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Income tax (Double Taxation Relief) (U.S.A.) Order – Section 60 (Statutory Instrument 42/1958)
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Income tax (Double Taxation Relief) (U.S.A.) Order – Section 60 (Statutory Instrument 42/1958)

Statutory Instrument 42/1958 .. in force 27 December 1958

ARRANGEMENT OF REGULATIONS

1.Citation
2.Declaration
Schedule 1
Schedule 2

Commencement [27 December 1958]

  1.  

    WHEREAS it is provided by section 52(1) of the Income Tax Act, 1947Editor's note: This Act was repealed by the Income Tax Act, 1965 which itself was repealed and replaced by the Income Tax Act.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;

  1.  

    AND WHEREAS by a Convention dated 16 April 1945 and a protocol thereto dated 6 June 1946 and a further protocol thereto dated 25 May 1954 and a further protocol thereto dated 19 August 1957 between the Government of the United Kingdom and the Government of the United States, arrangements were made among other things for the avoidance of double taxation;

  1.  

    AND WHEREAS provision is made in the said Convention as amended by the said protocols for the application by means of a notification of extension given by either of the said Governments to the other Government and acceptance thereof by the other Government of the said Convention as amended, subject to such modifications, if any, as may be specified in the notification, to all or any of its Colonies, overseas territories, protectorates or territories in respect of which it exercise a mandate or trusteeship, which impose taxes substantially similar in character to those which are the subject of the said Convention.

  1.  

    AND WHEREAS by acceptance of a notification dated 3 December 1958 the said Convention as amended, with certain modifications, was applied to Saint Lucia;

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