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 Material Information Title: Saint Vincent government gazette Alternate Title: Government gazetteSt. Vincent government gazette Physical Description: v. : ; 35 cm. Language: English Creator: Saint Vincent Publisher: G.P.O. Place of Publication: Kingstown, St. VincentKingstown St. Vincent Publication Date: February 21, 1956 Frequency: weeklyregular
 Subjects Subject: Gazettes -- Periodicals -- Saint Vincent   ( lcsh ) Genre: federal government publication   ( marcgt )legislation   ( marcgt )periodical   ( marcgt ) Spatial Coverage: Saint Vincent and the Grenadines -- Saint Vincent
 Notes Dates or Sequential Designation: v. 1, no. 1 (1868)-v. 112, no. 48 (Tues., 23 Oct. 1979) General Note: Description based on: Vol. 111, no. 1 (Tues., 3 Jan. 1978); title from caption. General Note: Supplements which accompany some numbers contain extraordinary issues, ordinances, statutory rules of order, etc.
 Record Information Bibliographic ID: UF00077473 Volume ID: VID00260 Source Institution: University of Florida Holding Location: University of Florida Rights Management: All rights reserved by the source institution and holding location. Resource Identifier: oclc - 19844741lccn - sn 89018505
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Ordinance No. 1 of 1956: An Ordinance to consolidate and amend the law relating to Income Tax
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Full Text

SAINT VINCENT

GOVERNMENT

GAZETTE

VOL. 89.] SAINT VINCENT. TUESDAY, 21 FEBRUARY, 1956. [No. 11.

GOVERNMENT NOTICES.

No. 65.

APPOINTMENT.

VBENZUBLAN CONSULAR-GRINERAL
AT PORT-OF-SPAIN.

With reference to Government Notice
No. 417 of 20th September, 1955. the
Exeqnatur empowering Senor 1) o n
CARLOS CRISTANCHO ROJA.9 to act :is
Venezuelan Consul-General at, Port-ol'-
tical to that of his predecessor, received
Her Majesty's Signature on the 30th
December, 1955.
,* 21st February, 1956,
(R. 1/1948).

No. 66.
RESUMPTION OF DUTIES.

With reference to Gazette Notice No.
592 of 14th December, 1954, Mr. J. V.
ALVES, Inspector of Taxes, Treasury
Department (Income Tax Branch), re-
sumed duty on 1st February, 1956, after
pursuing a Course of instructing in
Colonial Income Tax in' the United.
Kingdom.
21st February, 1956.
(P.F. 88).

No. 67.
With reference to Gazette Notice No.
264 of 14th June, 1955 Miss PEARLINA
GuY, Junior Clerk Medical Department

resumed dutiiis with effect from 11th
February. 195i .
21st February, 1956.
(P'.F. 346).

No. 68.
VACATION LEAVE.

Mr. LouIs DUNCAN, Time/Tool
Checker, P.W.D., has been granted five
(5) months' vacation leave with effect
from 1st Feb;ruary, 1956.
21st FbIrnary. 1956.
(P.F. 536).

No. 69.
Mr. DANIEL L. MINORS, Senior Agri-
cult nral Instructo r. Agricultural Depart-
me*nt, has been granted six (6) months'
vacation leave with effect from 5th Feb-
ruary. 1956.
S21st, February, 1956.
(P.F. 227).

No. 70.
LOCAL AUTHORITIES.

The following persons have been
elected Chairmen of the various local
authorities mentioned hereunder for the
year 1956 :-
Barrouallio Town Board.
Miss ANITA FINDLAY
(alliaqua Town Board.
W. H. HUGGINS, Esq.
Chatreaubelair Town Board.
GRENVILLE DENNIE, Esq.

k V,-1Z-C7

V ubli5hed b gAuthority.

44 SAINT' TtNtN[ 1UESIt.kY,21FB{Jl. K.N i)

Georgetown Town Board.
ROBERT STAY, Esq.
Layou Town Board.
EDWARD P. FRASER, Esq.
Bequia District Council.
CYRIL M. MITCHKLI,, Esq.
Marriaqua Village Council.
CORNELIUS F. BROWNE, Esq.
Troumaca Village (Tcuncil.
CLARENCE J. BYAM. Esq
21st February, 1956.

No. 71.
LEGISLATION.

The nnder-mentioned Ord i 1 an ce
which has been assented to by His
Excellency the Governor is pnhlished
for general information with this issne
of the Gazette:-
No. 1 of 1956:-A-n Ordiinnce to
consolidate and amend the law
relating to Income Tax.
(J. 3811960).
By Command,
A. L. SAMUEL,
Acting Government RScretary.
GOVERNMENT OFFICE.
21st February, 1956.

DEPARTMENTAL AND
OTHER NOTICES.

SAINT VINCENT.

IN THE SUPREME COURT OF THE
WINDWARD ISLANDS AND
LEEWARD ISLANDS.
(APPELLATE JTTRTDITCTION).
A.D. 1955.

No. 13.
ARDON POPE

Los.
JOSHUA

- Appellant
defendantt )

GRAHAM -

h~espolndemt

J U G D MF AEN T.
This is an Appeal hy the Appellant
against a Judgment of thc lear ned Mag-
istrate of the Second District awarding
the Respondent damages $7.50 and Costs |i8.52 tor and alleged slinder. According to his Statement of Claim the Respondent ch imed that the Appel- lant on the 13th MUarch falsely and maliciously v published to Robert Cock- burn. Simeon Williams and Alipheus Antoine the following dif'-natory words "'I am gintn to lock up Joshua Graham because Nirville told me he saw Gra- hmin and R;minir Barnwell stealing my ,ialvainise." Two witnesses called by the Plaintiff to prove publication, in their evidence dl.posed to words being used which apart from hein,. different from the words in the Stat-ment of Claim. were capable of meaning other than a defam- atory meaning. In the absence therefore of an innu- endo being nleiadd or specific evidence being siven ;is to what these witnesses understood the particular words to mean, the Court at the close of the Case for the Plaintiff w;s left to place a de- I fanatory meaning on the term "taking off." This the Court was not entitled to do. ,as it apparently did, from the overall iietnre of the Plaintiff's case and the Defence. At the close of the Plaintiff/Respond- ent's c ;s e the Plaintiff/Respondent hbiving failed to prove that the words he alleged in his Statement of Claim had been published the AppellantlDe- fendant should not have bhen called on to answer and Judlment at that stage entered for the Appellant/Defendant. In the circumstances this Appeal is allowed with Costs$12.60.
K. L. GORDON,
Puisne Judge.
27th January. 1956.

SAIN'NT VINCENT

IN THE SUPREME COURT OF THE
WINDWARD ISLANDS AND
LEEWARD ISLANDS.
(APPELLATE JURISDICTION).
A. D. 1955.
No. 25.

VICTOR THOMAS

E s.
\THE POLICE

Appellant
(Defendant)

Respondent
(Complainant)

JUDGMENT.
This is an Appeal by the Appellant
against a cotiition by the Magistrate
of District jI for larcen\ of ii -oat. The
circumstance s n which the Court came
to its conclusion are to the following
effect. Jonathan Bowen the owner of
6 goats missed 2 ewes and 1 ram be-
twi en 25th ;ird 26th Jnly. 1955,from
his llnls, :and made a report to the
police. on the 27th July.
On the afternoon of the 27th- when
returning from : nmthrli portion ;ifolad

21 FEBIIUAI-'Y. 19.'X.-(No. 11).

SAINT VINCENT, TUESDAY, 21 FEBRUARY, 1956.-(No. 11). 45

which he owns and which bounds with 8ih September, 1955, for an indecent
lands of the Appellant he saw his miss- assault on one Shirley Jones aged 13
ing ram and one ewe on the lands of yeais.
Appellant. There is no evidence as to The record discloses that although
whether these animals were tethered the incident occurred on the 25th Feb-
or loose. Having miide this discovery ruari and although Shirley .)ones made
he went home. On his wv;v home he a report to her mother the same day,
saw the Appellant in his yaro, chasing that no report was made to the Police
the ewe which lie had seen on the until the 28th February nor is there
Appellant's land earlier. He went to any evidence of an) effective measures
the yard caught his goat and took it, taken to investigate the child's story
and later reported to the police. Next before the Police conducted their iLn-
day he went to the lands where he had vestigation.
seen the ram, with the police but in- As against, the uncorroborated evi-
vestigations there implicated the Appel- dence of the giri, that she and the
lant no further. On the 31st July the appellant were the only persons at the
decomposed carcass of a goat answering shop at the material time, both the
somewhat to the description of the lost Appellant and his witinss. King. say
animal was found on the lands of that they were both in ihe shop and
Appellant. that one George Johnson was near at
In a statement to the police the hand on the roadway during Shirley's
Appellant st:ited he had seen the brown stay at the premises.
and white goat on the land and that on Having regard to the accepted risk in
investigation one Lionel Baptiste who convicting on the uncorroborated evi-
was also charged jointly had admitted dence of a child, the absence of any
having brought the goat there, kind of supporting evidence of her
The police for some reason or other story, the dilatoriness of her parents in
did not follow up this statement impli- the circumstances. and the weight of
eating Baptiste and at the trial Baptiste evidence on other incidents which tire
was not called on to answer, in conflict with the evidence of the girl
Having regard to the explanation of Shirley, the Court is inclined to the
the Appellant as to the presence of the view that these circumstances should
animal on his land, the failure of the have created grave doubts in the mind
prosecution to investigate his story, of the trial Magistrate as to whether the
and the dubious nature of the posses- ipsi dixit of the girl Shirley should
sion of the ram alleged against the have been accepted ii its entirety as
Appellant this Court inclines to the was stated in the learned Magistrate's
view that the circumstances as proved reasons.
are not sufficient to establish beyond This Court is of the opinion that on a
reasonable doubt that it was the Appel- casual examination of the evidence in
lant who stole the goat in question. this case grave and substantial doubts
In the circumstances the conviction are clearly revealed and in the circum-
cannot stand. The Apiwal is allowed stances the Appellant should have been
and the conviction quashed. given the benefit of those doubts.
No order as to Costs. For the reasons set out above this

K. L GORDON,
Puisne Judge.
25th January. 1956.

SAINT VINCENT.
IN THE SUPREME COURT OF' THE
WINDWARD ISLANDS AND
LEEWARD ISLANDS.
APPELLATEE JURISDICTION).
A.D. 1955.

No. 28
FELTON HUSBANDS Appellant
(Defendant)

THE POLICE Respondents
( Complain nit)

JI7 DGMK ENT
This is an An;peal b y the A ppellant
arainsta conviction and sentence of the
Acting ,Magistrat- of' District II oH the

Court is of the opinion that the Appel-
lant should not have been convicted
and accordingly allows the Appeal.
The conviction of the Magistrate is
quashed amin the order set aside.
K. L. GORDON,
Puaise Judge.
25th January, 1956.

DEPARTMENT OF AGRICUL-
TURE.

COCOA INDUSTRY DEVELOPMENT
SCHEME.

Distribution of Rooted Cuttings of
Cacao for Planting in 1956.

