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Title: Saint Vincent government gazette
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Permanent Link: http://ufdc.ufl.edu/UF00077473/01479
 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: July 6, 1976
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: VID01479
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
 Related Items
Succeeded by: Government gazette

Table of Contents
    Main
        Page 169
        Page 170
        Page 171
        Page 172
        Page 173
        Page 174
    Statutory Rules and Orders No. 28: Aid to Pioneer Industries (Manufacture of Marcaroni Products) Order, 1976
        Page A-69
        Page A-70
    Statutory Rules and Orders No. 29: Proclamation bringing into operation the Housing and Land Development Corporation Act, 1976
        Page A-71
        Page A-72
    Statutory Rules and Orders No. 30: Income Tax (Double Taxation Relief) (Sweden) Order, 1976
        Page A-73
        Page A-74
        Page A-75
        Page A-76
        Page A-77
        Page A-78
        Page A-79
        Page A-80
        Page A-81
        Page A-82
        Page A-83
        Page A-84
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        Page A-86
        Page A-87
        Page A-88
        Page A-89
        Page A-90
        Page A-91
        Page A-92
Full Text














SAINT VINCENT


GOVERNMENT


GAZETTE


SAINT VINCENT, TI'ESDAY, (i JILY, 1976.-(No. 32).


GOVERNMENT


NOTICES


No. 81.


HOUSE OF ASSEMBLY
ST. VINCENT


OPENING OF A NEW SESSION

The first meeting of a New Session of tile House of Assembly will be held at the Assembly
Chambers on Thursday 8th July, 1976 at 9.00 a.m. when His Excellency the Governor will
dkl:ver the Speech from the Throne and formally open the New Session.
A cordial invitation is extended to the general public to attend subject to the following
:rraiigements for seating and standing accommodation:-
The General Public is hereby notified that approximately 300 chairs will be available in
the Assembly Chamber proper for accommodation of Senior Civil Servants, the Clergy, other
persons prominent in the life of the community, and the general public. Special seating
accommodation will be arranged for the wives of Members of the House.
There will only be limited standing space available.
CLEMENT NOEL,
Clerk of the House of Assembly, (Ag.)


No. 84.


AIN TO PIONEER INDUSTRIES ORDINANCE, 1952.


NOTICE


In accordance with the provisions of sub-sectoin (2). of Section 3 of the Aid to Pioneer
Industries Ordinance, 1952, notice is hereby given that-sAbject to the consideration of any
objections which may be received by him pursuant,,A'wj$is 'Notice, the Governor proposes


~3 28 ?LrS


7,
K i
-"


\(L. 109. ]


ruhlisfrb by Authority










170 SAINT VINCENT, TUESDAY, 6 JULY, 1976.-(No. 32).


under sub-section (1) of section 3 of the said Ordinance to make an Order in the form set
out in the Schedule ihrceto.

2. Any person who objects to tle making of such Order is hereby invited to give notice
in writing of his objection a; d of tlie grounds on which he rclihs in support thereof, to tho
Secretary to the Cabifeit at the Premier's Office in Kingstown, on or before the 31st day of
July 19 )7(i.
J. A. POMPEY.
Secretary to the Cabinl:t.

SCHEDULE


SAINT VINCENT.
STATUTORY 'RTLES AND ORDERS,
1976, No.


AID TO PIONEER INDUSTRIES (MANUFACTURE OF RUBBER
MATS) ORDER, 1976.


(Gaizetted


197().


1. Short title. This Order may be cited as the Aid to Pioneer Industries (Ml;iiufa'tlsre
of Rubber Mats) Ordey, 1976:

2. Declaration. The establishment, maintenance and operation in the State of manuniac-
turing plant for the manufacture of rubber mats is hereby declared to be a Pioneer Indusiiy
for the purposes of the Aid to Pioneer Industries O r d i na c e, ,1952, and rubber iats so
iaminuflarturi(d are declared to be a pioneer product for the said purposes.


Made by the Governor under section 3(1) of the Aid to Pioneer Industries Ordi;nanic,
1i352 (No. 5 of 1952) this day of 1976.
Secretary to the Cabin:t.


No. S5.


LEGISLATION


The f)!lowing Docmunents are published with
this isnue of die Gazette:-
S.. & 0. N. 2S.--Aid to Pio e-,r Ibdust ri ,
(Manufaict ure of MiIrca:roili Prod, ts))
Order, 1976.
S.R. & 0. No. 29--Proloiiiiitioi bringing
into operation the IHousing and ianld
Developiiient Corporationi Act, 1976.
;R. & 0. No. 30.-Income Tax (Double
'Taxation Relief) (Sweden) Order, 1976.
6th July, 1976.


No. 86.


NOTICE


It is hereby notified for general information
that Cazetce Notice No. 62 of 4th May, 1976,


relating to the Income Tax (Double Taxation
Reli, f) (Sweden) Order, is hereby cancelled.
J. A. POMPEY,
Secretary to the Cabinet.
6th July, 1976.
lIy Coinmand,
J. A. POMPEY,
Acting Pcrmanent Secretrary,
Premicr's Office.
I'PEMIEIR OFFICE
ST. VINCENT,
6th July, 1976.


DEPARTMENTAL AND CTHER NOTICES


PUBLIC NOTICE


Acling iln ",ccordance with the provisions of
Article 17 (a) of the East Caribbean Currency










SAINT VINCENT, TUESDAY, 6 JULY, 1976.-(No. 32). 171


Agreement 1965 as amended by the Curreic(y
(No. 2) (.Anendln.-lt) Act 1 976 and after coii-
suitatio-i with the part ipatih.g Goverinmiei:nt the
provision-s of Article 11 of the Agreemnct ;as
am;endel-d are herety suspended from Frida:y 2:.[1
to Tuesday 6th July, 1976 ihcilu:-iv.
The Authority therefore regrets tio ann- I'.i:
the suspension of all dealings in external Cir-
renicis during this period.
C. A. JACO`iS.
Mana'iilg I)ircfir, ECCA.-
~'"- ---.-I-~--O _- -
PI'BLIC NOTICE


TAKE NOTICE tlh'-t Berrisford MIL:wr:n c
Ilaynes intends to apply to the Judge of the
High Courc in Chambers for an order to livee
his marriage registered in the Marriage Register
of the State.
The said Berrisford McLawrence IIaynes was
married on the 4th day of February 19!.7 at the
St. Paul's Anglican tiurch Cailii.qua.
D.ttd(d the Ist daiy of Ju v, 1976.
IH. E. STEPHIENS,
Solicitor for
Btrrin.sj'fod McLuw'irrce JIayEcs.


SAINT VINCENT.

By Authoriiy of i h Icilistratior. of I iiled
King'yi n I'atcl s. Ordi;'ance Chaph r 1j6 of the
ItRcisid Laws of St. Vil:cnt 1926.

Gazetted 1976

Adlve, tisem. nt of apqpli action for registration
of United Kingdom Patent No. 1,341,716.

No ; ice is hereby given that a application
was made on the 15th day of July, 1970 by E. I.
DU PONT DE NEMOURS AND COMPANY,
a corporation duly organized and existing under
thli laws of the State of Delaware, of Wilming-
T n Slate of Delaware, United St;tes of
Ametrice, for registration of a Pat.nt in respect
of -C(ariamioyly-N-hydrozy-and 1-c;rbam. yl-
N-ca'; amoyloxy-formimidates.

