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* ! B553SupiAement to 0£Qc(«l CiizeUo No» 84^ Vol. 45, 24th December, 19S8—Pairt B

L.N.207 of 1958

INCOME TAX ORDINANCE (CHAPTER 92)

Incomo Tux (ttooblo Tftxatloii Relief (U.S.A.) Order, 1958Commmeement: See S, 1 (jb) of Second Schedule

W ilERBAS it is pmvided by section 33 of the Income Tax Ordinance (as adapted by the Aefeptation of Ism Order, 1954) that if the Governor-General in Council by order .. tledarat that ariangeinentrspeciried in the order have been made with the Govefftriient of any territory outside Nigeria widt a view to affording relief from double taxation in_ • relation to income tax and any tax of a aimilar character imposed by the laws of that territory and that it is expedient that those arrangements should have effect, the arrange- mentt ihall have effect in relation to income tax notwitliatanding anything in any enact­ment;

An d WIH3REAS by a Convention ditcd the 16th day of April, 1945 and a Protocol thereto dated the 6th day of June, 1946 and a further Protocol thereto dated the 25th May, 1954 and a further Protocol thereto dated the I9thr^iy-of,^gust, 1957, between the (jovernment of the United Kingdom and the Government rnlKUnited States of America, arrangements were made among other things for the avoioance of double taaouion: ■

Arm WHEREAS provision is made in the said Convention as amended by the aald Protocols for the application by means of a notification of extension given by either of

p the mid Governments to the other Government and acceptance thcr^f 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 ^y of its territoti^ for whose international relations it is responsible, which impose taxes substantially similar in character to those which arc the subject of the said Convention;

An d WIIERBAS by acceptance of a notification dated^the 3rd day of December, 1958, the said Convention as amended, with certain modifications, w m applied to the Federa­tion of N igeria; ^ ;

Now, TUEBBEORB, in the exercise of the powers ^ conferred by section 33; of the Income T®t Ordinance, the Governor-Genoral, after consultation with the Council of M inisters, has made the following order—

1* This Order may be cited as the Income Tax (Double Taxation Relief) (U.S.A.) Order,I95S,

■ ' 2. It is hereby declared—

. (a) that the arrangements specified in the First t^chedule to this Order, as modifiedby the provisions of the Second Schedule to this Order, have been made with the Government of the United States of America; j ,

(6) thatrt ia expedient that those arrangements should have effedi

FIRST SCHEDULE

Pa r t I.—Co nv e n t io n be t w e e n t h e Go v e r nme n t o p t h e Un i t e d K in g d o m o f Gr e a t Br i t a in a nd No r t h e r n I r e l a n d a nd t h e Go v e r nme n t o p t h e Un i t e d St a t e s o f Ame r ic a FOR t h e Av o ida n c e o p Do ubl e Ta x a t io n a nd t h e Pr e v e n t io n o p Fi s c a l

l^ASION WITH RESPECT TO TAXES ON INCOME

The Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the United States of America,

Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income,

/

f iS 5 4

Have appoiiiteiJ for that putpose as dieir Plenijpdtetitiarfes IThe Gfoveri^ent of the tJiuted Kinj^om of Great Bntain and Notdiem IrHand :

The^ Eight Honourable the ^irl of Halifaj^ K.G.j Ambassador Ebtcmordinary in Washington.; and " ^T h e Q o v em taen t o f th e H w ted S ta tes o f A m c iica ; *

M r E d w ard R . S te ttim m , Jr.* S ec re ta ry o f S ta te ;

Who, having exhibited their respective full powers, &mnd in «x>d.and due fonzi, have agre^ as follows *

A E n C b B I

i (1 ) T h e tax es w h ich a re th e su b jec t o f t l ie p resen t C o n v en tio n a re;

(«) In the HnitedStates of America j The Eecte:at income taxes, inHuding surtaxes and excess prohts toxes (hcisinaher

re fe rred to as H h ited B ta tes tax ),

(& ) In th e U n ited K in g d o m o f G reat B r ita in an d N o rth e rn I re lan d I

The income tax fmcluding surtax), the excess pio&s tox and the national defence contribution (hereinafter retermd to as Hmted Kingdom tax).

(2 ) T h e p resen t C o n v en tio n sh a li a lso ap p ly to an y o tl ie r tax es o f a su h ^ an tia l ly s im ila r ch a rac te r im p ed ed b y e id ie r € 5 au trae tin g iW ty su b seq u im lly to th e d a te o f s ig na­

ture of the present Gonvendon or by the Government of any lerritow to which the present Convention is extended under Artide 3SXIZ.

-» is*

Asnets II(1 ) In th e p fe tem C o n v en tio n , u n l^ th e a> n tex c o tlie rw iie req u ires^

(а ) T h e te rm “ U n ited S ta tes’ * m ean s th e U m ted S ta tes o f A m erica , an d w h en u sed ir i a g eo g rap h ica l sen se m ean s th e S ta tes , th e T e rr ito ries o f A lask a an d o f H aw a ii, an d th e D is tr ic t o f C o lu m b ia .

(б ) T h e te rth ^ ‘ U n ited K in g do m’ * m ean s G reat B rita in an d N o rth ern Ird an d ,

ex d ud ln g th e C h an n e l M an d s an d th e is le o f M an .

(c ) T h e t^ x n s “ te rrito ry o f o n e o f th e C o n trac tin g P a rties’ * an d " te rr ito ry o f th e o th e rC o n tracr in g IP a rty” m t^ n th e U n ited S ta tes o r th e U n ited K in g d o m as th e iton tcx t req u ires , ■ . . ; ■

(d) T h e te rm “ U n ited S ta tes co rp o ra iio n” m ean s a co rp o ra tio n j a f f lo k a tio n o r o th e r

l ik e en tity c rea ted o r o rg an ised in o r u n d e r th e law s o f d ie U n ited S ta tes ." %

(e) The term “ United Kingdom corporation* ’ means any kind of juridical person created under the laws of the United Kingdom.

( /) T h e teh n s “ c to tp o ra tio n o f o n e O o n trac rin g E a fiy” an d * * o o tp o ra tio n o f th e o th e r C o n trac tin g P a r^ * m ean a U n ited S ta tes co rp o ra tio n o r a U n ited K in g do m co rp o ra tio n as the cont^ requires.

(g) T h e te rm “ resid en t o f th e U n ited K in g d o m” m eans a i^ p e rso n (o tih er th an a c itizen o f th e U n ited S ta tes o r a U n ited S ta tes as ip o ra tip n ) w h o is res id en t m th e U n ited K in g d o m fo r th e p u rp o ses o f U n ited K in g d o m tax an d n o t re rid en t in th e U m ted S ta tes fo r th e p u rp o ses o f U n ited S ta tes tax * A co rp o ra tio n is to b e r t^d ed as r^ id en t in th e U n ited K in g do m I f i ts b u s in ess is m an ag ed an d co n tro lled in th e U n ited K in g d o m .