It is estimated that there will be about
40,000 rooted cacan Atittiigs :. vailable to
plant about 80-100 acres in 1956.
2. Persons desirous of obtaining
rooted eacat cuittin.gs from thie cccon;

46 SAINT VINCENT, TUESDAY, 21

stations, should apply on the forms pro-
vided for that purpose, entitled :
"Application Form for Rooted
Cacao Cuttings Propagated for
Distribution by the Cocoa Indus-
try Development Scheme of St.
Vincent."
3. Application forms are obtainable
at the Head Office. Department of Agri-
culture, Kingstown. or from any of the
District Agricultural Officers.
4. Application Forms should be
forwarded to the Superintendent of
Agricultural. Department of Agriculture,
Kingstown on or before 29th February,
1956.
5. Applications for Rooted Cacao
Cuttings received after the 29th Febru-
ary, 1956, will neither be acknowledged
nor considered.
6. Rooted Caceo Cuttingi will be
delivered free of charge to the applicants
at a point as near as possible to the site
at which they are to b" 'ilant'd, accessi-
ble at the time to the miot)r vehicle
conveying the plants. Estates will be
expected to arrange their own trans-
port.
7. N.B. The conditions under which
rooted cacao cuttings will be
issued are as follows:-
(1) The area selected by an
applicant will be inspected
by an authorised officer, as
soon as possible after the re-
ceipt, of the application for
the purpose of determining
the suitability of the site in
regard to altitude: soil type,
wind protection and other
ecological and environment-
al conditions. The applicant
will then be notified whether
or not the area is approved
for planting cocoa.
(ii) If for slated good reas-
ons the area is declared to
be unsuitable for planting
cacao clones, no allocation
of plants will be made to
the applicant.
(iii) If the area is declared
suitable. an authorized
officer will i form the appli-
canw what minimum action
is required of him by the
Department of Agriculture
in regard to provision of
servation measures, soil pre-
paration etc. The Agricul-
tural Department will ren-
guidance in this connection.
(iv) The minimum area for
which plants will be issued,

will be that which will
contain fifty (50) rooted
cuttings planted at a spacing
of 10ft. x 10ft. or 12ft. x
12ft. in a single block, the
equivalent of one-eighth or
one-sixth (Q or -) of an
acre.
(v) The area to be planted
will be re-inspected by an
authorised officer immedi-
ately before the proposed
date of delivery of the
plants in order to ascertain
whether all conditions have
been satisfactorily fulfilled,
and whether the area is in a
suitable state of preparation
for planting.
(vi) Authorised officers of
the Department of Agri-
culture will make periodic
inspections of the planted
areas as often as may be
considered necessary for the
purpose of observing field
conditions, the development
of the young plants, and
care and management of the
young plants.
8. Applicants are advised to take
guidance freely offered by their Agri-
cultural officers, thereby ensuring that
they start off correctly on the road to
revival of our Cocoa Industry.

J. M. CAVE,
Superintendent of Agriculture.
3rd February, 1956.

SAINT VINCENT.

By Authority of the Patents Ordinance
(Chapter 155 of the Revised Laws of Saint
Vincent, 1926).

NOTICE is herby given that an appli-
cation was on the I lth day of January,
1956, made by FOLKE ROLAND WERNER
WERNESKOG, of Forserum, Sweden. for
a patent in respect of an invention for
"improvements in or relating to mould-
ing straw materials."
2. This invention relates generally
to a method of moulding straw material.
for instance for the intermediate layers
of elements for building purposes.

C. E. A. RAWLE.
Registrar of Patents.
Patent Office,
Saint Vincent.
28th January, 1956.

FEBRUARY, 19-56.-(No. 11).

SAINT VINCENT, TUESDAY, 21 FEBRUARY, 1956-(No. 11.) 47

INCOME TAX NOTICE.

Notice is hereby given that the undermentioned persons having become
defaulters under the Income Tax Ordinance Cap. 192, their properties having
been levied upon, will be offered for sale at the Treasury, Kingstown, on Sat-
urday, 25th February, 1956, at 1.00 o'clock for recovery of taxes due.

PETER R. ELLS,
Colonial Treasurer.
Treasury Chambers,
St. Vincent,
2nd February, 1956.

Name of Owner Situation of Property Description of Property

Francig, Martin Kingstown 1 Pick-up No. 465
Frank, Cyril Montrose 1 House
Hillocks, Donald Biabou 1 House
James, Elijah Byrea Hill 1 House & 1 Counter
Straker, Clement Buccament 1 House spot

TREASURY NOTICE. SHIPPING NOTICE.

LAND AND HOUSE TAX ARREARS. Attention is hereby drawn to Section
S18 of the Passenger Boats Regulations
It is hereby notified for general in- 1939 requiring the Master of every pas-
formation that. Warrants will be issued Isenger boat to hold a Certificate of
for the recovery of all taxes, together Competency.
with the fees and fines due thereon, No clearance will be given a ship
which at the 31st Day of January, 1956, whose Master is not in possession of the
remain unpaid, in accordance with necessary certificate.
Land and House Tax Ordinance Cap. The Examining Board will sit on the
194 Section 37. 3rd Friday in February and March
1956, and would-be candidates are ad-
P. R. ELLS, vised to consult the Port Officer for
Colonial Treasurer. Further details.
Treasury Chambers, JAMES H. D. COX,
Ki ngstown. Port Officer.
llth February, 1956. 19th January, 1956.

PRINTED BY THE GOVERNMENT PPJNTER, AT THE GOVERNMENT PRIITIMO OFFICE,
KINGSTOWN, ST. VINCENT.
[ Price: 24 cents. ]

SAINT VINCENT.

No. 1 of 1956.

I Assent,

[ L.S. ]

C. M. DEVERELL,
Governor.

13th February, 1956.

AN ORDINANCE to consolidate and amend the law relating to
Income Tax.

[ 21st February, 1956. 3

Enacted by the Legislature of Saint Vincent.

1. This Ordinance may be cited as the Income Tax Ordinance Short Title.
1956.

2. In this Ordinance unless the context otherwise requires-
" body of persons" means any body politic, corporate, or
collegiate; and any company, fraternity, fellowship, or
society of persons whether corporate or not corporate.
" chargeable income" means the aggregate amount of the
income of any person from the sources specified in section
5 remaining after allowing the appropriate deductions and
exemptions under this Ordinance.
"Commissioners means the Commissioner or Commissioners
charged with the administration of this Ordinance.
" company" means any company incorporated or registered
under any law in force in the Colony, and any company
which, though incorporated or registered outside the
Colony, carries on business or has an office or place of
"guardian ", in relation to an infant, includes parent.

Interpretation.

incapacitated person" means any infant, married woman,
person of unsound mind, idiot, or insane person,
notwithstanding that -a married woman living by herself
shall be regarded as a feme sole.
" person includes a body of persons.
" Prescribed means prescribed by rules under this Ordinance.
' tax means the income tax imposed by this Ordinance.
"year of assessment" means the period of twelve months
commencing on the first day of January in each year.

Appointment of
Authority.

Offcial Secrecy.

3. For 1 he due administration of this Ordinance the Governor
mnay appoint a Commissioner or Commissioners and such other
off'cer and persons as may be necessary, and shall furnish such
Commissioner or Commissioners with warrants of appointment
ander his hand.

4. (1) Every person having any official duty, or being
employed, in the administration of this Ordinance shall regard
and deal with all documents, information, returns, assessment
lists, and copies of such lists relating to the income, or items of
tn's income, of any person, as secret and confidential, and shall
make and subscribe a declaration in the form prescribed to that
'fl'ec before P Magistrate.
,2p Every person having possession of or control over any
documents, information, returns or assessment lists or copies of
such lists relating to the income or items of income of any person,
who at any time communicates, or attempts to communicate, such
information or anything contained in such documents, returns,
lists, or copies to any person-
ta, other than a person to whom he is authorised by the
Governor to communicate it; or
ib) otherwise than for the purposes of this Ordinance,
*hall be guilty of an offence against this Ordinance.
(3) Where, under any law in force in any part of Her
Majesty', dominions or in any place under Her Majesty's
protection, or by virtue of any arrangements with any territory
under section 56 hereof, provision is made for relief from income
tax in respect of the payment of income tax in this Colony, the
obligation as to secrecy imposed by this section shall not prevent
the disclosure to the authorised officers of the Government in that
par,.. of Her Majesty's dominions, or in that place under Her
Majesty's protection, or of the territory in respect of which any
arrangements have been made, of such facts as may be necessary
to enable' the proper relief to be given in cases where relief is
aimedmd from income tax in (ihis Colony or from income tax in
that p,.rt or place aforesaid.

No. 1.

Income Tzc.

1956.

Income Tax.

IMPOSITION OF INCOME TAX.
5. Income tax shall, subject to the provisions of this
Ordinance, be payable at the rate or rates specified hereafter for
each year of assessment upon the income of any person accruing
in or derived from the Colony or elsewhere, and whether received
in the Colony or not in respect of-
may have been carried on or exercised;
(b) gains or profits from any employment including the
estimated annual value of any quarters or board or
residence, or of any other allowance granted in respect of
employment whether in money or otherwise;
(c) the annual value of land and improvements thereon useci
by or on behalf of the owner, or used rent free by the
occupier, for the purpose of residence or enjoyment, and
not for the purpose of gain or profit, such annual value
being that assessed under the Kingstown Board Ordinance,
and the Local Government Ordinance, 1951, or the annual
value of any house situated on such land as assessed under
the Land and House Tax Ordinance;
(d) dividends, interest, or discounts;
(e) any pension, charge or annuity;
(f) rents, royalties, premiums, and any other profits arising
from property;
kg) any annual gains or profits not falling under any of the
Provided that in the case of income arising outside the
Colony which is earned income or which arises to a person not
ordinarily resident in the Colony or not domiciled in the Colony,
the tax shall be payable on the amount received in the Colony.

BASIS OF ASSESSMENT.
6. Tax shall be charged, levied, and collected for each year
of assessment upon the chargeable income of any person for the
year immediately preceding the year of assessment.

7. Where the Commissioners are satisfied that any person
some day other than that immediately preceding any year of
assessment, the Commissioners may permit tl;e gains or profits of
that trade or business to be computed for the purposes of this
Ordinance upon the income of the year terminating on that day
in the year immediately preceding the year of assessment on
which the accounts of the said trade or business have been usually

Charge of
Income Tax.

Cap. 209.
No. 17 of 1951.
Cap. 194.

Basis of
Assessment.

Special
periods of
Assessment

No. 1.

Provided that, where permission has been given for any year
of assessment, tax shall be charged, levied and collected for each
subsequent year upon the gains or profits for the full year
terminating on the like date in the year immediately preceding
the year of assessment, subject to any such adjustment as, in the
opinion of the Commissioners, may be just and reasonable.

EXEMPTIONS.

Exemptions.

'No. 17 of 1951.

8. There shall be exempt from the tax-
the Government of the Windward Islands during the
period in which he is administering the Government, and
the official emoluments drawn by the Governor while on
leave :
(b) the income of any local authority in so far as such income
is not derived from a trade or business carried on by the
local authority. In calculating the income of local
authorities for the purposes of this paragraph, the Incomes
derived by the bodies hereunder mentioned shall be
exempt from tax, namely :
(1) The income of the Kingstown Board.
(11) The income of any local authority derived by virtue
of the provisions of the Local Government Ordinance,
1951;
(c) the income of any statutory or registered agricultural
credit, building, or -friendly society, or registered trade
union;
(d) the income of any ecclesiastical, charitable or educational
institution of a public character in so far as such income
is not derived from a trade or business carried on by such
institution;
(e) the income of the Saint Vincent Chamber of Commerce
Incorporated;
(f) the emoluments payable to members of the permanent:
consular services of foreign countries in respect of their
offices or in respect of services rendered by them in theih
official capacity;
(g) the emoluments payable from Imperial funds to members
of Her Majesty's Forces and to persons in the permanent
service of the Imperial Government in the Colony in
respect of their offices under the Imperial Government;
(h) wound and disability pensions granted to members of Her
Majesty's Forces;
(i) gratuities granted to members of Her Majesty's Forces in
respect of services rendered during war;
ij) the income of the Government Savings Bank or other
Government Institution or concern;

No. 1.

Income Tax.

1956.

Income Tax.

(k) the income of any institution established for the
encouragement of thrift which the Governor-in-Council
may declare to be exempt;
(1) the income derived from any allowance made to a public
officer unuce the Travelling and Subsistence Allowances
Ordinance, 1946, in respect of any means of transport for
the purposes of carrying out the duties of his office,
(m) the income arising from a scholarship, exhibition, bursary
or any other similar educational endowment held by a
person receiving full-time instruction at a University,
college, school or other educational establishment;
(n) the income arising from investments of any fund or
scheme approved by the Governor in Council under section
19;
(o) the income of any institution or body corporate which is at
present or may hereafter be exempted under the provisions
of any Ordinance :
Provided that nothing in this section shall be construed to
exempt in the hands of the recipients any dividends, interests,
bonuses, salaries, or wages paid or credited to any person wholly
or in part out of the income so exempted.

9. The Governor in Council may, by proclamation published
in the Gazette, provide that the interest payable on any loan
charged on the public revenue of the Colony shall be exempt
from the tax, either generally or in respect of interest payable to
persons not resident in the Colony; and such interest shall, as
from the date and to the extent specified in the proclamation, be
exempt accordingly.

ASCERTAINMENT OF CHARGEABLE INCOME.