Any person may, at any tine within T'WO
MONTSII from the date of such advertisement
give Notice to the Registrar of opposition to the
issue of a certificate of registration upon any
grounds prescribed bv Section 27 of the
PATENTS ORDINANCE (Cap. 155) for opposi-
tion to the grant of letters patent.

TREVOR A. F. PETERS,
Deputy Rrgisfrcr.
T1:e Patent Office,
c/o Court House,
Registrtr's Office,
Kingstown,
Saint Vincent.


SAINT VINCENT.
By Authoriiy of lhc R-gislral'i-n of United
Kiit'ldomi i'Paclins Ordinancc Chap!cr 156 of the
Iiew vs.d Laws of St. Vilncct 19i0.
Gazetted 1976
Advoitisem:nt of application for registration
of United Kingdom Patent No. 1,454,128.
Notice is hereby given that an application
waN i ade on the 19th September, 1975 by
TIHAGARD TECHNOLOGY COMPANY, a
co-mpnoation duly organised and existing under
the laws of the State of California, United States
of America, of 2712 Kelvin Avenue, Irvine, State
of California, U:nited States of Amerlia, for
rcvi str.-tion of a Patent in respect of Fluid-wall
lh acto(is and their utilization in nigh tenpera-
ture chemical reaction process.
Any person may, at any time within TWO
MONTHS from the date of such advertisement
give Notice to the Registrar of opposition to the
issue of a certificate of registration upon ainy
grounds prescribed by Section 27 of the
PATENTS ORDINANCE (Cap. 155) for opposi-
tion to the grant oi letters patent.
TREVOR A. F. PETERS,
Dcpdij .,, :, ',
Tie Patent (fficc,
c/o Court House,
Regis rain's Office,
,1ings-lnwn,
Saint Vincent.

SAINT VINCENT.
By Authorily of the Rcgis;'niain of Unicd
Kingdomi Fat'cts Ordinance Cl'co)lcrl 1.36 Of i',e
It viscd Laws of St. Vinccit 19326.
GazAtted 1976
Ad-ve.-t'sement of application for registration
of United Kingdom Patent No. 1,277,7' 3.
Notice is hereby given thit an application
A-,.. -"ade on the 11th Octohor.. 1972 lv
IMPERIAL CHEMICAL INDUSTRIES
LIMITED, a corporation duly organized and
exist i;g iunidr tl1e laws of the IhTited Kingdtou
of Ihi.pcrial Che'ical HIouor, 3Mi!lbank, London,
S.W.1, for registration of a Patent in respect
of Manufacture of bipyridylium salts.
Any person inmy, at any time within TWO
MI)NTIIS from the date of such advertisement,
give Notice to the Registrar of opposition to the
i-,s:e of a cerlificate of registration upon any
grounds press eribed by Section 27 of the
PATENTS ORDINANCE (Cap. 155) for opposi-
tion to the grant of letters patent.
TREVOR A. F. PETERS,
Deputy Registrar.
The Patent Office,
c/o Court House,
Registrar's Office,
Kingtown,
Saint Vincent.










172 SAINT VINCENT, TUESDAY, 6 JULY, 197G.-(No. 32).


SAINT VINCENT.

ly A. thority of tlh li(.ujiltrati' of Un"iird
mil(ntd.I, 1P'at at s Ordinance C haptcr 156 of the
Et vised Laws of Sti. Vinccnt 1926.

Gazetted 1976

Advertisem,'nt of application for registration
(.f United Kinigdom i atent No. 1,2'0:),.'-5.52.

Notice is hereby given 1hrtt in applicaiioni
v.as made on the 8th April, 1969 bv EL1 LILLY
AND COMPANY. a corporation duly organised
and existing under the laws of ilndlana UJlted
States of America, at 307 East McCarty Street,
City of Indianapolis, Stat, of Indiana, United
b:ates (f America, for the registration of a
Patent in respect of 6-Tritiuomroiiethyl-trypto-
ptlane and process for producing the same.

Any person may, at any time within TWO
MONTHS from the date of such advertisement
give Notice to the Registrar of opposition to the
i4sue of a certificlae of registration upon any
rounds prescribed by Section 27 of the
PATENTS ORDINANCE (Cap. 155) for opposi-
tion to the grant of letters patent.

TREVOR A. F. PETERS,
Di'put! lcyt-sriti r.

rT'e P;:tent Office,
( /o Court House,
f'"ogistrar's Office,
Kingstown,
Saint Vincent.



SAINT VINCENT.

Bly Autllority of thi Regi.i'raion of 17 itrd
Kincdomi Patfnts Ordinance Chaoctr 156 of the
Revised Laws of St. Viincent 192G.

Gazetted 1976

hAc-irt;.n 'n~ of Vinplication for reaistrati;on
cf Unnicd Kingdom Patent No. 1,291,312.

Notice is he 'rley !riven th1it :n applFv;i;ion
v'was made oin t e 22'1 July, 197( by E. I DU
POINT DE NEMOIURS AND COMPANY, a
corporation duly organis''d and existing under
the laws of the State of Delaware, United SI ates
fof Americi. of Wilmington 98, State of
Delaware, United States of America. for
Ieei-tration of a Patent in respect of Novel
beuziilidazolecarbamates.

Any person may, at any time within TWO
MONTHS from the date of such advertisement
give Notice to the Registrar of opposition to the


issue of a certificate of registration upon any
grounds prescribe d by Section 27 of the
PATENTS ORDINANCE (Cap. 155) for opposi-
!ion to the grant of letters patent.

TREVOR A. F. PETERS,
D(puljy Jeisirur.
Tin' Patent Offiee,
e/o Court House,
Registry 's Office,
Kingstown,
Saint Vincent.


SAINT VINCENT.
Biy Aihoriti of 11ic Ri giiratli'o) of ]JTniae(d
Ki'!iarin P'r < Ordinaince C'ap(c:' 156 o the
I' c's(s La It; of' St. Vincnct 1926.
Gazetted 1976
Advertisement of application for registration
of United Kingdom Patent No. 1,269,851.

Notice is hereby given that an application
was made on the 3rd April, 1969 by ELI LILLY
AND COMPANY, a corporation duly organized
and existing under the Laws of Indiana,
United States of America, at 307 East McCarthy
Street, City of Indianapolis, State of Indiana,
United States of America, for the registration
of a Patent in respect of Sweetened compositions

Any person may, at any time within TWO
MONTIJS from the date of such advertisement
give Notice to the Registrar of opposition to the
issue of a certificate of registration upon any
grounds prescribed by Section 27 of the
PATENTS ORDINANCE (Cap. 155) for opposi-
timr to the grant of letters lptent.

TREVOR A. F. PETERS,
Dcputi! Rcgistr~,r.
T''e Patent Office,
/ on CHurt lHtuse,
P i-t,"'.-a's Office,
Kr+netown,
Saint Vincent.

SAINT VINCENT.

R!i A ithority of /1ir RJl'isrationt of Tiited
'iiid P, 'al(,n. it Ordlinanic Chaplcr 156 of the
Fi( ri -cd Laws j' St. Virce nt 1926.

Gaztted 1976

.-A 1ertisen At of a;nilicetion for registration
of United Kingdom Patent No. 1,297,147.

Notice is hereby given that nn application
w:,s 'ade on the 21st March, 1973 by BAYER
AKTIENGESELLSCHAFT, a corporation dnly
organised and existing under the Laws of the
Federal Republic of Germany, of 509 Lever-
kusen-Bayerwerk, Germany, for the registration










SAINT VINCENT, TUESDAY, 6 JULY, 1976.-(No. 32).


of a Patlint in respect of 1,3,4-thiadiazolyl-(5)-
ureas and their use as herbicides.