(A ) T h e te rm “ re r id en t o f th e U n ited S ta tes” m ean s an y in d iv id u a l w h o is rew d^ n t in th e U n ited S ta tes fo r th e p u rp o ses o f U n ited S ta tes tax an d n o t res id en t in th e U n ited iG n g d o m fo r th e p u tp o ses o f U n ited K in g d o m ta :^ an d an y U m ted S ta tes co rp o ra tio n an d an y p a rtn e rsH p c rea ted o r o i^ u u sed in o r u n d e r th e law s o f th e U n ited S ta tes , b e in g a co rp o ra tio n o r p a rtn e rsh ip w h ich n o t re rid en t in th e U n ited K in ^ o m fo r th e p u rp o ses o f U n ited K in g d o m tax * ’

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(») Th< i t«tm * * l|n ited K iegdo ia enterprise'* me»ns 4ti in3»«trial or Commercial cn t< ip ri*e ^ nndcrt^ ing C arted on by d o f the U n ited Km gdok .

(j) The term “ U n ited S tates en terprise* ' m eans an industria l o r cdnune^ ia l en terp rise o r underly ing carried on by a residen t o f the U n ited S ta t^ . 'J

{k) The term s “en terp rise o f one o f the Contracting Parties’ * and “ en terp rise o f the o ther Con trasting l^arty * ' m ean a U n ited S tates en terp rise or a U n ited K ingdom en terp riser iho eom cjst requ ires.

(/) The term “perm anen t estab lishm ent" w hen used w ith respect to an en terp rise o f one of the Con tracting Parties m eans a h raodo m anagem ent, fac to ry o r o ther fixed

p\m of buslncM , b |tt doea nos inc lude m ogonoy un less the agenU utiand hab itua lly i excfc iies, a generat au thority to nego tia te and conc lude con tracts onbehM of ^ch ;

en terp rise o r has a stod lc o f m erchand ise from wW ch he regu larly fills o ro fer^ on its- behalf. A n en terprise o f one o f d ie C on tracting Parties sha ll no t be deem ed to have a perm anen t estab lishm ent in the territo ry o f the. o ther C on tracting Party m ere ly because It c irric t on business dealings in the territo ry o f such o ther C on tracting Party th rough

a bma fide comm ission agen t, b roker o r custod ian acting in the o rd inary cou ̂o f n is businm as such . The m et that an en terprise o f one o f the Con tracting Parties m ain - ftdns in the territo ry o f the o ther C on tractm g Party a f ixed p isuse o f business exc lusive ly

. fo r the pu rchase o f goods o r m crc liand ise sha ll no t o f I tse lf constitu te such fixed p lace o f bus iness n perm anen t estab lishm ent o f such en terp rise. The fact that a co rporation o f one C on tracting Tarty has a subsid iary co rpom tion w h ich is a co rporation o f the o ther C k iftttae tbg Party o r w h ich is engaged in trade o r business in the territo ry o f such o ther C on tracting Party (w hether th rough a perm anen t estab lishm ent o r o therw ise sha ll _no t o f itie lf constitu te that subsid iary <x> rporatioa a perm anen t estab lishm ent o f its paren t •

mporatlom

(2 ) Fo r tlie pu rposes o f A rtic les V I, V II, V H I, IX .and X IV a rcsslden t o f the U n ited K ingdom shall no t be deem ed to be engaged in trade o r business in the U n ited S tates in any taxab le year un less such residen t has a perm anen t estab lishm ent situated therein in such taxab le year. The sam e ptS ic ip Ie shall be app lied , vmtath mmdh, by the United K lngdora in the case o f a residen t o f the U n ifed S tates.

(3 ) In the app lication o f the prov is ions o f the p resen t O jnven tlon by one o f the C km tracting Partfes any term no t o therw ise defined shall, un less the con tex t o therw ise reqn irca, have the m ean ing w h ich it has under the lawS fo f that C on tracting Party re lating to the taxes w h ich ace the sub ject o f the presen t C onv^ tion ,

I

Ar t ic l s in(1 ) A U n ited K ingdom en terp rise sha ll no t be sub ject to U n ited S tates tax in respect

o f its industfisd o r comm erc iid p ro fits un less it is engaged in ^de or business in the U aited S tates th rough ft perm anen t estab lishm ent s ituated therein . If it is so engaged . U n ited S tates tax m ay be im posed upon the en tire incom e o f such en terp rise fro1n sources w ith in the U n ited S tates. * •

{2 ) A U n ited S tates en terp rise sha ll no t be sub ject to U n ited K ingdom in respect o f il» industria l o r comm erc ia l p ro fits un less It ia engaged in trade o r business in the U n ited I^gdom th rough a pew nanen t estab lishm ent s ituated there in . If it is so engaged , ' U n ited K ingdom tax m ay be iinp ipsed upon the en tire incom e o f such enterprise from tou rces w ith in the U n ited K ingdom j P rov ided that no th ing in th is paragraph sha ll a ffec t any provh lons o f the law o f the U n ited K ingdom regard ing the im position o f U n ited idogdom excess p ro fits tax and nationa l defence con tribu tion in the case o f in ter-am nected

com panies.

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111 ti*3e O f(3) W liefe iM i ontetorfse 0# O lae of ihe 0»»tf«ct|& g is cttga^dbusiness in tho tcixitoiy of tiie other C^tfftctingPaf^ 4|itd«gha |»efm«Oettt<s]^T)B«h^situated thereinr shall Iw attributed to such permanent establi^eui dw industtif oroommer^ pn^fcs which it might be expecmd to derive if it were an mdepemdeht entetprise ^gsig^d in the dt s&ttUar sicdvideai tiadcif ssxtit df «miiiar 0t5JidiUOns and d^^ ’*«T»g sit arm*s length with the enterprise of which it is a permanent ^tabiishment, and the profits so attributed shall, subject to the law of such other Ck>nttactmg Farty, be deemed to income from source within theiemtoiy of such other Contracting Fariy.