10. (1) For the purpose of ascertaining the chargeable
income of any person, there shall be deducted all outgoings and
expenses wholly and exclusively incurred during the year
preceding the year of assessment by such person in the production
of the income, including-
(a) sums paid by such person by way of interest upon any
money borrowed by him, where the Commissioners are satisfied
that the interest was paid on capital employed in acquiring the
income;
(b) rent paid by any tenant of land or buildings occupied by
him for the purpose of acquiring the income;
profession. or vocation has expended any sum in replacing
any plant or machinery which was used or employed in
has become obsolete, an amount equivalent to the cost of

No 34 of 1946.

Government
Loans.

Deductions
allowed.

No. 1.

1956.

No. 1. Income Tax. 1956.

the machinery replaced, after deducting from that cost
such sum as shall represent the total depreciation which
has occurred by reason of exhaustion or wear and tear
since the date of purchase of such plant and machinery
and any sum realized by the sale thereof;
(d) any sum expended for repair of premises, plant and
machinery, employed in acquiring the income or for
renewal, repair, or alteration of any implement, utensil or
article so employed. Provided that the deduction of any
sum expended for the repair of premises shall be limited
to the sum actually expended for that purpose according
to the average of 3 years preceding the year of assessment,
out shall not in any one year exceed the annual value or
rents of such premises as defined in paragraphs (c) and
Mf) of section 5 of this Ordinance;
vocation, proved to the satisfaction of the Commissioners
to have become bad during the year immediately preceding
the year of assessment, and doubtful debts to the extent
that they are respectively estimated to the satisfaction of
the Commissioners to have become bad during the said
year notwithstanding that such bad or doubtful debts
were due and payable prior to the commencement of the
said year : Provided that all sums recovered during the
said year on account of amounts previously written off or
allowed in respect of bad or doubtful debts shall, for the
purposes of this Ordinance, be treated as receipts of the
(f) rates and taxes on real estate (but not including income
tax);
(g) premiums paid on any fire or hurricane insurance policy
on property used in acquiring the income upon which the
tax is payable;
(h) annuities or other annual payments whether payable
within or out of the Colony, either as a charge on any
property of the person paying the same by virtue of any
deed or will or otherwise, or as a reservation thereout, Or
as a personal debt or obligation by virtue of any contract :
Provided that no voluntary allowances or payments, of any
description, shall be deducted;
(i) any annual sums paid by such person (being an employer '
by way of contribution on behalf of an employee in resper'
of a fund or scheme approved by the Governor in Council
under paragraph (b) of subsection (1) of section 19 of this
Ordinance, or in respect of a fund or scheme for providing
medical care, housing or recreational facilities for
employees, approved by the Governor in Council under
subsection (2) of section 19 of this Ordinance.

Income Tax.

(j) in case of a lump sum payment made by an employer on
account of an employee's superannuation or pension fund
or scheme in respect of past services of employees (such
superannuation or pension fund having first been approved
by the Governor in Council under paragraph (b) of suo-
section (1) of section 19 of this Ordinance), one-tenth of
the said lump sum payment in each of ten successive years,
commencing in the year in which the payment is made :
Provided that the said lump sum is irrevocably charged
for the benefit of the said superannuation or pension fund
or scheme;
(k) such other deductions (not being deductions of the kind
disallowed by section 12 of this Ordinance) as may be
prescribed by any rule made under this Ordinance.
(2) Interest" in paragraph (a) of subsection (1) of this
section shall be construed to include interest paid on the unpaid
purchase money of the business, land, building or machinery from
the employment or use of which the income arose.
(3) The Governor in Council may by rules provide for the
method of calculating or estimating the deductions allowed or
prescribed under this section.

11. In ascertaining the chargeable income of any person
be allowed as a deduction an amount as prescribed by the rules
for the exhaustion by wear and tear of any plant and machinery,
and any buildings used exclusively for housing such plant ancd
machinery, owned by him, arising out of the use or employment
vocation during the year immediately preceding the year of
assessment.
12. (1) For the purpose of ascertaining the chargeable
income of any person no deduction shall be allowed in respect of-
(a) domestic or private expenses;
(b) any disbursements or expenses not being money wholly
and exclusively laid out or expended for the purpose of
acquiring the income;
(c) any capital withdrawn, or any sum employed or intended
to be employed as capital;
(d) any capital employed in improvements;
(e) any sum recoverable under any insurance or contract of
indemnity;
(f) rent of or cost of repairs to any premises or part of
premises not paid or incurred for the purpose of acquiring
the income;
(g) any amount paid or payable in respect of the United
Kingdom income tax or surtax or Empire income tax as
defined by this Ordinance.

Allowance for
wear and tear.

Deductions no*
to be allowed

1956.

No. 1.

Income Tax.

Allowance of

Deductions. In
respect of
earned income.

Deductions in
case of residents
in the Colony
and British
subject.

13. Where the amount of a loss incurred in the year preceding
vocation carried on by any person either solely or in partnership
is such that it cannot be wholly set off against his income from
other sources for the same year, the amount of such loss shall, to
the extent to which it is not allowed against his income from
other sources for the same year, be carried forward, and shall,
subject as is hereinafter provided, be set off against what would
otherwise have been his chargeable income for the next five years
in succession :
Provided that--
(a) the amount of any such loss allowed to be set off in
computing the chargeable income of any year shall not be set off
in computing the chargeable income of any other year;
(b) in no case shah such set off be allowed to an extent which
woula reduce the tax payable for any year of assessment to less
than one-hali of the amount which would have been payable had
the set-off not been allowed.

14. (1) For the purpose of ascertaining the chargeable
income of any individual there shall be allowed in respect of so
much of the income as is earned a sum equal to one-tenth of the
amount of such earned income, provided that such deduction
shall not in the case of any individual exceed four hLndred and
eighty dollars; and provided also that where a loss arises in the
exercise of any trade, ousness, profession, or vocation, or a loss
is brought forward from a previous year under section 13 of this
Ordinance, no deduction shall be allowed except in respect of
the amount, if any, by which the earned income exceeds such
loss or the aggregate amount of such losses as the case, may be.
(2) For the purposes of this section the expression "earned
income means any income arising in respect of any gains or
profits immediately derived by the individual from any trade,
business, profession, employment or vocation carried on or
exercised by him either as an individual or in the case of a
partnership as a partner personally acting therein, or in respect
of any pension, superannuation or other allowance given in
respect of past services of the individual or of the husband or
parent of the individual or given to the individual in respect of
past services of any deceased person whether the individual shaU
have contributed to such pension, superannuation or other
allowance or not: after deducting the expenses referred to in
sections 10 and 11 of this Ordinance, but before allowing the other
deductions to be made in arriving at chargeable income.

15. In ascertaining the chargeable income of an individual
who is resident in the Colony or who is a British subject, there
shall be -allowed a deduction of four hundred and eighty dollars.

1956.

Inome Tax.

16. .1) In ascertaining the chargeable income of an
individual who proves to the satisfaction of the Commissioners
that he had, during the year immediately preceding the year of
assessment, his wife living with him or wholly maintained by him
and that he is not entitled in computing the amount of his income
for that year for the purposes of this Ordinance to make any
deduction in respect of the sum paid for the maintenance of his
wife under paragraph (a) of subsection (2) hereof, the e shall be
allowed a deduction of three hundred dollars.
(2) In ascertaining the chargeable income of an individual
who proves to the satisfaction of the Commissioners that he had
during the year immediately preceding the year of assessment
paid-
ta) a maintenance or separation allowance to his wife .n
accordance with the terms of a registered deed of separation or
an order of any Court of competent jurisdiction, or
(b) alimony to a previous wife whose marriage with him has
been dissolved by any court of competent jurisdiction;
there shall be allowed a deduction of such maintenance or
separation allowance or such alimony.

17. In ascertaining the chargeable income of any individual
who proves to the satisfaction of the Commissioners that he had
the custody of, and maintained at his own expense, any child born
in the year immediately preceding the year of assessment or who
at the commencement of that year was under the age of sixteen
years or who in the course of that year received full time
instruction as a student at a university, university college, college,
school, trade or other technical school, or was serving as an
apprentice under articles entered into for a period of not less than
two years, there shall be allowed a deduction of iwo hundred
dollars:
Provided that no deduction shall be allowed in respect of
any child who is entitled in his own right to an iL-come exceed
ing two hundred dollars i year:
Provided further that any allowance given to a child in
respect of any scholarship, exhibition, oursary or any similar
educational endowment, shall be regarded as income to which he
is entitled in his own right.
The expression child in this section includes a stepchild
or legally adopted child and an illegitimate child living with and
maintained by the person charged.

Deduction
for wife.

Maintenance
and AlimQny.

Deduction for
Children.

No. 1.

1960.

Income Tax.

Deduction in
respect of
relatives taking
charge of
widower's or
widow's
children or
acting as
housekeeper.

Deduction in
respect of
dependent
relative.

18. (1) In ascertaining the chargeable income of an
individual who proves to the satisfaction of the Commissioners
that during the year immediately preceding the year of assessment
he was a wiaower and that a female relative of his or of his
deceased wife was resident with him for the purpose of having the
charge and care of any child of his or in the capacity of
housekeeper, there shall be allowed, subject as hereinafter
provided a deduction of one hundred and twenty dollars in
respect of that female relative :
Provided that-
(a) no deduction shall be allowed under this subsection unless
the claimant proves that no other individual is entitled to
a deduction in respect of the female relative under the
provisions of this Ordinance or, if any other individual is
so entitled, that the other individual has relinquished his
claim thereto; and
(b) no deduction shall be allowed under this subsection where
the female relative is a married woman living with her
husband, and the husband has claimed and been allowed
a deduction under the provisions of section 16 of this
Ordinance; and
ic) not more than one deduction of one hundred and twenty
dollars shall be allowed to any claimant under this
subsection in any year;
(d) this section shall apply to a claimant being a widow
mutatis mutandis as it applies to a claimant being a
widower as if the words her deceased husband were
substituted for his deceased wife ", and the expression
child means a child in respect of whom a deduction is
allowed under this Ordinance.
(2) In ascertaining the chargeable income of an individual
who proves to the satisfaction of the Commissioners that during
the year immediately preceding the year of assessment he
maintained at his own expense not more than two persons being
his or his wife's father or mother (not being a widowed mother)
or a child, brother or sister of his or of his wife, who is
incapacitated by old age or infirmity from maintaining himself or
herself, or being his or his wife's widowed mother whether
incapacitated or not, and in any of the above cases, being a
person whose total income from all sources does not exceed one
hundred and twenty dollars a year in respect of each person whom
he so maintained, there shall be allowed a deduction of one
hundred and twenty dollars :
Provided that-
(a) where two or more persons jointly maintained any such
person .as aforesaid, the deduction to be made under this
subsection shall be apportioned between them in
proportion to the amount of value of their respective

No'd. 1.

1950.

Income Tax.

contributions towards the maintenance of that person;
and
(b) this subsection shall apply to a claimant being a female
person as is applies to a claimant being a male person
mutatis mutandis as if the word husband" was
substituted for wife ".

19. (1) In ascertaining the chargeable income of any
individual who-
(a) shall have made insurance on his life or the life of nis
wile, or shall have contracted for any deferred annuity on
his own life or the life of his wife, with any insurance
company; or
(b) shall have made a contribution under any Widows' an.
Orpnans' Pensions Fund in the Colony or such other fund
as the Governor in Council may consider as equivalent to
a Widows' and Orphans' Fund,
there shall be allowed a deduction of the annual amount of the
premium paid by him for such insurance or contribution as
aforesaid :
Provided that no such deduction shall be allowed in respect of
any such amount of premium or contribution beyond an amount
'equal to one-sixth part of the total income of such person
estimated in accordance with the provisions of this Ordinance
before making the deductions specified in this section and in
sections 15, 16, 17 and 18 of this Ordinance but provided further
that in no case shall such deduction exceed one thousand two
hundred dollars.
(2) Where a fund or scheme has been approved by the
Governor in Council for the making of contributions by any
person, being an employer, for providing medical care, housing or
recreational facilities for persons in the employment of such other
person, there shall be allowed any annual sum paid by such person
by way of contribution on behalf of an employee in respect of
such fund or scheme.
(3) Notwithstanding the provisions of section 12 of this
Ordinance, there shall be allowed as a deduction any amount
incurred and paid by such person during the year preceding the
year of assessment by way of fixed annuity or other annual
payment, secured by covenant for a period of at least five years,
in favour of the University College of the West Indies.

20. (1) Subject to the provisions of this section exemption
from income tax shall be allowed in respect of income derived
from investments or deposits of a superannuation fund, and
subject as aforesaid, any sum paid by an employer or employed
person by way of contribution to a superannuation fund shall, in
computing profits or gains for the purpose of an assessment to

Deduction in
respect of life
assurance and
contribution to
widows' and
Orphans' fund.