Any person imi'., at any time within T\WO
MONTHIIS from the date of such advertisement
Mgve Notice to the Riegistrar of opposition to the
issue of a certificate of registration upon any
grounds prescribed by Section 27 of the
'A'TENTS ORDINANCE (Cap. 155) for opposi-
tion to the grant of letters patent.


The Patent Office,
c/o Court House,
Registrar's Office,
Kinig.town,
Saint Vincent.


TREVOR A. F. PETERS,
Deputy Registrar.


SAINT VINCENT.
By Authority of ihe Registration of United
lKingd'm P'ae(itts Ordinance Chapicr 156 of the
l,',ct ue Lexs of St. Viuce t 1926.
GazAtted 1976
Advertisement of application for registration
of United Kingdom Patent No. 1,384,760.

Notice is hereby given that an application
was made on the 2nd day of October, 1972 by
Merck & Co. Inc. a corporation duly organized
and existing under the laws of the Sate of New
Jersey, United States of America of Rahway,
New Jersey, United States of America, for the
registration of a Patent in respect of Improved
Indometlacin Suppositories.

Any person may, at any time within TWO
MONTHS from the date of such advertisement
give Notice to the Registrar of opposition to the
issue of a certificate of registration upon any
grounds prescribed by Section 27 of the
PATENTS ORDINANCE (Cap. 155) for opposi-
tion to the grant of letters patent.

TREVOR A. F. PETERS,
Deputy Registrar.
The Patent Office,
c/o Court House,
Registrar's Office,
Kingstown,
Saint Vincent.


SAINT VINCENT.

By Authority of the Registration of Unitled
Kingdom Patents Ordinance Chapter 156 of the
Revised Laws of St. Vincent 1926.
Gazetted 1976
Adver tisement of application for registration
of United Kingdom Patent No. 1,278,475.
Notice is hereby given that an application


was made on the 19th March, 1970 by MAY &
BAKE R LIMITED, a corporation duly
organized and existing under the Laws of the
L cited Kingdom, Dagenham, Essex, England,
for the registration of a Patent in respect of
Process for the preparation of methyl p-
ammnobeizenosulphonylearbamate.

Any person may, at any time within TWO
MON'IIS from the date of such advertisement
give Notice to the Registrar of opposition to the
1.sue of a certificate of registration upon any
grounds prescribed by Section 27 of the
PATENTS ORDINANCE (Cap. 155) for opposi-
tion to the grant of letters patent.

TREVOR A. F. PETERS,
Deputy Registrar.
The Patent Office,
c/o Court House,
Registrar's Office,
Kingstown,
Saint Vincent.


SAINT VINCENT.
By Authority of the Pcgistration of United
KinUgdom Patets Ordinance Chapter 156 of the
flt vised Laws of St. Vincent 1926.
Gazetted 1976
Advertisement of application for registration
of United Kingdom Patent No. 1,369,429.

Notice is hereby given that an application
was made on the 29th November, 1971 by CIBA-
GEIGY (UK) LTD., a corporation duly organ-
ised and existing under the Laws of the United
Kingdom, 30 Buckingham Gate, London SWIE
(iLI-, for the registration of a Patent in respect
of Treatment of water or aqueous systems.

Any person may, at any time within TWO
MONTHS from the date of such advertisement
give Notice to the Registrar of opposition to the
issue of a certificate of registration upon any
grounds prescribed by Section 27 of the
PATENTS ORDINANCE (Cap. 155) for opposi-
tion to the grant of letters patent.

TREVOR A. F. PETERS,
Deputy Registrar.


The Patent Office,
c/o Court House,
Registrar's Office,
Kingstown,
Saint Vincent.


SAINT VINCENT.

By Authority of the Registration of United
Kingdom Patents Ordinance Chapter 156 of the
Revised Laws of St. Vincent 1926.










SAINT VINCENT, TUESDAY, 6 JULY, 1976.-(No. 32).


Gazetted 1976

Advertisement of application for registration
of United Kingdom Patent No. 1,2S3,811.

Notice is hereby given that an application
was made on the 17th April, 1970 by EL1 LILLY
AND COMPANY, a corporation duly organ-
ised and existing under the Laws of Indiala
United States of America, at 307 East McCarthy
Street, City of Indianapol s, State of indiana,
United States of America, for the registalration
of a Patent in respect of 3-mercaptothiazole
cephalosporins and process for preparing tlhe
same.


Any person may, at any time within TWO
MONTliS from t!e date of such advertisement
give No! i .o, th te registrar of opposition to the
issue of a .ate of registration upon any
grounds prescr e i b e d by Section 27 of the
PATENTS ORDINANCE (Cap. 133) for opposi-
tion to the grant of letters patent.

TREVOR A. F. PETERS,
Depuiy Ilcyidrar.
The Patent Office,
c/o Court Iouse,
Registrar's Office,
Kingstown,
Saint Vincent.


TENDERS FOR THE CONVEYANCE. OF MAIL, PASSENGERS AND CARGO TO AND FROM THE
NORTHERN GRENADINES,

Tenders are hereby invited for the convcymaice of Mails, Parcels, Passengers and Cargo by
Motor Vessel between Kingstown, Mustique and Bequia as set out in the Schedule and Contract
shown below:

FIRST SCHEDULE


Kingstown, Mustique, Bequia


Bequia
Kingstown
Mustique
Kingstown
Bequia
Kingstown
Mustique
Kingstown


Tuesday
,,
,,
,,
Thursday
,,
,,
,,


6.30
9.00
12.30
3.30
6.30
9.00
12.30
3.30


a'm.
a.m.

p.m.
a.m.
a.nm.

p.m.


Bequia 6.30 a.m.
Kingstown 1.30 p.im.


Arrive




Arrive


Srive


Ab rive


Kingstown
Mustique
Kingstown
Bequia
Kingstown
Mustique
Kingstown
Bequia


7.45
11.30
2.30
5.00
7.45
11.45
2.30
5.00


a.m.
a.m.
p.m.

a.m.
a.m.
p.m.
p.m.


Kingstown 7.45 a.m.
Bequia 2.45 p.m.


CONTRACT

1. The Contract will be for a period of one (1) year and all trips must be
the first schedule.


2. The successful applicant will be r, sponsible for delivery of mails and parcels direct to and
from post offices at Port Elizabeth and Mustique in the Northern Grenadines.

3. They will be required to state the arrangements that would be made for a replacement of the
contract vessel in the event of breakdown in the service. Any vessel substituted should
have the approval of the Ministry of Communicalions, Works and Labour.
4. The contract may be terminated by one (1) month's notice on either side.
5. No tender will be accepted if the Motor Ves!el tendered is not licensed under the Passenger
Boats Ordinance 1906 to carry passengers, and its master must hold certificates of
competency in accordance with Regulations: IS and 19 of S.R.O. 31 of 1957.
6. Tenders must state the amount of subsidy required and they should be addressed to the
Secretary, Central Supply Tenders Eoard, Ministry of Finance, Ministerial Bui d i ng,
Kingstown in sealed envelopes distinctly marked "Tenders for conveyance of Mails and
Passengers to and from the Northern Grenadines", to reach him not later than 3.00 p.m.
on Thursday 15th July, 1976.

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


PRINTED BY TIE GOVERNMENT PRINTER AT TIE GOVERNMENT PRINTING OFFICE,
KINGSTOWN, ST. VINCENT.
[ Price 50 cents. ]


Leave
,,Leave
,,

Leave
,,
,,
,,


Leave


Monday, Wednesday, Friday, Saturday.


in daylight as in



















SAINT VINCENT

STATUTORY RULES AND ORDERS,

1976, No,. 28.