If i-

(4) In detcm dttiflg the industrial of eom m erctal profits from sources w ithm the territory of one of the Contracting pA rties of anehterprise of the other Contracting Party, no profits sliatt be deem ed to arise from the m ere purchase of or m erch#n««e w ithmthe teri'ito^yofthetaef,<^«tri«tiflgPartyhysueh enterprise, ij

■ V.'H k •' • . ■

lY " 7

1^?herc an enterprise of one of the Contracting Parries, by reason of its pa^ciparion in the m anagem ent control or , capital of an enterprise of the other 0>nttacling Party, m akes w ith dr im plies on the latter, in their com m ercial or financial relations, conditions differ^t feom those w fi]^ w ould be nntde wi& an independent ente^rise, any progte whii^L would but for those condirioas have accrued to one of the enterpnsea, but by tmoo of riw ae condiriona have not so accrued, ms ̂be included in the profits of that eate^sti®

and taxed accordingly

■ ;■ Y ■ ■ '

i(l> H otsrithstanding the provisionsW A rricles H I and IV of thepresent Coaveniion, profits w hich an iadiv iddal (other than a tatfeen of the U nited States) resident in the U m ted K ingdom or a U jfited K ingdom corporation derives from operating aliips docu­m ented ofair»aft rostered under the law * of d ie U nited K ingdom , thdl be exem pt from

U nited S^te* tax*

(2) H otw ithstaadbg the provisions of A rticles III and IV of the present Coaveaiioa, profit w W ch n citizen of the U nited States not rerideat m the U nfted K ingdom or a U nited States corpoiarion derives from operating ships docum ented or h ireraft registered under rite law s of the U m t«l States, shall be exem pt from U nited K ingdom tam

« w

i

U nited K ingdom tax, the arrangem ents relating to.reciproisd exem ption of shipping profits fiom incom e tax effected betw een the G overnm ent of the U nited States and the

it wisMarch 16,1925, which shall accordingly cease to have effect, I

c

A RTtCU E V I

(1) The rate of United Sm tea tax on dividends derived from a U nited States corpora- ■ rion by a resident of the U nited K ingdom w ho is subject to U nited K ingdom tax on such

div ldendsand not engaged in trade or business in the U nited States shdl not exceed 15 per cent; Prodded that such rate of tax shall not exceed five per cent if such resident is a corporarion controlling, directly or indirectly, at least 95 per cent of the enrire voting iK iw cr in the coirp6j*A tio]i p^fing the dividetidj, ;i^d fiot thto 2S pw hf the

of such paying corporation » derived from interest and divjj^cnds, other fiian interest and div idends received from Its ow n subsidiary torporations. Such reduction of

the rate to five per cent shall not apply if the relarionship of the tw o>tpoiation» ^ bSEen , arranged or is m aintained prim arily w ith the intenrion of sam ring such reduced nue.

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r B557(2 ) D iv id e n d s d e r iv e ̂ th e U n ited K in g d a m b y ^ in d iv id u a l

w h n i t (n ) a re s id e n t o j th e U n ited S ta te s , (h) su b je c t to U n ite d S ta te s ta x w ith re sp ec t- to 8 u e h tU v id e n d i a n d (e ) n o t e n g ag e d in tta d e o r b u s in e ss in th e U n ite d K in g d o m , sh a l l

b e « K € f f ip i f r 0i» M te d K in g d o m ^

(3 ) E ith e r o f th e C o n trac t in g P a r t ie s n m y te r ra in a tc th is A r tic le b y g n d n g w r i tte n

n o t ic e o f te rm in a tio n to th e o th e n ; C o n tra c t in g P a rty , th ro u g h d ip lo m a tic c h a n n tis^ o n o r b e fo ro 'th e th ir t ie th d a y o f Ju n o in O n y y e a r a f te r th e y e a r 1 9 4 5 , a n d ln su c h e v e n t p a ra g ra p h { ! ) h e reo f sh a l l c e ase to b e e fF ec tiv e a s to U m ied S ta te s ta x o n a n d a f te r th e m a t d a y o f la n u a ry , i in d p a ra g fa p h (2 ) h e reo f sh a l l c e ase to b e e f fe c tiv e a s to C n ite d K in g d o m ta x o n

. a n d a f te r th e 6 th d a y o f A p r i l , in th e y e a r n e x t fo l lo w in g th a t in w h ic h su c h n o t ic e la g iv e n .

Ar t ic l e V II ,

(1 ) In te res t (o n b o n d s , a c c u rU ic s , n o tes , d e b en tu res , o r o n a n y o th e r fo rm o f in d e b te d n e s i) d e r iv e d f ro m so u rce s^ w ith in th e U n ited S ta te s b y a re s id e n t o f th e U n ite d K in g d o m w h o is su b je c t to U n ited K in g d o m ta x o n su c h in te re s t a n d n o t e n g ag e d in t ra d e o r b u s in e ss in th e U n ite d S ta te s , sh a l l b e e x e m p t f ro m U n ite d S m te s ta x ;; b u t su c h e x e m p tio n sh a ll n o t a p p ly to su c h in te re s t p a id b y a U n ited S ta tfe c o rp o ra t io n to a c o rp o ra tio n re s id e n t in th e U n ite d K in g d o m c o n tro l l in g , d ire c t ly o r in d ire c t ly , m o re th a n

S O p e r c e n t o f th e e n t ire v o t in g p o w e r In th e p a y in g c o rp o ra t io n .

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(2 ) In te re s t (o n b o n d s, se c u r it ie s , n o tes , d e b e n tu re s , o r o n a n y o th e r fo rm o f in d e b te d n e ss ) d e r iv e d f ro m i!o u rc c » w ith in th e U n ite d K in g d o m b y a re s id e n K o f th e U n ite d S ta ̂w h o is su b je c t to U n ited S ta te s ta x o n su c h in te re s t a n d . n o t e n g a g e d in

trad e o r b u s in e ss In th e U n ite d K in g d o m , 8 h a U b o e x e m p t f ro m U n ited K in g d o m tax j

b u t a u c h e x e m p tio n sh a ll n o t a p p ly to su c h in te re s t p a id b y a c o rp o ra t io n re s id e n t in th e

U n ited K in g d o m ; to a U n ite d S ta te s c o rp o ra t io n c o n tro lU n g , d ire c t ly o rd n d ire c tly , m o re th a n 5 0 p e r c e n t o f th e e n t ire v o t in g p o w e r in th e p a y in g c o rp o ra t io n ,

ARtlCLuVIU

(1 ) K o y a lt ies a n d o th e r a m o u n ts p a id a s c o n s id e ra t io n fo r th e u se o f , o r fo r th e

p r iv i le g e o f u ^ g , co p y r ig h ts , p a ten ts , d e s ig n s , se c re t p ro c e sse s a n d fo rm u lae , trad e m a rk s a n d o th e r l ik e p ro p e r ty , a n d d e r iv e d « o m so u rce s w ith in th e U n ited S ta t ̂b y a re s id e n t o f th e U n ite d K in g d o m w h o is su b je c t to U n ite d K in g d o m h ix o n su c h ro y a lt ie s o r o th e r a m o u n ts a n d n o t e n ^ g e d in tra d e o r b u s in ess in th e U n ited S ta te s , sh a l l b e e x e m p t

f ro m U n ite d S ta te s ta x ,

(2 ) R o y a ltie s a n d o th e r a m o u n ts p a id a s c o n s id e ra tio n fo r th e -u se o f , o r fo r th e p r iv i le g e o f u s in g , c o p y r ig h ts , p a ten ts , d e s ig n s , se c re t p ro c esse s a n d m rsT u la e , tra d e m a rk s , a n d o th e r l ik e p ro p e r ty , a n d d e r iv e d f ro m so u rc ̂w ith in th e U n ite d K h ig d o m b y f t re s id e n t o f th e U n ited S ta tes w h o is su b je c t to U n ited S ta ti^ ta x o n su c h ro y a ltie s

o r o th e r a m o u n ts a n d n o t e n g a g e d in tra d e o r b u s in e ss in th e U n ite d K in g d o m , sh a ll b e

e x e m p te d f to m U n ite d K in g d o m ta x ,

(Z) F o r th e p u rp o se s o f th is A r tic le th e te rm ' re n ta ls in re sp ec t o f m o tio n p ic tu re f i lm s.

