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Title: Saint Vincent government gazette
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Permanent Link: http://ufdc.ufl.edu/UF00077473/00296
 Material Information
Title: Saint Vincent government gazette
Alternate Title: Government gazette
St. Vincent government gazette
Physical Description: v. : ; 35 cm.
Language: English
Creator: Saint Vincent
Publisher: G.P.O.
Place of Publication: Kingstown, St. Vincent
Kingstown St. Vincent
Publication Date: September 11, 1956
Frequency: weekly
regular
 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: VID00296
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 - 19844741
lccn - sn 89018505
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Succeeded by: Government gazette

Table of Contents
    Main
        Page 275
        Page 276
        Page 277
        Page 278
        Page 279
        Page 280
        Page 281
        Page 282
        Page 283
        Page 284
        Page 285
        Page 286
    Statutory Rules and Orders No. 33: The Income Tax (Deductions) Rules, 1956
        Page A-87
        Page A-88
        Page A-89
        Page A-90
        Page A-91
        Page A-92
        Page A-93
        Page A-94
    Statutory Rules and Orders No. 34: The Income Tax (Double Taxation Relief) (Denmark) Order, 1956 - 4th September, 1956
        Page A-95
        Page A-96
        Page A-97
        Page A-98
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Full Text

























SAINT VINCENT


GOVERNMENT


GAZETTE


~JitbIi~h~d hi) cAltthoritib


VOL. 89.] S .INT VINCENT, TUESDAY, 11 SEPTEMBER, 1956. [No 48.


GOVERNMENT NOTICES.

No. 294.
HURRICANE NOTICE.
It is hereby notified for general information that in the event of a hurri-
cane threatening or approaching the Island, the following warnings will be


CAUTIONARY
(1) A red flag with a black
rectangular centre will be
flown on Police Head-
quarters.

(2) Loud Speaker and Radio
Announcements.
(3) Three saluting guns will
be fired.


(1) A red flag with a black
rectangular centre will be
flown from Police Sta-
tions.
(2) Loud Speaker and Radio
Announcements.


TAKE COVER
(1) Two red flags with black
rectangular centres one
above the other will be
flown on Police Head-
quarters.
(2) Church Bells will ring
for 5 minutes.
(3) Cotton Ginnery whistle
will blow for 5 minutes.
(4) The Siren will blow for 5
minutes.
(1) Two red flags with black
rectangular centres Will
be flown from Police Sta-
tions.
(2) Church Bells will ring
for 5 minutes.


given:-

KINGSTOWN








RURAL AREAS


17th July, 1956.
(W. 25/1949).


No. 382.
RESUMPTION OF DUTY.

With reference to Government Notice
No. 479 of 1st November, 1955, Mr.
0. R. KELSICK, Assistant Administrator
and Establishment Officer, resumed duty
with effect from 4th September, 1956.
11th September, 1956.
(P,F. 508).


No. 383.
With reference to Government Notice
No. 287 of 10th July. 1956, Miss M. E.
FORDE, Office Su perin tendent, Agricul-
tural Department, resumed duties with
effect from 1st Septrember, 1956.
1 1ti September, 19.';.
I(P.F. 72)


c$c~2A" ~














276 SAINT VINCENT, TUESDAY, 11 SEPTEMBER, 1956.-(No. 48).


No. 384.
AIR TRANSPORT LICENSING
AUTHORITY.

With reference to Gazette Notice No.
510 of 22nd November, 1955, Mr. 0. R.
KBLSICK, resumed the Chairmanship of
the Air Transport Licensing Authority
with effect from 4th S..ptember, 1956.
llth September, 1956.
(Q 211964)

No. 385.
TERMINATION OF APPOINTMENT.

Mr. A. V. KING, G ,vernment Secre-
tary, as a Commissioner of Income Tax,
with effect from 4th September, 1956.
11th September, 1956.
(A. 3711944).

No. 386.
ACrING APPOINTMENT.

Consequent on the grant of 14 days'
casual leave to Mr. A. V. KING,
Government Secretary, Mr. 0. E.
LEIGERTWOOD, Senior Clerk, Govern-
ment Office, will continue to act as Gov-
ernment Secretary with effect from
4th September, 1956, and until further
notice.
llth September, 1956.
(A. 6/1944).

No. 387.
CHAfEAUBELAIR TOWN BOARD.

Miss ALETHIA DAISY has been elect-
ed as a member of the Chateaunlelair
Town Board in the place of Miss ISOLA
MARSHALL who has resigned.
11th September, 1956.

No. 388.
BEQUIA DISTRICT COUNCIL.

Mr. DAWSON B. WALLACE has been
elected a Member of the Bequia District
Council in place of Mr. DUDLmiY BROWNE
who has resigned.
llth September, 1956.

No. 389.
VACATION LlAVE.

Mr. S. B. Cox, Senior Clerk, Treasury
Department (Customs & Excise Branch)
has been granted 25 days' vacation leave
with effect from 6th September, 1956.
11th September, 1956.
(P. F. 300).


No. 3'10.
LEAVE PROIR TO RESIGNATION.

Miss ANESTA STEWART, Class III
Clerk, Ministry for Trade and Produc-
tion, has been granted 50 days' vacation
leave with effect from 1st September,
1956 prior to resignation from the Ser-
vice.
llth September, 1956.
(P.F. 679).


No. 391.
TRANSFER.

BRAZILIAN VICE CONSUL AT PORT
OF SPAIN, TRINIDAD.

With reference to Government Notice
No. 117 of 29th March, 1955, it is noti-
fied for general information that SENHOR
ROBERTA CHALU PACHECO, Brazilian
Vice-Consul in Trinidad, has been trans-
ferre.l to the Brazilian Legation in
Warsaw, Poland.
11th September, 1956.
(R 1/1948).


No. 392.


VACANT PO.5T5.


VACANT POST OF PHYSICIAN SPECIAL-
IST, GENERAL HOSPITAL, BARBADOS.

Applications are invited for the post
of Physician Specialist, General Hospital,
Barbados.
2. Qualifications: Applicants should
be registered general medical practition-
ersand should possess the M.R.C.P. or an
equivalent qualification. Post-giaduate
hospital experience is essential.
3. Duties: The Physician Specialist
shall he responsible for the public
medical service of the hospital, shall
perform such other duties as may be
required of him from time to time and
shall act under the general superinten-
dence and direction of the Director of
Medical Servic, s.
4. Appointment and Salary: The post
is full time and pensionable with a salary
in the scale $5,520 x 480-$6,480 per an-
num. A temporary cost of living allow-
ance is also payable at the rate of $156
per annum. The salary is now under
review. Point of entry into the salary
scale will depend on profb ssional qualifl-
cations and experience. The Physician
Specialist is eligible for full ff es in res-
pect of consultations outside the hospital














SAINT VINCENT, TUESDAY, 11 SEPTEMBER, 1956.--(No. 48.) 277


and a non-pensionable allowance equal Secretary, and will be required to per-
to one-half the fees paid into the Pub-, form such other duties as the Director
lic Treasury in respect of specialist of Medical Services may assign.
services rendered within the hospital. 3 Qualifications: Candidates. must
Otherwise private practice is not al- 3e Members of the Chartered Society
lowed. In case of a pensionable appoint- cf Physiotherapists.
ment salary is subject to annual deduc-
tion of 4% under the Widows' and Or- 4. Age Range: 25 to 40 years.
phans' Pension Act unless wholly or 5. General: Leave and Leave Pas-
partially exempt by membership of a sages are granted in accordance with
Widows' and Orphans' Pension scheme the regulations. Quarters are not prc-
of another Government. Appointment vided.
may also be an agreement for a period *SA. On appointment, passages from
of three years. the place of recruitment will be paid
5. Passages: The successful candi- for the officer, his wife and children,
date, if appointed on pensionable terms, not exceeding five persons in all (chil-
will be eligible for the cost of passages dren to be under 18 years, unmarried
for himself and family from the place of and dependent on the officer) and return
recruitment up to a limit of $1,440. If passages to the place of recruitinent on
appointed on agreement, he will be eli- the satisfactory termination of the con-
gible for the cost of passages for himself tract.
and his family on appointment and on 6. Application should be addressed
satisfactory completion of agreement up to the Secretary, Public Service Comr
to a limit of $1.,440 each way. mission, General Post Office Building,
6. Leave and Leave Passages: Leave Georgetown, British Guiana, for deliv-
is granted in accordance with local ery not later than the 15th September,
regulations. Leave passages for pen- 1956. Applications received after this
sionable officer are payable every three date will not be considered. Applicants
and a half years in accordance with the in Public Service must submit their
Civil Establishment (Leave Passages) applications through the normal official
Order, 1952. channels.


7. Quarters: Free furnished quarters
are provided.
8. Applications giving full particulars,
qualifications and experience and ac-
companied by two testimonials, should
be addressed to the Chief Secretary,
Government Headquarters, Bay Street,
St. Michbal, Barbados, and should reach
him by the 22nd September, 1956.
11th September, 1956.
(A 15150).


No. 393.
VACANCY FOR A PHYSIOTHERAPTIST.

A v.tcancy exists for a physiotherapist
(male or unmarried female) on the scale
$3,018 x $120-$3,408// x $144-$3,840
per annum. Commencing salary hi-
accordanc.- with experience; appoint-
ment will be on contract for three years
and a grttity of 224% of salary is pay-
able for each completed period of three
(3) months satisfactory service.
2. Duttes: Attending patients re-
ferred by Specialists and Medical
Officers, and1 administering the neces-
sary treatment to them in the specialised
branches of physiotherapy, such as mas-
sages, medical gymnastics and electro-
therapy. The candidate selected will
work under'the supervision of the Gov-
ernment Radiologist and the Hospital


'SA. is applicable only to candidates re-
cruited overseas.
11th September, 1956.
(A 15/1950 III)


No. 394.
POST OF BUILDING INSPECTOR/
CONSTRUCTION FOREMAN, CENTRAL
HOUSING AND PLANNING AUTHORITY,
DOMINICA.

Applications are invited from suit-
ably qualified persons for appointment
to the post of Building lnspct(or and
Construction Foreman, Central Housing
and Planning Authority, Dominica.
2. The post is non-pensionable and
the appointment will be on contract for
a period of three years under a Colo-
nial Development and Welfare Scheme.
Serving officers may be appointed on
secondment and should submit iLeir
applications through the piop r clan-
nel. The salary of the post is in the
scale of $2,040 x $120-12,640 per
annum. The question of a general
revision of salaries is under active
consideration and ihe scale of the
salary may be revised in the light of
the report of the Salarie,- Revision Com-
missioner. No cost of living allowance
is payable.