Approved
superannuation
funds.

1956.

No. 1.

Income Tax.

income tax under this Ordinance, be allowed to be deducted as an
expense in the year in which the sum is paid :
Provided that-
(a) no allowance shall be made under the preceding provision
in respect of any contribution by an employed person
which is not an ordinary annual contribution, and where
a contribution by an employer is not an ordinary annual
contribution, it shall for the purposes of the preceding
provision, be treated as the Commissioners may direct,
either as an expense incurred in the year in which the sum
is paid, or as an expense to be spread over such period of
years as the Commissioners think proper, and
ib. no allowance shall be made under this section for any
payments in respect of which relief can be given under
section 19 of this Ordinance.
,2) For the purposes of this section, superannuation fund "
means, a fund which is approved for those purposes by the
Commissioners, and subject as hereinafter provided, the said
Commissioners shall not approve any fund unless it is shown to
heir satisfaction that-
(a) the iund is a fund bona fide established under irrevocable
trust in connection with some trade or undertaking carried
on in the Colony by a person residing therein; and
ib) the iund has for its sole purpose the provision of annuities
for all or any of the following persons in the events
respectively specified, that is to say, for persons employed
in the trade or undertaking, either on retirement at a
specified age or on becoming incapacitated at an earlier
age, or for the widows, children or dependants of persons
who are or have been so employed, on the death of those
persons; and
ie) the employer in the trade or undertaking is a contributor
to the fund; and
.d) the fund is recognized by the employer and employed
persons in the trade or undertaking.
Provided that the Commissioners may if they think fit
and subject to such conditions, if any, as they think proper, to
attach to the approval, approve a fund, or any part of a fund as a
superannuation fund for the purposes of this section-
a) notwithstanding that the rules of the fund provide for the
return in certain contingencies of contributions paid to
the fund; or
ibi if the main purpose of the fund is the provision of such
annuities as aforesaid, notwithstanding that such provision
is not its sole purpose; or
i, notwithstanding that the trade or undertaking in
connection with which the fund is established is carried
on only partly in the Colony and by a person not residing
therein.

No. 1.

1956.

Income Tax.

(3) The Governor in Council may make regulations for the
purpose of carrying this section into effect.

21. Subject as hereinafter provided, no allowances under
sections 14, 15, 16, 17, 18, 19 and 20, shall be made in the case of
any individual who is not resident in the Colony :
Provided that the foregoing provisions shall not apply in the
case of any individual who satisfies the Commissioners that he is
a British subject, so, however, that no such allowance or relief as
aforesaid shall be given so as to reduce the amount of the income
tax payable below an amount which bears the same proportion to
the amount which would be payable by him by way of tax if the
tax were chargeable on his total income from all sources, including
income which is not subject to income tax charged in the Colony
as the amount of the income subject to income tax so charged
bears to the amount of his total income from all sources.

22. The income of a married woman living with her husband
shall, for the purpose of this Ordinance, be deemed to be thL
income of the husband, and shall be charged in the name of the
husband and not in her name nor in that of her trustee :
Provided that that part of the total amount of tax charged
upon the husband which bears the same proportion to that total
amount as the amount of the income of the wife bore to the total
amount of the total income of the husband and wife may, f
necessary, be collected from the wife, notwithstanding that no
assessment has been made upon her.

INSURANCE COMPANIES, SHIPOWNERS, OWNERS OF
AIRCRAFT.
23. Notwithstanding anything to the contrary contained in
this Ordinance, it is hereby provided that-

(a) In the case of an Insurance Company (other than a Life
Insurance Company) where the gains or profits accrue in
part outside the Colony, the gains or profits on which tax
is payable shall be ascertained by taking the gross
receivable in the Colony (less any premiums returned to
the insured and premiums paid on re-insurances) and
deducting from the balance so arrived at a reserve for
unexpired risks at the percentage adopted by the Company
in relation to its operations as a whole for such risks at the
end of the year preceding the year of assessment, and
adding thereto a reserve similarly calculated for unexpired
risks outstanding at the commencement of the year
preceding the year of assessment, and from the net

When
deductions
mentioned in
sections 14, 15,
16, 17, 18, 19 and
20, not allowed.

Wife's income

Special
provisions as to
certain
companies and
Insurance
Companies
other than life
insurance
companies.

No. 1.

1956.

No. 1.

Life Insurance
Companies.

Shipowners.

Income Tax.

1956.

amount so arrived at deducting the actual losses (less the
amount recovered in respect thereof under re-insurance),
the agency expenses in the Colony and a fair proportion
of the expenses of the head office of the Company :
(b) In the case of a Life Insurance Company, whether mutual
or proprietary, the gains or profits on which tax is payable
shall be the investment income less the management
expenses (including commission) :
outside the Colony, the gains or profits shall be the same
proportion of the total investment income of the Company as the
received after deducting from the amount so arrived at tie agency
expenses in the Colony and a fair proportion of the expenses of
the head office of the company;
(c) (i) In the case of a shipowner or owner of aircraft the
gains or profits of his business as shipowner or owner
of aircraft shall, if he produces or causes to be
produced to tile Commissioners the certificate
mentioned in sub-paragraph (ii) of this paragraph,
be taken to be a sum bearing the same ratio to the
sums payable in respect of fares or freight for
passengers, goods, or mails shipped into the Colony as
his total profits for the relevant accounting period
shown by that certificate bearing the gross earnings
for that period.
(ii) the certificate shal be a certificate by the Taxing
Authority of the place in which the principal place of
business of the shipowner is situated and shall state-
(a) that the shipowner or owner of aircraft has
furnished to the satisfaction of that Authority
account of the whole of his business; and
(b) the ratio of the gains or profits for the relevant
accounting period as computed according to the
income tax law of that place (after deducting
interest on any money borrowed and employed in
acquiring the gains and profits) to the gross
earnings of the shipowner's fleet or vessel or of
the aircrai for that period.
(iii) If the gains or profits of a shipowner or owner of
aircraft have, for the purpose of assessment in the
Colony under this Ordinance, been computed on any
basis other than the ratio of the gains or profits shown
by a certificate as aforesaid, and an assessment has
bFeen made accordingly, the shipowner or owner of
aircraft shall upon production of such certificate at
any time within two years from the end of the year of

No. 1. Income Tax. 1956.

assessment, be entitled to such adjustment as may oe
necessary to give effect to the said certificate and ;o
have any tax paid in excess refunded.
(iv) In this sub-paragraph the expression shipowner or
owner of aircraft" means an owner or charterer of
ships or aircraft whose principal place of business is
situated outside the colony, but in a part of Her
Majesty's Dominions or in territory under Her
Majesty's protection.
(d) (i) Gains or profits arising from the business of shipping
or air transport carried on by a person not resident in
the Colony shall be exempted from the tax provided
that the Governor is satisfied that an equivalent
exemption from income tax is granted by the country
in which such person is resident to persons resident !n
the colony and, if that country is a country other than
the United Kingdom, to persons resident in the United
Kingdom.
(ii) In this sub-paragraph, the expression business ol
shipping or air transport means the business carried
on by an owner of ships or aircraft and for the
purposes of this definition the expression owner"
includes any charterer.
(iii) For the purposes of this sub-paragraph, a company
shall be deemed to be resident in that country only :n
vhich the central management and control of irts

24. There shall be levied and paid upon the chargeable
income of every person tax at the rates set forth in the Second
Schedule hereto.

COMPANY DIVIDENDS.
25. (1) Every company which is registered in the Colony
shall be entitled to deduct from the amount of any dividend paid
to any shareholder tax at the rate paid or payable by the company
(double taxation relief being left out of account) on the income
out of which the dividend is paid :
Provided that where tax is not paid or payable by the
company on the hole income out of which the dividend is paid
the deduction shall be restricted to that portion of the dividend
which is paid out of income on which tax is paid or payable by the
company.
(2) Every such company shall upon payment of a dividend,
whether tax is deducted therefrom or not, furnish each
shareholder with a certificate setting forth the amount of the
dividend paid to that shareholder and the amount of tax which
the company has deducted or is entitled to deduct in respect of

Rates as per
second schedule.

Deduction of
tav from
dividends of
companies.

1956.

Income Tax.

No. 1.

Income Tax.

Setting off tax
so deducted.

Temporary
Residents

Chargeability
of trustees etc.

Chargeability
of agent of
person residing
out of the
colony.

that dividend; and also, where the tax paid or payable by the
company is affected by double taxation relief, the rate
(hereinafter in this Ordinance referred to as the net Colonial
rate ") of the tax paid or payable by the company after taking
double taxation relief into account.
(3) In this section the expression double taxation relief"
means any credit for foreign income tax which is allowable
against income tax chargeable under this Ordinance, by virtue of
arrangements having effect under section 56 of this Ordinance,
and any relief allowable under section 54 or section 55 of this
Ordinance, including any credit or relief which has been taken
into account in determining the net Colonial rate applicable to
any dividends received by the company.

26. Any tax which a company has deducted or is 'entitled to
deduct under the last preceding section from a dividend paid to a
shareholder, and any tax applicable to the share to which any
person is entitled in the income of a body of persons assessed under
this Ordinance, shall, when such dividend or share is included in
the chargeable income of such shareholder or person, be set off
for the purposes of collection against the tax charged on that
chargeable income.

TEMPORARY RESIDENTS.
27. Tax shall not be payable in respect of any income arising
out of the Colony of any person who is in the Colony for some
temporary purpose only and not with any intent to establish his
residence therein and who has not actually resided in the Colony
,ot one or more times for a period equal in the whole to six months
in the year preceding the year of assessment.

TRUSTEES, AGENTS, ETC.
28. A receiver appointed by the Court, trustee, guardian,
curator, or committee having the direction, control Lr
management of any property or concern on behalf of any person
shall be chargeable to tax in respect of income derived from such
property or concern in like manner and to the like amount as such
executor, or committee shall be answerable for doing all matters
and things required to be done under this Ordinance for the
purpose of assessment and payment of tax.

29. (1) A person not resident in the Colony, (hereinafter in
this section referred to as a non-resident person) whether a
British subject or not, shall be assessable and chargeable in the
name of his trustee, guardian, curator, or committee, or of any
attorney, factor, agent, receiver, branch, or manager, whether

No. 1.

1966.

No. 1. Income Tax.

such attorney, factor, agent, receiver, branch or manager has the
receipt of the income or not, in like manner and to the like amount
as such non-resident person would be assessed and charged if he
were resident in the Colony and in the actual receipt of such
income :
Provided that in the case of any individual who is not resident
in the Colony, and who is not a British subject, no deduction shall
be allowed in respect of earned income or in respect of wife or
child or in respect of life insurance.
A non-resident person shall be assessable and chargeable in
respect of any income arising, whether directly or indirectly,
through or from any attorneyship, factorship, agency, receivership,
branch, or management, and shall be so assessable and chargeable
in the name of the attorney, factor, agent, receiver, branch, ar
manager.
(2) Where a non-resident person, not being a British subject
or a firm or company whose principal place of business is situated,
in a Commonwealth country or in a territory under Her Maj#sty'a
protection, or a branch thereof, carries on business with a residents
person, and it appears to the Commissioners that owing to the
close connection between the resident person and the non-resident
person and to the substantial control exercised by the non-
resident person over the resident person, the course of business
between those persons can be so arranged that the business done
by the resident person in pursuance of his connection with the
non-resident person produces to the resident person either no
profits or less than the ordinary profits which might be expected
to arise from that business, the non-resident person shall oe
assessable and chargeable to tax in the name of the resident
person as if the resident person were an agent of the non-resident
person.
(3) Where it appears to the Commissioners by whom the
assessment is made, or to the Judge by whom an appeal is heard
that the true amount of the gains or profits of any non-resident
person cannot in any case be readily ascertained, the
Commissioners or Judge may, if they think fit, assess and charge
the non-resident person on a fair and reasonable percentage uf
the turnover of the business done by the non-resident person
through or with the resident person in whose name he :,s
chargeable as aforesaid, and in such case the provisions of this
Ordinance relating to the delivery of returns or particulars '.y
persons acting on behalf of others shall extend so as to require
returns or particulars to be furnished by the resident person cf
the business so done by the non-resident person through or witrn
the resident person, in the same manner as returns or particulars
are to be delivered by persons acting for incapacitated or non-
resident persons, of income to be charged :
Provided that the amount of the percentage shall in each case
be determined having regard to the nature of the business, anl

Income Tax.

