Income Tax (Double Taxation Relief) (Denmark) Order – Section 60 (Statutory Instrument appearing in volume 7, page 1106 of the 1957 Revision of the Laws of Saint Lucia)
Statutory Instrument appearing in volume 7, page 1106 of the 1957 Revision of the Laws of Saint Lucia
ARRANGEMENT OF REGULATIONS
| 1. | Citation |
| 2. | Declaration |
| Schedule 1 | |
| Schedule 2 | |
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Whereas it is provided by section 52(1) of the Income Tax Act, 1947Editor's note: This Act was repealed by the Income Tax Act, 1965 which itself was repealed and replaced by the Income Tax Act. This Order was continued in force by the 1965 Act and section 153 of the Income Tax Act. that if the Governor General by order declares that arrangements specified in the order were made with the Government of any territory outside Saint Lucia 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 have effect, the arrangements have effect in relation to income tax despite anything in any enactment;
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And Whereas by a Convention dated 27 March 1950, between the Government of the United Kingdom and the Government of Denmark arrangements were made among other things for the avoidance of double taxation;
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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 termination) as may be specified in the exchange of notes, to any territory, for whose international relations the United Kingdom is responsible, which imposes taxes substantially similar in character to those which are the subject of the said Convention;
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And Whereas by an Exchange of Notes dated respectively 18 November and 22 December 1954 the said Convention with certain modifications was applied to Saint Lucia.