Ar u c l e IX(1 ) T h e ra te o f U n ite d S ta te s ta x o n ro y a ltie s in re sp e c t o f th e o p e ra t io n o f m in e s o r

q u a m e a o r o f o th e r e x tra c t io n o f n a tu ra l re so u rc e s , a n d o n re n o U s f ro m re a l p ro p e r ty o r f ro m a n in te re s t ’ in su c h p ro p e rty , d e r iv e d f ro m so u rc es w ith in th e U n ite d S ta tes b y a re s id e n t o f th e U n ited K in g d o m w h o is su b je c t to U n ite d K in g d o m tax w ith re sp e c t to

su c h ro y a lt ie s o r re n ta ls a n d n o t e n g a g e d in tra d e o r b u s in ess in th e U n ite d S ta te s , sh a l l n o t e x c ee d IS p e r c e n t t P ro v id e d th a t a n y su c h te s id c i i t m a y e le c t fo r a n y ta x a b le y e a r

'to b c .sc j j jc c t to U n ite d S ta te s ta x a s I f su c h re s id e n t w e re e n g a g e d in trad e o r b u s in e ss

injhe United Stfttesr , .

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“ ro y a ltie s” sh a l l h e d e e m e d to in c lu d e

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{2) Ko>’alt»s i» respect of tho opeBaitiofl of rnUies of <|ttarftes or of other extmtiioa

the Vnited 8m$, 0) 8ul)ject to tJnUetl States fecc tviih fe*p«^ lo «ueb f^Iiie* and rentals, and (4 not e«gajg;ed in trade or tnjsiness In the United Kingdom, shall he exempi from|Jfiited i^ngejom surtax, ^

' AnttotE X(i> Any salaty ̂^vage, sim ilar remua^m ion, or pension, p^d by the Govemmm t of

the united States to m M vM aa! (other than a B ritish subje ̂who is not also a citiaea ' of the United S tates) in lespeet o f semcea rendered to the United State® in the dis<hargeof governmental functions, shall be exempt from United K ingdom tax.

(2) Any salary, wage, sim ilar remuneration, or pension, paid by the Government o f tHe United, K ingdoin to an indiv idual (other than a eit&en of the United States who is not also a % idsh subject) In respect o f semces rendered to the United K ingdoin in the d ischarge ol| governmental hmetions, shsdl be exempt from Um ted States tax.

<3) ^^rovishms of th is A rtic le shall not apply to payments in r^pect of sendees Tendered in t^oneetton W fith any teade or business earned on by either o f the Conteacang Parties for purposes o f profit.

Mncm X I(1) An indiv idual who is a resident of the United K ingdom shall be exen^t & om

Um ted States tax upon eompensatio tt for peisonal (mduding prof^ ionai) servic ̂performed during the taxable year w ithin the United States if (n) ho is present w ith in the United States for aperiod or periods not exceeding in the aggregate 183 days during sueb taxableyeat ̂and (6) such serv ices are performed for or on behalf o f aperson resident in the United K ingdom ,

(2) An ind iwdual who is a resident o f the United S tates shall exempt from United K ingdom tax upon profits, emoluments or other remuneration in respect of personal • (including prof^ ion^) serv ices performed w ith in the U rdted K ingdom in any year ofassessment if <«) he is present urfth ift the United Emgdota for a period or periods not

: exceeding m the aggregate 182 days during that year, and (5) such servhtes are performedfor or on b^alf o f a person r^ideiit in the United States,

(3) The provisions of th is A rtic le shall not apply to the compensation, pm fits, emoluments or ofoer remuneradon of public entertainers such as stage, morion p icture * or radio artists, musicians and ath letes.

' ARncLE X II

(1) Any pension (other than a pension to which A rti*^!® K ^appW , <<wd life annuity , derived from sources w ith in me United Stat^ ̂by da in^v idual who is a r^ identof the United K ingdom slill be exempt foom United States tte,

(2) Any pension (other than a pension to which A rrive X applies), and any Ufo annuity , derived from sources w itiun the United K ingdom by an indiridual who is a resident o f the United S tatesshsll be exemptfrorn Um ted K ingdom tex. v

(2) The term “ life annuitv” means a stated sum payable period ically at stated tim es, during life o f -during a Spewed or ascertainable period of tim e, under an obligation to make the payments in considerariQn o f m oney paid.

AlOTCUgXIII ’Subject to sect^ ifL 131 of tbe States ̂In ternal flcvciiiio Code $0 u t

on ^ first day o f Jtouary, 194 ̂United K3ngdom tax shall be allowed asn credit against United States tax. ^ot tins puipOse, the recip ient of a d iv idend p»d by * corporation

V -

; B559w h l c t t i * t VmttA I S S n g d o m n h a l l be d e e m e d t o bave |> a i d tbe U n i t e d

i n c o J K i e im a p p r o p i U t c t o s u c h d i v i d e n d i f s u c h r c d p i c n t e l e c t s t o i n c l u d ? i « ~ h i s i f l c n n t o kt t h e p u r p u s c s o f U n i t e d S t a t e s ‘ t o x t h e a m o u n t o f s u c h U m t w _