Acts, etc. to be
done by
trustees, etc.

List to be
prepared by
representative
or agent.

shall, when determined by the Commissioners be subject to an
appeal to a Judge as provided by section 51 of this Ordinance.
(4) Nothing in this section shall render a non-resident person
chargeable in the name of a broker or general commission agent
or other agent where such broker, general commission agent, cr
agent, is not an authorized person carrying on the regular agency
of the non-resident person, or a person chargeable as if he were
an agent in pursuance of subsections (2) and (3) of this section,
in respect of gains or profits arising from sales or transactions
carried out through such a broker or agent.
(5) The fact that a non-resident person executes sales or
carries out transactions with other non-residents in circumstances
which would make him chargeable in pursuance of subsections
(2) and (3) of this section, in the name of a resident person, shall
not of itself make him chargeable in respect of gains or profits
arising from those sales or transactions.
(6) Where a non-resident person is chargeable to tax in tne
name of any attorney, factor, agent, receiver, branch or manager,
in respect of any gains or profits arising from the sale of goods or
produce manufactured or produced out of the Colony by the non-
resident person, the person in whose name the non-resident
person so chargeable may, if he thinks fit, apply to the
Commissioners, or in the case of an appeal, to the Judge to have
the assessment to tax in respect of those gains or profits made or
amended on the basis of the profits which might reasonably be
expected to have been earned by a merchant or, where the goods
are retailed by or on behalf of the manufacturers or producer, by
a retailer of the goods sold, who had bought from tne
manufacturer or producer direct, and on proof to the satisfaction
of the Commissioners or Judge of the amount of the profits on the
basis aforesaid, the assessment shall be amended accordingly.
(7) Any resident agent, trustee, mortgagor, or other person
who transmits rent, interest, or income derived from any other
source within the Colony to a non-resident person shall be deemed
to be the agent of such non-resident person and shall be assessed
and shall pay the tax accordingly.

30. The person who is chargeable in respect of an
incapacitated person, or in whose name a non-resident is
chargeable shall be answerable for all matters required to be
done by virtue of this Ordinance for the assessment of the income
of any person for whom he acts and for the payment of the tax
chargeable thereon.

31. Every person who, in whatever capacity is in receipt of
any money or value being income arising from any of the sources
mentioned in this Ordinance of or belonging to any other person
who is chargeable in respect thereof, or who would be so
chargeable if he were resident in the Colony and not an

No._.-

1956.

Income Tax.

incapacitated person, shall, whenever required to do so by any
notice from the Commissioners, prepare and deliver within the
period mentioned in such notice a list in the prescribed form,
signed by him, containing-
(a) a true and correct statement of all such income,
(b) the name and address of every person to whom the same
shall belong;
and the provisions of this Ordinance with respect to the failure to
deliver lists or particulars in accordance with a notice from the
Commissioners shall apply to any such list.

32. The manager or other principal officer of every corporate
body of persons shall be answerable for doing all such acts,
matters and things as are required to be done by virtue of this
Ordinance for the assessment of such body and payment of the
tax.

INDEMNIFICATION FOR TAX PAID BY ANOTHER PERSON.
33. (1) Every person answerable under this Ordinance for
the payment of tax on behalf of another person may retain out of
any money coming to his hands on behalf of such other person
so much thereof as shall be sufficient to pay such tax, and shall oe
and is hereby indemnified against any person whatsoever for all
payments made by him in pursuance and by virtue of this
Ordinance.
(2) With respect to every person resident in the Colony
having the receipt, control or disposal of money belonging to a
non-resident person who derives income from a source in the
Colony or to a non-resident person who is a shareholder, debenture
holder, or depositor in a company deriving Income from a source
in the Colony, the following provisions shall apply :-
(a) he shall, when required by the Commissioners, pay the tax
due and payable by the non-resident;
(b) he is hereby made personally liable for the tax payable by
him on behalf of the non-resident to the extent of any
amount that he has retained, or should have retained,
under subsection (1) of this section, but he shall not be
otherwise personally liable for the tax.
(3) For the purposes of this section, every person who is
liable under any contract to pay money to a non-resident shall be
deemed to be the person having the control of money and to be
acting in a representative capacity for the payment of income tax
belonging to the non-resident, and all money due by him under
the contract shall be deemed to be money which comes to him on
behalf of the non-resident.

Manager of
corporate
bodies of
persons.

Indemnification
of
representative.

Person In
receipt or
control of
money for
non-resident.

1956.

No. 1.

Income Tatx.

Deduction of
and accounting
for tax on
mortgage and
debenture
titerest.

Deceds
persons,

34. M1) Where any person pays interest to a person not
resident in the Colony and such interest is chargeable income
under the provisions of this Ordinance, he shall upon paying che
interest deduct therefrom tax at the rate of seven and one half
cents on every dollar of such interest payable and shall forthwith
render an account to the Commissioners of the amount so
deducted and pay thereout the amount of tax assessable in respect
of such interest and every such amount shall be a debt from him
to the Government of the Colony and shall be recoverable as sucn.
(2) In the case of a company the account aforesaid shall be
rendered by the manager or other principal officer of the
company.
(3) Any person who fails or neglects to render an account due
ander this section shall be guilty of an offence against this
Ordinance.

SUCCESSION ON DEATH OR INTER VIVOS "
35. (1) When any person dies during the year preceding the
year of assessment, and such person would, but for his death, have
been chargeable to tax for the year of assessment, or when any
person dies during the year of assessment or within two years after
the expiration thereof, and no assessment has been made upon
him for that year, the personal representatives of such person
shall be liable for and charged with the payment of the tax with
which such person would have been chargeable, and shall be
answerable for doing all such acts, matters and things as such
person, if he were alive, would be liable to do under this
Ordinance :
Provided that in the case of a person dying during the year
preceding the year of assessment, if his personal representative
distribute his estate before the commencement of the year of
assessment, such personal representative shall pay tax at the rate
or rates in force at the date of the distribution of the estate.
(2) In addition to and without prejudice to thb 'ability of the
personal representative, or to the liability of any person under any
other provision, the provisions of subsection (i) of this section
shall mutatis mutandis, apply to any person charged by the
deceased with the payment of the tax, or whether any person is
so charged or not to every heir (including a testamentary heir or
a legatee), to every person who has taken possession of or received
any property of the deceased, or to whom any property passes for
any beneficial interest in possession, and also to every trustee,
tutor, guardian, curator, committee or other person in whom any
interest in the property so passing or the management thereof is
at any time vested.
(3) Any person interested may, on giving five days' notice to
the person charged with, or accountable for, the payment of the
tax, -apply to a Judge in a summary manner to compel the person

No. 1.

1956.

Income Tax.

so charged or accountable, to make the necessary return and to
pay the tax.
(4) On any such application, the Judge may give all
necessary directions and make such order as may be necessary.

36. (1) When any person during the year of assessment or
during the immediately preceding year ceases to carry on any
vocation, shall be liable for and charged with the payment of the
or vocation, and shall be answerable for doing all such
acts, matters and things as such person, if he had not ceased to
been liable to do under this Ordinance.
(2) The provisions of subsection (1) of this section shall be in
addition to and without prejudice to the liability of the person
comply with the provisions of this Ordinance respecting the
delivery of returns or otherwise, (including the payment of the fudl
vocation) provided, however, that after payment by any person ,f
the full tax chargeable as aforesaid, no proceedings or further
proceedings shall be taken or continued against any other person
also liable for such tax.

GENERAL POWERS OF COMMISSIONERS.
37. Every person chargeable with tax shall, on or before tne
prescribed date in every year, deliver to the Commissioners a true
and correct return of the whole of his income from every source
whatsoever for the year immediately preceding the year of
assessment, and shall, if absent from the Colony, give the name
and address of an agent residing in the Colony.

38. (1) The Commissioners may require any officer in the
employment of the Government or any municipality or other
public body to supply such particulars as may be required for the
purposes of this Ordinance and which may be in the possession of
such officer.
Provided that no such officer shall by virtue of this section -e
obliged to disclose any particulars as to which he is under any
statutory obligation to observe secrecy.
(2) Every employer shall, on or before the prescribed date in
every year, prepare and deliver to the Commissioners a return
containing-
(a) the names and places of residence of all persons employed
by him; and

Successor to
profession,
vocation.

Returns of
Personal
incomes.

Official
information
and official
secrecy.

Returns by
employers.

No. 1.

1956.

Income Tax.

P.wer of
Commissioners
to require
returns.

Information or
production of
documents
may be
required by
Commissioners.

Returns of
interest etc.
paid or
credited by
bank etc.

(b) the payments and allowances made to those persons in
respect of such employment, except persons who are not
employed in any other employment and whose remuneration
in the employment for the year does not exceed five
hundred dollars;
(c) a list of deductions made in respect of any superannuation
scheme approved by the Commissioners under Section 19
of this Ordinance :
Provided that the expression remuneration in this
subsection shall be deemed to include not only moneys paid as
salary, wages, overtime, or bonus, but also the annual value of any
residence, quarters, board and lodging, or other allowances in kind
received by an employee in respect of his services.
(3) Where an employer is a body of persons, the manager or
other principal officer shall be deemed to be the employer for the
purposes of this section, and any director of a Company, shall be
deemed to be a person employed.
(4) Returns required under the provisions of this section
shall be in the prescribed form.
(5) Any person who refuses, fails, or neglects to deliver any
return required under the provisions of this section shall be guilty
of an offence against this Ordinance.

39. The Commissioners may by notice in writing require any
person, or the attorney of any person, or the secretary, attorney,
manager, agent or other principal officer of a company residing in
the Colony, to make returns under this Ordinance within the time
specified in such notice.

40. Every person shall from time to time as required by the
Commissioners, furnish in writing any information or produce
any books or documents relating to any income, return or
assessment (including lists of the shareholders of companies, with
the amount of capital contributed by and dividends paid to each
shareholder, and also copies of balance sheets and of profit and
loss and other accounts) which may be in his possession or
control.

41. (1) The Commissioners may require any bank or other
person, from time to time. to furnish a return showing any money
credited, paid or payable by the said bank or other person to any
person in respect of-
(a) interest or dividends on I-.estments abroad or in the
Colony;
(c) any transaction conducted by the said bank or other person
whereby any person has a right to demand or receive the
said money from the said bank or other person.

1956.

No. 1.

(2) The return required under this section shall contain a
statement as to the amount of money, the names, addresses and
occupations, of the persons to whom the said interest, dividends,
remittances or money may have been paid.

42. Any person who fails to make a return in the manner
and at the time required by section 37, or who refuses, fails or
neglects to deliver any return required under sections 39 and 41,
or who refuses to furnish any information or produce any books
or accounts as required by section 40 of this Ordinance shall be
guilty of an offence against this Ordinance.

PARTNERSHIPS.
carried on by two or more persons jointly the income of any
partner from the partnership shall be deemed to be the share to
which he was entitled during the year preceding the year of
assessment in the income of the partnership (such income being
ascertained in accordance with the provisions of this Ordinance)
and shall be included in the return of income to be made by such
partner under the provisions of this Ordinance.
(2) (a) The precedent partner, that is to say, the partner
who of the partners resident in the Colony-
(i) is first named in the agreement of partnership, or
(ii) if there be no agreement, is named singly or with
precedence to the other partners in the usual name of the
firm, or
(iii) is the precedent acting partner, if the partner named with
the precedence is not an acting partner,
shall make and deliver a return of the income of the partnership
for any year, such income being ascertained in accordance with
the provisions of this Ordinance, and shall declare therein the
names and addresses of the other partners in the firm together
with the amount of the share of the said income to which each
partner was entitled for that year;
(b) Where no partner is resident in the Colony, the return
shall be made and delivered by the attorney, agent, manager, or
factor of the firm resident in the Colony.
(3) Any person who refuses, fails, or neglects to deliver any
return required under the provisions of this section shall be guilty
of an offence against this Ordinance.

NOTICES.
44. (1) Every notice to be given by the Commissioners under
this Ordinance shall be signed by the Commissioners, or by some
person or persons from time to time appointed by them for that
purpose, and every such notice shall be valid if the signature of
the Commissioners or of such person or persons is duly printed or
written :

Penalty for
non-observance
of sections 37,
39, 40 & 41

Partnerships.

Signature of
notices.

Income Tax.

1956.