AID TO PIONEER INDUSTRIES (MANUFACTURE OF
MACARONI AND MACARONI PRODUCTS) ORDER, 1976.


(Gazetted 6th July, 1976.)


1. Short title. This Order may be cited as the Aid to Pioneer Industries
(Manufacture of Macaroni and Macaroni Products) Order, 1976.

2. Declaration of Pioneer Manufacturers. Bertram Greaves and Linda
-Greaves are hereby declared pioneer manufacturers for the purposes of the Aid
to Pioneer Industries Ordinance, 1952, in relation to the pioneer factory situate
at Sion Hill and to the establishment and operation of manufacturing plant for
the manufacture of macaroni and macaroni products (by virtue of the provisions
of the Aid to Pioneer Industries (Manufacture of Macaroni and Macaroni
products) Order, 1976 (S.R. & O. No. 22 of 1976) and for the purposes of the
Aid to Pioneer Industries Ordinance, 1952).

3. Construction Day. Construction day was the 1st day of September
1975.

4. *Productiow i' y. Production day was the 2nd day of October 1975.


\ \Made .'iC lnder section 4 of the Aid to Pioneer Industries Ordinance,
52 5' ,a this 2nd day of July 1976.

J. A. POMPEY,
Secretary to'the Cabinet.

PRINTED BY THE GOVERNMENT PRINTER AT THE GOVERNMENT PRINTING OFFICE,
KINGSTOWN, ST. VINCENT.
[ Price 30 cents. ]
1976.

X 3a .9. ',

^ /J~~f-C___________



















71

SAINT VINCENT.

STATUTORY RULES AND ORDERS,

1976, No. 29.



(Gazetted 6th July, 1976.)



BY THE GOVERNOR
A PROCLAMATION

[ L.S. ]

OX E. BAYNES.
l Governor's Deputy.

WHEREAS it is enacted by section 1 of the Housing and Land Develop-
ment Corporation Act, 1976 (No. 7 of 1976) that the said Act shall come into
operation on such date as the Governor may appoint by proclamation published
in the Gazetce.

AND WHEREAS the Governor pursuant to section 22 of the Saint Vinceni
Constitution Order 1969, has by instrument dated 12th June. 197(i, appointed
me to be his deputy during his absence.

NOW THEREFORE, 1. RUDI(OL1I ELLIOT BAYNES, Governor's
Deputy as aforesaid of the State of Saint Vincent, pursuant to the authority
vested in me by the said Act do hereby proclaim that the aforesaid Act shall
come into operation on the 3rd day of August, 1976.

GIVEN under my hand and the Public Seal of Saint Vincent at Government
House in Saint Vincent this 6th day of July, One thousand nine
hundred and seventy-six and in the Twentv-fifth Year of the Reign
of Her Majesty QUEEN ELIZABETH TIE SECOND.

GOD SAVE THE QUEEN!


PRINTED BY THE GOVERNMENT PRINTER AT THE GOVERNMENT PRINTING OFFICE,
KINGSTOWN, ST. VINCENT.
[ Price 30 cents.
1976.
x. .^f~r?^

'j I

















73

SAINT VINCENT.

STATUTORY RULES AND ORDERS.

1976, No. 30.


INCOME TAX (DOUBLE TAXATION RELIEF) (SWEDEN)
CRDER, 1976.


(Gazetted 6th July, 1976.)


WIIEREA. itjis provided by section 91(1) of the Income Tax Ordinance,
1967, that if tlel pvernor with the advice of Cabinet, by Order, declares that
arranglrilnts 'ed in the Order have been made with the Government of
any terriyte, e Saint Vincent with a view to affording relief from double
tox iin to income tax and any tax of similar character imposed by
Qe IQ t.- territory, and that it is expedient that those arrangements
si effect, the arrangements shall have effect in relation to income tax
notwithstanding anything to the contrary contained in any enactment:

AND WHEREAS by a Convention dated the 28th day of July, 1960, between
the Government of the United Kingdom of Great Britain and Northern Ireland
and the Govei nmcnt of the Kingdom of Sweden, arrangements were made
among other things for the avoidance of double taxation:

AND WHEREAS provision is made in the said Convention for the extension,
by means of an exchange of notes between the contracting parties, of the said
Convention (either in its entirety or with modifications) to any territory for
whose foreign relations the United Kingdom is responsbile which imposes taxes
substantially similar in character to those which are the subject of the said
Convention:

AND WHEREAS, by means of an exchange of notes on the 19th day of
January, 1972, between the contracting parties of the said Convention the same
has been extended with certain modifications to Saint Vincent:

1. Declaration.
NOW TIEREFORE it is hereby declared-
(a) that the arrangements specified in the First Schedule to this Order,
as modified bv the provisions of the Second Schedule to this Order,
have been made with the Government of the Kingdom of Sweden;
and



/5-.5- s






















(b) that it is expedient tlat hose arrangements should have effect

S2. Citation. This Order mav b, cited as the Income Tax (Double Taxatio
Relief) (Sweden) Order, 1976.

3. Commencement. Thii; Order shall be deemed to have come i ntc
operation on 1st January, 1!)72.

4. Revocation. The Income Tax (Double Taxation Relief) (Sweden)
Order, 1951 (S.R. & 0. 7(i/1954) is hereby revoked.

FIRST SC'IEDULE

CONVENTION BETWEEN THE GOVERNMENT OF TIIE IUNITrE
KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND Till
GOVERNMENT OF THE KINGDOM OF S\EDEN FOR THE AVOIDANCEi
OF DOUBLE TAXATION AND TIE 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 United Kingdom of Sweeden;
Desiring t) conclude a Con-vention for the avoidance of double taxation
and the prevencio' of fiscal evasion with respect to taxes on income;
Iave agreed as follows:

ARTICLE I

(1) The taxes which are the subject of the present Convention are:-
(a) In Sweden:
L (i) the State income tax, including sailors tax and coupon tax;
(ii) the tax on the undistributed profits of companies
(ersattningsskatt) ;
(iii) the tax on public entertainers (bevillningsavgifterna for sarskilda
formaner och rattigheter);
(iv) the communal income tax (kommiunal inkomstskatt) ; and
(v) the State capital tax (hereinafter referred to as "Swedish tax").

(b) In the United Kingdom of Great Britain and Northern Ireland:
(i) the income tax (including surtax) ; and
(ii) the nrofits tax (hereinafter referred to as "Unitod King'lomn
tax").























(2) This Convention shall also apply to any identical or substantially
nilar taxes which are subsequent y imposed in addition to, or in place of,
I existing taxes.