278 SAINT VINCENT, TUESDAY, 11 SEPTEMBER, 1956.-(No. 48).


3. The duties of the post may be
summarised as follows:-
(a) to inspect all house building
jobs, stage by stage, during
the course of construction.
(b) to ensure that the materials
and the construction conform
with the specifications and
the rules and regulations of
the Central Housing and
Planning Authority, scheme
by scheme;
(c) to work as construction fore-
man on housing, road, water
and sewerage projects under-
taken by Central Housing and
Planning Authority.
4. Free passages will be provided for
the officer, his wife and not more than
three children under the age of eighteen
years who are unmarried and are depen-
dent upon him, provided that they
accompany him or join him in the
Colony within twelve months of his
appointment. A free passage or pas-
sages back to the place of recruitment
will be provided on completion of the
contract. .
5. Quarters are not provided.
6. Leave will be granted on satis-
factory completion of the contract on
the basis of one week for every com-
pleted period of three months service.
7. Applications stating full name,
age, educational qualifications and
experience should be submitted to the
Executive Officer and Secretary, Cen-
tral Housing and Planning Authority,
Goodwill, Dominica, not later than the
21st September, 1956. No more than
three recent testimonials need be for-
warded with the application.
11th September, 1956.


No. 395.
POST OF CONSTRUCTION FOREMAN.
CENTRAL HOUSING & PLANNING
AUTHORITY. DOMINICA.

Applications are invited from suitably
qualified persons for appointment to the
post of Construction Foreman, Central
Housing & Planning Authority,
Dominica.
2. The post is non-pensionable and
the appointment will be on contract for
a period of three years under a Colonial
Development and Welfare Scheme.
Serving officers may be appointed on
secondment and should submit their
applications through the proper channel,
The salary of the post is in the scale
$1680x$120-$2040 per annum. The


e question of a general revision of sala-
ries is under active consideration and
g the scale of salary may be revised in
the light of report of the Salaries Revi-
sion Commissioner. No cost of living
s allowance is payable.
3. The duties of the post include
works construction foreman on housing,
road, water and sewerage projects under-
taken by the Central Housing & Planning
Authority.
4. Free passages will be provided for
the officer, his wife and not more than
three children under the age of eighteen
years who are unmarried and are depend-
ent upon him, provided that they join
himin the Colony within twelve months
of his appointment. A free passage or
passages back to the place of recruitment
will be provided on completion of the
contract,
5. Quarters are not provided.
6. Leave will be granted on satis-
factory completion of the contract on
the basis of one week for every complet-
ed period of three months service.
7. Applications stating lull name,
age, educational qualifications and ex-
perience should be submitted to the E e-
cutive Officer and Secretary, Central
Housing & Planning Authority,. Good-
will, Dominica, not later than the 21st
September, 1956.
11th September, 1956.


No. 396.
LEGISLATION.

The under-mentioned Ordin ance
which has been assented to by His
Excellency the Governor is published
with this issue of the Gazette :-
No. 28 of 1956.-An Ordinance to
consolidate and amend the law
with regard to public Medical
Officers.
(M. 11/1943).
11th September, 1956.



No. 362.
TENDERS FOR GOVERNMENT
SERVICES.
MISCELLANEOUS SUPPLIMB.

Sealed Tenders will be received until
3 o'clock p.m. on Tuesday, the 18th Sep-
tember, 1956, for the supply to Govern-
ment for the period 1st January to 31st
December, 1957, of such quantities of lhe
undermentioned articles- as may be















SAINT VINCENT, TUESDAY, ll EPI'EMBER, 1956.-(No. 48). 279


daily or otherwise required for the use
of the Prisons Department:-
Breadfruit ..... per lb.
Plantains ...... 100 lb.
Potatoes (sweet) ...... ,100 lb.
Tannias .. ,, 100 lb.
Yams ...... 100 lb.
Processed local Cocoa..... lb.
Kallaloo ..... lb.
Tenders are to be addressed to the
Chairman, Tenders Board, Treasury
Building, and distinctly marked on the
envelope "Tender for Supplies to Pris-
ons". Printed forms will he issued on
application at Government Office.
Any delivery charge should be stated
on the Tender separate from the actual
price of the commodity.
The Government does not bind itself
to accept the lowest or any tender, and
reserves the power of accepting any part
of a tender.
Nothing in any contract which may be
entered into will be considered as affect-
ing' the right of the Government to
import at any time any articles it may
require notwithstanding such supply is
contracted for locally.
The attention of parties tendering is
particularly directed to the "conditions
of contract" inserted at the end of this
notice which will be binding on them.
CONDITIONS OF CONTRACT.
1. The Contract to be from 1st Jan-
uary, to 31st December, 1957.
2. The Contractor undertakes to de-
livfr at his own expense into the Stores
of the Institution the articles placed oppo-
site his name at the price stated, on
such days, at such times, and in such
quantities as may be stated on the
requisitions of .the Head of Department
or Officer in charge.
3. Every article supplied must be of
a Round, good quality, and no article is
to be substituted for the one requisi-
tioned for without the consent of the
requisitioning officer first obtained.
4. Any articles considered by the
Heed of Department or Officer in charge
to be of inferior quality may be rejected
by him, and shall be immediately re-
moved and replaced by the Contractor
at his own expense, without any allow-
ance being made to him f r such arti-
cles
5. If the rejected articles are not re-
moved within 9 hours from the time
notice shall have been given to the Con-
tractor, they will be returned to, and at
th" expense of the Contractor; pro..
vided that if the Contractor gives such
explanation as may be satisfactory to
the Administrator, the ex'inse of such
return shall not be charged.
s. Should the Contractor neglect or
retuse to replace rejected articles or to
supply any of the articles contracted


for at the times stated in the requisi-
tions, the Head of Department or Offi-
cer in charge, shall be at liberty to
purchase the said articles from other
persons; and the difference between
the price paid for such articles and the
contract price shall be deducted from
the next payment made to the Con-
tractor.
7. The Head of Department or Offi-
cer in charge r.-ay, if he should deem it
necessary, purchase- articles of perish-
able food such as bread, inmat, etc., at
once to replace rejected articles.
8. If the Contractor should persist
in 5uch irregularities as stated in para-
graph 6, the Administrator shall have
tke power to terminate the contract
immediately or at such time as may
appear to him proper and convenient.
9. The contract may be terminated
at any time by one month's notice being
gir'en either by the Contractor to the
Administrator or by the Administrator
to the Contractor.
28th August, 1956.
(W. 58/1950).


No. 363.
Sealed Tenders will be received until
3 o'clock p.m. on Tuesday, 18th Septem-
ber, 1956, for the supply to Government
for the period 1st January to 31st
December, 1957, of such quantities of
the undermentioned articles as may be
daily or otherwise required for the use
of any Government Department.
Tenders are to be addressed to the
Chairman, Tenders Board, Treasury
Building, and distinctly marked on the
envelope "Tender for Supplies to Gov-
ernment Institutions etc." Printed
Forms will be issued on application at
Government Office.
Any delivery charge should be stated
on the tender separate from the actual
price of the commodity.
The Government does not bind itself
to accept the lowest or any tender, and
reserves the power of accepting any
part of a tender.
Nothing in any contract which may
be entered into will be considered as
affecting the right cf the Government
to import at any time any articles it
may require notwithstanding such sup-
ply is contracted for locally.
The attention of parties tendering is
particularly directed to the "conditions
of contract" inserted at the end of this
notice which will be binding on them.
Beef, fresh with and
without bone ..... per pound
Firewood ..... per cord
Gasolene and kerosene per gallon


..... per pound


Mutton














280 SAINT VINCENT, TUESDAY, 11 SEPTEMBER, 1956.-(No. 48).


Conditions of Contract.
1. The contract to be from 1st January
to 31st December, 1957.
2. The Contractor unCertkes to de
liver at his own expense into the Stores
of Institutions the articles placed oppo
sitc his name at the prices stated, on such
days, at such times. and in such quanti.
ties as may be stated on the requisitions
of the Head of the Department or Officer
in charge.
3. Firewood for the Extension Hospital,
Montrose, Leper XA-ylum, Fort Char-
lotte, Mental Hospital, Villa and Pauper
Asylum, Glen, to be delivered stacked at
the respective places named.
4. Every article supplied must be of a
sound, good quality, and no article is to
be substituted for the one requisitioned
for without the consent of the requisi-
tioning officer first obtained.
5. Any articles considered by the Head
of Department or Officer in charge to be
of inferior quality may be rejected by
him, and shall be immediately removed
and replaced by the Contractor at his
own expense, without any allowance be-
ing made to him for such articles.
6. If the rejected articles are not re-
moved within 9 hours from the time no-
tice shall have been given to the Con-
tractor, they will be returned to, and at
the expense of the Contractor; provided
that if the Contractor gives such explana-
tion as may be satisfactory to the Admin-
istrator, the expenses of such return shall
not be charged.
7. Should the Contractor neglect or
refuse to replace rejected articles or to
supply any of the articles contracted for
at the times stated in the requisitions,
the Head of Department or Officer in
charge, shall be at liberty to purchase
the said articles from other persons; and
the difference between the price paid for
such articles and the contract price shall
be deducted from the next payment made
to the Contractor.
8. The Head of Department or
Officer in charge may, if he should deem
it necessary, purchase articles of perish-
able food such as bread, meat, etc., at
ohce to replace rejected articles.
9. All fresh meat contracted for must
be slaughtered in the Slaughter-house in
Kingstown.
10. If the Contractor should persist in
such irregularities as stated in para-
graph 6, the Administrator shall have
power to terminate the contract imme-
diately or at such time as may appear to
him proper and convenient.
11. The contract may be terminated
at any time by one month's notice being
given either by the Contractor to the
Administrator or by the Administrator to
the Contractor.
28th August, 1956.


No. 364.
Tenders are hereby invited, and will
he received up to 3.00 p.m. 01o Tuesday,
- 18th S'pl:temier, 19.56. for the supply of
fresh whole milk to thi following Gov-
- erment Insti;utions for the 3yar 1957:-
Colonial Hospital, Kingst(own (includ-
" ing LExtlension Hos uital).
Nurses' Hostel, Moitrse,
Lewis Punnett Home for the Aged
Poor, Glen,
Leper Asylumi, Fort Charlitte,
Mental Hospital. Calliaquna.
2. Thi average daily requirements
will be :-
Colonial I hospital 294 Imperial pint
Nutrse,' Hotel 30
Lewis Punnett
Iome 32 .
Lepr r Asylum 8 ,,
Mental Hospital 46 .,
3. The milk must contain not less
than 3 per cent of fats and 8,) per cent
of non-fatty solids and is to be deliv-
ered ii good conditions at the Iostlitn-
tion concerned. Thel coiitiac will be
tPrminable by three months' notice on
either side.
4. Tenders are to be addressed to the
Chairman, Tenders Board, Treasury,
and the envelopes are to be marked
Tender for Milk. "
5. Any delivery charge should be
stated on the Tender separate from the
actual price of the commodity,
28th August, 1956.


No. 365.
CONVEYANCE OF MAILS, PARCELS,
PASSENGERS AND CARGO (LEEWARD).