No. 1.

Ne. I. Income Tax. le6G.

Service of
Notices.

Oommissioaers
to make
assessments.

assessment*.

Provided that any notice in writing under this Ordinance to
any person requiring him to furnish particulars to the
Commissioners, or any notice under this Ordinance requiring the
attendance of any person or witness before the Commissioners,
shall be personally signed by the Commissioners or by any person
duly authorized by them.
(2) A signature attached to any notice and purporting to be
the signature of any person so appointed shall be taken to be the
signature of that person until the contrary be shown.

45. A notice may be served on a person either personally or by
being sent through registered post to his last known business or
private address, and shall, in the latter case, be deemed to have
been served, in the case of persons resident in the Colony, not
later than the seventh day succeeding the day when posted, and
in the case of persons not so resident, the thirtieth day succeeding
the day on which the notice would have been received in the
ordinary course by post, and in proving such service it shall be
sufficient to prove that the letter containing the notice was

ASSESSMENTS.
46. (1) The Commissioners shall proceed to assess every
person chargeable with the tax as soon as may be after the day
prescribed for delivery of the returns.
(2) Where a person has delivered a return, the Commissioners
may-
(a) accept the return and make an assessment accordingly; or
(b) refuse to accept the return and, to the best of their
judgment, determine the amount of the chargeable income
of such person and assess him accordingly.
(3) Where a person has not delivered a return and the
Commissioners are of opinion that such person is liable to pay tax,
they may, according to the best of their judgment, determine the
amount of the chargeable income of such person and assess him
accordingly, but such assessment shall not affect any liability
otherwise incurred by such person by reason of his refusal, failure,
or neglect to deliver a return.

47. (1) If at any time within the year of assessment or
within two years after the expiration thereof, the Commipsioners
shall make an assessment which results in a person being bliarged
to tax for the year of assessment in respect of a total chargeable
income in excess of the chargeable income disclosed in the return
of income rendered by such person, the Commissioners may
(unless the person assessed' proves to the Commissioners'
satisfaction that the omission or incorrectness of the return did

No. 1.

Income Tax.

1956.

Income Tax.

not amount to fraud, covin, art or contrivance, or gross or wilful
neglect) charge such person in addition to the total tax otherwise
charged in the assessment, further tax not exceeding the amount
of tax charged in respect of the excess.
(2) If any person neglects or refuses to render a return of
income as required by this Ordinance, the Commissioners may
(unless such person proves to the Commissioners' satisfaction
that the neglect or refusal was for reasonable cause and ougnt
fairly to be excused) charge such person additional tax not
exceeding the amount of tax which would have been payable if
this subsection had not been enacted.
(3) If any person, for the purpose of obtaining any allowance.
reduction, rebate or repayment in respect of income tax either for
himself or for any other person, or in any return made witn
reference to income tax, knowingly makes any false claim or false
representation, he shall pay treble the tax chargeable in respect
of his total income as if such claim had not been allowed.
(4) Any person who knowingly and wilfully aids or abets any
person in committing an offence under the preceding subsections
shall forfeit a sum not exceeding five hundred dollars.
(5) Without prejudice to the powers conferred by Section 71
the Commissioners may for reasons which may appear to them
sufficient at any time remit in whole or in part any additional tax
charged or penalty imposed under this section.
(6) The powers vested in the Commissioners under the
preceding subsection may be exercised, on appeal under section
51. by the Judge.

48. tl) The Commissioners shall as soon as possible prepa-e
lists of persons assessed to tax.
(2) Such lists (herein called the assessment lists) shall
contain the names and addresses of the persons assessed to tax,
the amount of the chargeable income of each person, the amount
of the tax payable by him, and such other particulars as may be
prescribed.

49. For the purpose of facilitating the assessment of the
income of persons residing in the United Kingdom, the Govern-r
may appoint an agent in the United Kingdom who shall ma.:e
enquiries on behalf of the Commissioners in respect of any such
person as may apply to be dealt with through such agent, and
shall ascertain and report to the Commissioners the amount of
the chargeable income of such person in accordance with this
Ordinance, and shall forward to the Commissioners the accounts
and computations upon which his report is based. The
Commissioners, on receipt of the report, shall enter the amount
reported in the assessment list :

False
statements or
representations.

List of persons
assessed and
no 'ces of
Var'es.sment

Appointment of
agent in the
United
Kingdom.

1956.

Mo. 1.

Income Tax.

Power of
Commissioners
to revise
assessment in
case of
objection.

Provided that if it appears to the Commissioners that any
error has occurred in the accounts or computation, they may refer
the report back for further consideration :
Provided also, that nothing in this section shall prevent the
appeal to a Judge in the Colony conferred by section 51.

50. (1) The Commissioners shall cause to be served personally
on, or sent by registered post to, each person whose name appears
on the assessment lists a notice addressed to him at his usual
place of abode or business, stating the amount of his chargeaole
income and the amount of tax payable by him, and informing him
of his rights under the next subsection.
(2) If any person disputes the assessment he may apply to
the Commissioners, by notice of objection in writing to review and
revise the assessment made upon him. Such application shall
state precisely the grounds of his objection to the assessment and
shall be made within one month from the date of the service of
the notice of assessment :
Provided that the Commissioners, upon being satisfied that
owing to absence from the Colony, sickness, or other reasonable
cause, the person disputing the assessment was prevented from
making the application within such period shall extend the period
as may be reasonable in the circumstances.
(3) On receipt of the notice of objection referred to in
subsection (2) of this section, the Commissioners may require che
person giving the notice of objection to furnish such particulars
as the Commissioners may deem necessary with respect to the
income of the person assessed and to produce all books or other
documents in his custody or under his control relating to such
income, and may summon any person who, they think, is able to
give evidence respecting the assessment to attend before them and
may examine such person (except the clerk, agent, servant or
other person confidentially employed in.the affairs of the person
to be charged) on oath or otherwise.
(4) In the event of any person assessed, who has objected to
an assessment made upon him, agreeing with the Commissioners
as to the amount at which he is liable to be assessed the
assessment shall be amended accordingly, and notice of the tax
payable shall be served upon such person:
Provided always that in the event of any person who, under
subsection (2) of this section, has applied to the Commissioners
for a revision of the assessment made upon him failing to agree
with the Commissioners as to the amount at which he is liable to
be assessed, his right to appeal to a Judge under the provisions of
this Ordinance against the assessment made upon him shall
remain unimpaired.
(5) Upon any application to review under this section, the
Commissioners may permit any Barrister, Solicitor or Accountant
to appear on behalf of the applicant.

No. 1.

1956.

No. 1. Income Tax. 1956.

APPEALS AGAINST ASSESSMENTS.
51. (1) Any person who, being aggrieved by an assessment Appeals
made upon him, has failed to agree with the Commissioners in against
the manner provided in subsection (4) of the preceding section, assessments
may appeal against the assessment to a Judge in Chambers upon notice of appeal
giving notice in writing to the Commissioners within one month and delay for
from the date of the refusal of the Commissioners to amend the appealing.
assessment as desired :
Provided that notwithstanding the lapse of such period, any
person may appeal against such assessment if he shows to the
satisfaction of a Judge in Chambers, that owing to absence from
the Colony, sickness, or other reasonable cause, he was prevented
from giving notice of appeal within such period, and that there
has been no unreasonable delay on his part. Such appeal shall be
by summons, and evidence shall be received at the hearing if
tendered.
(2) Every person appealing shall attend before the Judge in
person on the day and at the time fixed for the hearing of the
appeal:
Provided that if it be proved to the satisfaction of the Judge
that, owing to absence from the Colony, sickness or other
reasonable cause, any person is prevented from attending in
person at the hearing of his appeal on the day and at the time
fixed for that purpose the Judge may postpone the hearing of the
appeal for such reasonable time as he thinks necessary for th.
attendance of tne appellant, or he may admit the appeal to ze
made by any agent, clerk or servant of the appellant, on his behalf.
(3) Seven clear days' notice shall, unless rules made
hereunder otherwise provide, be given to the Commissioners of the
date fixed for the hearing of the appeal.
(4) The onus of proving that the assessment complained of is
excessive shall be on the appellant.
(5) If the Judge is satisfied that the appellant is overcharged
he may reduce the amount of the assessment by the amount of
the overcharge, and if he is satisfied that the appellant is
undercharged he may increase the amount of the assessment by
the amount of the undercharge.
(6) Notice of the amount of tax payable under the assessment
as determined by the Judge shall be served by the Commissioners
upon the appellant.
(7) All appeals shall be heard in camera unless the Judge
shall, on the application of the appellant, otherwise direct.
(8) The costs of the appeal shall be in the discretion of the
Judge hearing the appeal and shall be a sum fixed by the Judge.
(9) The Chief Justice may make rules governing such appeals
and providing for the method of tendering evidence and
appointing places for the hearing of such appeals

Income Tax.

Assessaeuts
etc. not void by
reason of errors
therein in
names and
descriptions.

C ircum st-A4eas
under which
r-payment

(10) Any party dissatisfied with the decision of the Judge on
a point of law may appeal from the same to the Court of Appeal
for the Windward Islands and Leeward Islands established by the
Windward Islands and Leeward Islands (Courts) Order in Council
1939.
(11) Notwithstanding anything contained in section 59 of this
Ordinance, if the Judge is satisfied that tax in accordance with
his decision upon the appeal may not be recovered, the Judge may
require the appellant forthwith to furnish such security for
paymentt of the tax, if any, which may become payable by the
app cllant as may be seen to the Judge to be proper. If such
: jecuri.t is not given the tax assessed shall become payable
forl.h-,ith acnd shall be recoverable forthwith by suit in the name
of th, Commissioners as well a, in the manner prescribed by
rrTiom 61.

ERRORS IN ASSESSMENTS AND NOTICES.
52, No assessment, warrant or other proceeding, purporting
iu be made in accordance with the provisions of this Ordinance,
shall be quashed, or deemed to be void or voidable, for want of
form, or be affected by reason of a mistake, defect, or omission
Iberein, if the same is in substance and effect in conformity with
or according to the intent and meaning of this Ordinance, or an;
Ordinance amending the same, and if the person assessed or
intended to be assessed or affected thereby is designated therein
according to common intent and understanding.
(2) An assessment shall not be impeached or affected-
(a) by reason of a mistake therein as to :-
(i) the name or surname of a person liable; or
(ii0 the description of any income;
(iii) the amount of tax charged;
)b by reason of any variance between the assessment and the
:,otice thereof :
Provided that in cases of assessment, the notice thereof shall
be duly servedd on the person intended to be charged and such
notice shall contain, in substance and effect, the particulars on

REPAYMENT OF TAX.
53. (1) If it be proved to the satisfaction of the Commissioners
tlat any person for any year of assessment has paid tax, by
deduction or otherwise, in excess of the amount with which he is
properly chargeable, such person shall be entitled to have the
amount so paid refunded. Every claim for repayment under this
section shall be made within two years from the end of the year
of assssineA!, to which the claim relates. The Commissioners
shall give a certificate of the amount to be repaid and upon the

No. 1.

1956.

Income Tax.

receipt of the certificate the Treasurer shall cause repayment to
(2) Except as regards sums repayable on an objection or
appeal, no repayment shall be made to any person in respect of
any year of assessment as regards which that person has failed or
neglected to deliver a return or has been assessed in a sum in
excess of the amount contained in his return, provided that he
year, unless it is proved to the satisfaction of the Commissioners
that such failure or neglect to deliver a true and correct return
did not proceed from any fraud or wilful act or omission on the
part of that person.

RELIEF IN CASES OF DOUBLE TAXATION.
54. (1) If any person resident in the Colony who has paid,
by deduction or otherwise, or is liable to pay, tax under this
Ordinance for any year of assessment on any part of his income,
proves to the satisfaction of the Commissioners that he has pail,
by deduction or otherwise, or is liable to pay, Empire income tax
for that year in respect of the same part of his income, he shall be
entitled to relief from tax in the Colony paid or payable by him on0
that part of his income at a rate thereon to be determined as
follows :-
(a) if the Empire rate of tax does not exceed one-half of the
rate of tax appropriate to his case under this Ordinance in the
Colony, the rate at which relief is to be given shall be the Empi-e
rate of tax;
(b) in .any other case the rate at which relief is to be given
shall be half the rate of tax appropriate to his case under th.s
Ordinance.
(2) If any person not resident in the Colony who has paid by
deduction or otherwise, or is liable to pay, tax under this
Ordinance for any year of assessment on any part of his income,
proves to the satisfaction of the Commissioners that he has paid
by deduction or otherwise, or is liable to pay, Empire income tax
for that year of assessment in respect of the same part of his
income, he shall be entitled to relief from tax paid or payable by
him under this Ordinance on that part of his income at a rate
thereon to be determined as follows :-
(a) if the Empire rate of tax appropriate to his case under
this Ordinance, the rate at which relief is to be given shall be one-
half of the Empire rate of tax;
(b) if the Empire rate of tax appropriate to his case exceeds
the rate of tax appropriate to his case under this Ordinance, the
rate at which relief is to be given shall be equal to the amount by
which the rate of tax appropriate to his case under this Ordinance
exceeds one-half of the Empire rate of tax.

