) of sec-
Ordinance is hereby
lull stop at the end


4. Paragraph (b) of subsection (2)
tion 13 of the Pricipal Ordinance is
amended byl substituting the word an"
word Ol ".


of see-
hereby
for the


5. Section 20 of the Principal Ordinance
is hereby nnmnded by deleting paragraph (6)
thereof and by relettering paragraphs (c), (d),
(e), (f), (), () and (i) as (), (c), (d), (e),
(f), (g) and (h) respectively.


A amendment
of paragraph
(,I) of sub-
section (l) of
section 4 of
tlie Principal
Ordinance.
A nendment
of paragraph
(,,) of sub-
section ('a) of
section 12 of
the Plincipal
Ordinance.
Amendment
to p r;iar:tr;ph
(h) ot sub-
section (2) of
section 13 of
the Principal
Ordinance.
Amendment
of section 20
of the
Principal
Ordinance.


AI ONTSE IRAT.







Antimtalns (DI)sease. s nd
Importation) amendmentt) .


No. 3 of 1956


MONTSERRAT.



Amendment
sf gnbsoction
(3) of section
22 of the
Principal
Ordinance.


0. E. HENRY,
IPreideni t.


Passed the Legislative Council this 27th day
,of April, 1956.

,s. H. CARROTT,
( '/rkA of thi" < 'iunrmi'.
































ANTIGU .
Printed at the Government Printing Office, Leeward Islands
by E Rir. PIGOTT, Acting Oovernment Printer.-By Authority.
1956.


6. Subsection (3) of section 22 of the Prin-
cipal Ordin:iiice is herehy amended hy substituting
for the word animals occurring therein the
word iiiin;l "'


471003304:~-5:i;


rPrice -4 eents)








No. 4 of 1956.


Passengers (Unseaworthy Ships)
(Amendment).


MONTSERRAT.


[L.S.]


I ASSENT,
'. D. MACDONALD,
Governor'm Depntv.
5th May, 1956.


MONTSERRAT.

No. 4 of 1956.


An Ordinance to amend the Passengers (Unseaworthy
Ships) Ordinance. 1910.

[5th May, 1956]


ENACTED by the Legislature of Monts-rrat as
follows:-

1. This Ordinance may be cited as the Passengers
(Unseaworthly Ships) (Amendment) Ordinance, 1956 and
shall be read as one with the Passengers (Unseaworthy
Ships) Ordinance, 1910, hereinafter called the Principal
Ordinance.

2. Section 2 of the Principal Ordinance is herhby
amended by deleting therefrom the words registered in
a port in this Colony, and".


O. E. iENRY,
President.

Passed the Legislative Council this 27th day of April.
1956.

Ja. H. CARROTT,
Clerk of the Council.









ANTIGUA.
Printed at the Government Printing Office, Leeward Islands,
by EARL PIGOTT, Act.ing Oove ninent Printer -By Authority.
1956.


47/00364-485-5.56


Commence-
Ienlt.


Short title.


3/1910.


Amendment
of section 2 of
Principal
ordinance .


I Pric. 3 cp'nts..








No. 16 of 1955. Motor Vehicle. (Amendment).

[L.S]
I ASSENT,
K. W. BLACKBURNE,
Governor.
24th March, 1956.


VIRGIN ISLANDS.

No. 16 of 1955.

An Ordinance to amend the Motor Vehicles
Ordinance, 1954.
ENACTED by the Legislature of the Virgin
Islands.

1. This Ordinance may be cited as the Motor
Vehicles (Amendment) Ordinance, 1955, and shall
be read as one with the Motor Vehicles Ordinance,
1954, hereinafter called the Principal Ordinance.

2. The long title of the Principal Ordinance
is hereby replaced as follows:-

An Ordinance to provide for the regu-
lation of traffic on roads.and for the licensing,
registration, operation and taxation of vehicles
and for purposes connected therewith.".

3. The short title of the Principal Ordinance
is hereby amended by the deletion of the words
"Motor Vehicles" and the substitution therefore
of the words Vehicles and Road Traffic".
4. Section 2 of the Principal Ordinance is
hereby amended as follows:-
(a) by the insertion between the defini-
tions of "owner" and "prescribed" of the
following definition-
park" or "parking" means to
permit a vehicle, whether occupied or not,
to stand upon a' road otherwise than
temporarily for the immediate purpose of
and while actually engaged in loading or
unloading goods, or the taking up or


VIRGIN
ISLANDS.


Short title,


9/1954.


Replacement
of long title
of the Princi-
pal Ordinance.





Amendment
of short title
of the Princi-
pal Ordinance.


Amendment
of section 2 of
the Principal
Ordinance.







VIRGIN 2 iMoor TEiO'/,.t (,',. m!im'vt'). No, 1( of 19')55
ISLANDS.
settinri down *!f p;:sPln 'ers, or in obedi-
ence to traffic regulations or traffic signs,
or the directions of a police officer;";
(b) by the insertion between the defini-
tions of section and traffic sign of the
following definition-
"traffic includes bicycles,
tricycles, intor vehicles, vehicles of every
description and all :i!inmnils being ridden,
drivt n or 1,led :lad pedestrians;";

(c) by the insertion between the defini-
tions of traffic sign" and Treasurer of the
following definition-
lthe Commission means the
Public Transport Commission constituted
under section 3;": and
(d') li the insertion after the definition
of Treasiilrer of th, followiiif deltiitioi--
vehicle includes carriages,
wagons, ('nCits, motor vehicles, tractors,
hic'cles, triyevclh, vans. hand carts,
sledges, trucks, har wS, land ;I other
machines for the convevy.ace of goods
or persons.".
Amendment 5. Section 3 of t!1e Principal Ordinance is
ofsection of herebyv am,, ndel by trih deletion of tlih worid l :mi
Ordinance. brackets '"(hereinaf:ter referred to as the Comniis-
sion") appearing therein.

Amendment 6. Section 4 of the Principal Ordinance is
the Pricipl hereby amended( as follows:-
Ordinance.
(a) by the deletion of the word and "
in sub-paragraph (i) of paragraph (r ) thereof;
(b) by the addition of the word "and" at
the elii of sub-paragraph (ii) of paragraph
(/) thereof; and
(c) by the addition after sub-paragraph
(ii) of paragraph (f) of the following
sub-paragra ph-
S(iii) animal drawn vehicles and
pedal bicycles;"; and








.oV. 15 I !9).55. Motor Vdhi, e,s (Amendmenl). 3

(i) byv the insoiti)'n o ',The words "or
other vehicle's" immediatelv before the
heiicolon at the eid of parai'ailll :iy) thereof.

7. Subsection (2) ,i' -ection 5( of the Princi-
pal Orduiiince is hereby amendilm as follovws:-

(a) 1! the suilstituiiohi ,f the word
tl',i for thei word. "' mot)or x hies in
iaray.a!i|hs (Q), (') 1nd (<) thireof ; and
(b) Iy the d1eltion of the word motor"
in [iriagra[phs (d) and' (/) tchereof.

8. For section S of the Principal ()rdiianee
the iollowinL is hereby subsiitlted:-


withl iglls.


S. Ai IpmOI who shi l in-
jil !', -i t 'h tc :. n;i' e i "r mii ;ui! \' 11,11 i. *r
initerfere witl all\' ni lthe sign l \v-
fully pl:ki;a on any road by or under
the direction of the Coinmission shall
be guilty (,f :n off'nce iaginst
this Ordinance.".