Tenders will be received up to 3 p.m..
on Tuesday, 181h September, 1956, for
the conveyance tlaily of mails, including
Parcel Post nails from. to, anid between
each and all the Post Oflice of Kings-
town, Layou. Barronallie. Cnm:ntrland,
Troumaca, Chateauibelaii and Questelles
on th-- Leeward coast of the Islandl of
St. Vincent by Motor Launch f' oni 1st
January to 31st Dec(niber, 1957.
2. The Motor Launch will be re-
quired to leave Chateau belair at about
7.a in. daily except on the Thursday
following the first Wednesday of each
month, and to return to Clhateaubelair
leaving Kingstown about 3.00 p.m.
daily except on the fist Wednesday
only of each month. On the first Wed-
nesday of each month the Launch will
be required to leave Kingstown for
Chateaubelair at about 1.30 p.m. and
return to Kingstown the sane evening














SAINT VINCENT, TUESDAY, 11 SEPTEMBER, 1956.-(No. 48). 281


leaving Chateaubelair at 7.00 p.m. The
hours of leaving Chateaubelair and
Kingstown may be modified by the
Colonial Postmaster.
3. The Motor Launch will be re-
quired to provide a service for the
carriage of passengers and cargo at the
present fixed rates which will be sup-
plied to intended Tenders, if required,
on application at Government Office and
to call on the itinerary in each direction
at Clare Valley for this purpose and for
the purpose of collecting the mails
from and delivering the mails to the
Questelles Post Office.
4. All mails will be delivered at and
collected from the General Post Office,
and District Post Offices except that
where such provision is made mails
may be delivered to and collected from
the mail carriers of the District Post
Offices.
5. The contract will be for a period of
one year to 31st December, 1957.
6. Tenders should state the amount
of subsidy required and should be
addressed to the Chairman, Tenders
Board, Treasury, and distinctly marked
"Tenders for conveyance of Mails,
Passengers and Cargo (Leeward)."
7. The Government does not bind
itself to accept the lowest or any
tender.
28th August, 1956.
(Q 5/1948).

No. 366.
TENDERS FOR MOTOR CAR SERVICE.

Sealed Tenders are invited for the
provision of motor cars for the convey-
ance of public officers during 1957,
The Tenders submitted should con-
tain particulars of the charges proposed
to be male for waiting. Rates submitted
should not exceed those contained in
Statutory Rules and Orders, No. 15 of
1947.
The contract will be terminable by
one month's notice on either side, and
the person to whom the contract is
awarded will be required to enter into
a bond with Government for the satis-
factory performance of the contract.
Tenders close at 3 p.m. on Tuesday,
18th September, 1956. and should be
addressed to the Chairman, Tenders
Board, Treasury, Kingstown, and dis-
tinctly marked on the envelope "Tenders
for Motor Car Service."
Government does not bind itself to
accept the lowest or any tender.
28th August, 1956.
(P. 2111944).


No. 378.
TENDERS FOR THE SUPPLY OF UNIFORMS
FOR GOVERNMENT MESSENGERS.

Tenders are invited for supplying and
making khaki uniforms for Government
male messengers for the period 1st
January to 31st December, 1957.
2. The khaki must be of the same
shade and texture for each uniform, and
samples.should be submitted with the
tender.
3. The number of messengers is 24
and two uniforms consisting of long
Trousers and short sleeve d shirts with
two flap pockets and shoulder straps will
be required in each case.
4. Tenders, which will be received
up to 3 p.m. on Tuesday, 18th Septem-
ber, 1956, must be sealed and addressed
to th, Chairman of the Tenders Board,
Treasury Department, Kingstown, and
distinctly marked on the envelope "Ten-
der for the supply of Uniforms for
Government Messengers".
5. The Government does not bind
itself to accept the lowest or any tender.
4th September, 1956



No. 367.
MISCELLANEOUS NOTICES.

LONDON SCHOOL OF ECONOMICS AND
POLITICAL SCIENCE.

It is notified for general information,
that thenext School Entrance Examina-
tion forthe London School of Economics
and Political Science will be held on
Wednesday, 27th Febluary, 1957. and
will consist of one or two papers of a
general nature.
2. Candidates desirous of taking this
examination are advised that formal
application must first be made to the
Overseas Student Committee of the
Academic Board. The applications must
be submitted in the first instance to
the Local Education Officer, who will
cause them to be forwarded to the
Colonial Office for onward transmission
to the L.S.E.
3. The last date for the receipt of
applications at the L.S.E. will be 1st
January, 1957, and candidates taking the
Entrance Examination will be required
to pay an entry fee of 1 ($4.80), and
be responsible for any local charges (as
for example, for invigilation), which
may arise.
4. It is stressed that applications
should be received as early as possible
before 1st January, 1957, as reasonable














282 SAINT VINCENT, TUESDAY, 11 SEPTEMBER, 1956.-(No. 48).


time should be allowed for postal
transmission.
28th August, 1956.
(E. 16/1947).

No. 368.
Compensation for British Property Nation-
alised under Polish Law and certain Debts
due by Polish Debtors.

THE FOREIGN COMPENSATION (POLAND)
(DEBTS) ORDER 1956
THE FOREIGN COMPENSATION (POLAND)
NATIONALISATIONN CLAIMS)
ORDER 1956.

The above Order-in-Council (S.I. 1956
Nos. 617 and 618) have been received in
the Colony and are available for inspec-
tion at the Government Office by per-
sons interested.
The Orders-in-Council relate to the
distribution of compensation to be paid
by the Polish Government under the
terms of the Anglo-Polish Agreement of
November 11, 1954 regarding the Settle-
ment of Financial Matters (Command
9343).
The Agreement provided that the
Polish Government would pay to the
United Kingdom Government the sum
of 5,465,000 of which (a) the sum of
2,665,000 would be in full and final
settlement of claims in respect of cer-
tain British property, rights and in-
terests affected before November 11,
1954 by certain Polish measures of
nationalisation and expropriation, and
(b) the sum of 2,800,000 would be in
full and final settlement of debts due to
the United Kingdom Government or to
certain British nationals,the payment of
which had been guaranteed by the Polish
Government, and of other pre-war bank-
ing and commercial debts. The com-
pensation is payable by the Polish
Government in instalments spread over
a number of years and will be distribu-
ted at suitable intervals.
The Orders-in-Council empower the
Foreign Compensation Commission 1,
Princess Gate, London, S. W. 7, to
receive applications from and to deter-
mine the claims of individuals, corpora-
tions, firms or associations who fulfil the
requirements of the Orders. Attention
is invited to Articles 7 and 11 of each
Order and to Article 12 of the Foreign
Compensation (Poland)(Nationalisation
Claims) Order or Article 13 of the
Foreign Compensation (Poland) (Debts)
Order. A schedule of the relevant
Polish measures of nationalisation or
expropriation is attached to the former
Order.


Prospective applicants under either
Order are advised to send their names
and addresses to the Foreign Compen-
sation Commission ;as soon as possible
to ensure that they receive the appro-
priate application forms. Applications
under the Orders must be made to the
Commission on or before April 24, 1957.
28th August, 19.56,
By Command,
0. E. LEIGERTWOOD,
Acting Government Secretary.
GOVERNMENT OFFICE,
11th September, 1956.


DEPARTMENTAL AND
OTHER NOTICES.

EDUCATION NOTICE.

A competitive examination for the
award of scholarships for boys and girls
tenable at the Grammar School and the
Girls' High School will be held at the
Richmond Hill Government School on
Friday, 5th October, 1956, beginning at
9.00 a.m.
2. The Scholarships are open to pupils
attending Government or Assisted Pri-
mary Schools or Private Schools which
satisfy the requirements of the Board
of Education, and entitle the holders
to free tuition, games and Library fees
and the necessary school books and
stationery. A maintenance grant at the
rate of ninety-six dollars per annum
is payable to scholarship holders whose
normal place of residence is at least
two miles from the limits of Kings-
town measured by the shortest public
highway and who have to live away
from home for the purpose of taking
advantage of the scholarship.
3. Candidates must (a) have been less
than 12 years of age on the 15th Sep-
tember, 1956. Age must be proved by
a birth or baptismal certificate.
(b) have attended a Government
or Assisted Primary School or
Private School which satisfies
the requirements of the Board
of Education. during the twelve
months preceding the 15th Sep-
tember, 1956, for not less than
75% of the maximum attend-
ances possible during such
period, as shown in the Attend-
ance Register kept in the
School.
(c) furnish certificates of good con-
duct from the Head Teacher or
Head Teacheis of such school
or schools,















SEPTEMBER, 1956.-(No. 48). 283


(d) be natives of the Colony, or
children of natives or have been
resident in the Colony for at
least two years.
4. The Education Officer is em-
powered to accept for examination any
candidate who, through illness has failed
to comply with the requirements of
paragraph 3 (b) above, with respect to
the number of attendiinces.
5. No Scholarship shall be awarded
to any candidate who obtains less than
one-third of the possible minrks in each
subject andi less than one-half of the
total possible marks in the examination.
6. Scholarships are awarded for a
period of not more than six years
provided the scholar's attendance, con-
duct and progress its shown by the term
reports are considered satisfactory.
7. Candidates will be examined in
English, including Reading, Arithmetic
and General Knowledge.
8. Applica:tions;ccompanied by prop-
er proof of age must reach the Education
Officer not later than Saturday, 15th
September, 1956.
C. V. D. HADLEY,
Education Officer.
Department of Education,
St. Vincent.
28th August, 1956.


NOTICE.

TENDERS FOR CLEARANCE OF VILLA
AIRPORT CHANNEL.

Tenders are invited for clearing the
seaway channel at Villa Airport.
The channel is approximately six
hundred feet long by two hundred feet
wide and consists of that portion of the
sea between Rock's Point and the Reef
to the east of Young's Island.
The sea bottom consists of coral
growth and has to be cleared to a mini-
mum depth of Five feet below lowest


low water level. Approximately three
thousand six hundred cubic yards of
material are to be removed and disposed
of by the Contractor. Survey Plan
showing the seaway and surroundings
of the area may be seen at the Public
Works Department.
The Contractor will supply all labour,
tools, and equipment for the removal
and disposal of the material including
explosives which may be purchased
from Government.
The Contractor must satisfy Govern-
ment that blasting operations will be
carried out by a person holding a license
for this type of work.
Final payment of the Contract will be
made on the completion of the channel
clearance to the satisfaction of the Gov-
ernment.
The Government is not bound to accept
the lowest or any of the Tenders which
should be submitted to the Superinten-
dent of Works, not later than 3.00 p.m.
on the 17th September, 1956, and marked
"Tenders for Channel Clearance-St.
Vincent Airport."
R. G. SMITH,
Superintendent of Works.
llth September, 1956.

NOTICE.

Exporters of produce are hereby noti-
fied that this Department will refuse to
issue Certificates o' Fitness for Export
for any produce which is not free of
unnecessa y foliage, trash and soil or
in any other way unfit for export.
2. Exporters must pay particular
attention to having their produce clean
and in good condition before presenting
it for inspection, This applies particu-
larly to sweet Potaoes which are far too
frequently cover, d with soil. broken
and of poor quality.