K i n g d o m I n c o m e t 8 X ^

(Z) S u b j e c t t o s u c h p r o v i s i o n s ( w h i c h s h a l l n o t a f f e c t t h e general p r i n t a p l e h ^ e o f )

a s t n a y b e e n i w t c d i n t h e U n i t e d K i n g d o m , U n i t e d S t a t e s t a x p a y a b l e i n r e s p e c t o f i n c o m e

f r o m i o u r c e i w i t h i n t h e U n i t e d S t a t e s s h i d l b e a l l o w e d a a a c r e d i t a g a i n s t i m y t j ^ n i t e d

l ^ g d o m t « £ p a y a b l e l i i r « ^ p c c t o f t h a t i n c o m e * W h e r e s u c h i n c o m e i s a n o t d m w

d i v i d f f l f i d p a i d b y « U n i t e d S t a t e s c o r p o r a t i o n , s u c h c r e d i t f h a l l t a k e i n t o a c c o u n t ( m

a d d i t i o n t o a n y U n i t e d S t a t e s i n c n m c t a x d e d u c t e d f r o h i o r i m p o s e d o n s u c h d i v i d e n d )

t h e U n i t e d S t a t e s i n c o m e t e i m p o s e d o n s u c h c o i p o r a t i o n h i r t ^ p e c t o f i t s p r o f i t s , a n d

w h e r e i t i t * d i v i d e n d p a i d ^ n p a r t i c i p a t i n g p r e f e r e n c e s h a r e s a n d r e p r e s e n t i n g b o t h a

d i v i d e n d a t t h e j ^ e d r a t e t o w h i c h t h e s h a r e s a r e e n t i t l e d a n d a n a d d i t i o n a l p a r d ^ a t i o n

i n p r o f i t s , s u c h t a x on p r o f i t s s h a l l l i k e w i s e b e t a k e n into account i n so far a s t h e d m d e n d

e x c e e d s s u c h f i x e d r a t e .

( 3 ) F o r t h e p u r p o s e s o f t h i s A r t i c l e , c o m p e n s a t i o n , p r o f i t e , e m o l u m e n t s md o t h e r

r e m u n e r a t i o n f o r p e r s o n a l ( i n c l u d i n g p r o f e s s i o n a l ) s e m c e s s h a l l b e d e e m e d t o b e m e d m e

f r o m s o u r c e s w i t h i n t h e t e r r i t o r y o f m e C o n t r a c t i n g P a r t y w h e r e s u c h s e r v i c e s a r e p e r - *

f o r m e d .

ARTtotBXIVA r e s i d e n t o f t h e U n i t e d K i n g d o m n o t e n g a g e d i n t r a d e o r business, in t h e United.

S t a t e s s h a h b e e x e m p t f r o m U n i t e d S t a t e s t a x o n g a i n s f r o m t h e s a l e o r e x c h a n g e o f

c a p i t a l a s s e t s .

Ar t ic l u XVD i v i d e n d s a n d i n t e r e s t p a i d o n o r a f t e r t h e f i r s t d a y o f J a n u i p y , 1945, b y a, United %

K i n g d o m c o r p o t a t i o n s h a l l b e e x e m p t f r o m U n i t e d S t a t e s t a x e x c e p t w h e r e t h e r e c i p i e n t

I s a c i t i a e t t OfQr-U ’residcntofthe U n i t e d S t a t e s o r a U n i t e d S t a t C s S C|)rporation. * ^

As.tici.uXVi 'A U n i t e d K i n g d o m c o r p o r a t i o n s h a l l b e e x e m p t f r o m U n i t e d S t a t e s t a x o n i

a c c u m u l a t e d o r u n d i s t r i b u t e d e a r n i n g s , p m f i t S i i n c o m e o r s u r p l u s , i f i n d i v i d u ^ s w h o ^ a r e

r e s i d e n t s o f t h e U n i t e d K i n g d o m c o n t r o l , d i r e c t l y o r i n d i r e e d y , t h r o u g h o u t t h e l a s t h a l f

o f t h e f a x a b t e y e a r j , m o t e d i a n 5 0 p e r c e n t o f t h e e n t i r e v o t i n g p o w e r i n s u c h c o t p o r a d o n .

» > ’

I

Its

t e i C t E X V i l «

( 1 ) i r h e U n i t e d ! S t a t e s i n c o m e t a x l i a h i l i ^ f o r a n y t a x a b l e y e a r b e g i n n i n g p r i o r t o the

1 s t January, 1 9 3 4 o f a n y individual ( j a t h e r t h a n a citizen Of t h e U n i t e d S t a t e s ) r e s i d f n t m

the United Kh5g<tem, or of any United Kingdom corporationv remaining upaid on t h e

date o f a i g n i t u r e o f t h e p r e s e n t Convehtion, may be a d j u s t e d on a basis satisfactory to the

U n i t e d S t a t e * C o m m i s s i o n e r o f I n t e r m d K e v e n u e: P r o w d e d diat t h e a m o u n t t o b e paid

i n s e t t l e n u s i t o f a u c h l i a b i l i t y s h a l l n o t e x c e e d d i e a m o u n t o f t h e l i a b i l i t y w h i c h w o u l d

h a v e b e e n d e t e r m i n e d i f ^

(«> the United States Revenue Act of 1936 (except in the case of a United Kingdom

corl^ratlon in which more dian SO per cent of the endre voting power was controlled, d i r e c t l y or indifCcdy, throughout the latter half of the taxable year, by citizens

residente of R e u n i t e d S t a t e * ) , s m d ^

( 6 ) A r t i c l e * K V a n d X V I o f t h e p r e s e n t C o n v e n t i o n ,

had been in effect for such year. If the taxpayer was not, within the meaning of such

R e v e n u e A c t , e n g a g e d in t r a d e or business in the United States and had no office or place

o f buiincn thereto during t h e t a x a b l e y e a r , the a m o u n t o f i n t e r e s t a n d penalties shall not e x c e e d 3 0 p e r c e n t of t h e amount of t h e t a x t v i t h r e s p e c t t o w h i c h s u c h m t e t e s t a n d p e n a l­

ties h a v e b e e n c o m p u t e A

or

\

wm

4 ^ ) 'K ie tM tc d B ta te s « x a « p a id jo * t t i le d i l te o f # lg n * tu t ic o f t l ic p ro ie i i tC o am tio tt fo r a i f ty ta o f tb le y e a r b ^ om o sg a f te r t f t» th ir^ - f in t d s j f o f B ew a ib e r , 1 9 3 5 ̂a n d p r io r to th e iu s t d a y o f ja a rn ty , 1 9 4S , in th e &m o f a n in d ir id u i i (o th e r th in * c i t iz e n o f th e U n ite d S ta ^ ) re s id en t o f th e U n ite d K in g d om , o r in c ise o f a n y U n ite d K in g d om co rp om r io n sh a l l h e d e tem u n ed as i f r i ie p ro v is io n s o f A r t ic le s X V a n d X V I o f th e p re sen t C O nY C p r io n h ad b een in e f fe c t fo r a o eh ta x ab ie y e a r ,

(3 ) T b e p ro y is io n a o f p a ra g rap h (1 ) o f th is A r t io le sh a l l n o t a p p ly « * *

(d) T in le ss th e t^ p ay e r f i le s w ith th e C om m iss io n e r o f in te rn a l H ev en n e o n o r b e fo re th e d a y o f D ecem be r , 1 9 4 7 , n re q n ea t r in n « ie h ta x i ia b IK ty b e mad ju s ted a n d fum ish ea lu c h m fo im a t io f t a * th e C om m iss io n e r m ay rc ip i i re ; o r