9. Afm~ sec~tol i;(10 of~ Pincipal Ordi-
nanee" t he fol lmv~ii g 4 141e~n, s~hall be i1154rtA


16(A. It shall he lawful for
the Cominnission to refuse to issue a
river'"s !Hlc:nc to anl :,ppli;ennt who
has wi\tin ihe three ears p1eceding
tlhe application, tbnci convicted of
miaslaughler arisiig out of the use
of \' anll) lotor vehicle, or, of an offence
indler section 21 or section 221 or of(
ier'eat! o(I (nce'llt's uInd,' ;an\ one or
more of the other :,ections or of any
i're'uilaions ;;,ade there'icnder.
161B. T hi;, governorr in Council
miMaX by ,i-i r plulished in tlie
Iazetie, pro\ ii e-
(a) that :iny of the provisions
of this )Ordil :;l'c r iwny regulations
relatiuill to lii ('.or vehicles shIll
:ip l,. : ,:. ; '. .iti i. to anim al
d m,", i! ,ehi'ih ;s ;Ind pI(l dal h'icycles,
andl tile 'ownI ers, drivers or riders
thereof;


VIRGIN
JSLANDS.


Amendment
of section 5 of
the Principal
Ordinance.






Replacement
of section 8 of
the Principal
Or(dinnncRe


Insertion of
new sections
in the Princi-
pal Ordinance.


44) I '44,


folnter Ic11.







xpjIc al 4(14 01
other pro-
isilnflA







VIRGIN
ISLANDS.


Licensing of
animal drawn
vehicles and
pedal bicycles.






Penalty for
use of animal
drawn vehi-
cles or pedal
bicycles with-
out licence.















Application
for and issue
of licence.


4 Motor Vehicles (Amendment). No. 16 of 1955.

(b) that any specified class of
animal drawn vehicle shall be
exempted from the requirements of
this Ordinance regarding the licensing
of and the payment of licence duties.


16C. Every animal drawn vehicle
and pedal bicycle shall be licensed in the
manner provided in this Ordinance and
it shall be the duty of the owner or other
person in charge of the vehicle on
demand by any police officer to produce
such licence within a reasonable time
after the demand is made.

16D. The owner and driver or
rider or other person in charge of any
animal drawn vehicle or of any pedal
bicycle which is used on a road without
a licence in that behalf issued under this
Ordinance shall each be guilty of an
offence, and shall each be liable on
summary conviction to a penalty not
exceeding five pounds:
Provided that a person shall not
be convicted of an offence under this
section if he proves that he has not had
a reasonable opportunity of obtaining
a licence and that the animal drawn
vehicle or pedal bicycle was being used
on the road for the purpose of obtaining
a licence.
16E. (1) Application for the
licensing of an animal drawn vehicle or
pedal bicycle shall be made to the
Commission in the prescribed form, and
subsequent applications for the renewal
of a licence shall be made in person or
by letter, the old licence being at the
same time returned to the Commission.

(2) Licences issued under this see-
tion shall be in the prescribed form, and
shall expire on the 31st day of
December following the date of issue.







No. 16 of 1955. Motor Vehicles (Amendment). 5

(3) The duties to be paid on such
licences shall be as set out in the First
Schedule to this Ordinance.

(4) No duty shall be charged for
a licence in respect of any animal drawn
vehicle or pedal bicycle which is the
property of the Government of the
Presidency or Colony or of any govern-
ment body,

(5) Upon licensing any animal
drawn vehicle or pedal bicycle the
Commission shall enter in the Register
of Animal Drawn Vehicles and Pedal
Bicycles opposite the entry relating to
that vehicle or bicycle the number and
date of the licence.


16F. The Commission may, if
necessary for the purpose of safety or
for preventing injury to roads or cruelty
to animals by the overloading of any
animal drawn vehicle, endorse on the
licence the number of passengers or
weight of load to be carried, and, in that
case, if the number of passengers or the
load carried on such vehicle is in excess
of such maximum, the driver or other
person in charge of the vehicle and the
owner of the vehicle shall be guilty of
an offence."

10. Section 22 of the Principal Ordinance
is hereby amended by the addition of the following
as subsection (3) of the section:-

(3) The reference in subsection (2) of
this section to "the date of the conviction "
shall in a case where the operation of an order
disqualifying a person from holding a driver's
licence is suspended pending an appeal be
construed to mean such date as may be fixed
by the Court by which the appeal is
determined."


VIRGIN
ISLANDS.


Power to fix
maximum
loads for ani-
mal drawn
vehicles.











Amendment
of section 22
of the Princi-
pal Ordinance.








VT IGIN
ISLANDS.
Amendment
of section 2r.
of tlh Princi-
)al ordinance.



Amenlient
of Section 31
ot tho 'rinci-
pal Ordinance.






Aiieuonhnloent
of soctiou 32
of the P'rinci-
pal Ordianii c.


6 Motor Vlc Almemendment). No. 16 of 1955.

11. Section 25 of rie Principal Ordinance is
hereby ameindd by the substitution of the word
" indicted for the wor d indicated appearing in
the second line of the section.


12. Section 31 of the Principal Ordinance is
lh rebY :uiiilled lv the substiin0tin of the word
" fraudulently for the word fraudulently "
wherever the latter word appears in paragraph (a),
and the word fraudulent for the word
fraudulentt in the marginal note to the said
section.

13. Section 3: of the Principal Ordillnace
is thereby allended as follows:-


(a) by th1e deletion of the word motor "
in the marginal note thereof; and

(h) by the insertion between the word
motor rnd the word -' vehicle in subsec-
tions (1) and (3) thereof of the words
or other ".


14. Section 3i of the Principal Ordinance is
hereby amended by the substitution of the word
fraudulent for the word fraudulent appearing
in the marginal note o the subsection.


15. Section 13 of the Principal Ordinance is
hereby amended by the insertion after the word
motor in paragraphs (a), (b), ('), (e), (,y), (j)
and (n) of subsection (1) thereof of the words
Sor other "

16. For section 11 of the Principal Ordi-
nance the following is hereby substituted:-


General A1. Ainy person guilty of an offence
penalty. against this Ordinance for which no
penalty is expressly pro\ idd shall be
liable on summniry conviction to a pnialt.y
not exceeding one hundred and twenty
dollars or to imprisonment for any term
not exceeding six months.".


Amendment'l
of section 36
of thu Princi-
pal Ordinance.



Amendment
of section 43
of the Princi-
pal Ordinance.



Substitution
of section 14
of the Prin-
cipal Ordi-
nance.








No. (; of 1953.. otor' V'iii,, (Amendment) 7

17. Fr the First Schedul c f ithe Priucip:,l
Ordinance the following is hereby substituted:-


VIRGIN
I LANDS.
Sulbstit ution
of First
Schedule of
the Principal
Ordinance.


FIRST SCHEDULE

FEES


1. Licensing of motor cycle
2. Licensing of motor cycle with side car
3. Licensing of motor vehicle (other than
a motor cycle) not used commercially
4. Licensing of motor vehicle (other than
a motor cycle) used commercially
5. Licensing of pedal bicycle
t. Licensing of animal drawn vehicle
7. Driver's Licences-
(a) Motor Cycle Driver's Licence.
(b) Private Driver's Licence
(c) Chanffeur's Licence
(d) Visitor's temporary Licence
S. Registration of any motor vehicle
9. Registration of pedal bicycle
10. Registration of any animal drawn vehicle
11. Transfer or amendmneni of registration
or licence
12. I)riving test
13. Duplicate Certificate or Licence


$ C.
5.14
... 6.86

... 10.29

... 17.14
.86
... 1.71

... 1.71
... 1.71
... 3.43
... .86
... 2.57
.86
... 1.71

... .34
1.71
... .43 "


H. A. C. HOWARD,
President


Passed the L(gislativc ('oincil this 20th day of September,
1955.
H. O. CREQUE,
Clerk of the Council.