J. M. CAVE,
Superintendent of Agriculture.
25th August, 1l56P.


TREASURY NOTICE.

LAND AND HOUSE TAX DEPARTMENT.

Notice is hereby given that the undermentioned persons having become
defaulters under the "Land and House Tax Ordinance", their properties having
been levied upon will be offered for sale at 1 p.m. on Saturday 29th September,
1956, at the Treasury, Kingstown, for the recovery of taxes due.

C. R. I. ROBINSON,
Ag. Accountant General.
Treasury Chambers,
Kingstown.
21st August, 1956.


SAINT VINCENT, TUESDAY, 11















284 SAINT V[NCONT, TUEEi).VY, 11 SEPTEMBER, 1956.-(No. 48.)


Name of Owner or
Occupier


Alexander, Ethel
Ambris, Alpha
Augustus, Gloviana
Bailey, Ida
Bascombe, Christiana
Bennett, Cecil
Bennett, Georgiana
Bennett, Herbert Hrs ......
Bowman, Westmore
Brown, Cardon
Brown, Charles
Brown, Charles A.
Brown, Dcsia and Joyce ......
Brown, Hilton
Brown, Lester
Cain, Rebecca
Charles, David
Daniel, Walter, Sr.
DaSilva, Benedict
Frederick, Sarah
Grant, Arthur
Griffith, Emily
Guy, James A.
Hackshaw, Thomas
Hector, Edgar
Henry, Martin
Huggins, Richard E.
Jackson, Olive
John, Walton
Joseph, Verdon

Lewis, Ezekiel
Lewis, Florence
MacKenniss, James
MacMillan, Anna
McDonald, Martha
Ollivierre, Agatha
Ollivierre, Maggie
Parsons, Anna Lee
Parsons, E. M., Hrs.
Parsons, Errol
Parsons, Philian
Parsons, Wilfred
Payre, Mabel
Peer, Samuel
Peters, Edith
Primus, Dorothy
Quashie, Miriam
Richards, Arthur
Samuel, Norman
Saunders, Christiana
Shearman, Felix
Simon, Augustus
Simmons, Robertha
Stephenson, Lightburn ......
Thomas, John, Hrs.
Thomas, May
Thompson, Joseph
Warren, Bobby
Williams, Abraham
Williams, Ida
Williams, Minelva
Wynne, Samuel


Situation of
Property


Ric!land Park
Freeland
Richland Park
Mesopotamia
Mt. Pleasant
Freeland
Carriere
Mesopotamias
Richland Park
Carrier
Dumbarton
Mesopotamia
Hopewvell
hopewveil
Mesopotamia
Richland Park
Richland Park
Richland Park
Mesopotamia
Mesopotamia
Hopewell
Cane End
ML. Pleasant
Ricnl:.nd Park
Richland Park
Richland Park
Mesopotamia
Mesopotamia
Glenside
Richland Park

Hopewell
Richlanmr Park
Mssopc bt:ria
Freeland
Richland Park
Mesopotamia
Mesopotamia
Carriere
Mesopotamia
Mesopotamia
Richland Park
Mesopotamia,
Mt. Pleasant
Freeland
Richland Park
Richland Park
Richland Park
Richland Park
Rishland Park
Mt. Pleasant
Cane End
Richland Park
Richland Park
Mesopotamia
Richland Park
Montique
Richland Park
Richland Park
Adelphi
Farm
Richland Park
Mt. Pleasant


Description of
Property


1 House spot
1 Dwelling House
1 House spot
1 Dwelling House
32 poles
2 roods
2 acs. 2rds.
1 Dwelling House
1 Dwelling House
1 Dwelling House
1 Dwelling House
1 acre
4 acres, 3rds.
2 rds., 32 poles
1 acre, 2 rds.
1 House spot
1 House spot
4 acres, 2 rds.
1 Dwelling House
1 House spot
1 House spot
1 Dwelling House
1 Dwelling House
1 Dwelling House
1 House spot
1 House spot
1 House spot
1 Dwelling House
1 House spot
1 Dwelling house and
1 spot
1 Dwelling House
1 Dwelling House
1 Dwelling House
1 House spot
1 Dwelling House
1 Dwelling House
1 Dwelling Ilouse
1 acre
1 Dwelling House
1 Dwelling House
1 Dwelling House
1 Dwelling House
1 Dwelling House
1 Dwelling House
1 Dwelling iloute
1 Dwelling House
1 House spot
1 Dwelling House
16 poles
1 Dwelling House
1 House spot
1 House spot
1 Dwelling House
1 Dwelling House
32 poles
1 Dwelling House
1 Dwelling House
1 House spot
2 acs., 2rds.
1 rd.
1 Dwelling House
1 Dwelling House















SAINT VINCENT, TUESDAY, 11 SEPTEMBER, 1956-(No. 48). 285


NOTICE.

UNDER THE LIQUOR LICENCE ORDINANCE, 1948.

It is hereby notified for general information that the Quarterly
Licensing Sessions will be held in the undermentioned! Parishes for the purpose
of hearing, applications from applicants in their respective Parishes for the
granting of Certificates in accordance with the provisions of the Liquor Licences
Ordinance, 1948 at the time and places hereunder.


Parish.


Time and Place of Session.


St. George & St. Andrew ... At the Court House, Kingstown, on
Thursday the 20th day of September,
1956, at 10 a.m.
Charlotte ... At the Court House, Georgetown, on
Friday the 14th day4 of September, 1956,
at 10 a.m.
St. Patrick ... At the Court House, Barrouallie on Mon-
day the 10th day of September, 1956,
at 10 a.m.
Notices of intention to oppose the grant of any Certificates, stating in general
terms the grounds of the opposition, must be served upon the applicant and
upon the Magistrate not less than seven days before the day fixed for the
holding of the Licensing Sessions.
N. A. BERRIDGE,
Magistrate.

PARTICULARS OF APPLICANTS FOR NEW CERTIFICATES
AND TRANSFERS.


Parish. N lunes o


St. George & Blue La
St. Andrew ... Hou
James V
Webl
James A
James I
United

Everard

Isabell e


Fitz-Cla

C'. rl, it, ... Ridlry
Harold
Victor l
Maurice

Haynes

Alban I

Felton
Patricia

St. Patrick ... Victor I


- .1


f Applicants. Occupation.


goon Guest
se Proprietors
Villiam
)b Shopkeeper
IcLean ,,
)ickson ,,
Traders Ltd. Merchants

M. Edwards Shopkeeper


Morris


rence Joslyn

Ryan
Pilgrim
1. John
Young

McDowall

eriera

Husbands
Williams


Patrick


GeorgI Davis


Residence.


Ratho Mill

Edinboro
Stubbs

Kingstown


Situation of
Premises.


Ratho Mill

Edinboro
Stubbs
do.
Lot 109 Middle
St., Kingstown
Middle Street,
Kingstown
Lower Bay
QS t Ki;


r eJL C ,
town
,, Diamo,nld Rivulet R
Diamo
Colonarie Colonarie
Georgeiownv Georgeto'
Bridgetown New Pro,
Peasant Caratal Caratal V
Prop'r Village
Shopkeeper Park Hill Park Hill
Village
South South Ri
Rivers
Park Hill South Ri
,, New New Pros
Prospect
Spring Spring V
Village
Spring Spring V
Village


,)ngs-

oad,
Ind

wu
aspect
village



vers

vers
aspect

village

village


MAGISTRATE'S OFFICE,
KINGSTOWN.
25th August, 1956.














286 SAINT VINCENT, TUESDAY, 11 SEPTEMBER, 1956.-(No. 48).


NOTICE.

BARROUALLIB TOWN BOARD

BY ELECTION
Notice is hereby given that according
to Section 16 (c) of the Local Govern-
ment Ordinance No. 17 of 1951, the
seat of Mr. EDMUND JOACHIM has be-
come vacant, he having been absent from
the Colony for more than thirty days
without leave of Authority. Conse-
quently the Cleark will be in attendance at
the Town Office B' rrouallie, on Monday
17th September, 1956 between the hours
of 10.00 a.m. and 2.00 p.m. for the pur-
pose of receiving nominations to fill the
vacancy.
Should a Poll be required, it will be
taken at the Town Hall on Monday 24th
September, 1956, from 9.00 a.m. to 12
noon and from 1.00 p.m. to 5.30 p.m.

GERALD DICKSON,
Clerk and Returninq Officer.
3rd September, 1956.


POLICE NOTICE.

The following articles were picked up
at the Peace Memorial Hall on 2nd
June, 1956 and are now at Central
Police Station where they may be
claimed by the owners:-
One (1) gold plated bangle
Three (3) odd earings.

S. A. ANDERSON, Lt.-Col.,
Chief of Police.

Office of Chief of Police,
Police Headquarters,
Kingstown,
30th August, 1956.


NOTICE TO MARINERS.

BASSETERRE HARBOUR.

Port Lights at Basseterre, St. Kittx,
B.W.I. restored to original efficiency.

A. L. WILLIAMS,
Acting Port Of. cer
St. Vincent.


IN THE SUPREME COURT OF
THE WINDWARD ISLANDS AND
LEEWARD ISLANDS
A.D. 1956

Suit No. 12.
Between
CARLISLE ANDERSON Plaintiff
and
EDMUND WILLIAMS Defendant
NOTICE is hereby given that on Sat-
urday the 29th day of September, 1956,
between the hours of 12 o'clock noon
and 3.00 p.m. there will be put up for
sale at the Court House in Kingstown
the right title and interest of Edmund
Williams the above-named defendant in
and to his one-third share of the under-
mentioned goods and chattels levied
upon by virtue of a writ of seizure and
sale issued in the above suit:-
One house, sides boarded, roof cov-
ered with galvanise, situated at
Kingstown Hill.

Dated this 6th day of September,
1956.

C. E. A. RAWLE,
Registrar Supreme Court.


PRIMED BY THE GOVERNMENT PRINTER, AT THE GOVERNMENT PRINTING OFFICE,
KaNGSTOWN, ST. VINCEN2
[ Price: 24 cents. I





87

SAINT VINOENT.

STATUTORY RULES AND ORDERS,

1956, No. 33.

INCOME TAX (DEDUCTIONS) RULES.

(Gazetted 4th September, 1956.)