Relief in
respect of
Empire
Income Tax.

Residents.

Non-Residents.

1956.

No. 1.

Income Tax.

Computation
of rate of tax.

Period within
which a claim
for relief from
double
taxation.

Arrangements
for relief from
double
taxation of
income.

(3) For the purposes of this section, the expression Empire
income tax means any income tax charged under any law in
force in any Commonwealth country or in any place under Her
Majesty's protection (other than the United Kingdom or other
territories with which arrangements have been made under section
56) provided that the legislature of that part or place has
provided for relief in respect of tax charged on income both in that
part or place and the Colony in a manner similar to that provided
in this section.
(4) For the purposes of this section, the expression "rate of
tax when applied to tax paid or payable under this Ordinance,
means the rate determined by dividing the amount of the tax paid
or payable for the year (before the deduction of any relief granted
under this section) by tne amount of the total income in respect
of which the tax paid or payable under this Ordinance has been
charged for that year, except that where the income which is the
subject of a claim to relief under this section is computed by
reference to the provisions of section 29 of this Ordinance on an
amount other than the ascertained amount of the actual profits,
the rate of tax shall be determined by the Commissioners.
(5) Where a person is, for any year of assessment, resident
both in the Colony and in a part or place in which Empire income
tax is charged, he shall for the purposes of this section, be deemed
to be resident where, during the year, he resides for the longer
period.

55. A claim for relief under sections 54 shall be made
within two years from the end of the year of assessment to which
it relates :
Provided that such a claim, though not made within the said
period of two years, shall be admitted if made within six years
from the end of the said year of assessment and within six months
from the date upon which the relevant amount of United Kingdom
income tax or of Empire income tax, as the case may be, has been
ascertained.

56. (1) If the Governor in Council by order declares that
arrangements specified in the order have been made with the
Government of any territory outside the Colony with a view to
affording relief from double taxation in relation to income tax
and any tax of a similar character imposed by .ma iaws of that
territory, and that it is expedient that these arrangements should
have effect, the arrangements shall have effect in relation to
income tax notwithstanding anything in any arrangement.
(2) On making of an order under this section with respect to
arrangements relating to any territory forming part of the
Commonwealth countries (other than the United Kingdom or the
Colony) section 54 of this Ordinance shall cease to have had effect

No. 1.

1956.

from the beginning of the first year of assessment for which the
arrangements are expressed to apply as respects that territory
except in so far as the arrangements otherwise provide.
(3) Any order made under this section may be revoked by a
subsequent order.
(4) Where any arrangements have effect by virtue of this
section the obligation as to secrecy imposed by section 4 of this
Ordinance shall not prevent the disclosure to any authorised
officer of the Government with which the arrangements are made
of such information as is required to be disclosed under the
arrangements.
(5) The Governor in Council may make rules for carrying out
the provisions of any arrangements having effect under this
section.

TAX CREDITS AGAINST INCOME TAX.

57. The provisions of this section shall have effect where
under arrangements having effect under section 56 of this
Ordinance, tax payable in respect of any income in the territory
with the Government of which the arrangements are made is to be
allowed as a credit against tax payable in respect of that income
in the Colony; and in this section the expression "foreign tax"
means any tax payable in that territory which under the
arrangements is to be so allowed and the expression income tax"
means tax chargeable under this Ordinance.
(2) The amount of the income tax chargeable in respect of
the income shall be reduced by the amount of the credit :
Provided that credit shall not be allowed against income tax
for any year of assessment unless the person entitled to the
income is resident in the Colony for that year.
(3) The credit shall not exceed the amount which would oe
produced by computing the amount of the income in accordance
with the provisions of this Ordinance and then charging it to
income iax at a rate ascertained by dividing the income tax
chargeable (before allowance of credit under any arrangement
having effect under section 56 of this Ordinance) on the total
income of the person entitled to the income by the amount of his
total income.
(4) Without prejudice to the provisions of the preceding
subsection, the total credit to be allowed to a person for any year
of assessment for foreign tax under all arrangements having effect
under section 56 of this Ordinance shall not exceed the total tax
payable by him for that year of assessment, less any tax payable
by him under the provisions of section 34 of this Ordinance.
(5) In computing the amount of the income-
(a) no deduction shall be allowed in respect of foreign tax
(whether in respect of the same or any other income);

Tax Credits
interpretation.

General
Requirements
of residence

Limits on
total credit

1956.

No. 1.

Income Tax.

No. 1. Income Tax. 1956.

(b) where the income tax chargeable depends on the amount
received in the Colohy, the said amount shall be increased
by the appropriate amount of foreign tax in respect of the
income;
(c) where the income includes a dividend and under the
arrangements foreign tax not chargeable directly or by
deduction in respect of the dividend is to be taken into
account in considering whether any, and if so what credit
is to be given against income tax in respect of the dividend
the amount of the income shall be increased by the
amount of the foreign tax not so chargeable which falls to
be taken into account in computing the amount of the
credit;
but notwithstanding anything in the preceding provisions of this
subsection a deduction shall be allowed of any amount by which
the foreign tax in respect of the income exceeds the credit
iherefor.
(6) Paragraphs (a) and (b) of the preceding subsection (but
not the remainder thereof) shall apply to the computation of
total income for the purposes of determining the rate mentioned
in subsection (3) of this section, and shall apply thereto in
relation to all income in the case of which credit falls to be given
for foreign tax under arrangements for the time being in force
under section 56 of this Ordinance.
(7) Where in the case of any dividend, foreign income tax not
chargeable directly or by deduction in respect of the dividend is,
under the arrangements, to be taken into account in considering
whether any, and if so what, credit is to be given against income
in respect of the dividend, the foreign income tax not so
chargeable which is to be taken into account shall be that borne
by the body corporate paying the dividend upon the relevant
profits in so far as it is properly attributable to the proportion of
the relevant profits which is represented by the dividend.

The relevant profits are-
(a) if the dividend is paid for a specified period, the profits
of that period;
(b) if the dividend is not paid for a specified period but is
paid out of specified profits, those profits;
(c) if the dividend is paid neither for a specified period nor
out of specified profits, the profits of the last period for which
accounts of the body corporate were made up which ended before
the dividend became payable.
Provided that if, in a case falling under sub-paragraph (a) or
sub-paragraph (c) of this paragraph, the total dividend exceeds
the profits available for distribution of the period mentioned in
the said sub-paragraph (a) or the said sub-paragraph (c) as the

No. 1. Income Tax. 1956.

case may be, the relevant profits shall be the profits of that period
plus so much of the profits available for distribution of preceding
periods (ether than profts previously distributed or previously
treated as relevant for the purposes of this paragraph) as is equal
to the excess; ard for the purposes of this proviso the profits Uf
the most recent preceding period shall first be taken into account,
then the profits of the next most recent preceding period, and
so on.
(8) Where-
(a) tha arrangements provide, in relation to dividends of
some claaseo, oat not in relation to dividends o01 other classes, that
foreign 6.-x :.ot chargeable directly or by deduction in respect of
dividends is to be taken into account in considering whether any,
and ii so \hat, credit is to be given against income tax in respect
ol tne dii,,idends; and
(0) a dividend is paid which is not of a class in relation to
which thie a ,ngements so provide, then, if the dividend is paid
to a companmi which controls, directly or indirectly, not less than
one-half of thi voting povver in the company paying the dividend,
credit shall be allowed as if the dividend were a dividend of a class
in relation to which the arrangements so provide.
(0) Credit shall not be allowed under the arrangements
against income tax chargeable in respect of the income of any
person ior any year of assessment if he elects that credit shall not
be allowed in the case of his income for that year.
(10) Any claim for an allowance by way of credit shall be
made not later than two years after the end of the year of
assessment, and in lh-e event of any dispute as to the amount
allowable the claim s&-all be subject to objection and appeal in like
manner as an assessment.
(11) Where the amount of any credit given under the
arrangements is rendered excessive or insufficient by reason of
any adjustment of the amount of any tax payable either in the
Colony or elsewhere, nothing in this Ordinance limiting the time
for the making of assessments or claims for relief shall apply to
any assessment or claim to which the adjustment gives rise, being
an assessment or claim made not later than two years from
the time when such assessments, adjustments and other
determinations have been made, whether in the Colony or
elsewhere, as are material in determining whether any and if so
what credit falls to be given.

58. (1) Where the tax paid or payable by a company is Amount of
affected by double taxation relief the amount to be set off under set-Off.
section 26 of this Ordinance, or to be repaid under section 57 of
this Ordinance, in respect of the tax deductible from any dividend
paid by the company shall be reduced as follows :-

Income Tax.

Payment of Tax.

(a) if no tax is chargeable on the recipient in respect of the
dividend, the reduction shall be an amount equal to tax on the
gross dividend at the rate of double taxation relief applicable
thereto;
(b) if the rate of tax chargeable on the recipient in respect of
the dividend, is less than the rate of double taxation relief
applicable to the dividend, the reduction shall be an amount equal
to tax on the gross dividend at the difference between the two
rates.
(2) For the purposes of this section-
(a) if the income of the person chargeable includes one
dividend as is mentioned in the preceding subsection, that
dividend shall be deemed to be the highest part of his income;
(W) if his income includes more than one such dividend, a
dividend shall be deemed to be a higher part of his income than
anor-ther dividend if the net Colonial rate applicable to the former
'dividend is lower than that applicable to the latter dividend;
(ci where tax is chargeable at different rates in respect of
different parts of any such dividend, or where tax is chargeable in
respect of some part of .any such dividend and is not chargeable .n
respect of some other part thereof, each part shall be deemed to
be a separate dividend;
(4) the expression double taxation relief" has the same
meaning as in section 25 of this Ordinance, and the expression
the rate of double taxation relief" means the rate which
represents the excess of the rate of tax deductible from the
dividend over the net Colonial rate applicable thereto.

COLLECTION AND RECOVERY OF TAX.
59. (1) The tax appearing in the assessment lists shall be
payable to the Colonial Treasurer on or before the prescribed date:
Provided that the Colonial Treasurer may extend the
prescribed period upon such terms and conditions as he may
consider just.
(2) Collection of tax shall, in cases where notice of an
objection or an anpeal has been given, remain in abeyance until
such objection or appeal is determined :
Provided that the Colonial Treasurer may in any such case
enforce payment of that portion of the tax (if any) which is not
in dispute.
(3) Where payment of ti-a tax in whole or in part has been
held over pendin-; the result of a notice of objection or of an
appeal, the tax outstanding under the assessment as determined
on such objection or appeal, as the case may be, shall be payable
within thirty days from the receipt by the person assessed of the

No. 1.

1956.

Income Tax.

notification of the tax payable, and, if such tax is not paid within
such period, payment thereof may be enforced under the
provisions of this Ordinance.

60. If any income tax is not paid within the prescribed time
a sum equal to five per centum of the tax payable sball be added
hereto, and the provisions relating to the collection and recovery
of tax shall apply to the collection and recovery of such sum.

61. The provisions of the Land and House Tax Ordinance
relating and incident to the recovery of taxes leviable under the
said Ordinance shall, so far as the same are applicable and subject
to the provisions of this Ordinance and to any rules made
thereunder, apply for the purposes of the collection and recovery
of income tax.

62. Income tax may be sued for and recovered with full costs
of suit, from the person charged therewith in the Supreme Court
as a debt due to the Government of the Colony, as well as by the
summary means provided by this Ordinance.