ARTICLE II

(1) In the present Conventio'n, unless the context otherwise requires:
(a) the term "United Kingdom" means Great Britain and Northern
Ireland, excluding the Channel Islands and the Isle of Man;
(b) the terms "one of the territories" and "thle other territory" mean the
United Kingdom or Sweden, as the context requires;
(c) the term "taxation authorities" means, in the case of Sweden, the
Minister of Finance or his authorised representative; in the case of the
United Kingdom the Commissioners of Inland Rev(-nue or their author-
ised representative; and, in the case of any territory to which this
Convention is extended under Article XXVIII, the competent authority
for the administration in such territory of the taxes to which this
Convention applies;
(d) the term "tax" means United Kingdom tax or Swedish tax, as the
context requires;
(c) the term "person" includes any body of persons, corporate or not
corporate;
(f) the term "company" means any body corporate;
(y) (i) the terms "resident of the United Kingdom" and "resident of
Sweden" mean respectively any person who is resident in the
United Kingdom for the purposes of Uniced Kingdom tax and any
person who is resident i'n Sweden for the purposes of Swedish tax,
but
(ii). where by reason of the provisions of sub-paragraph (g) (i) above
an individual is a resident of both territories, the'n this case shall
be solved in accordance with the following rules:
(aa) He shall be deemed to be a resident of the territory in which
he has a permanent home available to him. If he has a per-
manent home available to him in both territories, he shall be
deemed to be a resident of the territory with which his per-
sonal and economic relations are closest (hereinafter referred
to as his centre of vital interests);
(bb) If the territory in which he has his centre of vital interests
cannot he determined, or if he has 'not a permanent home
available to him in either territory, he shall be deemed to bf
a resident of the territory in whin-h he has an habitual abode






















(cc) If he has an habitual abode in both territories or in neither of
them, he shall be deemed to be a resident of the territory of
which he is a 'national;
(dd) If he is a national of both territories or of neither of them,
the taxation authorities of the territories shall determine the
question by mutual agreement.
(iii) Where by reason of the provisions of sub-paragraph (g) (i) above
a legal person is a resident of bollh territories, then it shall be
deemed to be a resident of the territory in which its place of
effective management is situated. The same provision shall apply
to partnerships and associations which under the national laws by
which they are governed are not legal persons.
(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 Sweden, as the context requires;
(i) The terms "United Kingdom enterprise" and "Swedish enterprise"
mean respectively an industrial or commercial enterprise or under-
taking carried on by a resident of the United Kingdom and an industrial
or commercial enterprise or undertaking carried on by a resident of
Sweden, and the terms 'enterprise of o'ne of the territories" and
"enterprise of the other territory" mean a United Kingdom enterprise
or a Swedish enterprise, as the contest requires;
(j) The term "industrial or commercial profits" includes rents or royalties
in respect of cinematograph including television films;
(k) (i) The term permanent establishment" means a fixed place of
business in which the business of the enterprise is wholly or partly
carried on.
i (ii) A permanent establishment shall include especially:
(na) a place of management;
(bb) a branch;
(cc) an office;
(dd) a factory;
(ec) a workshop;
(f) a mine, quarry or other place of extraction of natural
resources;
(gy) a building site or construction or assembly project which
exists for more than twelve months.
(iii) The term "permanent establishment" shall not be deemed to
include:
(aa) the use of facilities solely for the purpose of storage, display
or delivery of goods or merchandise belonging to the
enterprise;























(bb) the maintenance of a stock of goods or merchandise belonging
to the enterprise solely for the purpose of storage, display or
delivery;
(cc) the maintenance of a stock of goods or merchandise belonging
to i..e ct.erprise solely for tne purpose of processing by
a'ciother enterprise;
(dd)' the maintenance of a fixed place of business solely for the
purpose of purchasing goods or merchandise, or for collecting
information, for the enterprise;
(cc) the maintenance of a fixed place of business solely for the
purpose of. advertising, for the supply of information, for
scientific research or for similar activities which have a prepar-
atory or auxiliary character, for the enterprise.
(iv) A person acting in one of the territories ol behalf of an enterprise
of the other territory-other than an agent of an independent
status to whom sub-paragraph (k) (v) applies-shall be deemed to
be a permanent establishment in the first-mentioned territory if he
has, and habitually exercises in that territory, an authority to
conclude contracts in the name of the enterprise, unless his activi-
ties are limited to the purchase of goods or merchandise for the
enterprise.
S (v) A'n 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 in that other territory through a broker, general
commission agent or any other agent of an independent status,
where such persons are acting in the ordinary course of their
business.
(vi) The fact that a company which is a resident of one of the terri-
tories controls or is controlled by a company which is a resident of
the other territory, or which carries on business in' that other
territory (whether through a permanent establishment or other-
wise), shall not of itself constitute either company a permanent
establishment of the other.
(1) The term internationall traffic" includes traffic between places in one
country in the course of a voyage which extends over more than one
country.

(2) Where under this Convention any income is exempt from tax in one
of the territories if (with or without other conditions) it is subject to tax in
the other territory and that income is subject to tax in that other territory by
reference to the amount thereof which is remitted to or received in that other
territory, the exemption to be allowed under this Convention in the first-
mentioned territory shall apply only to the amount so remitt'd or received.






















(3) In the application of the provisioiis of the present Coonveii.mn by one
of the Contracting Parties any t'rm not otherwise defined -;hal!, un:c:;s til
context otherwise requires, have the meaning which it has under thit law; in
force in the territory of that Party relati'.ig to dhe tvxes whi ,h are the subject
of the present Convention.

x- ARTICLE III

(1) The indu:;trial or commercial profits of a Unilte, Kingldom einterlrise
shall not be subject to Swedish iax uniiss thee elntiprise carrie:; on a trade or
business in Sweden through a permanent establishment si;t1ated the'ein. If
it carries on a trade or business as aforesaid, tax nuiy be imposed on Ilose
profits by Sweden, but only on so much of them as is attributable to that
permanent establishment.

(2) The industrial or commercial profits of a Swedish enterprise shall not
be subject to United Kingdom s ax unless the enterprise carries on a trade or
business in the United Ki)ngdom through a permanenAt establishment silualed
therein. If it carries on a trade or business asi aforesaid, tax miay be imposed
on those profits by the United Kingdom, but only on so much of thie 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 atfril uted to that permanent establ)ishmeii, tlhe iind(s:rial
or commercial profits which it might be expected to derive in that oiier terri-
tory if it were an independent enterprise engaged in ithe sone or similar
activities under the same or similar oe.iditions and dealing t t arm's leOng h
with the enterprise of which it is a pernlient establishlment.

(4) Where n enterprise of one of the territories drive,. profits, uilne.r
contracts concluded in that territory, from sales of goods or lierchandise stocked
in a warehouse in the other territory fo;r convenience of delivery anii not for
purposes of display, those profits shall not lie ttribuied to a permanent (stab-
lishlment of the enterprise in that other territory.

(3) No portion of any profits arising to an enterprise of oie (of the terri-
tories shall be attributed to a permit, e;int ,ci-alW,', h;t sit ei d i,: 11ie ollar
territory by reason of the mere purchase of goods or inerehanidire within thai.
other territory by the enterprise.

ARTICLE IV
Where
(a) an ,enterprise of one of the rerriitu'ies pe rt'iipates dirl ''y or indi e'ly
in the management, control or capital of a'n elter-r:ise of the onler
territory, or























(b) tlhe same persons participate directly or indirectly in the Imanagement,
control or capital cf ;n enterprise of one of the territories nlad an
enterprise of the other territory,
111i 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 n ,t so nacrued may be included in the profits of that enterprise
lind taxed accordingly.
ARTICLE V

If undistributed profits of United Kingdom enterprises are effectively
charged to United Kingd om pro fits tax at a lower rate than distributed profits
)f such en'terpri:ses:-
(a) the industrial and commercial profits of a Swedish enterprise shall be
charged to United Kingdom profits tax only at that lower rate; and
(b) where a company which is a resident of Sweden controls, directly or
indirectly, nit less tli;,.i 50 p1r cent. of ilie entire voting power of a
company which is a resident of tile United Kingdom, distributors by
the latter company to tile 'former company shall be left out uf account
in computing Unlited KIigdom pr:fit:s tax effectively chargeable on the
latter company at the rate appropriate to distributed profits.