1. Short title. These Rules may be cited as the Income Tax (Deduc-
tions) Rules, 1956.

2. Interpretation. In these Rules, unless the context otherwise re-
qluires--
"agricultural works" means any of the following used in connection with
agricultural operations:-
(1) Any building of a permanent nature except any such building which
is used by the individual-
(a) as the homestead of himself and his family or as a dwelling place for
a manager or other employees and their families; or
(b) as an office; or
(c) as an industrial building as defined in this rule; and
(2) soil conservation works, dams, wells, boreholes and dipping tanks;
*"industrial building" means-
(a) any building which contains, and is used solely or mainly for the
purpose of operating machinery worked by steam, electricity, water
or other mechanical power;
(b) any building which is on the same premises as any otper building
mentioned in paragraph (a) of this definition, and which in the
opinion of the Commissioners suffers depreciation by reason of the
operation of machinery installed in such other building;
(c) any building which in the opinion of the Commissioners, suffers
depreciation by reason of the use of chemicals, corrosives, furnaces
of any description or any other agent directly utilised in the parti-
cular trade or industry of which the building forms an integral and
essential part; or
(d) any building erected and used for the purpose of carrying out
industrial or agricultural research or scientific experiments into
improved or new methods of manufacture or agriculture;
"plant and machinery" includes any plant and machinery used by a taxpayer
for the purposes of his trade;
"residual value" means the cost to a taxpayer of any industrial buildings,
agricultural works, plant and machinery after deduction from such cost
of the total of-

22 So?





88
(a) all alhowances made therefore: inder rtle 3 and rule 4 of these
Rules; -
(b) all allowances of a similar, nature made therefof under any
income tax legislation in force before the coming into operation
of these iules: -
Provided that the residual value'of any of the' Maid items shlll not
exceed the original cost thereof to the individual reduced Kif thevapprQ-
priate allowance therefore had been made under rule 4 of these Rudes for
each year subsequent to the acquisition of such items by the taxpayer, or
such other sum as the Commissioners may In their discretion think just
and reasonable;- 1
"taxpayer." means a person liable to tax;
"trade" includes anytrade, business, profession or vocation. -

3. Initial Allowances. For the purpose-of ascertaining the chargeable
income of a taxpayer, there shall be deducted from his gross 4ncome-the',all6wance
hereunder specified (hereinafter referred to as "Initial alld*ane4") where the
tapayer has, oh or since the 1stiday of January, 1956, incurred capital expenditure
Snrespect of any of the matters hereinafter referred to- -,
,* a) in the acquisition of plant and machinery purchased and used by ther
taxpayer for the purposes of'any trade-in which he is engaged, an Initial
allowance equal to one-fifth of such capital expenditure;
(b), in the erection or, performance by the taxpayer 'of Industrial buildings or
agricultural works for the purposes of any trade Th which he~is engaged,
an initial allowance equal to one-tenth of such, capital expenditure.

4. Annual AllOWU0 ceOS.. For the pposef ascertaining the changeable
income of a' taxpayer, there shall be deducted from his grosse come for the
ex~hustion by wear and tear of azy plant and machinery, and any'buildings used -
exclusively for-housing such plant and inachinery, owned by him, arising out of
-the use 9r employment of such plant or machinery in the taxpayer's trade;(-the
appropriate percentage of the residual value as set out in the -Schedule to -these
Rules.

5. Changes of Owneririp. -; (1) If there takes place a change of
ownership of an industrial building, agricultural work, plant'or lachinexy, and
the Cost of such item to the transferee exceeds the cost thereof to the transferor,
less the total amount 'of any apqwances which have-at any timebeen made in
respect thereof under rule, 3 ana rule 4 of these Rules and of any allotratces of
a similar nature made under any tax legislation In force before the date of the
coming into operation of these Rules, the transferee shall satisfy the Commisloniers
that the cost of sidh item to him represents its fair market price. If the Comtat.n .
Sloners are not so satisfied, the cost of the item for the purposes of the allowances
under rules 3 and 4 of these Rule s hall-be deemed to be such sum as the '.ommis-
sioners shall determine, not being less than the residual value thereof.
S (2) If assets are sold for. a lump sum and such assets Include an industrial
i building, ,agricultural work plant or machinery, the transferee shall furnish the
Commissioners with details of the allocation of the purchase price to the assets.
transferred. If the Commissioners are not satisfied with the sum so allocated
to-thfe purchas' price to any of te said Items, the cost therepf for The purpopeasit


/ '-1 ;






89

the allowances under rules 3 and 4 of these Rules shall be deemed to be such as the
Commissioners shall determine.

6. Balancing Allowances and Charges. For-the purpose of ascer-
taining the chargeable income of a taxpayer, there shall be deducted from his
gross income an allowance in respect of any industrial buildings, agricultural works,
plant and machinery belonging to the taxpayer which have been sold, scrapped
or otherwise disposed of during the income year. Such allowance shall be a sum
equivalent to the cost to the taxpayer of such items after deduction from that
cost the total amount of any allowances which have at any time been made in
terms of rules 3 and 4 of these Rules and of any allowances of a similar nature
made under any income tax legislation in force before the date of the coming into
operation cf these Rules and any amount or the value of any advantage accruing
to the taxpayer in respect of the sale or other disposal of any such items:
Provided that'-
(1) if the amount of these deductions exceeds the original cost to the taxpayer
of such items, the excess shall be brought to account and be included in the
taxable income of the taxpayer;
(2) if any such item is sold or otherwise disposed of by the taxpayer after
the income year in which such item was scrapped, any amount or the value of
any advantage accruing to the taxpayer in respect of such" sale or other disposal
shall be brought to account and be included in the taxable income of the taxpayer
for the income year in which the sale or other disposal takes place;
(3) notwithstanding anything in the preceding provisions of this rule, in
no case shafl the amount on which a balancing charge is made on a taxpayer
exceed the aggregate of the following amounts, that is to say-
(a) the amount of the initial allowance, if any, made to him in respect of
any such item under rule 3 of these Rules;
(b) the amount of the annual allowances, if any, made to him in respect
of any such item under rule 4 of these Rules, and of any allowances
of a similar nature made under any income tax legislation in force before
the date of the coming into operation of these Rules;
(c) the amount of any balancing allowance previously made to him in respect
of such item.

7. Allowance for Stumping and Clearing. For the purpose of
ascertaining the chargeable income of any taxpayer, there shall be deducted
the expenditure incurred afteu 1st January, 1956, in respect of the stumping and
clearing land if it is proved to the satisfaction of the Commissioners that the
said land is or will 'be used for bona fide agricultural purposes: Provided that
no allowance shall be made under, this rule unless the taxpayer has included
in his taxable income the amount or the value of any advantage accruing to him
in respect of the sale or other disposal of any timber etc., which has been felled
and refnoved from the said land or of any other material removed from the
said land.

8. Allowances for Research, etc. For the purpose of ascertaining
the chargeable income of a taxpayer, there shall be deducted from his gross
indome-






90

(a) the amount of any expenditure, not being expenditure of a capital nature,
incurred by the taxpayer during the income year on experiments and
research relating to his trade;
(b) any sum contributed by the taxpayer during the income year, to any
scientific or educational society or institution or other like body of a
public character approved by the Commissioners if the taxpayer has!
stipulated that the sum must be utilised by such society, institution or
body, as the case may be, solely for the purpose of industrial research or
scientific experimental work connected with the trade of the taxpayer.

9. Revocation. The Income Tax (Deductions) Rules, 1951, (S.R. & 0.
1951, No. 85), are hereby revoked.

10. Commencement. These Rules shall come into operation in the
year of assessment commencing on the 1st day of January, 1957.
SCHEDULE.

TABLE OF WEAR AND TEAR ALLOWANCES TO BE GRANTED BY THE
COMMISSIONERS UNDER SECTION 11 'OF TkE INCOME9'TAX ORDINANCE.


AGRICULTURE
Agricultural Buildings
Animal drawn Ploughs
Arrowroot Factory Build
Hahdrakes
Irrigation Equipment
'Pui p ......

AGRICULTURAL MACHINERY
Cultivators
Grass Cutters
Harvesters
Rakes
Subsoil: and Rotary Ploug
Tractors

AGRICtiTraiAL MACHINERY
Cultivators
Grass Cutters o
arresterss
Rakes
Subsoil and Rotary Ploug
Tractors

ARROWROOT MACHINERY
Drier
Electric Fan
Electrical Equipment


'Percentage of
-Residual Value

...... ...... ........ 5%
...... ..... 10%
ings .... ...... ..... ....... 5%
...... ...... ...... ..... ...... 5 %
...... ... ...... ...... ..... 10%
...... ...... ..... ...... ...... 71/2%

-Diesel Motors
S..... ...... 15%
....... ...... 15%
.. ...... 15%
...... ...... 15%
hs ,, ,, ... ...... 15%
15%

-Gasoline Motors
w 15%
1$ ,, 15%
15%

,, ..... 15%
... 15%.
hs ,, ,, ... 15%
,, 2.... 0%










ARROWROOT MACHINERY-(Contd.)
G enerators ...... ...... ...... ...... ......
Grater Barrel ..... ....... ......
Other Arrowroot Machinery

AIRCRAFT AND AIRCRAFT ENGINE MANUFACTURE ......
BAKERY
Machinery or Plant generally ......
BISCUITS
Machinery and Plant .......... .....
BICYCLES .... ...... ..... ...... ...... ......
BOOKBINDING
General binding machinery or plant

BRICK MANUFACTURE
Conveyors ............ ......
crushing Plant ...... ......
K ilns ...... .... .... .. ...... ....
M ixers ...... ...... ...... ..... ... .
Pum ps ...... ...... ...... ....

C)ARTS ...... ...... .... ....
CIGARETTE MANUFACTURING MACHINERY ...........


I 1"'
Percentage of
Residual Value
- 7%%

_ 7%

- 20%




-. 10%
20%


_. 10%


10%.
10%
...... 10%
.... 10%
10%

10%
..... 10%


CINEMAS
Projectors ...... ......
Piano ...... ...... ...... ..
Seating ...... ...... ..... ..... -

CLOTHING
Electrical Apparatus ...... ...... ......
General Machinery including Sewing Machines ..
Steam Boilers Engines etc.
COTTON AND COPRA CRUSHING AND REFINING PLANT ......
COTTON KNITTING AND SPINNING PLANT ................

CRANES
Electric ...... ...... -.. -
Steam and Hand ...... ...... .... ......


CREAMERIES, DAIRIES, ICE CREAM FACTORIES
General Machinery and Plant ...... ......
Refrigerator .. ..... ......
Steam Boilers and Engines
DIESEL ENGINES AND MOTORS ...... ...... ...... ...... .


20%
71/2%
71/2%


...... 10%
10%
5%
10%
10%


71/2%
...... 5%


10%
20%
5%
10%









Percentage of
Residual Value


ELECTRIC LIGHTING
Generating Plant ...... .
Electric Cables-Overhead ...... .
Electric Cables-Underground ...... ......
General Plant .... ... ..... ......
Meters ...... -..................

ENGINEERING WORKSHOP
Electrical Equipment .... .... ......
Heavy Plant ...... ..... .... ..
Lathes and Milling Machines ...... .....
Welding Plant, Tools and Instruments ......
FURNITURE AND FIXTURE ..... ..... ......
GARAGES
Gasoline TankS plus Electric Pumps ......