RIe-c mnmitted to the Lctgiitive Council under lule 59 of
the LetYisl:tive Council Rukles 1950 (S.R. & 0. 195( No. 22)
for consiiterttion of c rtaii armendnieitsH Iroposed b the
Governor, and amended accordingly, this 5th (ldn' of
March, 1956.
H. O. CREQUE,
SClerk of the Council.


ANTIGUA.
Printed at the Government Printing Office. Leeward Islands,
by' EARTL PIGrTT. Acting Government Printer.-B-y Authority.
195i6.


47/00290--580--5.56..


Frico 9 cents.








No. 3 of 1956.

[L.s.]


Land and HiTse Tax
(Amendmetit)

I ASSENT.
P. 1). MACDONALD,
G(ivernor's D{eputy.
5th May, 1956.


VIRGIN ISLANDS.

No. 3 of 1956.

An Ordinance to amend the Land and House Tax Ordi-
nance, 1955.
[5th May, 19.,6]

ENACTED by the Legislature of the Virgin Islands.

1. This Ordinance may be cited is the Lanl and
House Tx (Amendment) Ordinaice. 1956, and Ihall be
read as one with the Land and House Tax Ordinance,
1955, hereinafter called the Principal Ordinance.

2. The following section shall be substituted for
section 24 ,f the Principal Ordinance:-



24. In all cases where land or houses are sold
by the Provost Marshal under the provisions of this
Ordinance he man if rcques ed so to do by the
purchaser, deliver possession tlheroif to the purcha-er
after the sale has been perfected and if nec,-seary the
ProvoiBt Marshal may use such force as may be
requisite to *-j-ct any occuper who refuses to
surrender the same:
Provided that the person beneficially entitled
to any land or house so sold, or his duly accredited
agn"t shall be at liberty to redeem the same and if
necessary to instilite proceedings for the recovery
thercof within six months after p-rfecting the sale
upon payment into court for and on behalf of the
purchaser of the sum of money originally paid by
the purchaser for the said land or house together
with interest thereon at the rate of five per centum
per annum."
H. A. C. HOWARD,
President.


1956


Passed the Legislative Council this 5th day of March,

H. O. CREQUE,
Clerk of the Council.

A NTIGUA.
Printed at the Government Printing Office. Leeward Islands,
by EARL PIGOTT. Acting Government Printer.-By Authority.
19156.


VIRGIN
ISLANDS.


Commlence-
Ilent.


Short title.

6/1955


Substitution
of section 24
of the Princi-
pal Ordi-
nance.
Power to
Provost
Marshal
to give
possession.


47100220-480-5 56


. '


[Price 3 cen ts.]









LEEWARD ISLANDS,,
ANTIGUA.


STATUJTORIY RULES ANID ORDERS.
1956, No. 12.


THE INCOME TAX (DouBLE TAXATION RELIEF) (NORWAY)
ORDER, 1956, DATED MAY 8, 1956, MADE BY
THE GOVERNORR IN COUNCIL UNDER SECTION 52A OF TIHE
INCOME TAX ORDINANCE, 1945 (No. 7/1945), 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 declare, 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 expeldient that those arrangements should have
effect, the arrangements shall have effect in relation to Income
Tax notwithstanding anything to the contrary contained in any
enactment:
AND WHEREAS by a Convention dated the 2nd day
of May, 1951 between the Government of the United
Kingdom and the Government of NorwaLy, arrangements were
made among other things for the avoidance of Double
Taxation:
AND WHEREAS provision is made in the said Con-
vention for the extension by means of an exchange of notes
between the Contracting Parties of the said Convention,
subject to such modifications and conditions (including
conditions as to termination) as may be specified in the
exchange of notes, to any territory, for whose international
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 an Exchange of Notes dated
the 18th day of Maiy, 1955, the said Convention with certain
modifications was applied to the Presidency:









NOW, THEREFORE, the Governor in Coincil doth
hereby order as follows:-

1. Short Title. This Order may be cited as the
Income Tax (Double Taxation Relief) (Norway) Order, 1956.

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 Norway;

(b) that it is expedient that those arrangements
should have effect.
FIRST SCHEDULE.
Agreement between the Government of the United King-
dom and the Norwegian Government for the Avoidance
of Double Taxation and the Prevention of Fiscal
Evasion with respect to Taxes on Income.
The Government of the United Kingdom of Great Britain
and Northern Ireland and the Government of Norway,

Desiring to conclude a Convention for the avoidance of
double taxation and the prevention of fiscal evasion with
respect to taxes on income,
Have agreed as follows:-
ARTICLE I
1. The taxes which are the subject of the present
Convention are:-
(a) In Norway:
The national income tax, including the national
defence tax on income, the communal income tax, the
old age pension tax, the war pension tax, and the sea-
men's .tax, and, for the purposes of Article XIX the
national property tax, including the national defence tax
on property (hereinafter referred to as "Norwegian 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 Kingdom tax").









2. The present Convention shall also apply to any other
taxes of a substantially similar character imposed in Norway
or the United Kingdom subsequently to the date of signature
of the present Convention.

ARTICLE II

1. In the present Convention, unless the context other-
wise requires:-
(a) The term United Kingdom" means Great
Britain and Northern Ireland, excluding the Channel
Islands and the Isle of Man;
(b) The term "Norway" means the Kingdom of
Norway, excluding Spitsbergen and Bear Island and Jan
Mayen and the Norwegian dependencies outside Europe;
(c) The terms "one of the territories" and "the
other territory mean the United Kingdom or Norway,
as the context requires;
(d) The term tax means United Kingdom tax or
Norwegian tax, as the context requires;
(e) The term "person" includes any body of
persons, corporate or not corporate;
(f) The term "company" means any body corpo-
rate;

(g) The terms "resident of the United Kingdom "
and "resident of Norway mean respectively any person
who is resident in the United Kingdom for the purposes
of United Kingdom tax and not resident in Norway for
the purposes of Norwegian tax, and any person who is
resident in Norway for the purposes of Norwegian 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
Norway if its business is managed and controlled in
Norway;
(h) 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 Norway, as the context requires;









(i) The terms "United Kingdom enterprise" and
"Norwegian 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 undertaking carried on by a
resident of Norway, and the terms "enterprise of one of
the territories and enterprise of the other territory "
mean a United Kingdom enterprise or a Norwegian enter-
prise, as the context requires;
(j) The term "industrial or commercial profits"
includes rents or royalties in respect of cinematograph
films;
(k) 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, but does not include an agency unless the agent
has, and habitually exercises, a general authority to
negotiate and conclude contracts on behalf of such enter-
prise or has a stock of merchandise 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 establish-
ment 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 busi-
ness 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 establish-
ment of its parent company.