ArTICLE VI

licoinie from thile operation of ships ;(r aircraft in international traffic shall
Ie taxable only in the territory hi which tie place of effective management of
the enterprise is situated.

ARTICLE VII

(1) (a) Dividends paid by a company which is a resident of the United
King1dol 10to a residei:t of Sweden, who is ilubje't to tax in Sweden in respect
thereof wivd does not carry on a trade or business in the IUniied Kingdom through
a permanent establishment situated therein, sha'l be exempt from United King-
dom1. surtax.
(b) Dividends paid by a company which is a resident of Sweden to a
resident of the United Kiingdonm whlo is subject to tax iL the United Kingdom
in respect thereof and does not carry on a trade or business in Sweden through
a permna'eint establishment situ:,ted tl.erei'., shall be exempt from Swedish
(oupoll tax.

(2) Dividends paid by a company which is a resident of the United King-
d'mI to a company which is a resident of Sweden shall he exempt from Swedish
tax. This exemllption :1hall 'not apply unless in accordance with the laws of






















Sweden the dividends would have been exempt from Swedish tax if the first-
mentioned company had been a resident of Sweden and not a resident of the
United Kingdom.

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

ARTICLE VIII

(1) Any interest derived from sources within one of the 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 that first-nmentioned
territory through a permanent establishment situated therein, shall be exempt
from tax in that first-mentioned territory.

(2) In this Article, the term "interest" includes interest on bonds,
securities, notes, debentures or any other form of indebtedness.

(3) Where any interest exceeds a fair and reasonable consideration in
respect of indebtedness for which it is paid, the exemption provided by the
present Article shall apply only to so much of the interest as represents such
fair and reasonable consideration.

ARTICLE IX

(1) Any royalty derived from sources within one of the territories by a
resident of the other territory, who is subject to tax in that other territory in
respect thereof and does no carry on a trade or business in the first-mentioned
territory through a permanent establishment situated therein, shall be exempt
from tax in that first-mentioned territory.

(2) In this Article, the term "royalty" means any royalty or other amount
paid as consideration for the use of, or for the privilege of using, any copyright,
patent, design, secret process or formula, trade-mark, or other like property,
but does not include any royalty or other amount paid in respect of the operation
of a mine or quarry or of any other extraction of natural resources or in respect
of cinematograph including television films.

(3) Where any royalty exceeds a fair and reasonable consideration in
respect of the rights for which it is paid, the exemption provided by the present
Article shall apply only to so much of the royalty as represents such fair and
reasonable consideration.






















(4) Any capital sum derived from sources within one of the territories
from the sale of patent rights by a resident of the other territory, who does
not carry on a trade or business in the first-mentioned territory through a
permanent establisnlment si uated therein, shall be exempt from tax in that
first-mentioned territory.
ARTICLE X

(1) Income from immovable property may be taxed in the territory in
which such property is situated.

(2) The term "immovable property" shall be defined in accordance with
the laws of the territory in which the property in question is situated. The
term shall in any case include property accessory to immovable properly, live-
stock and equipment of agricultural and forestry enterprises, rights to which
the provisions of general law respecting landed properly apply, usufruct of
immovable property and rights to variable or fixed payments as consideration
for the working of mineral deposits, sources and other natural resources; ships,
boats and aircraft shall not be regarded as immovable properly.

(3) The provisions of paragraphs (1) and (2) of this Article shall apply to
income derived from the direct use or from the letting of immovable property
or the use iil any other form of such property, including income from agrilcl-
tural or forestry enterprises. They shall likewise apply to profits from the
alienation of immovable property.

(4) The provisions of paragraphs (1) to (,) of uilis Article shall also apply
to tile income from immovable property of any enterprises other than agricul-
tural or forestry enterprises and to income from immovable property used for
the performance of professional services.

ARTICLE XI

(1) Where under the provisions of this C'onvenlion a resident of the United
Kingdom is exempt or entitled to relief from Swedish tax, similar exemption
or relief shall he applied to the undivided estate of a deceased person ih so
far as one or more of the beneficiaries is a resident of the nuieid Kingdom.

(2) Swedish tax on the undivided estate of a deceased person shall, in so
far as the income accrues to a beneficiary who is a resident in the I'nited King-
dom. be allowed as a credit under Article XXIII

ARTICLE XII

Notwithstanding anything contained in Article X, a resident of one of the
territories who does not carry on a trade or business in the other territory
through a permanent esialblishment situated therein shall be exempt in that
other territory from any tax on gains from the sale, transfer, or exchange of
capital assets.






















ARTICLE XIII
( ) Sublject to t the provisions of paragraph (2) of 1his Article r Nt( inr lirlI
or pensions paid by. or out of funds created by, o'ne of the Contracting Parties
to any individual in respect of services rendered to Itht Partly i' the discharge
of governmenoral functions shall he exempt from tax in the territory of the other
Contracting Parly.

(2) Where the individual is a lntiona'l of the latter (ontracting Party
without being also a national of the first-mentioned Party paragraph (1) of
this Article shall not apply, but the remuneration or pension shall for the
purposes of Article XXIII be deemed to be income from a source within tihe
territory of the first-mentioned Party.

(3) The provisions of this Article sliall not apply to payments in respect
of services rendered in connexion with lany trade or business carried on by
either of the Contracting Parties for purposes of profit.
ARTICLE XIV

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

(2) Any pension (or0er than a ipeision of the kind referred to in paragraph
(1) or (2) of Article XIII) andl any aminnity, derived from sources within tlie
United Kingdom Iby an individual who is a resident of Sweden and subject
to Swedish tax in respect thereof, shall le exempt from I'nited Kingdom tax.

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

ARTICLE XV

TInomn derived by a resident of one of the territories in respect of profes-
sional services or other independent activities of a similar chirraeter shl'l i' e
subjected to tax only i' that territory unless lie lhas a fixed nase reIgular'
available to him in irie olher territory for the purpose of performing his activi-
ties. If ie lias such a fixed hbse, such part of that income as is attributable lo
that base nmav be taxed in tliat other territory.

ARTICLE XVI

(1) Slubint to the provi!sios of Articles XlII, XIV, aq n XVIII, sr I I Te'
wtrpoq 11(fl O(itli i )imlillp f ill Pftl pi (re v ] 4 -v Ia r ',e;flnt or 1me of If e
terrilories in respect of an employment shall be subjected to tax o'I'y in lliat






















territory unless the employment is exercised in the other territory. If the
employment is so exercised, such remuneration as is derived therefrom may be
taxed in that oiler territory.

(2) Notwithstanding the provisions of paragraph (1) of this Article, re-
muneration derived Ib a resident of one of the territories in respect of an
employment exercised in hie other territory shall ie subjected to tax only in the
first-mentioned territory if:
(a) the recipient is present in the other territory for a period or periods not
exceeding in the aggregate 183 days in the fiscal year concerned, and
(b) the remuneration is paid lby or on behalf of an employer who is not
a resident of the other territory, and
(c) the remuneration is not deducted from the profits of a permanent estab-
lishment or a fixed base which the employer has in the other territory.

(3) In relation to remuneration of a director of a company derived from
the company the preceding provisions of this Article shall apply as if the re-
muneration were remuneration of an employee in respect of an employment,
and as if references to employers were references to the company.

(4) Notwithstanding the preceding provisions of this Article remuneration
for personal services performed aboard a ship or aircraft in international traffic
may be taxed in the territory in which the place of effective management of the
enterprise is situated.