GAS
Gas Stoves and Fittings _
Gas Meters ... -
Gas Lamps, Plant and Mains ....
Gas Holders
ICE MACHINERY ., .... .. ...... .....
INDUSTRIAL BUILDINGS ...... ...... ...
INDUSTRIAL MACHINERY ...... ...... ...... .
LAUNDRY, DYEING AND CLEANING MACHINERY
LAUNCHES


Engines
H ull ...... ...... .:..
LIGHTERS .................
MINERAL WATER PLANT
Modern Electrical
Steam .. ....
MOToR BOATS
Engines
.H ull ...... .....
MOTOR CARS ...... ...... .
MOTOR LORRIES ... ......
MOTOR OMNIBUSES- ...... ....
MOTOR VEHICLES ...... ....

OFFICE APPLIANCES
Accounting Machines
Adding Machines


...... ...... 12%
...... ...... 5%
...... ...... 3%
5......
...... ...... 20%


...... ..... 10%
...... ...... 5%
...... ...... 10%
20%
........... 15%

10%


20%
20%
-. 5%
3%
_.. 7%%
5%
...... 7%
..... ? 2%


20%
5%
5%


...... .. ...... ...... 15% )
............ ......... 5%


20% -
5%
20%
20%
20%
20%


...... .. ... ...... 12Y2%
..... .... ...... ...... 10%


....... ......


...... ..

...... ...... ......








Percentage of
Residual Value
10%
"10%
10%
20%
5%
20%


OFFICE APPLIANCES--(Contd.)
Calculating Machines
Duplicating Machines
Typewriters ...... ....
OIL BORING MACHINERY
OIL TANK AND PUMPS ...... ......
PHOTOGRAPHIC EQUIPMENT

POTTERY
Conveyors
Crushing Plant ...... ......
Kilns ......
Steam Engine and Boilers

PRINTING
Linotype ...... ....
Printing Plant ...... ....
Printing Type ...... ......
RADIO EQUIPMENT
Amplifiers and Receivers
Lines and Speakers
REFRIGERATING PLANT ...... ......
RFERIQERATORS ...... ...... .

RUM REFINING PLANT #ND BREWERIES
Boilers ...... ...... .
Pum ps ...... ...... .
Stills ...... ...... .
Vats etc. ...... .
SEWING MACHINES

SHIPPING
Schooners ...... ......
Sloops ...... ...... ......
Sailing Boats--Other

SUGAR MANUFACTURE
Boilers ...... ......
Cane Hoists .._
Cooling Towers ...... ......
Crystanlser .... ......
Evaporators
Mills ......
Molasses Tanks ...... ......


.o .. ....


10%
10%
10%
5%


..... .... 10%
...... ...... 5%
...... ...... 10%

...... ...... 20%
10%
S...... ..... 20 %
...... 20%


5%
71/2%
71/2%
5%
10%


5%
6%'
5%


5%
5%
6%
5%
8%
6%
5%
5%
7%
4%








SUGAR MANw AcvTu--(Contd.)
Subslders ...... ...... .....
Sugar MIehinery-generally ......
Tanks ..... ...... ..... ...... ..
Tayches ...... ... ......
Vacuum Pans ............ ....
SUGAR MANUFACTURE-ELECTRICAL EQUIPMENT
Electrical Machinery _
Fan ...... ...... .........
SUGAR MANUFACTU -OTH ....
Centrifugals ..... ...
Filters .....
Scale Beams .....
Weighbridges -
SAFE .... ...- .. ....
THEATRE SCONMT .
TOOLS AND IMPLEUNs ......
TELEPHONE EQUIPMeNT .. ....
Automatic Exchange Equipment
Cables ... ......
Pole lines .... .. ......
TRANSPORT
Bicycles -
Motor Cars .. -.
Lorries .... ...... -
Omnibuses -
Motor Tractors and Hauling Equipment ......
Motor Vans ... -
TAILORING
Machinery or Plant -
WATER UNDERTAKINGS,
Irrigation -Equipment generally .... -
Tanks ...... ...... ...... ...... -
Water Mills ...... ...... .... -


Percentage of
Residual Value
5%
6%
5%
5%
85%

10%
10%

7Y%
7V2%
7Y2%
5%
15%
10%

10%
5%
15%


30%
30%
20%
20%
20%
20%


- 10%


Made by the Governor in Council under sections 10 and 72 of the Income
Tax Ordinance, 1956, (No. 1 of 1956) this l7th day of August, 1956.
F. GILBERT THOMAS,
Acting Clerckof Executfve Council.
(3. 20/1951.)


L Price 32 cents. I
e


1950.6:


PRINTED sw THE OVERNMErNT.PRINT=R AT THE GOVERNMENT PRINTG OFF=W,
KINGSTOWN, ST. VINCENT.








SAINT VINCENT.

STATUTORY RULES AND ORDERS,

1956, No. 34.



INCOME TAX (DOUBLE TAXATION RELIEF)
(DENMARK) ORDER.


(Gazetted 4th September, 1956.)


WHEREAS it is provided by subsection (1) of Section 56 of the Income Tax
Ordinance, 1956 (No. 1 of 1956), that if the Governor in Council by Order declares
that arrangements specified in the Order have been made with the Government
of any territory outside the Colony with a view to affording relief from Double
Taxation in relation to Income Tax and any tax of a similar character imposed
by the laws of that territory and that it is expedient that those arrangements
should have effect, the arrangements shall have effect in relation to Income Tax
notwithstanding anything in any enactment:
,AND WHEREAS by a Convention dated the 27th day of March, 1950, between
the Government of the United Kingdom and the Government of Denmark ar-
rangements were made among other things for the avoidance of Double Taxation:
AND WHEREAS provision is made in the said Convention for the extension by
means of an exchange of notes between the High Contracting Parties of the said
Convention, subject to such modifications and conditions (including conditions
as to terminatioJi) as may be specified in the exchange of notes, to any territory,
for whose international relations the United Kingdom is responsible, which
imposes taxes substantially similar in character to those which are the subject
of the said Convention:
AND WHEREAS by an Exchange of Notes dated respectively the 18th November
and the 22nd December, 1954 the said Convention with certain modifications was
applied to the Colony of Saint Vincent.
Now, THEREFORE, it is hereby declared by His Excellency the Governor in ..
Council as follows:-

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

2. Declaration. It is hereby declared-
(a) that the arrangements specified in the First Schedule to this Order,
as modified by the provisions of the Second Schedule to this Order, have
been made with the Government of Denmark;
(b) that it is expedient that those arrangements should have effect.
32ef? 7^ a





96

SCHEDULE I.
CONVENTION BETWEEN THE GOVERNMENT OF THE UNITED KINGDOM OF
GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT
OF THE KINGDOM OF DENMARK FOR THE AVOIDANCE OF DOUBLE
TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT
TO TAXES ON INCOME.

The Government of the United Kingdom of Great Britain and Northern
Ireland and the Government of the Kingdom of Denmark, .-
Desiring to conclude a Convention for the avoidance of double taxation and
the prevention of fiscal evasion with respect to taxes on income,
Have appointed for that purpose as their Plenipotentiaries:
The Government of the United Kingdom of Great Britain and Northern
Ireland:
The Right Honourable Ernest' Bevin, M.P., Principal Secretary of State for
Foreign Affairs;
The Government of the Kingdom of Denmark:
His Excellency Count Eduard Reventlow; Ambassador Extraordinary and
Plenipotentiary of Denmark in London;
Who. having exhibited their respective full powers, found in good and due
form, have agreed as follows:--

ARTICLE I.,
1. The taxes which.are the subject of the present Convention are:
(a) In Denmark: The national income tax (including the extraordinary,
company tax) (hereinafter referred to as "Danish tax").
(b) In the United Kingdom of Great Britain gnd Northern Ireland: The
income tax (including sur-tax) and the profits tax (hereinafter referred
to as "United Kingdom tax").
2. The present Convention shall also' apply to any other taxes'of a substan-
tially similar character imposed in Denmark or the United Kingdom subsequently
to the date of signature of the present Convention.

ARTICLE II.
1. In the present Convention, unless the context otherwise requires:
(a) The term "United Kingdom" means Great Britain and Northern Ireland,
excluding the Channel Islands and the Isle of Man;
(b) The term "Denmark" means the Kingdom of Denmark, excluding the
Faroe Islands and Greenland;
(c) The terms "one of the -territories" and "the other territory" mean the
United Kingdom or Denmark, as the context requires;
(d) The term "tax" means United Kingdom tax or Danish tax, as the con-
text requires;
(e) The term "person" includes any body of persons corporate or not
corporate;
(f) The term "company" means any body corporate;







97

(g) The terms "resident of the United Kingdonf" and "resident of Denmark"
mean respectively any person who is resident in the- United Kingdom
for the purposes of United Kingdom tax and not resident in Denmark for
the purposes of Danish tax, and any person who is resident in Denmark
for the purposes of Danish tax and not resident in the United Kingdom
for the purposes of United Kingdom tax; a company shall be regarded
as resident in the United Kingdom if its business is managed and con-
trolled in the United Kingdom and as resident in Denmark if its business
is managed and controlled in Denmark;
(h) The terms "resident of one of the territories" and "resident of the other
territory" mean a person who is a resident of the United Kingdom or
a person who is a resident of Denmark, as the context requires;
(1) The terms "United Kingdom enterprise" and "Danish enterprise" mean
respectively an industrial or commercial enterprise or undertaking car-
ried on by a resident of the United Kingdom and an industrial or
commercial enterprise or undertaking carried on by a resident of Den-
mnrk, and the terms "enterprise of one of the territories" and "enterprise
of the other territory" mean a United Kingdom enterprise or a Danish
enterprise, as the context requires;
(j) The term industriall or commercial profits" includes rents or royalties
in respect of cinematograph films;
(k) The term "permanent establishment," when used with respect to an
enterprise of one of the territories, means a branch,-management, factory,
or other fixed place. of business, but does not include an agency unless
the agent has, and habitually exercises, a general authority to negotiate
and conclude contracts on behalf of such enterprise or has a stock of
merchandise from which he regularly fills orders on its behalf. In this
connexion-
(i) An enterprise of one of the territories shall not be deemed to have
a permanent establishment in the other territory merely because
it carries on business dealings in that other territory through a
bona fide broker or general commission agent acting in the ordinary
course of his business as such;
(ii) The fact that an enterprise of one of the territories maintains in
the other territory a fixed place of business exclusively for the pur-
chase of goods or merchandise shall not of itself constitute that
fixed place of business a permanent establishment of the enterprise;
(iii) The fact that a company which is a resident of one of the territories
has a subsidiary company which is a resident of the other territory
or which carries on a trade or business in that other territory
(whether through a permanent establishment or otherwise) shall
not of itself constitute that subsidiary company a permanent estab-
lishment of its parent company.
2. Where under this Convention any income is exempt from tax in one of
the territories if (with or without other conditions) it is subject to tax in the
other territory, and that income is subject to tax in that other territory by
reference only to the amount thereof which is remitted to or received in that
other territory, the exemption to be allowed under this Convention in the first-
mentioned territory shall apply only to the amount so remitted or received.