(3 ) in a n y c a se in w h ic h th e C om m iss io n e r is .sa t is f ied th a t a n y d e f ic ie n t ̂in ta x is d u e to f ra u d w ith in te n t to e v ad e th e ta x . " I

AnticLB XVlIIA p ro fe sso r o r te a ch e r f rom th e te r r i to ry o f o n e o f th e C o n tra c t in g P a r t l ts w h o v is its

th e te r r i to ry o f th e o th e r C o n trac t in g P a r ty fo r th * p u i^ S e o f te ach in g , fo r a p e r iw n o t, e x < » edm g tw o y ie a ia , a t a n n iy e r i l f y , c o l le g e ,j» h o o l o r o th e r e d u c ^ tto n id i f t i t im tm a m fn o te r r im iy o f « ic h o r iM a r C o n tra e f in g P a r ty sh a l l b o ex em p ted b y O the r C o n tm ed n g P a r ty f to ra ta x o n h is rcm tin e ra r io n fo r su ch te ach in g fo r su c h p e r io d .

- AsmcL£ XIX ’A s tu d en t o r b u s in e ss ap p ren t ic e f rom th e te r r i to ry o f o n e o f th e C o n tra c t in g

P a r t ie s w h o is re ce iv n g f i i lb t im e ed u ca t io n o r tra in in g in r i te te r r i to ^ o f th e o th e r O o n tm e tin g P a r ̂sh a l l b e e x em p ted b y su ch o th e r C o n tra c t in g P a r ty f rom t« |o n p a y in ^ ts x aad e to l i t tn t> y p e rso o is w i th u i t i te tc t i i to jy o f th e fo n x i^ t C o u tta c t in g fo r th e p u rp o se s o f Id s m a iU tc n anG * , e d u o it io n c ir t ra in in g t-

^ ARTICfchXX(1 ) T h e ta x a t io n a u th o r i t ie s o f th e C o n trac tu ig P a r tie s sh a l l c sc h ao g e su ch ln fo « n a -

t io to (b e in g in fo rm a tio n a v aU ab le u n d e r th e re sp ec t iv e ta x a t io n law s o f th e G o n tra c tm g P i t ie s ) a s is n e ce ssa ry fo r c a r ry in g o u t th e p ro v i f Io n a o f th e p r^ p t C o n v en t io n o r fb r th e p re v en t io n o f f rau d o r th e n dm im s tta t io n o f a tam to ry p ro v ia lO in s a g a in s t; le j^ a v r id * a n co h r re la tio n to th e ta x e s w h ic h a re th e su b je c t o f t fe p re sea t C o n v en tio n , ^ y in fo rm a tio n so e x ch an g « l sh a l l b e tre a te d m se c re t a n d . sh d l h o t b e 4 i ic l< m jd to sm y p e rso n o th e r th an th o se c o n ce rn ed w ith th e a sse ssm en t a n d c o l le c t io n o f th e ta x e s w h ic h a re th e su b je c t o f th e p re sen t C o n v en t io n . N o in fo rm a tio n sh a l l b e e x ch an g ed w h ic h w o u ld dU d o se a n y tra d e se c re t o r t ra d e p ro ce ss ^

(2 ) A s u sed In th is A r t ic le , th e te rm ^ ‘ ta x a t io n a u th o r i t ie s” m ean s , in th e c a se o f th e ' U n im d Sm teS i th e O om m is r io n e ro f In te rn a l S e v en u e o r h » au th o rM cd u ep c ^ n ta tiy e i ‘ in th e c a se o f th e U n ited lU n g d om , th e C om m U tskm cc s o f in la n d K ev em m o r ih d r

au th o r ise d x e p reaa ita t iv e i a n d , in th e ,c a« e o f a n y n ^ 'to ry to -w h ich th e p re ^ tC em v en - t io t t is e x te n d ed u n d e r A r t ic le 3 p c i l ,4 h e c om p e ten t a u t i io r i ty fo r th e a dm in fe tra t io n in su ch te r r i to ry o f th e ta x e s to w h ich th e , p re sen t C o n v en t io n a p p l ie s .

f .

f

Aaitcus XXI ^< i> T h e n ^ ttipn a k o f o n e o f th e C o n tra c t in g P a rt ie s sh a l l n o t, w h i l^ r t^ d en t in t i ie

te rr i to ry d f th e o th e r C o n tra c tin g P a rty , b e su b je c te d th e re in to o th e r o r m o re b n rd en som e

ta x e s t i ta n a re th e n a t io n a ls o f su c h o th e r C o n tra c t in g P a r ̂re s id en t in i ts te r r i to ry .

(2 y T h e te rm "n a t io t ia ls” a s u sed m t in s A r t ic le m ean s - -

(« ) In le k t io n to th e U n ite d B oO g d om * a l l B r i t id i su b je c ts a n d B r i^ h p ro te c ted p e rso n s , f rom th e U n ite d K in g d om o r a n y te rr i to ry w ith m sp ee tto w m eh tim p r«m t C o n v en t io n Is a p p lic a b le b y re aso n o f e x te n s io n m ad e b y th e U n ited K in g d om u n d e r

A r t ic le X X I I i a n d

B661* (h\ Iiu-dution to the UnUedBtttcei tJnited States iitizene, and all personl under Ae protection of the United States, from the United Stat^ or A iy territory to whiA the pfcient Convention is applicable by reason of extension made by too United States under ArUde XXII 1 V

and includei all legal persona partnerships and associations deriving tltok status as such

from, or tsreated or orpnised under, the lavra in force in any territory of we Co.pteacting Partica to whidk the present Convention applies. V

(3) In tW i ArUcle the word ‘ Itaxes” means taxes of every kind o^ description,

whether nationidj federal, aWe, pro>%cial or municipal,

r

f

AliTlCLEpai ^

(1) Either of the Contracting Parties may, at the time of exchange of insi^mcnts of ratification or thcreaftef while the present Convention continues In force, by a written notification ol extension given totheother Contracting Party through diplomatic channels, dedare its desire that the operation; of the present Convention shall extend to all or any of ita colonies, overSesa territories, protectorates, or territories in respect of ^hich it cxercuHes a Itamdate, which Impoas taxes substantially sim ilar in character to those which arc the aubjcct of the present Convention, The present Convention shall am ily to the territoiy or territonea named in such notification on tho date or dates specked in the notification (not being 1c m than sixty days from the date of the notification) or, if no date la specified in respect of any such territory, on the sixtieth day after the date of au^ notmeation, unless, prior to the date on which the Convention would otherwise h«ome applicable to a particular territory the Contracting Par^ to whom notification it given anall have informed the other Contracting Party in writing through diplomatic diannels tiiat it does not accept such notification as to that territoiy. In the absence of such extension, the present Convention shall not apply to any such territory.