2. Where under the present 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 Coven-
vention 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
Convention by one of the Contracting Parties any term
not otherwise defined shall, unless the context otherwise
.squires, have the meaning which it has under the l ws 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 Norwegian tax
unless the enterprise carries on a trade or business in Norway
through a permanent establishment situated therein. If it
carries on a trade or business as aforesaid, tax may be im-
posed on those profits by Norway, but only on so much of them
as is attributable to that permanent establishment.
2. The industrial or commercial profits of a Norwegian
enterprise shall not be subject to United Kingdom tax unless
the enterprise carries on a trade or business in the United King-
dom 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 per-
manent establishment situated therein, there shall be attributed
to that permanent establishment the industrial or commercial
profits which it might be expected to derive in that other
territory if it were an independent enterprise engaged in the
same or similar 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 gods or merchandise stocked in a warehouse in the other









territory for convenience 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, notwith-
standing that the offers of purchase have been obtained by an
agent in that other territory and transmitted by him to the
enterprise for acceptance.
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
(b) the same persons participate directly or indirectly
in the management, control or capital of an enterprise
of one of the territories and an enterprise of the other
territory,
and 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 but 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

Notwithstanding the provisions of Articles III and IV,
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 VI
1. (a) Dividends paid by a company which is a resident
of the United Kingdom to a resident of Norway,
who is subject to tax in Norway 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 King-
don sur-tax.









(b) Norwegian tax on dividends paid by a company
which is a resident of Norway to a resident of the
United Kingdom, who is subject to tax in the
United Kingdom in respect thereof and does not
carry on trade or business in Norway 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 pay-
ing the dividends, the dividends shall he exempt
from Norwegian tax.
2. Where a company which is a resident of one of the
territories 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 an 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 VII

1. Any interest or royalty derived from sources within
one of the territories 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-
(a) The term interest includes interest on bonds,
securities, notes, debentures or on any other form of
indebtedness;
(b) 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 interest or royalty exceeds a fair and
reasonable consideration in respect of the indebtedness or rights
for which it is paid, the exemption provided by the present
Article shall apply only to so much of the interest or 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-mention-
ed territory.
ARTICLE VIII

1. Where under the provisions ofthe present Conven-
tion a resident of the United Kingdon is exempt or entitled to
relief from Norwegian tax, similar exemption or relief shall be
applied to the undivided estates of deceased persons insofar
as one or more of the beneficiaries is a resident of the United
Kingdom.
2. Norwegian tax on the undivided estate of a deceased
person shall, insofar as the income accrues to a beneficiary
who is resident in the United Kingdom, be allowed as a credit
under article XVI.
ARTICLE TX
1. Remuneration, including pensions, paid by, or out of
funds created by, one of the Contracting Parties to any
individual in respect of services rendered to that Party in the
discharge of governmental functions shall be exempt from t:ax
in the territory of the other Contracting TParty, 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 pay-
ments in respect of services rendered in connexion with any
trade or business carried on by either of the Contracting
Parties for purposes of profit.
ARTICLE X
1. An individual who is a resident of the United Kingdom
shall be exempt from Norwegian tax on profits or remuneration
in respect of personal (including professional) services perform-
ed within Norway in any year of assessment if-
(a) he is present within Norway 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 remuneration are subject to United
Kingdom tax.
2. An individual who is a resident of Norway shall be
exempt from United Kingdom tax on profits or remuneration
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 Norway; and
(c) the profits or remuneration are subject to
Norwegian tax.
3. 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.
ARTICLE XI
A resident of one of the territories shall be exempt from
tax in the other territory in respect of renumeration for ser-
vices performed on ships or aircraft operating outside the other
territory.
ARTICLE XII
1. Any pension (other than a pension of the kind referred
to in paragraph 1 of Article IX) and any annuity, derived from
sources within Norway by an individual who is a resident of
the United Kingdom and subject to United Kingdom tax in
respect thereof, shall be exempt from Norwegian tax.
2. Any pension (other than a pension of the kind referred
to in paragraph 1 of Article IX) and any annuity, derived from
sources within the United Kingdom by an individual who is
a resident of Norway and subject to Norwegian 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 an obligation to make the
payments in return for adequate and full consideration ii, money
or money's worth.







10

ARTICLE XIII

A professor or teacher from one of the territories, who
receives remuneration for teaching, during a period of temporary
residence not exceeding two years, ;at a university, college,
school, or other educational institution in the other territory,
shall be exempt from tax in that other territory in respect of
that remuneration.
AuTICLE XIV
A student or 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 from abroad for the purposes of his mainten-
ance, education or training.
ARTICLE XV

1. Individuals who are residents of Norway 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 are residents of the United Kingdom
shall be entitled to the same personal allowances, reliefs and
reductions for the purposes of Norwegian tax as Norwegian
nationals not resident in Norway.
ARTICLE XVI
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, Norwegian tax payable, whether directly or by
deduction, in respect of income from sources within Norway
shall be allowed as a credit against any United Kingdom tax
payable in respect of that income.
Where such income is an ordinary dividend paid by a
company resident in Norway, the credit shall take into account
(in addition to any Norwegian tax appropriate to the
dividend) the Norwegian tax payable by the company in
respect of its profits; and, where it is a dividend paid on
participating preference shares and representing both a dividend
at the fixed rate to which the shares are entitled and an
additional participation in profits, the Norwegian tax so pay-
able by the company shall likewise be taken into account in so
far as the dividend exceeds that fixed rate:









Provided for the purposes of this paragraph of this Arti-
cle, the credit to be allowed for Norwegian communal income
tax shall not exceed one-half of the said communal income tax.
2. Where United Kingdom tax is payable, whether direct-
ly or by deduction, in respect of'income from sources within
the United Kingdom, and that income is chargeable also to
Norwegian tax, the Norwegian tax payable by the person
entitled to such income on his total income chargeable to Nor-
wegian ta. shall be reduced by an amount which bears the
same proportion to that Norwegian tax as the income from
sources within the United Kingdom bears to the said total
income. Provided that the Norwegian Ministry of Finance
and Customs may decide that the deduction shall not exceed
the amount of the United Kindom tax.

Where such income is an ordinary dividend paid by a
company resident in the United Kingdom, the deduction, in
the event that it is restricted to the amount of the United
Kingdom tax, shall take into account (in addition to the
United Kingdom tax appropriate to the dividend) the United
Kingdom profits tax payable by the company in respect of its
profits; and, where it is a dividend paid on participating
preference shares and representing both ; dividend at a fixed
rate to which the shares are entitled and an additional partici-
pation in profits, the profits tax so payable by the company
shall likewise be taken into account in so far as the dividend
exceeds that fixed rate.
3. Where income is derived from sources outside both
the United Kingdom and Norway by a person who is resident
in the United Kingdom for the purposes of United Kingdom
tax and also resident in Norway for the purposes of Norwegian
tax, the income may be taxed in both countries (subject to any
Convention which may exist between either of the Contracting
Parties and the territory or territories from which the income
is derived). A credit shall be allowed in :ccrdpnce with
paragraph 1 of this Article against any United Kitgdom tax
payable in respect of that income, equal to that proportion of
the United Kingdom tax or the Norwegian tax, whichever is
the less, which such person's income from s(onrces within the
United Kingdom bears to the sum of his income from sources
within the United Kingdom and his income from
sources within Norway: and a deduction shall he allowed in
accordance with paI-I'raph 2 of this Article against any
Norwegian tax payable in respect of that income equal to that
proportion of the United Kingdom tax or the Norwegian tax,









whichever is the less, which such person's income from sources
within Norway hears to the sum of his income from sources
within the United Kingdom and his income from source within
Norway.
4. For the purposes of this Article, profits or remunera-
tion for personal (including professional) services performed in
one of the territories shall be deemedl to be income from sources
within that territory, except that the renumeration of a
director of a company, shall be deemed to be income from
sources within the territory in which the company is resident,
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.
ARTICLE X VII
1. The taxation authorities of the 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 carry-
ing out the provisions of the present Convention or for the
prevention of fraud or for the administration of statutory pro-
visions against legal avoidance in relation to the taxes which
are the subject of the present Convention. Any information so
exchanged shall be treated as secret and shall not be disclosed
to any persons other than persons (including a Court) con-
cerned with the assessment, determination 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 or their authorised representative; in the
case of Norway, the Ministry of Finance and Customs;
and, in the case of any territory to which the present Conven-
tion is extended under Article XX, the competent authority for
the administration in such territory of the taxes to which the
present Convention applies.
ARTICLE XVIII