3. In the application of the provisions of the present Convention by one
of the High Contracting Parties any term not otherwise defined shall, unless
the context otherwise requires, have the meaning which it has under the laws in
force in the territory of that Party relating to the taxes which are the subject
of the present Convention.

ARTICLE III.
1. The industrial or commercial profits of r United Kingdom enterprise
shall not be subject to Danish tax unless the enterprise carries on a trade or
business in Denmark through a permanent establishment situated therein. If
it carries on a trade or business as aforesaid, tax may be imposed on those profits
by Denmark, but only on so much of them as is attributable to that permanent
establishment.
2. The industrial or commercial profits of a Danish enterprise shall not be
subject to United Kingdom tax unless the enterprise carries on a trade or business
in the United Kingdom through a permanent establishment situated therein.
If it carries on a trade or business as aforesaid, tax may be imposed on those
profits by the United Kingdom, but only on so much of them as is attributable
to that permanent establishment.
3. Where an enterprise of one of the territories carries on a trade or business
in the other territory through a permanent establishment situated therein, there -
shall be attributed to that permanent establishment the industrial'or commercial
profits which it might be expected to derive 4in that other territory if it were
an independent enterprise engaged in the same or similar activities under the /
same or similar conditions, and dealing, at arm's length with the enterprise of
which it is a. permanent establishment.
4. Where an enterprise of one of the territories derives profits, under con-
tracts concluded in that territory, from sales of goods or merchandise stocked
in a warehouse in the other territory for convenience of delivery and not for
purposes of display, those profits shall not be attributed to a permanent estab-
lishment of the enterprise in' that other territory, notwithstanding that the
offers of purchase have been obtained by an agent in that other territory and
'transmitted by him to the enterprise for acceptance.
5. No portion of any profits arising to an enterprise of one of the territories
-shall be attributed to a permanent establishment situated in the other territory
by reason of the mere purchase of goods or merchandise within that other terri-
tory by the enterprise.
ARTICLE IV. -
Where-
(a) an enterprise of one of the territories participates directly or indirectly
in the management, control or capital of an enterprise of the other
territory, or
(b) the same persons participate directly or indirectly in the management,
control or capital of an enterprise of one of the territories and an enter-
prise of the other territory,
and in either case, conditions are made or imposed between the two enterprises,
in their .commercial or financial relations, which differ from those which would
be made between independent enterprises, then any profits which would but
for those conditions have accrued to one of the enterprises but by reason of
those conditions have not so accrued may be included in the profits of that enter-
prise and taxed accordingly.






.99


ARTICLE V.
1. The industrial and commercial profits of a company which is a resident
of Denmark shall, so long as undistributed profits of United Kingdom enterprises
are effectively charged to United Kingdom Profits Tax at a lower rate than dis-
tributed profits ofat such enterprises, be charged to United Kingdom Profits Tax
only at that lower rate.
2. Where 'a company which is a resident of Denmark controls, directly or
indirectly, not less than 50 per cent. of the entire voting power of a company
which is a resident of the United Kingdom, distributions by the latter company
to the former company shall be left out of account in computing United King-
dom Profits Tax effectively chargeable on the latter company at the rate appro-
priate to distributed profits.
3. If the industrial and commercial profits of a company which is a resident
of the United Kingdom become chargeable to a form of Danish tax under which,
in the case of 'companies which are residents of Denmark, the undistributed
or undistributable income is charged to tax at a lower rate than the distributed
or distributable income of such companies, those industrial and commercial
profits shall be charged to Danish tax only at the lower rate.
4. Where a company which is a resident of the United Kingdombeneficially
owns not less than-50 per cent. of the entire ordinary share capital of a company
which is a resident of Denmark, distributed or distributable income payable by
the latter company to the former company shall be left out of account in com-
puting the liability of the latter company to Danish tax at any higher rate
appropriate to distributed or distributable income, and this shall apply, in
particular, in cc'oiputing the liability of the latter company to that part of the
Danish extraor inary tax on companies known as Udbytterate.

ARTICLE VI.
1. Notwithstanding the provisions of Articles III, IV and V, profits which
a resident of one of the territories derives from operating ships or aircraft shall
be exempt from tax in the other territory.
2. The Agreement dated 18th December, 1924 (b), between the United
Kingdom and Denmark for the reciprocal exemption from Income Tax in certain
cases of profits accruing from the business of shipping shall not have c-'cct for
any year or period for which the present Convention has effect.

ARTICLE VII.
1. (a) Dividends paid by a company which is a resident of the United
Kingdom to a resident of. Denmark, who is subject to tax in D Iniiark
in respect thereof and does not carry on a trade or bu.ine.; i- .e
United Kingdom through a permanent establishment sita: Lcl thae: ,
shall be exempt from United Kingdom sur-tax.
(b) Dividends paid by a company which is a resident of L k ..
'i.''enat of the United Kingdom, who is subject to tax in t ii
'ndoin in respect thereof and does not carry on a trade or b:.. ,,
in iDemnark through a permanent establishment situated therei, :
not be chargeable to tax in addition, to the tax on the pro its out oI
which the dividends are paid at a rate exceeding 5 ner cent: Provided
S(b) S.R. & 0. 1925 (No. 102) p. 595.







100

that where the resident of the, United Kingdom is a company which
beneficially owns not less than 50 per cent. of the entire ordinary share
capital' cf the company paying the dividends, the dividends shall
be'exempt from any such tax on dividends.

2. Where a company which is a resident of one of the territories derives
profits or income from sources within the other territory, there shall not be
imposed in that 'other territory any form of taxation on dividends paid bys the
company to'persons not resident In that other territory, or any tax in the nature
of undistributed profits tax on undistributed profits of tjie company, whether
or not those dividends or undistributed profits represent, in whole or in part,
profits or income so derived.

ARTICLE VIII.
1. Any interest o;..royalty derived from sources within one of-the territories
by a resident of the other territory, who is subject to tax in that other territory
in respect thereof and does not carry on a trade or business in the first-mentioned
territory through a permanent establishment situated therein, shall be exempt
from tax in that first-mentioned territory; but no exemption shall be allowed in
respect of interest paid by a company which is a resident of one of the territories
to company which is a resident of the other territory where the latter company
controls, either directly or indirectly, more than 50 per cent. of the entire voting
power of the former company.
2. In this Article--
(a) The term "interest" includes interest on bonds, securities, notes, deben-
tures or on any other form of indebtedness;
(b) The term "royalty" means any royalty or other amount paid as cQnsid-
eration for the use of, or for the privilege of using, any copyright, patent,
design, secret process or formula, trade mark or other like property,
but does- not, include any royalty or other amount paid in respect of
the operation of a mine or quarry or of any other extraction of natural
resources.
3. Where any interest or royalty exceeds a fair and reasonable consideration
in respect of the indebtedness or rights for which it is paid, the exemption pro-
vided by the present Article shall apply only to so much of the interest or royalty
as represents'such fair and reasonable consideration.
4. Any capital sum derived from one of the territories from the sale of
patent rights by a resident of the other territory, who does not carry on a trade
or business in the first-mentioned territory through a permanent establishment
situated therein, shall be exempt from tax in that first-mentioned territory.

ARTICLE IX.
Income of whatever nature derived from real property within one of the
territories (except interest on mortgages secured on real property) shall be
chargeable to tax in accordance with the laws of that territory. Where the said
income is also chargeable to tax in the other territory, credit for the tax 'payable
in the first-mentioned territory shall be given against the tax payable on that
income in the other territory in accordance with Article XVII.







ARTICLE X.
A resident of one of the territories who does not carry on a.trade Ar business
in .the other territory through a permanent establishment situated' therein shall
be-exempt in that other territory from any tax on gains from the sale, 'transfer,
or exchange of capital assets.

ARTICLE XI.
1. Remuneration, including pensions, paid. by, or out of funds created by,
one of the High Contracting Parties to any individual -in respect of services
rendered to Ihat Party in the discharge of governmental functions shall be
exempt from tax in the territory of the other High Contracting Party, unless
the individual is a national of that other 'Party 'without being also a national
of the first-mentioned Party.
2. The provisions of this Article shall not apply to payments in respect of
services rendered in connexion with any trade or business carried on by either
of the High Contracting Parties for purposes of -profit.

ARTICLE XII.
1.- An individual who is a resident of .the United Kingdom shall be exempt
from Danish tax on profits or remuneration in respect of personal (including
professional) services performed within Denmark in any year of assessment if-
(a) he is present within Denmark for a period or periods not exceeding in
the aggregate 183 days during that year, and
(b) the services are performedfor or on behalf of a resident of the United
Kingdom, and
(c) the profits or remuneration are'subject to United Kingdom tax.
2. An individualwho is a resident'of Denmark shall he exeniptfrom United
Kingdom tax on profits or remuneration in respect of personal (including pro-
fessional) services performed within the Unite:lKingdom in any year of assess-
ment, if-
(a) he is present within the United Kingdom for a period or periods ;-t
exceeding in the aggregate 183 days during that year, and
(b) the services are performed for or on behalf of a resident of Denmark, and
(c) the' profits or remuneration are subject to Danish tax.
3. The provisions of this Article shall not apply to the profits or remunera-
tion of public entertainers such as theatre, motion picture or radio artists,
musicians and athletes.
ARTICLE XIII.
1. Any pension (other than a pension of the kind referred to in paragraph 1
of Article XI) and any annuity, derived frond sources within Denmark iby an
individual who is a resident of the United Kingdom and subject to United 'King-
dom tax in respect thereof, shall be 'exempt from Danish tax.
2. Any pension (other than a pension of the kind referred to in paragraph 1
of Article XI) and any annuity 'derived from sources within the United Kingdom
by an individual who is a resident of Denmark and subject jto Danish tax In
respect thereof, shall be exempt from United Kingdom tax.
3. The term "annuity" means a stated sum payable periodically at stated
times, during life or during a specified or ascertainable period of time, under
an obligation to make the payments in return for adequate and full consideration
in money or money's worth.






102 IF

ARTICLE XIV.
A professor or teacher from one of the territories, who receives remuneration
for teaching, during a period of temporary residence not exceeding two years,
at a university, college, school or other educational institution in the other
territory, shall be exempt linam tax in that other territory in respect of that
-remuneration.

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

ArcTz XVI.
1. Individuals who are residents of Denmark shall be entitled to the same
personal allowances, reliefs and reductions for the purposes of United Kingdom
income tax as British subjects not resident in the United Kingdom.
2. Individuals who are residents of the United Kingdom shall be entitled
to the same personal allowances and reliefs for the purposes of Danish tax as
Danish nationals not resident in Denmark.