ARTICLE XVII

Notwithstanding anythinll contained in this Convention, income derived by
public entertainers. such as theatre, motion picture, radio or television artistes,
and musicians, and by athletes, from their personal activities as such may be
taxed in the territory in which these activities are exercised.

ARTICLE XVIII

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

ARTICLE XIX

(1) Pay ments which ;i s dent or business annrentice from one of tl,'
territories who is Dresent in the other territory solely for the purpose of his
education or traifiing receives for the purpose of his maintenance, education,
or training. shall not be taxed in that other territory, provided that such pay-
mients are made to him from sources outside that other territory.





















(2) A student at a university or other establishment for higher education in
one of the territories who for a period or periods not exceeding in the aggregate
100 days during the year of assessment is employed in the other territory in
order to gain practical experience required for his education shall be exempt
from tax in that other territory on his remuneration from such employment.

ARTICLE XX

Any income not dealt with in the foregoing provisions derived by a resident
of one of the territories who is subject to tax there in respect thereof shall be
subjected to tax only in that territory.

ARTICLE XXI

Where any capital tax is imposed by one or other or both of the Contracting
Parties the following provisions shall apply:
(a) Capital represented by immovable property, as defined in paragraph
(2) of Article X, may be taxed in the territory in which such property
is situated.
(b) Subject to the provisions of sub-paragraph (a) of this Article, capital
represented by assets forming part of the business property employed
in a permanent establishment of an enterprise, or by assets pertaining
to a fixed base used for the performance of professional services, may
be taxed in the territory in which the permanent establishment or fixed
base is situated.
(c) Ships and aircraft operated in international traffic and assets, other
than immovable property, pertaining to the operation of such ships and
aircraft, may be .0 li- -t..l to capital tax only in the territory in which
the place of effective management of the enterprise is situated.
(d) All other elements of capital of a resident of one of the territories may
be subjected to capital tax only in that territory.

ARTICLE XXII

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

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

(1) Subject to the provisions of the law of the United Kingdomln regardi'el
the allowance as a credit against United Kingdom tax of tax payable in a terri-






















tory outside the United Kingdom, Swedish tax payable under the laws of Swede'n
and, in accordance with this Convention, whether directly or by deduction, in
respect of income from sources within Sweden shall be allowed as a credit against
any United Kingdom tax payable in respect of that income. Where such income
is an ordinary dividend paid by a company which is a resident of Sweden the
credit shall take into account (in addition to any Swedish tax appropriate to
the dividend) the Swedish tax payable by the company -in respect of its profits;
and, where it is a dividend paid oil participating preference shares and represent-
ing.both a dividend at the fixed rate to which the shares are entitled and an
additional participation in profits, the Swedish tax so payable by the company
shall likewise be taken into account in so far as the dividend exceeds that fixed
rate. For the purpose of this paragraph the term Swedish tax shall not include
any capital tax.

(2) Income from sources within the United Kingdom which under the laws
of the United Kingdom and in accordance with this Convention is subject to tax
in the United Kingdom either directly or by deduction shall be exempt from
Swedish tax; provided that where such income is a dividend paid by a company
being a resident of the United Kingdom to a resident of Sweden, not being a com-
pany which is exempt from Swedish tax according to the provisions of paragraph
(2) of Article VII, Swedish tax shall be charged on the amount of the dividend
after deduction of United Kingdom income tax, but the amount of Swedish tax
chargeable shall be reduced by a sum equal to 20 per cent. of the amount of the
dividend so charged.

(3) If, in accordance with Article XXI, capital belonging to a resident of
Sweden may be taxed in the United Kingdom, such capital shall be exempt from
Swedish tax.

(4) For the purposes of this Article, profits or remuneration for personal
(including professional) services performed in one of the territories shall, unless
paragraph 2 of Article XIII applies, 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 terri-
tories shall be deemed to be performed in that territory.

(5) The graduated rate of Swedish tax to be imposed on residents of Sweden
may be calculated as though income or capital exempted under this Convention
were included in the amount of the total income or capital.

ARTICLE XXIV

The taxation authorities of the Contracting Parties shall exchange such
information (heing information which is at their disposal under their respective
taxation laws in the normal course of administration) as is necessary for carry-
ing out the provisions of the present Convention or for the prevention of fraud
or for the administration of statutory provisions against legal avoidance in
relation to the taxes which are the subjectof the present Convention. Any






















information so exchanged shall be treated as secret and shall not be disclosed
to any persons other than those concerned with the assessmc't and collection of
the taxes which are the subject of the present Convention. No information as
aforesaid shall be exchanged which would disclose any trade, business, industrial
or professional secret or trade process.

The-taxation authorities of the Contracting Parties may communicate with
each other directly for the purpose of giving effect to the provisions of this
Convention and for resolving a'ny difficulty or doubts as to the application or
interpretation of the Convention.

ARTICLE XXVI

(1) The nationals of one of the Contracting Parties shall not be subjected
in the territory of the other Contracting Party to any taxation or any require-
ment connected therewith which is other or more burdensome than the taxation
and connected requirements to which the nationals of the latter Party in the
same circumstances are or may be subjected.

(2) The term "nationals" means:
(a) in relation to Sweden, all Swedish subjects and all legal persons;
partnerships and associations deriving their status as such from the
law in force in Sweden;
(b) in relation to the United Kingdom, all British subjects and British-
protected persons
(i) residing in the United Kingdom or any territory to which the
present Convention is extended under Article XXV111, or
(ii) deriving their status as such from connexion with the Vnited
Kingdom or any territory to which the present Convention is
extended under Article XXVIII,
and all legal persons, partnerships and associations deriving their
status as such from ile law in force in the United Kingdom or in 1ry
territory to which the Convention is extended under Article XXVIII.

(3) The taxation on a permai'nent establishment which an ent erprise of one
of the territories has in the other territory shall not be less favourab'y levied
in that other territory than. the taxation levied on enterprises of that other
territory carrying on the same activities. This provision shall not be construed
as obliging one of the Contractinx Parlies to grant to residents of the other
Contracting Party any personal allowances, reliefs and reductions for taxation
purposes on account of civil status or family responsibilities which it grants to
its own residents.

(4) Enterpri:.es of one of the territories, the capital of which is whoP'v or
partly owned or controlled, directly or indirectly, by one or more residents



















87

of the other territory, shall not be subjected in the first-mentioned territory to
any taxation ot any requirement connected therewith which is other or more
burdensome than the taxation and connected requirements to which other
similar enterprises of that first-mentioned territory are or may be subjected.