The Agreement of 18th December, 1921 (b), between
Great Britain and Norway for the reciprocal exemption from


(b) S. R. & 0. 1925 (No. 103) p. 600.









income tax in certain cases f profits accruing from the busi-
ness of shipping, and the Agreement of 21 st December, 1938 (cM,
between the United Kiigdom and Norway for the reciprocal
exemption from taxes in certain cases of profits arising through
agencies, shall not have effect-

(a) in Norway, for any period for which the present
Convention has effect in that country;
(!) in the United Kingdom, in relation to any tax
for any period for which the present Convention
has effect as respects that tax.
ARTICLE XIX
1. The nationals of one of the Contracting Parties
shall not be subjected in the territory of the other Con-
tracting 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 or
capital 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 or capital.
3. The income, profits and capital of an enterprise of one
of the territories, the capital of which is wholly or partly owned
or controlled, directly or indirectly, by a resident or residents of
the other territory shall not be subjected in the first-mentioned
territory to any taxation which is other, higher or more burden-
some than the taxation to which other enterprises of that first-
mentioned territory are or may be subjected in respect of the like
income, profits and capital.
4. Nothing in paragraph 1 or paragraph 2 of this Article
shall b)e construed as obliging one of the Contracting Parties
to grant to nationals of the other Contracting Pa;rty who are
not resident in the territory of tle former Party the same
personal allowance~, reliefs and reductions for tax purposes
us are gra ted to its own nationals.
5. [n this A rt icle tll triln nationals" means-
,a) in rel:iiin ti, N(orwa, all Norwegian citizens
andi all jiliC.il irsonMs domiciiled in Norway;
(.c) R. & 0. 1939 (No. 1319) I1, p. 1734.









(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 Convention applies by reason of extension made
under Article XX, and all legal persons, partnerships,
and associations deriving their status as such from 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 XX
1. The present Convention may be extended, either in
its entirety or with modifications, to any territory for whose
international 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 Con-
tracting Parties in notes to be exchanged for this purpose.

2. The termination in respect of Norway or the United
Kingdom of the present Convention under Article XXII shall,
unless otherwise expressly agreed by both Contracting
Parties, terminate the application of the present Convention to
any territory to which the Convention has been extended under
this Article.

ARTICLE XXI
1. The present Convention shall be ratified and the
instruments of ratification shall be exchanged at Oslo as
soon as possible.

2. The present Convention shall enter into force upon
the exchange of ratifications and the foregoing provisions
thereof shall have effect-

(a) In the United Kingdom:

as respects income tax for any year of assessment
beginning on or after 6th April, 1950;
as respects surtax for any year of assessment beginning
on or after 6th April, 1949; 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,
1950;
(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, 1950;
(b) In Norway:
for the taxable years beginning on or after 1st January,
1950.
ARTICLE XXII
The present Convention shall continue in force indefinitely
but either of the Contracting Parties may, on or before 30th
June in any calendar year not earlier than the year 1954,
give to the other Contracting Party, through diplomatic
channels, written notice of termination provided that such
notice of termination may be given in any year before 1951
if there should be any important change in the laws of the
other Contracting Party affecting the application of Article
XVI. In such event, the present Convention shall cease to be
effective-
(a) 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 surtax, 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.
(b) In Norway:
for the taxable years beginning on or after 1st January
in the calendar year next following that in which
the notice is given.
In witness whereof the undersigned, being duly authorised
by their respective Governments, have signed the present
Convention and have affixed thereto their seals.
Done at London, in duplicate, in the English and Nor-
wegian languages, both texts being equally authoritative, on
the 2nd day of May, 1951.

[L.S.] HERBERT MORRISON

[L.S.] P. PREBENSEN.

SECOND SCHEDULE.
1. APPLICATION. (a) The provisions of the Conven-
tion incorporated in the First Schedule to this Order shall
apply as modified below-
(i) as if the Contracting Parties were the Presidency
and the Government of Norway; as if the tax
concerned in the case of the Presidency were
the tax 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 May, 1955.
(6) The extension shall have effect in the Presidency as
respects tax for the year of assessment 1955 and for subse-
(quent years of assessment, and will have effect in Norway
as respects Norwegian tax for the taxable years beginning on
or after 1st January, 1954.









(c) The extension shall continue in effect indefinitely but
may be terminated as respects the Presidency by written
notice of termination given on or before the 30th June
in any calendar year not earlier than the year 1957 by either of
the Contracting Parties to the Convention to the other
Contracting Party through the diplomatic channel and
in such event the extension shall cease to have effect in the
Presidency as respects tax for the year of assessment begin-
ning in the calendar year next following the date of such
notice and for subsequent years of assessment, and will cease
to have effect in Norway as respects Norweigan tax for the
taxable years beginning on or after 1st January in the
calendar year in which the notice is given.
2. MODIFICATIONS. (a) In paragraph 1 of Article VI
of the Convention the words shall be exempt from United
Kingdom surtax shall be understood for the purposes of
this extensi n 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) (i) In Article VII all references to interest shall be
deemed to be deleted; and
(ii) in paragraph 2 of Article X VI references to
income(except in the phrase total income ")
shall be deemed not to include interest.


Made by the Governor in Council this 8th day of May,
1956.


F. A. CLARKE,
Acting Clerk of the Council.








ANTIGUA
Printed at the Giovernment Printingm Office, Leeward Islands,
by EARL PIGOTT, Acting Government Printer.-By Authority.
1956.


A.C. 31/39--490--5.56.


Price 20 cents.









LEEWARD ISLANDS.
MONTSERRAT.


STATUTORY RULES ANI ORDERS.
1956, No. 4.


TIIE INCOME TAX (DOUBLE TAXATION RELIEF) (NORWAY)
()DER, 1956, DATED MAY 4, 1956, MADE BY
THE GOVERNOR IN COUNCIL UNDER SECTION 52A OF THE
INCOME TAX ORDINANCE, 1945 (No. 6/1945), AS
AMENDED.

WHEREAS it is provided by section 52A of the Income
T!x( Ordinance, 1945 (No. (;/1)945) as amended, that if the
(Governor i (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 those arrangements should have
effect, the arrangements shall have effect in relation to Income
Tax notwithstanding anything to the contrary contained in any
enactmnent:
AND WHEREAS by a Convention dated the 2nd day
of May, 1951 between the Government of the United
Kingdom and the Government of Norway, arrangements were
made among other things for the avoidance of Double
Taxation:
AND WHEREAS provision is made in the said Con-
vention for the extension bv means of an exchange of notes
between the Contracting Parties of the said Convention,
subject to such modifications and conditions (including
conditions as to termination) as may be specified in the
exchange of notes, to any territory, for whose international
relations the United Kingdom is responsible, which imposes
taxes substantially similar in character to those which are the
subject of the said Convention:
AND W\HER.EAS by an Exchange of Notes dated
the 18th daiy of May, 1955, the said Convention with certain
modifications was applied to the Presidency:









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) (Norway) Order, 1956.