ARTICLE XVII.
1. The laws of the. High Contracting Parties shall continue to governthe
taxation of income arising in either of the territories, except where express
provision to the contrary is made in this Convention. Where income is subject
to tax in both territories, relief from double taxation shall be given in accordance
with the following paragraphs:-
2. Subject to the provisions of the law of the United Kingdom regarding
the allowance as a credit against United Kingdom tax of tax payable in a terri-
tory outside the United Kingdom, Danish tax payable, whether directly or by
deduction, in respect of income from sources within Denmark shall be allowed
as a credit against the United Kingdom, tax payable in respect of that income.
Where such income is an ordiflary dividend paid by a company resident in
Denmark, the credit shall take into account (in addition to any Danish tax
appropriate to the dividend) the Danish tax payable by the company in respect
of its profits; and, where it is a dividend paid on participating preference shares
and representing both a dividend at the fixed rate to which the shares are
entitled and an additional participation in profits, the Danish tax so payable
by the company shall-likewise be taken into account in so far as the dividend
exceeds that fixed rate. -
3. United Kingdom tax payable, whether directly or by deduction, in
respect of income from sources within the United Kingdom shall be allowed as
a deduction from the Danish tax payable in respect of- that. Income. Provided
that the amount of the deduction shall not exceed the proportion of the Danish
tax which such income chargeable to Danish tax bears to the total income
chargeable to Danish tax. For the purposes of this paragraph only, the expres-
sion "Danish tax" shall include the Danish inter-municipal income tax.
4. In the case of a person who is resident in the United Kingdom for the
purposes of United Kingdom tax and is also resident in Denmark for the purposes
af Danish tax, the provisions of paragraph 2 of this Article shall apply in relation








to income which that person derives from sources within Denmark, and the
provisions of paragraph 3 of this Article shall apply in relation to income which
he derives from sources within the United Kingdom. If such person derives
income from sources outside both the United Kingdom and Denmark, tax may
be imposed on that income in both the territories (subject to the laws ih force in
the territories and to any Convention which may exist between either of the
High Contracting Parties and the territory from which the income is derived).
A credit shall be allowed in accordance with paragraph 2 of this Article against
any United Kingdom tax payable in respect of that income, equal to that
proportion of the United Kingdom tax or the Danish tax on that income, which-
ever is the less, which such person's income from sources within the United
Kingdom bears to the sum of his income from sources within the United King-
dom and his income from sources within Denmark; and a deduction shall be
allowed in accordance with paragraph 3 of this Article against any Danish tax
payable in respect of that income equal to that proportion of the United Kingdom
tax or the Danish tax on that income, whichever is the less, which such person's
income from sources within Denmark bears to the sum of his income from
sources within the United Kingdom and his income from sources within Denmark.
5. For the purposes of this Article, profits or remuneration for personal
(including professional) services performed in one of the territories shall be
deemed to be income from sources within that territory, and the services of an
individual whose services are wholly or mainly performed in ships or "aircraft
operated by a resident of one of the territories shall be deemed to be performed
in that territory.
ARTICLE XVIII.
1. The taxation authorities of the High Contracting.Parties shall exchange
such information (being information which is at their disposal under their
respective taxation laws in the normal course of administration) as is necessary
for carrying out the provisions of the present Convention or for the prevention
of fraud or for the administration of statutory provisions against legal avoidance
in relation to the taxes which are the subject of the present Convention. Any
information so exchanged shall be treated as secret and shall not be disclosed
to any persons other than those concerned vwth the assessment and collection
of the taxes which" are the subject of the present Convention. No.. information
as aforesaid shall be exchanged which would disclose any trade, business, indus-
trial or professional secret or trade process.
2. As used in this Article, the term "taxation authorities" means, in the
case of the United Kingdom, the Commissioners of Inland Revenue or their
authorised representatives; in the case of Denmark, the Director-General of
Taxation or his authorised representative; and, in the case of any territory to
which the present Convention is extended \under Article XX, the. competent
authority for the administration in such territory of the taxes to which the
present Convention applies.
ARTICLE XIX.
1. The nationals of one of the High Contracting Parties shall not be sub-
jected in the territory of the other High Contracting Party to any taxation or
any requirement connected therewith which is other, higher, or more burdensome
- than the taxation and connected requirements to which the nationals of the latter
Party are or may be.subjected.
2. The enterprises of one of the territories, whether carried on by a com-
pany, a body of persons or by individuals alone or in partnership, shall not be







104

subjected in the other territory, in respect of profits or capital attributable to
their permanent establishments in that other territory, to .any taxation which
is other, higher or more burdensome than the taxation, to which the enterprises
of that other territory similarly carried on are or may be subjected in respect,
of the like profits or capital.
3. The income, profits and capital of an enterprise of one of the territories,
the capital of which is wholly or partly owned or controlled, directly or'indirectly,
by a resident or residents of the other territory shall not be subjected in the
first-mentioned territory to any taxation which is other, higher or more burden-
some than the taxation to which other enterprises of that first-mentioned territory
are or may be subjected in respect of the like income, profits and capital.
4. 'Nothing in paragraph 1 or paragraph 2 of this Article shall be construed
as obliging one of the High Contracting Parties to grant to nationals of the other
High Contracting Party who are not resident in the territory of the former Party
the same personal allowances, reliefs and reductions for tax purposes as are
granted to His, own nationals.
5. In this Article the term "'nationals" means-
(a) in relation to Denmark, all Danish citizens and all legal persons; part-
nerships, associations 'and other entities deriving their status as such
from the law in force in Denmark or in any Danish territory to which
the present Convention applies by reason of extension made under
Article XX;
(b) in relation to the United Kingdom, all British subjects and British-
protected persons residing in the-United Kingdom or any British territory
to which the present Convention applies by reason of extension made
under Article XX, and all legal persons,, partnerships, associations and
other entities deriving their status as such from the law in force in any
British territory to which the present Convention applies.
6. In this Artficle the term "taxation" means taxes of every kind and
description levied on behalf of any authority whatsoever.
ARTICLE XX.
1. The present Convention may be extended, either in its entirety or with
modifications, to any territory of one of the High Contracting Parties to which
this Article applies and which imposes taxes substantially similar in character
to those which are the subject of the present Convention, and any such extension
shall take effect from such date and subject to such modifications and conditions
(including conditions as to termination) as may be specified and agreed between
the High Contracting Parties in notes to be exchanged for this purpose.
2. The termination in. respect of Denmark or the United Kingdom of the
present Convention under Article XXII shall, unless otherwise expressly agreed
by both High Contracting Parties, terminate the application of the present
Convention to any territory to which the Convention has been extended under
this Article.
3. The territories to which this Article applies are:
(a) in relation to the United Kingdom: any territory other than the United"
Kingdom for whose international relations the United Kingdom is
responsible;
(b) in relation to Denmark: any territory other than Denmark for whose
international relations Denmark is responsible,






105


ARTICLE XXI.
1. The present Convention shall be ratified and the instruments of ratifica-
tion shall be exchanged at London as soon as possible.
2. Upon exchange of ratifications the present Convention shall have effect--
(a) In the United Kingdom:
as respects income tax for any year of assessment beginning on or after
the 6th April, 1949;
as respects sur-tax for any year of assessment beginning on or after the
6th April, 1948; and
as respects profits tax in respect of the following profits:
(i) profits ,arising in any chargeable accounting period beginning on
.or after the 1st April, 1949;
i (ii) profits attributable to so much of any chargeable accounting period
falling partly before and partly after that date as falls after that
date;
(iii) profits not so arising or attributable by reference to whish income
tax is, or but for the present Convention would be, chargeable for
any year of assessment beginning on or after the 6th April, 1949.
(b) In Denmark:
as respects Danish tax for any taxation year beginning on or after 'the
1st April, 1949.


ARTICLE XXII.

The present Convention shall continue in effect indefinitely but either of
the High Contracting Parties may, on or before the 30th June in any calendar
year not earlier than the year 1953, give to the other High Contracting Party,
through diplomatic channels, written notice of termination and, in such event,
the present Convention shall cease to be effective-
(a) In the United Kingdom:
as respects income tax for any year of assessment beginning on or after
the 6th April in the calendar year next following th'-t in which the
notice is given;
as respects sur-tax for any year of assessment beginning on or after the
6th April in the calendar year in which the notice is given; and
as respects profits tax in respect of the following prbfits:-
(i) profits arising in any chargeable accounting period beginning on
or after the 1st April in the calendar year next following that in
.which the notice is given;
(ii) profits attributable to se much of any chargeable accounting period
falling partly before and-partly after that date as falls after that
date;
(iii) profits not so arising or attributable by reference to which income
tax is chargeable for any year of assessment beginning on or after
the 6th April in the next following calendar year.
(b) In Denmark;






106

as respects Danish tax for any taxation year beginning on or after the
1st April in the calendar year next following that in which the notice
is given.

In witness whereof the above-mentioned Plenipotentiaries have signed the
present Convention and have affixed thereto their seals.

Done at London in duplicate, in the English and Danish languages, both
texts being equally authentic, on the twenty-seventh day of March, one thousand
nine hundred and fifty.

(L.S.) ERNEST BEVIN.-

(L.S.) E. REVENTLOW.


SCHEDULE II.


APPLICATION.
1. (a) The provisions of the Convention incorporated in the First Schedule to
this Order shall apply as modified below-
(i) as if the contracting parties were the Colony of Saint Vincent and
the Government of Denmark;
(ii) as if the tax concerned in the' case of the Colony were the
Income Tax; /
(iii) as if the taxes concerned in the case of Denmark included the
Defence Tax;
(iv) as if references to the date of signature were references to the
22nd day of December, 1954;
(v) as if references to the 6th day of April were references to the 1st
day of January, 1954.
(b)' The extension shall have effect in the Colony as respects tax for the
year of assessment 1954 (or 1954/55) and for subsequent years of assess-
ment, (and will have effect in Denmark-as respects Danish tax for any
taxation year beginning on or after the first day of April 1954).
(c) The extension shall continue in effect indefinitely but may be terminated
as respects the colony by written notice of termination given on or
before the 30th June in any calendar year not earlier than the year 1957
by either of the High Contracting Parties to the Convention to the
Other High Contracting Party through the diplomatic channel and in
such event the extension shall cease to have effect in the Colony as
respects tax for the year of assessment beginning in the calendar year
next following the date of such notice and for subsequent years of assess-
ment, (and will cease to have effect in Denmark as respects Danigh tax
9or 4y taxation year beginning on or after the first day of April in
. the calendar year next following that in which the notice is given).









MODIFICATIONS.
2. (a) In Article VII (1) of the Convention the words "exempt from United
Kingdom Surtax" shah be understood for the purposes of this extension
as though they read "shall not be liable to tax in the territory at a rate
in excess of the rate applicable to a company".
(b) In Articles VIII and IX all references to interest shall be deemed to be
deleted.



Made by the Governor in Council under Section 56 of the Income Tax Ordin-
ance, 1956 (No. 1 of 1956), this 17th day of August, 1956.
F. GILBERT THOMAS,
Acting Clerk of Executive Council.


PRINTED BY THE GOVERNMENT PRINTER AT THE GOVERNMENT PRINTING OFFICE,
KINGSTOWN, ST. VINCENT.
[ Price 52 cents. ]
1956.





Publications Not Available

Saint Vincent government
gazette

v. 89 no. 48

Ordinance no. 28 of 1956.




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