(2) At any time after the expiration of one year from the entry into force of anextenaioft under paragraph (1) of this Article, eitltor of the Contracting Parties may, by written notice of term ination given to the other Cfontracting Party thtough diplomatic channels, terminate the application of the present fJonvention to any territory to which it to been extended under paragraph (t), and in' such event the present Convention shall ccaie to apply, six montiis after the date of such notice, to the territory or territories named therein, but without affecting its continued application to the United States, the United I^gdom or to any other territory to which it has been extended under

paragraph (1) hereof. • .

(3) In the application of the present Convention in relation to any toritory to which it is extended by notification by the United K ingdom or the United States references to the " 'United K ingdom ” or, as the case may be, the “ United States” shallbe construed as reference* to that territory.

' (4) The term ination in respect of the United States or, the United K ingdom of thepresent Convention under Article XXIY or of Article V I shall, unless otherwise expressly agreed by both Contracting Parties, terminate the application of thepresent Coiwention

or, as ti\e c«e may^'-be, that A^de to any territory to which the Cdnvgruion 1^ been extended by the United States or the United K ingdom.

(S) The provisions of the preceding paragraphs of this Article shall app^to the Channel Islands and the Isle of Man as if they were colonies of the United K ingdom.

ARTICI.E XXIII

(1) TJie present Convention shall be ratified and the instnimente of mtification shall be (^changed at Washington as soon as possible.

' «

(2) Mc|iaoge d£ the pfCoiimtioii »haU h»ve «€ect--^fy) 38 jfcspeicts Tffiuted Stites^ tax, /of the taxable ye«s begknliig oii ot after the

first 3ay of Jajitiaiy, 1945;0) (*) 38 reacts United Kingdoiaa income tax;, for the year of assessment begtmuog

op the day df April, 1945, and suh^mient years j (it) as respects 0mted Kingdom gtiitax, for the of assesamimt be^nnmg on idie 5th day of April, 1944, and sub­sequent years; and (m) as respects United Kingdom excess pmfits tax and national defence contiibm^,'for any chargeable accounting period b^inning on or after the first day of April, 1945, and for the tmespired portion of any chargeable acconnfing period current at that date.

Abt ic ieXXIV

fl) The present Convention shaai continue in effe<n: iadefinitely but ather of the Contracting Part«» may, on or before the 50tb dw of Jime in any ywr after the year l9^,^yeto the odier Contmeringfarty, tkongh diplomarictdtKmel»j»ot«»pltciimm tioa aod, in such efenV the present Cqnvenripashdloease to be elective--

fa) as respects United Stat0 tax &>r the taxable jrears bj^umlng on or after the fit^ day of January in the year next following that in which sneh notice is ^Ven {

(&) (t j aS rwpc( ̂Ututed Ehtgdom income tar, for any year of asiwsKfleat btginnmg on or dftcr the fith day of A]^ ill dio year next Mowing that in wMeh filch noriee is given t (») af Respects Uhhw Kingdom surtsf, for any year trf mwmpmt beginning on or after the 6lh day of April in the year in whidh such notice is gly<bj and (m)m respects United Kitigdom excess profits tax and national 4efmc6 contrftjution, tor any chtogeable accounting period bCj^niung on or after the first day of April in the year next Mowing m wWrii such notice is giycn md for the tihexpircd portion of any eharge^Ie accounting period curtent at that date.

(2) The termmatioii of the present Convention or of any Article, thereof shall not have the effect of terivmg any treaty or arrangement abrogated by tire pte»<»it Convention or by treaties preAtiousIy concluded between the Conttseting Parties. '

In Wihiess Whereof the above-mentioned Flempoteatiarii ̂have signed tiie piesent C3£)ttvetttiott and have affixed thereto their seals.

UojJE at Washington,; in dupfica^ the sixteenth day of April, one tiiottsaad nine hunihed and forty-'five^

Kpf the (Jovetnmeiit of the timted Kingdom of Great Britain and Nortiiera' Breland:^ (l *s.)

For the Govemmeat of the United States of Amerifs:

?

Ha l i f a x

(L.i) R, StTETM^ Jr

PXKT H—Fr OFOCOLThe Govemment of the United JEingdom of Great Britain and Northern Ireland

and the Goveonnent ofthe United Biates of America. rDesiring to cbnolude a supplementaiy Pmtol modi^lng in oerhun r<»pccts the

Convention for the avoidance of double taxation and the preven&n of fiscal evarion witfa r^ect to taxes ott income which was signed at Washington on April 16th, 1945.

Have agreed ^ follows :

Ab t ic l eIParagraph (3) of Article XI of the Qbnvention of April 16th, 1945, for the avoidance

of double taxation ^d ffie preventimi of fiscal evasion with n^eet to taxes on Income shim be deemed to be delete and of no effect.

t

\

\■ -4

A R T lO t B I I

T h i l P r o to c o l , w i t le h ih a l l b e r e g a r i t c d a s a n in te g r a l p a r t o £ t b e s a id C o n v e n t io n , s l ta U b e r a t i f ie d a n d d ie la s t f u m e n t s o f r a t i f i c a t io n t l ie r c o f a b a l l b e e x c h a n g e d a t W a a h in g to n . '

I I I W i t N iB S W J I B R E O F t h e u n d e r a lg n e d P le n ip o te n t ia r ie s , b e in g a u t h o r iz e d t h e r e to b y t h e i r r c i f ^ C t iv e G o v e r n m e n t s , h a v e s ig n e d t h is P r o to c o l a n d h a v e s d f ix e d , t h e r e to d ie l r a e t l * . \

tSiom a t W jw h in g to n , in d u p l ic a t e , t h is s ix th d a y o f J u n e , 1 9 4 6 .

F o r t h e O o v c t n m c a i t o f t h e G n i t c d K in g d o m o f G r e a t B r i t s u n a n d N o r th e r n Irelandt ^

' - j

i

"*' a

Jo h nBa uo ub,Bis Majeity*s J A .