63. (1) Where the Commissioners are of opinion that any
transaction that reduces or would reduce the amount of tax
payable by any person is artificial or fictitious, or that full effect
has not, in fact, been given to any disposition, the Commissioners
may disregard any such transaction or disposition and the person
concerned shall be assessable accordingly.
(2) Where a person transfers property to a minor, either
directly or indirectly, or through the intervention of a trust or Dy
any other means whatsoever, such person shall, nevertheless,
during the period of the minority of the transferee, be liable to be
taxed on the income derived from such property, or for property
subsequent to such period of minority, the transferor shall
continue to be taxed in respect of the income derived from such
property, or from property substituted therefore, as if such transfer
such transfer was not made for the purpose of avoiding tax.
(3) Where a person transfers property in trust and provides
that the corpus of the trust shall revert either to the donor or to
such persons as he may determine at a future date, or where a
trust provides that during the lifetime of the donor no disposition
or other dealing with the trust property shall be mac'e without the
consent, written or otherwise, of the donor, such person shall
nevertheless be liable to be taxed on the income derived from the
property transferred in trust, or from property substituted

Penalty for
non-payment
within time.

Summary
recovery of tax
Cap. 19 -

RecoveL
action

Artificial
transactions.

Trast subject to
defeasance,
i.e. with
reversionary
rights in donor.

No. 1.

19.

Income Tax.

(4) Nothing in this section shall be deemed to prevent a
decision of th- Commissioners made in the exercise of discretion
given by this section, from being questioned in any appeal against
any assessment under section 51 of this Ordinance.
(5) In this section disposition includes any trust, grant
covenant, agreement or arrangement.

Assessments of
persons leaving
the Colony.

Charging tax
during a
chargeable
year and before
year of
assessment.

64. (1) If in any particular case the Commissioners have
reason to believe that a person who has been assessed to tax may
leave the Colony before such tax becomes payable without having
paid such tax they may, by notice in writing to such person.
demand payment of such tax within the time to be limited in such
notice. Such tax shall thereupon be payable at the expiration of
the time so limited, and shall in default of payment, unless
security for payment thereof be given to the satisfaction of the
Commissioners, be recoverable forthwith in the manner prescribed
by this Ordinance.
(2) If in any particular case the Commissioners have reason
to believe that the tax upon any chargeable income may not lbe
recovered they may at any time, as the case may require-
(a) forthwith, by notice in writing, require any person to make
a return and to furnish particulars of any such income
within the time to be specified in such notice; and
(b) make any assessment upon such person in the amount of
the income returned, or if default is made in making such
a return or the Commissioners are dissatisfied with such
return, in such amount as the Commissioners may think
reasonable; and
(c) by notice in writing to the persons assessed, require that
security for the payment of the tax assessed be forthwith
given to the satisfaction of the Commissioners.
(3) If in any particular case the Commissioners have reason
to believe that tax upon any income chargeable to such tax may
not be recovered, they may at any time-
(a) by notice in writing to the person by whom the tax would
be payable determine a period for which tax shall be
charged and require such person to render within the time
specified therein returns and particulars of such income
for that period;
(b) make an assessment upon such person in the amount of
the income returned, or if default is made in making a
return, or the Commissioners are dissatisfied with such
return, in such amount as the Commissioners may think
reasonable.
(4) Notice of assessment made in accordance with the
provisions of subsections (2) and (3) of this section shall be given
to the person assessed and any tax so assessed (in accordance with

. No. 1.

1956.

Income Tax.

the provisions of subsections (2) and (3) of this section) shall be
payable on demand made in writing under the hand of the
Commissioners, and shall in default of payment, unless security
for the payment thereof be given to the satisfaction of the
Commissioners, be recoverable forthwith.
(5) Any person who has paid the tax in accordance with a
demand made by the Commissioners or who has given security
for such payment under subsections (2) and (3) of this section
shall have the rights of objection and appeal conferred by sections
50 and 51, respectively, and the amount paid by him shall be
adjusted in accordance with the result of any such objection or
appeal.
(6) The provisions of subsections (2) and (3) of this section
shall not affect the powers conferred upon the Commissioners :)y
section 50 of this Ordinance.

65. (1) Where it appears to the Commissioners that with a view
to the avoidance or reduction of tax a company controlled by not
more than five persons has not distributed to its shareholders as
dividend, profits made in any period ending after the first day of
January one thousand nine hundred and fifty-four, which could
be distributed without detriment to the company's existing
business, the Commissioners, by notice in writing to the Company,
may direct that, for the purposes of assessment to tax, such profits
shall, for the period specified in the notice, be deemed to be the
income of the shareholders, and the amount thereof shall )oe
apportioned among the shareholders, and tax shall be assessed
and charged in respect of the sum so apportioned : provided that
in determining whether any company has or has not distributed
a reasonable part of its income as aforesaid, the Commissioners
shall have regard not only to the current requirements of the
company's business, but also to such other requirements as may be
necessary.
(2) Any undistributed income which has been assessed and
charged to tax under this section shall, when subsequently
distributed, be deemed not to form part of the total income from
all sources for the purposes of income tax of any individual
entitled thereto.
(3) Where a member of a company has been assessed to and
has paid tax otherwise than under this section in respect of any
income which has also been assessed and upon which tax has been
paid under this section, he shall, on proof to the satisfaction oi
the Commissioners of the double assessment, be entitled to
repayment of so much of the tax so paid by him as was
attributable to the inclusion in his total income from all sources
of the first mentioned income.
(4) For the purposes of this section-

Undistributed
profits of
companies.

No. 1.

1956.

Income Tax.

Penalties for
offences.

(a) a company shall be deemed to be under the control of any
persons where the majority of the voting power or shares
is in the hands of those persons or relatives or nominees
of those persons, or where the control is by any other
means whatever in the hands of those persons.
The expression relative means a husband or wife,
ancestor, or lineal descendant, brother or sister.
The expression nominee means a person who may
be required to exercise his voting power on the directions
of, or holds his shares directly or indirectly on behalf of
another person.
(b) Persons in partnership and persons interested in the
estate of a deceased person or in property held on trust
shall, respectively be deemed to be a single person.
(5) A discretion conferred on the Commissioners by this
section may be exercised, on appeal under section 51 of this
Ordinance, by the Judge.

PENALTIES.
66. Every person who-
(a) refuses or fails to furnish any return or information as
and when required by this Ordinance or the regulations
made thereunder, or by the Commissioners; or
(b) negligently makes any false return or gives any false
Commissioners in relation to any matter or thing affecting
his own or any other person's liability to taxation according
to this Ordinance; or
(c) refuses or fails without lawful justification to attend and
give evidence when required by the Commissioners or to
answer fully and truly any question put to him, or to
produce any book, document or paper required of him in
accordance with this Ordinance; or
(d) obstructs cr impedes any officer, or any person lawfully
authorised by the Commissioners to do any act, in the
discharge of his duties or in the exercise of his powers
under this Ordinance; or
(e) commits any other breach of this Ordinance or of any
regulations made thereunder for which no other penalty is
expressly provided; or
(f) aids, abets or incites any other person to commit any
breach of this Ordinance or any regulations made
thereunder;
shall be liable on summary conviction to a fine not exceeding
seven hundred and fifty dollars.

No. 1.

1956.

No. 1. Income Tax. 1956.

67. All proceedings for the prosecution of any offence against
this Ordinance shall be commenced within three years next after
the cause of complaint arose.

68. The provisions of this Ordinance shall not affect any
criminal proceedings under any other Ordinance or law.

69. (1) If a person neglects or refuses to pay the tax charged
upon him by virtue of tnis Ordinance, and no sufficient distress
can be found whereby the same may be levied, the Governor may,
by warrant under his hand and the Public Seal of the Colony,
commit such person to prison, there to be kept without bail un.il
payment be made of that sum or security given to his satisfaction
for payment thereof, together with such further sum as he may
adjudge to be reasonable for the costs and expenses of
apprehending and conveying such person to prison, where he shall
be detained and kept according to the tenor and effect of the
warrant.
(2) The Governor may issue his warrant to the Superintendent
of Prisons directing the liberation of any defaulter, and, an receipt
thereof, the Superintendent of Prisons shall forthwith release and
discharge such defaulter out of custody, unless he is under
detention for some other cause than that set forth in the warrant
of commitment.

shall keep in the English language proper books of account
sufficient to record all transactions necessary in order to
ascertain the gains and profits made or the losses incurred in each
to comply with this provision shall be guilty of an offence, and i.n
addition to any penalty incurred he shall be liable to pay any tax
to which he may be assessed under the provisions of this
Ordinance.

71. (1) The Governor in Council may remit the whole or any
part of the tax payable by any person if he is satisfied that it
would be just and equitable so to do.
(2) The power to remit the whole or part of the tax shall
include the power to remit any interest, fees or other charges
thereon.

72. (1) The Governor in Council may from time to time
make rules generally for carrying out the provisions of this
Ordinance, and may in particular, by those rules provide-
(a) for the form of returns, claims, statements and notices
under this Ordinance;
(b) for the deduction ard payment of tax at the souraM in
respect of emoluments and pensions payable out of the
revenue of the Colony;

Time within
which
proceedings to
commence.
Saving for
criminal
proceedings
In case of
refusal to pay
where there are
no distrainable
effects,
Jefaulter may
1,e imprisoned.

Release.

keep accounts
in English.

Power to
remit tax.

Rules

No. 1.

Income Tax.

1956.

Income Tax.

(c) for the payment of tax by monthly or other instalments;
(d) for the modification for the purposes of this Ordinance of
the procedure under the provisions of the Land and House
Tax Ordinance in respect of the recovery of taxes;
(e) for any other matter or thing, whether similar or not to
those above mentioned, in respect of which it may ce
expedient to make rules for the purpose of carrying th,.s
Ordinance into execution.
(2) All rules purporting to be made in pursuance of this
section shall be published in the Gazette and shall come into
operation on such publication or at such other time as may be
named in such rules.
(3) If any person fails to comply with or contravenes the
provisions of any rule made under this Ordinance, he shall ba.
guilty of an offence against this Ordinance.
(4) All rules made under this Ordinance shall be judicially
noticed.

73. The Ordinances mentioned in the First Schedule to this
Ordinance are hereby repealed :
Provided that all rules or orders made under the Ordinances
hereby repealed and in force at the time of the coming into
operation of this Ordinance shall be deemed to have been made
under this Ordinance and shall continue in force until other
provisions shall be made by virtue of this Ordinance.

74. This Ordinance shall come into operation on the first day
of January, 1956.

Repeal and
Saving.

Commencement.

FIRST SCHEDULE

(section 73).

Number and
Year Short Title

No 2.3 of 1948. The Income Tax Ordinance, 1948.
No. 17 of 1949. The Income Tax (Amendment) Ordinance, 1949.
No. 26 of 1950. The Incomo Tax (Amendment) Ordinance, 1950.
No. 16 of 1951. The Income Tax (Amendment) Orainance, 1951.
No. 16 of 1953. The Income Tax (Amendment) Ordinance, 1953.
No. 1 of 1954. The Income Tax (Amendment) Ordinance, 1954.

No. 1.

1956.

No. 1. Income Tax. 1956.

SECOND SCHEDULE (section 24).

RATES AND ALLOWANCES.

ON EVERY DOLLAR RATE TAX AT
On the First $500 3 cents$ 15-00 $500-00 Next$ 500 4 35-00 1,000-00
500 6 65-00 1,500-00
500 8 105-00 2,000-00
500 10 155-00 2,500-00
500 14 225-00 3,000-00
500 16 305-00 3,500-00
500 21 410-00 4,000-00
500 25 535-00 4,500-00
500 32 695-00 5,000-00
2,500 38 1,645-00 7,500-00
2,500 44 2,745-00 10,000-00
2,500 50 3,995.00 12.500.00
2,500 60 5,495.00 15,000.00
Remainder 65 8,495.00 20,000.00
Company Tax is at the rate of 371,Y per centum.

Passed the Legislative Council this 15th day of July, 1954.

0. E. LEIGERTWOOD,
Acting Clerk of Legislative Council.
(J. 38/1950).

This Bill was returned to the Council for amendment under Rule 48 of
the Legislative Council Rules 1954, was recommitted and passed this 4th day
of November, 1955.

0. E. LEIGERTWOOD,
Acting Clerk of Legislative Council.

This Bill was returned to the Council for amendment under Rule 48 of
the Legislative Council Rules, 1954, was recommitted and passed this 2nd day
of February, 1956.

0. E. LEIGERTWOOD,
Acting Clerk of Legislative Council.

PRINTED BY THE GOVERNMENT PRINTER, AT THE GOVERNMENT PRINTING OFFICE,
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[ Price \$1.64. ]
1956.