2. Declaration. It is hereby declared-

(a) that the arrangements specified in the First
Schedule to this ()rdr, as modified by the provisions of
the Second Schedule to this Order, have been made with
the Government of Norway;

(b) that it is expedient that those arrangements
should have effect.

FIRST SCHEDULE.
Agreement between the Government of the United King-
dom and the Norwegian Government for the Avoidance
of Double Taxation and the Prevention of Fiscal
Evasion with respect to Taxes on Income.
The Government of thi United Kingdom of Great Britain
and Northern Ireland and tih( Goverlnment of Norway,

Desiring to conclude a Convention for the avoidance, of
double taxation and the prevention of hiea;l ,vaision'i ,ith
respect to taxes on income,
Have agreed as follows:-
ARTICLE I
1. The taxes which are the subject of the present
Convention are:-
(a) In Norway:
The national income tax, including the national
defence tax on income, the communal income tax, tile
oldi age pension tax, the war pension tax, and the sea-
men's tax, and, for the purposes of Article X IX the
national property tax, including the national defence tax
on property (hereinafter referred to as "Norwegian tax.");

(b) In the iUnited Kingdom of Great Britain and
Northern Ireland:

The income tax (including sur-tax) and the profits
tax (hereinafter referred to as United Kingdom tax").









2. The present Convention shall also apply to any other
taxes of a ; s1bsta"niiliv -iimiLLr character impoFed in Norway
or th iid KingdoTm I I '" I to the date of signature
of the present C(onvention.

ARTICLE II

1. In the present Convention, unless the context other-
wise requirest:-

(a) The term United Kingdiom" means Great
Britain and Northern Ireland, excluding the Channel
lands and the Isle of Man:
(h) The term Norway means the Kingdom of
Norway, excluding Spitsbergen and Bear Island and Jan
Mlayen and the Norwegian dependencies outside Europe;
(c) The terms "one of hle territories" and "the
other territory" 'iear tihe United Kingdom or Norway,
as the context requires;
(d) The term tax" means United Kingdom tax or
Norwegian tax, as the context requires;
(e) The term "person" includes any body of
persons, corporate or not corporate;
( /) The term company" means any body corpo-
rate;

(q) The terms "resident of the United Kingdom"
and resident of Norway mean respectively any person
who is resident in the 1(nited Kingdom for the purposes
of United Kingdom tax and not resident in Norway for
the purposes of Norwegi:n tax, and any person who is
resident in Norw\ay for the purposes of Norwegian tax
:nd i:ot resident in the United Kingdom for the purposes
-c' i Uit Kingdom tx: a company shall be regarded as
r:sideint in the United Kingdom if its business is managed
and controlled in the United Kingdom and as resident in
Norway if its business is managed and controlled in
Norway;
(h) The terms resident of one of the territories"
:iand "resident of ile other territory mean a person who
is a rsi tent of the United Kingdom or a person who is a
rcsi-ent of Norway, as the context requires;









(i) The terms United Kingdom enterprise" and
"Norwegian 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 undertaking carried on by a
resident of Norway, and the terms "enterprise of one of
the territories and enterprise of the other territory "
mean a United Kingdom enterprise or a Norwegian enter-
prise, as the context requires;
(j) The term "industrial or commercial profits"
includes rents or royalties in respect of cinematograph
films;
(k) 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
I usiness, but does not include an agency unless the agent
has, and habitually exercises, a general authority to
negotiate and conclude contracts on behalf of such enter-
prise or has a stock of merchandise from which he regularly
tills orders on its behalf. In this connexion-
(i) An enterprise of one of the territories shall
not be deemed to have a permanent establish-
ment in the other territory merely because
it carries on business dealings in that other
territory through a hona fide broker or
general commission agent acting in the
ordinary course of his business as such;
(ii) Fhe 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
,i itself constitute that fixed place of busi-
ness a permanent establishment of the
enterprise;

viii) The flict that a company which is a resident
,of (n 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
tlhrnh a permanent establishment or
otherwise) -hall not of itself constitute that
ibsidiary company a permanent establish-
mtent of its parent company.









2. Where under the present 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 Coven-
vention 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
Convention by one of the Contracting Parties any term
not otherwise defined shall, unless the context otherwise
,. quires, have the meaning which it has under the lnws in force
in the territory of that Party relating to the ttxes 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 Norwegian tax
unless the enterprise carries on a trade or business in Norway
through a permanent establishment situated therein. If it
carries on a trade or business as aforesaid, tax may be im-
posed on those profits by Norway, but only on so much of them
as is attributable to that permanent establishment.
2. The industrial or commercial profits of a Norwegian
enterprise shall not be subject to United Kingdom tax unless
the enterprise carries on a trade or business in the United King-
dom 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 in enterprise of one of the territories carries
on a trade or business in the other territory through a per-
manent establishment situated therein, there shall be attributed
to that permanent establishment the industrial or commercial
profits which it might be expected to derive in that other
territory if it were an independent enterprise engaged in the
same or similar 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 gods or merchandise stocked in a warehouse in the other









territory for convenience 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, notwith-
standing that the offers of purchase have been obtained by an
agent in that other territory and transmitted by him to the
enterprise for acceptance.
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
(b) the same person, p participate directly or indirectly
in the management, control or capital of an enterprise
of one of the territories a and Ia enterprise of the other
territory,
and in either case, conditions are made or imposed between the
two enter prl ,s, in their commercial or financial relate ns, which
differ from tib se which would be made between independent
enterprises, then any profits which would but for those
conditions have accrued to one of the enterprises but by reason
of those conditions have not so accrued may be included in the
profits of that enterprise and taxed accordingly.

ARTICLE V

Notwithstandinru the provisions of Articles Ill anid I\V,
profits whiic! :! vesidlent of one ,o the territories derives
from operating ship, or aircraft shall be exempt from tax in
the other territory.

ARTICLE V I
1. (a) l)ivi'i;:ls paid by a company which is a resident
)i tihe l:nited Kingdom to a resident of Noriway,
who i-. su'ljc'(:t t) ,x in Norway in respect thereof
illd dcnis Iot ci'!''r on a trade or business in the
U[nit.l Kingdom l.iiou'.lh a permanent esablis .ent
-itulatc'd deliOil, shiil bIe exempt, from United King-
don sur- tax.










(b) Norwegian tax on dividends paid by a company
which is a resident of Norlway to a resident of the
United Kingdom, who is subject to tax in the
IUnited Kingdom in respect thereof and does not
carry on trade or business in Norway 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 indlire('tly, not less than 50 per cent.
of the enitir voting power of the company pay-
ing the dividends, the dividertds shall he exempt
from) Norwegirn tax.
2. Where a company which is a resident of otne of the
territories derives profits or income from sources within the
other territory, there shall not be imposed in that other territory
any forni-,f taxation on dividends paid by thle company to
persons not resident in that other territory, or any lax in the
I1nture of lan undistributed pIr'ofith tax (n Indistrib uted profits
of the corniany, whether ,or not those dividends or undistributed
profits represent, in whole or in part, profits or income so
derived.

ARTICLE VII

1. Any interest or royalty derived from sources within
one of the territories by a resident of the other territory who
is subject to tax in that other territory in respect thereof and
dloe, not carrl;, on a trad-e or business in the first-mentioned
territory throi gh a permanent establlishnent stiituated therein,
shall be exempt from tax in that first-mentioned territory.

2. In this Article-
(a) The term interest includes interest on bonds,
securities, no1es, debnt'ure,, or on anv oihler form of
indebiedness;
(b) 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 foranil;, trade mark or other like property, but
does not include any royalty or othtir amount paid in
respect of the operat.iin of a mine or (Cluarry or of any
other extraction of natural resources.