(5) In this Article the term "taxation" means taxes of every kind and
descrip ion.
ARTICLE XXVII
The following agreements between the United Kingdom and Sweden shall
not have effect for any period for which the present Convention has effect, that
is to say,
(a) the agreement dated 19th December, 1924, for the reciprocal exemption
from income tax in certain cases of profits accruing from the business
of shipping ;(1)
(b) the agreement dated 6th July, 1931, for the'reciprocal exemption from
taxes in certain cases of profits arising through agencies.(")

ARTICLE XXVIII
(1) This Convention may be extended, either in its entirety or with modifi-
cations, to any territory for whose foreign relations the U'ited Kingdom is
responsible, and which imposes taxes substantially similar in character to those
which are the subject of this Convention, and any such extension shall take
effect from such date and subject to such modifications and conditions (including
conditions as to termination) as may be specified and agreed between the Con-
tracting Parties in notes to be exchanged for this purpose.
(2) The termination in respect of Sweden or the United Kingdom of this
Convention under Article XXX shall, unless otherwise expressly agreed by
both Contracting Parties, terminate the application of this Convention to any
territory to which the Convention has been extended under this Article.
ARTICLE XXIX
(1) The present Convention shall be ratified by the Contracting Parties in
accordance with their respective constitutional and legal requirements.
(2) The instruments of ratification shall be exchanged at Stockholm as
soon as possible.
(3) Upon the exchange of ratifications the present Convention shall enter
into force(3), and its provisions shall have effect:
(a) in Sweden':
(i) in respect of the State income tax and the communal income tax
on income which is assessed in or after the calendar year beginning

(1) "'Troaty Serie Noo. 11 (1905) ", Cml. 2322.
(2) "Treaty Series No. 31 (1931) ", Cmd. 3923.
(3) The Convention entered into force on February 14, 1961.























on Ist January, 1961, being income for which preliminary tax is
payable during the period 1st March, 1960, to 26th F.i'i '.i; 1961,
or any succeeding period;
(ii) in respect of coupon tax on dividends payable on or after 1st
January, 1960;
(iii) in respect of the tax on public entertainers which is levied on or
after 1st January, 1960;
(iv) in respect of sailors tax on income payable on or after 1st January,
1960; and
(v) in respect of the State capital tax which is assessed in or after the
calendar year beginning on 1st January, 1961.

(b) In the United Kingdom:
as respects income tax for any year of assessment beginning on or after
6th April, 1960;
as respects surtax for any year of assessment beginning on or after
6th April, 1959; and
as respects profits tax in respect of the following profits:
(i) profits arising in any chargeable accounting period beginning on or
after 1st April, 1960;
(ii) profits attributable to so much of any chargeable accounting period
falling partly before and partly after that date as falls after that
date;
(iii) profits 'not so arising or attributable by reference to which income
tax is, or but for the present Convention would be, chargeable for
any year of assessment beginning on or after 6th April, 1960.

(4) The Convention between Sweden and the United Kingdom of Great
Britain and Northern Ireland, signed at London on the 30th of March, 1949,(4)
shall terminate and cease to be effective as respects taxes to which the present
Convention in accordance with paragraph (3) above applies: Provided that
the said Convention shall still apply as between Sweden and those territories to
which that Convention has been extended under Article XXIII thereof.

(5) The understanding between the Government of the United Kingdom
and the Government of Sweden embodied in the Exchange of Notes of 18th
February, 1935,(5) shall not apply as respects income earned after the 31st of
December, 1959.


(4) Treaty Series No. 63 (1949) ", Cmd. 7800.
(5) "Treaty Series No. 26 (1955) ", Cmd. 9459.
























ARTICLE XXX

The present Convention shall continue in effect indefinitely but either of
the Contracting Parties may, on or before 30th June in any calendar year not
earlier than the year 1964, give to the other Contracting Party, through diplo-
matic channels, written notice of termination and, in such event, the present
Convention shall cease to be effective:
(a) In Sweden:
(i) in respect of the State income tax and the communal income tax
on income for which preliminary tax is payable after the last day
of February in the calendar year next following that in which such
notice is given;
(ii) in respect of coupon tax on dividends payable on or after 1st
January in the calendar year next following that in which such
notice is given;
(iii) in respect of the tax on public entertainers which is levied on or
after. 1st January in the calendar year next following that in which
such notice is given;
(iv) in respect of sailors tax on income payable on or after 1st January
in the calendar year next following that in which such notice is
given; and
(v) in respect of the State capital tax assessed in or after the second
calendar year following that in which such notice is given.

(b) In the United Kingdom:
as respects income tax for any year of assessment beginning on or after
6th April in the calendar year next following that in which the notice
is given;
as respects surtax for any year of assessment beginning on or after
6th April in the calendar year in which the notice is given; and
as respects profits tax in respect of the following profits:
(i) profits arising in any chargeable accounting period beginning on
or after 1st April in the calendar year next following that in which
notice is given;
(ii) profits attributable to so much of any chargeable accounting period
falling partly before and partly after that date as falls after that
date:






















(iii) profits not so arising or attributable by reference to which income
tax is chargeabe for any year of assessment beginning on or after
6th April in the next following calendar year.

In witness whereof the undersigned, being duly authorised thereto by their
respective Governments, have signed the present Convention.

Done in duplicate at London, this 28th day of July, 1960, in the English
and Swedish languages, both texts being equally authoritative.

For the Government of the United Kingdom of Great Britain and Northern
Ireland:

DAVID ORMSBY GORE

For the Government c.j the Kingdom of Sweden:

GUNNAR HAGGLOF

SECOND SCHEDULE

1. Modification. The provisions of the Convention incorporated in the
First Schedule to this Order shall apply as if-
(a) the contracting parties were Saint Vincent and the Government of
the Kingdom of Sweden;
(-b) rvfercnces to the United Kingdom were (except where tih context
otherwise requires) references to Saint Vincent;
(c) the tax concerned in the case of Saint Vincent were income tax;
(d) sub-paragraph (a) of paragraph (1) of Article II, Article VIII,
Article XXV11I, Article XXIX and Article XXX were deleted.

2. Duration. The extension shall have effect in Saint Vincent indefinitely,
but may be terminated as respects Saint Vincent by written notice of termina-
tion given on or before the 30th day of June in any calendar year by either of
the contracting parties of the Convention to the other through diplomatic
channels.

3. Effect of termination. If the extension is terminated by notice in
accordance with paaragraph 2 of this Schedule, the extension shall cease to
have effect in Saint Vincent as respects income tax for the year of assessment
beginning in the calendar year next following the date of such notice and for
subsequent years of assessment, and will cease to have effect in Sweden-
(i) in respect of the State income tax and the communal income-tax
on income for which preliminary tax is payable after the last day























of February in the calendar year next following that in which
such notice is given;

(ii) in respect of coupon tha. on dividends payable on or after the 1st
day of January in the calendar year next following that in which
such notice is given;

(iii) in respect of the tax on public entertainers which is levied on or
after the 1st day of January in the calendar year next following
that in which such notice is given;

(iv) in respect'of sailors' tax on income payable on or after the 1st
day of January in the calendar year next following that in which
such notice is given; and

(v) in respect of the State capital tax assessed in or after the second
calendar year following that in which such notice is given.

4. Application. The extension shall have effect in Saint Vincent as
respects income tax for the year of assessment beginning on the 1st day of
January, 1972, and for subsequent years of assessment, and shall have effect
in Sweden-

(i) in respect of the State income tax and the communal income tax
on income which is assessed on or after the calendar year beginning
on the 1st day of January, 1973, being income for which preliminary
tax is payable during the period 1st March, 1972, to 28th February,
1973, or any succeeding period;

(ii) in respect of coupon tax on dividends payable on or after 1st
January, 1972;

(iii) in respect of the tax on public entertainers which is levied on or
after 1st January, 1972;

(iv) in respect of sailors' tax on income payable on or after 1st January,
1972; and

(v) in respect of the State capital tax which is assessed on or after
the calendar year beginning on the 1st day of January, 1973.



Made by the Governor with the advice of Cabinet under the provisions of









































92

section 91 of the Income Tax Ordinance, 1967 (Ord. No. 21 of 1967) this 15th
day of June, 1976.

J. A. POMPEY,
Secretary to Cabinlt.


PRINTED BY THE GOVERNMENT PRINTER AT THE GOVERNMENT PRINTING OFFICE,
KINGSTOWN, ST. VINCENT.
S[ Price $6.00. ]
1976.




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