3. Where any interest or royalty exceeds a fair and
reasonable consideration in respect of the indebtedness or rights
for which it is paid, the exemption provided by the present
Article shall apply only to so much of the interest or 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-mention-
ed territory.
ARTICLE VIII
1. Where under the provisions of the present Conven-
tion a resident of the United Kingdon is exempt or entitled to
relief from Norwegian tax, similar exemption or relief shall be
applied to the undivided estates of deceased persons insofar
as one or more of the beneficiaries is a resident of the United
Kingdom.
2. Norwegian tax on the undivided estate of a deceased
person shall, insofar as the income accrues to a beneficiary
who is resident in the United Kingdom, be allowed as a credit
under article XVI.
ARTICLE IX
1. Remuneration, including pensions, paid by, or out of
funds created by, one of the Contracting Parties to :mny
individual in respect of services rendered to that Party in the
discharge of governmental functions shall be exempt from tix
in the territory of the other 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 pay-
ments in respect of services rendered in connexion with il n
trade or business carried on by either of the Contracting
Parties for purposes of profit.
ARTICLE X
1. An individual who is a resident of the United Kingdom
shall be exempt from Norwegian tax on profits or remuneration
in respect of personal (including professional) services perform-
ed within Norway in any year of assessment if-
(a) he is present within Norway 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 the United Kingdom; and
(c) the profits or remuneration are subject to United
Kingdom tax.
2. An individual who is a resident of Norway shall be
exempt from United Kingdom tax on profits or remuneration
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 Norway; and
(c) the profits or remuneration are subject to
Norwegian tax.
3. 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.
ARTICLE XXI
A resident of one of the territories shall he exempt from
tax in the other territory in respect of renumeration for ser-
vices performed on ships or aircraft operating outside the other
territory.
ARTICLE XII
1. Any pension (other than a pension of the kind referred
to in paragraph 1 of Article IX) and any annuity, derived from
sources within Norway by an individual who is a resident of
the United Kingdom and subject to United Kingdom t:x in
respect thereof, shall he exempt from Norwegian tax.
2. Any pension (other than a pension of the kind referred
to in paragraph 1 of Article IX) and any annuity, derived from
sources within the United Kingdom by an individual who is
, resident of Norway and subject to Norwegian 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 an obligation to make the
payments in return for adequate and full consideration iln money
or money's worth.










ARTICLE XTIT

A professor or teawher from l one of the territories who
"eceiv \s remiuner:tio' for techilng, (Iluringi a period (f temporary
residence. not exce(leding two v;iars, at : unliversity, collie,
school, or other (cIducational institution iin the other territory,
shall be exempt from tax in that other territory in respect of
that remuneration.
AlTICLE X V
A student or applrenrice from ,ne of the territories, who
is receiving full-time education or trariinin in the other territory,
shall he exempt from tax in that 4ir their territory iIn paviienits
maIde to hiin from abroad for tihe purposes of ili i unitirten-
ance, education or training'.
Alrcwi.i,: X\

1. Individ(lu.l \us wh ;a:re residents o(f Norway shall be
entitled to the same personal ;illo\vanees, reliefs "and reductions
for the purposes of Uniiited Kin idollill tax as Britilsh sibj-cts
not resident in the United Kiniigdoim.
2. Individuals who are residents of the United Kingdom
shall be entitled to the samie personal alllowances, reliefs and
reductions for the purposes of Norwegian tax as Norwegian
nationals not resident in Norway.
AwricLE X V I
1. Subject to the provisions of tl1: law of the United
Kingdom regarding the allowal(nce as a credit against [Unite
Kingdom tax of tax payable iin a territory outside thle Inited
Kingdom, Norwegian tax p)ayalble, wheheer directly or by
deduction, in respect of income flrm sources within Norway
shall be allowed as a credit against any United Kingdom tax
payable in respect of that income.
Where such income is an ordinary dividend paid by a
company resident in NIorway, the credit shall take into account
(i addition to any Norwegian tax appropriate to the
dividend) the Norwegian tax payable by the company in
respect of its profits; and, where it is a dividend paid on
participating preference shares and representing bo)th a dividend
at the fi. ,d rate to which h the shares are entitled and an
addition w pIrt:icipation! in profits, thle Norwegian tax so pay-
able byI tile (ciii,,i),ny shall likewise Ibe taken into account in so
far as the dividend exceeds that fixed rate:









Provided for the purposes of this paragraph of this Arti-
cle, the credit to be allowed for Norwegian communal income
tax shall not exceed one-half of the said communal income tax.
2. Where United Kingdom tax is payable, whether direct-
ly or by deduction, in respect of income from sources within
the United Kingdom, and that income is chargeable also to
Norwegian tax, the Norwegian tax payable by the person
entitled to such income on his total income chargeable to Nor-
wegian tax shall be reduced by an amount which bears the
same proportion to that Norwegian tax as the income from
sources within the United Kingdom bears to the said total
income. Provided that the Norwegian Ministry of Finance
and Customs may decide that the deduction shall not exceed
the amount of the United Kindom tax.

Where such income is an ordinary dividend paid by a
company resident in the United Kingdom, the deduction, in
the event that it is restricted to the amount of the United
Kingdom tax, shall take into account (in addition to the
United Kingdom tax appropriate to the- dividend) the United
Kingdom profits tax payable by the company in respect of its
profits; and, where it is a dividend paid on participating
preference shares and representing both a dividend at a fixed
rate to which the shares are entitled and an additional partici-
pation in profits, the profits tax so payable by the company
shall likewise be taken into account in so far as the dividend
exceeds that fixed rate.
3. Where income is derived from sources outside both
the United Kingdom and Norway by a person who is resident
in the United Kingdom for the purposes of United Kingdom
tax and also resident in Norway for the purposes of Norwegian
tax, the income may be taxed in both countries (subject to any
Convention which may exist between either of the Contracting
Parties and the territory or territories from which the income
is derived). A credit shall be allowed ii accordance with
paragraph 1 of this Article against any United Kiigdom tax
payable in respect of that income, equal to that proportion of
the United Kingdom tax or the Norwegian tax, whichever is
the less, which such person's income from sources within the
United Kingdom bears to the sum of his income from sources
within the UhKied Khidom ;nd his income from
sources within Norway: :and a deduction shall be allowed in
accordance with priL''traph 2 of this Article against any
Norwegian t:x pay;ile- i res pect of that income equal to that
proportion of the United Kingdom tax or the Norwegian tax,










whichever is the less, which such person's income from sources
widhitn Norwayv )hear, t, the sun of his income from sources
within the United Kingdom and hik iln'ome from snur,, within
Norway .
4. For the purposes of this Article, profits or remunera-
tion for personal (including professional) services performed in
one of the territories shall be deemel to be income from sources
within that territory, except that the renumeration of a
director of a company, shall be deemed to he income from
sources within the territory in which the company is resident,
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.
ARTICLE XVII
1. The taxation authorities of the 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 carry-
ing out the provisions of the present Convention or for the
prevention of fraud or for the administration of statutory pro-
visions against legal avoidance in retla!ion to the taxes which
are the subject of the present Convention. Any information so
exchanged shall be treated as secret and shall not be disclosed
to any persons other thaia persons (including a Court) con-
cerned with the assessment, determination 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 RIevenue or their authorized representative; in the
case of Norway, the Ministry of Finance and Customs;
and, in the case of any territory to which the present Conven-
tion is extended under Article XX, the competent authority for
the administration in such territory of th" taxes to which the
present Convention applies.
ARTICLE XVIII

The Agreement of 18th December, 1921(b), between
Great Britain and Norway for the reciprocal exemption from


(b) S. R. & 0. 1925 (No. 103) p. 600.









income tax in certain cases rf profits accruing from the busi-
ness of shipping, and the Agreement of 21st December, 1938 (C),
between the United Kingdom and Norway for the reciprocal
exemption from taxes in certain cases of profits arising through
agencies, shall not have effect-

(a) in Norway, for any period for which the present
Convention has effect in that country;
(6) in the United Kingdom, in relation to any tax
for any period for which the present Convention
has effect as respects that tax.
ARTICLE XIX
1. The nationals of one of the Contracting Parties
shall not be subjected in the territory of the other Con-
tracting 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 or
capital 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 or capital.
3. The income, profits and capital of an enterprise of one
of the territories, the capital of which is wholly or partly owned
or controlled, directly or indirectly, by a resident or residents of
the other territory shall not be subjected in the first-mentioned
territory to any taxation which is other, higher or more burden-
some than the taxation to which other enterprises of that first-
mentioned territory are or may be subjected in respect of the like
income, profits and capital.
4. Nothing in paragraph 1 or pIfa'lrllph 2 of this Article
shall be construed as obliging one of the Conitracting Parties
to grant to nationals of the other Contnicting P':rty who are
not resident in the territory of tle former PaIty' the same
personal allowances, reliefs and reductions for tax purposes
as are granted to its own nationils.
5. In this Article t.le termi nationals means--
(a) in relainn tI) Norwayv, all Norwegian citizens
and all jiu.lic:il i'ersoni (loinlriled in Norway;
(0) S. KI & 0. I'l) (No. 1319) II, p. 1734,







r14

(b) in relation to te Unit l Kingdom, Wall Bitish
subjects :and ii ritish ,.ro t.! p rson- redin', in the
United K nl i o n or ao! iki 1 i,[' ] ;( the
present (ion vent'iton applies i;. i.ii o; e. i nmade
under Article XX, anm :ll leall persons, .:i.ne-hips,
and associations deriving their stat s such f'roni ii law
in force in any British erri ,evv o w to hic t!i :w nt
Convention applies,
6. In this Article the term taxation mrn-iis ta1's of
every kind aid description levied on lehialf f of aily nthl ritv
whatsoever.
ARTICLE XX

1. The present Convention may be extended, either in
its entirety or with moditi erions, t1 any territory for whose
international relations the United Kingdom is responsible and
which imposes taxes ulbtioatia:dl slmi:niir in charact':r to those
which are the subject of 1the pi1..e .i veiitiUn, and any
such extension shall tafke (fft'c! i' lf l s liw .e ;:,l su'!bj 'et to
such moifications and conditionsI (iicluolingi can iions as to
termination) as lmay b)e specifiei' an.idi aired i lrv.-e the Con-
tracting Parties in notes to) I) exchan ed fr thi> purpose.

2. The termination in respect of Nwr'wavv or the United
Kingdom of thie prsneit ('ion',etioi uin'er ,li i (l XX I I shall,
unless otherwise expessI agI! i l b ,i Co liractiiIg
Parties, terminate the application of the prest ('mIvention to
any territory to which the Conven ion lhas lbee exield inder
this Article.

ARTICLE XXI

1. The present Convention shi:ll be ratiiiied and the
instruments of ratiftication shall be exchlai;ii'e at O( )d a
soon as possible.

2. The present Coveonti sWlA! eP'al er into force upon
the exchange o' rtiiicatimons a n f'a a'oroin p'roviSi'Os
thereof shall have 'effect-

(a) In the United Kingdom:

as respects income tax for any year of assessment
beginning on ori after 6:h April, 1950;
as respecIs surtax for any year of assessment eireinIiIg
on or after 6th April, 1949; and









as respects profits tax in respect of the following profits:-

(i) profits arising in any chargeable, acmuniting
period beginning on or after 1st April,
1950;

(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, 1950;
(b) In Norway:
for the taxable years e ),innii,- o:i or af(: r s! ,IJanuary,
1950.
ARTICLE XXII

The present Convention shall continue in force indefinitely
but either of the C(ontrncting Parties may, on or L before 30th
June in any calendar year not earlier than the year 1954,
give to the other ('ontrictin2 Partv, throiL'h diplomatic
channels, written notice of termirnatio, provided that such
notice of termination may be -ive'i in any vear before 1954,
if there should be any important change in the laws of the
other Contracting Party affecting the application of Article
XVI. In such '\ ent, the present Convention shall cease to be
effective--
(a) In the United Kingdom:
as respects income tax, for any veal of assessmelnt
beininning on or after (it April in tle calendar yvear
next following, that in which the notice is given;
a. respects surtax, for any y ear of assehsenent bhginnin7
on or after (ith Apri! in the c'.iendar Year il 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 valendar 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.
(b) In Norway:
for the taxable years begiining on oi afti,' 1st Jan uary
in the calendar year nex following tliat in which
the notice is given.
In witness whereof the undersigned, being duly authorised
by their respective (;overtnmernts, have signed the present
Convention and have affixed thereto their seals.
Done at London, in duplicate, in the English and Nor-
wegian languages, both texts being, (,n'qua Y authoritative. on
the 2nd day of May, 1951.

[L.S.] HERBERT MORRISON

[L.S.] P. PREBENSEN.

SECOND SCHEDULE.
1. APPLICATION. (a) The provisions of the Conven-
tion incorporated in the First Schedule to this Order shall
apply as modified below-
(i) as if the Contracting Parties were the Presidency
and the Government of Norway; as if the tax
concerned in the 'case. of the Pr''si(dency were
the tax imposed by the Income Tax Ordinrace,
1945, as amended;
(ii) as if references to the date of signature were
references to the 18th day of May, 1955.
(6) The extension shall have effect in the PIresidency as
respects tax for the year of assessment 1955 and for subse-
quent oe'rs of assessment, and will have effect in Norway
as respects Norwegian tax for the taxable years beginnillg on
or after 1st January, 1954.










(c) The extension shall continue in effect indefinitely but
may be terminated as respects the Presidency by written
notice of terminatilion given on or before the 30th June
in any calendar year not earlier than the year 1957 by either of
the (oiitrncting" Parties to the Convention to the other
Contracting Part\y through the diplomatic channel and
in such event the extension shall cease to have effect in the
Presidency as respects tax for the cear of assessment begin-
ninii in the calendar year next following the date of such
notice andl for subsequent vears of assessment, and will cease
to have effect in Norway as respects Norweigan tax for the
taxable years beginning on or after 1st January in the
calendar year in which the notice is given.

2. MODIFICATIONS. (a) In paragraph 1 of Article VI
of the Convention the words "shall be exempt from United
Kingdom surtax shall be understood for the purposes of
this e,'tenslii as though they read shall not be liable to tax
in the territory ;it a rate in excess of the rate applicable to a
company ".

(b) (i) In Article VII all references to interest shall be
deemed to he deleted; and

(ii) in paragraph 2 of Article X VI references to
income (except in the phrase "-total income ")
shall be deemed not to include interest.


Made by the Governor in Council this 4th day of May,
1956.


Js. H. CARROTT,
Clerk of the Council.









ANTIGUA
Printed at the Govermnent Printinur Office, Leoward Islands,
by EARL PmO'TT. Acting Government Printer.-By Authority.
1956.


Price 20 cents.


. 31/00i065-4190-5.56.




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