'Enviy Extraordinary and Minister Etenipptentiary in Washington \**

:F o r t h e G o v e r n m e n t o f t h e U n i t e d S t a t e s o f A m e r ic n i

JAM3?S F* Bv r n e s Secretary of State

of the United States of At^ica^

P A t t t P B O T O C O L A M 8 N D W O T H E C O N V E N T I O N E O R T H E A V O I D A N C E

OP UotraWI Ta x a t io n a n d t h s PnEVENnoN o f Fi s c a l Ev a s io n w it h r e s pe c t TO Ta x m o h In c o me, b io n e d a t Wa s h in g t o n o n t h e 16t h Af w l , 1945* a s mo d i f ie d m t i» SnpFtEMBNTAhtr Pr o t o c o l , s ig n e d a t Wa s h in g t o n o n t h i^o t h Ju n e, 1946T h e G o v e r n m e n t o f t h e U n i t e d K in g d o m o f G r e a t B r i t a in a n d N o r d ie r n I r e la n d

a n d t h e G o v e r n m e n t o f t h e U n i te d S t a te s o f A m e r ic a , \

D e i i r in g t o c o n c lu d e a f u r t h e r s u p p le m e n ta r y P r o to c o l a m e n ^ n g t h e ( ^ n v e n t io n i . f o r t h e A v o id a n c e o f D o u b le T a x a t io n a n d t h e P r e v e n t io n o f F is c n l E v a s io n W t h r ^ p e c t i t o T a x c * o n I n c o m e , s ig n e d a t W a s h in g t o n o n t h e 1 6 t h A p n l , 1 9 4 5 , a s m o d i f ie d b y t h e S u p p le m e n ta r y P r o to c o l , s ig n e d a t W a s h in g t o n o n t h e 6 t h J u n e , 1 9 4 6 ,

P la v e a g r e e d a s f o l lo w s I -

Ar t ic l e I

P a r a g r a p h ( 1 ) o f A r t i c le X X I I o f t h e C o n v e n t io n o f t h e 1 6 t h A p r U , 1 9 4 5 , f o r t h e A v o id u n e e o f D o u b le T a x a t io n a n d t h e P r e v e n t io n o f F is c id E v a s io n 'w i th r e s p e c t t o T a x e s o n I n c o m e is h e r e b y a m e n d e d t o r e a d a s f o l lo w s t

" (1 ) E i t h e r o f t h e C o n t r a c t in g P a r t ie s m a y , a t a n y t im e w h i le t h e p r e s e n t C o n i 'C n t io n c o n t in u e * in f o r c e , b y a w r i t t e n n o t i f i c a t io n g iv e n t o t h e o t ^ r C o n t r a c t in g ' P a r t y t h r o u g h t h e d ip lo m a t ic c h a n n e l , d e c la r e i t s d e s i r e t h a t t h e o p e t a s o n o f t h e p r e s e n t C c m v c n t io i t , e i th e r in w h o le o r in p a r t o r w i t h s u c h m o d i f i c a f io n s a s m a j ^ e f o u n d n e c e n a r y f o r F p c c la l a p p l i c a t io n in a p a r r ic u la r c a s e , s h a U ^ e n d t o m l o r a n y o f i t s t e r r i t o r ie s f o r w h tw e in t e r n a t io n a l r e la t io n s i t is r e s p o n s ib le , w h i^ im p o s e ^ e s a u b s t a n t i r i ly s im i la r in c h a r a c te r t o t h o s e - w H c l t a r c t h e s u b j e c t _ o t t h e p r e s e n t C o n ­v e n t io n . W h e n t h e o t h e r C o n t r a c t in g P a r t y h a s , b y a w r i t t e n c o m m u m c a u o n t iu r o u g h t h e d ip lo m a t ic c h a n n e l , s ig n i f ie d t o t h e f i r s t C o n t r a c t in g P a r t y t i ia t s u c h n o t i f i c a t io n i s a c c e p te d in r e s p e c t o f s u c h t e r r i t o r y o r t e r r i t o r ie s , t h e p r e s e n t C o n v e n t io n , m w h o le

4/

BBBm

o r in p a r t o r w ith su c h n jo d if ic a i io n s a s x n a y fo u n d n e c e ssa ry fo r sp e c ia l a p p lic a t io n in a p a r tic u ^ a ̂c a se * a s sp e c if ie d in th e n o ti f ica t io tt , sh a i l a p p ly tn th e te rr i to ry o r te r r i to r ie s n a m e d in th e n o tif ic a tio n o n a n d a f to r th e d a te o r d a te a sp e c if ie d th e re in . N o n e of th ̂pr/mmm of tb e p rc« n i: C o n v e n tio n ih r iJ a p p ly to a n y su c h te rr ito ry in

th e a b sen c e o f su c h a c c e p tan c e in re sp e c t o f th a t te rr i to ry .”

AntiCLn I I •

T h is su p p le m e n ta ry P ro to c o l w h ic h sh a l l b e re g a rd e d a & a n In teg ra ! p a r t o f th e 'sa id C o n v e n tio n , sh a ll b e ra t if ie d a n d th e in s tru m e n ts o f ra t i f ic a t io n th e re o f sh a ll b e

e x c h a n g ed in L o n d o n .

In w it n e s s w h e be o f the undersigned, being authorised thereto by their respective Governments, have signed this supidementary Protocol and have a^ed thereto their

seals.Do ne in duplicate at Washington this twenty-fifth day of May, 1954.

F o r th e G o v e n u n e n t o f t l ie U n ited K in g d o m o f G re a t B r ita in ^ a n d N o rth e rn

Ko g e h Ma k in s ,H e r H fc fe r t/#

Ambassador Butraordinary andPImPoimtiary at WashSigton

Ireland;

For riiB Govemmen ̂of the United States of America ;

1 ; Jo h n Fo s t e r Di ' l l e s, Secretary of Stale of the

United States of Amerka

Pa r t IV . — S u P F E E M E N T ju tv Fr o t o c o l b e t w een t t e b Un it e d K in g d o m o f Gr e a t Br it a in A N D lS k > B raE R N IE E L A N D A N D T H E U N IT E D S T A T O O P A 3 V !E 1 U 0 A A M E N D IN G T H E

Co n v e n t io n foit t h e Av o ida n c e o p Doostis Ta x a t io n a n i) tm PEEVEimoN o f

Fi s c a l Ev a s io n v w t h r e s pe c t t o Ta x e s o n In c o me, Sig n e d a t Wa s h in g t o n o n t u b

16t h Apr il , 1945, a s Mo d if ie d b y t h e Su ppl emen t a r y Pr o t o c o l Sig n e d a t Wa s h in g t o n o n t h e 6t h Ju n e, 1946 a n d b y t h e Su f pl e ju e n t a r y Pr o t o o o i. Sig n e d

AT Wa s h in g t o n o n t h e 25t h Ma y, 1954TheGovemmentof the United Kingdom of Great Britain andNoithcm Ireland and

the Government of rite United States of America,

B e a r in g to conclude a fu r th e r su p p le m en ta ry P ro to co l x O T c n d in g th e C o n v e n tio n for the Avoidance of Doubjle Taxation and th e Prevention of Fiscal Evasion v r i th re sp e c t to Taxes o n In c o m e, s ig n e d,a t W a sh in ^ o n o n th e 1 6 th A p r i l, 1945, as modified b y the

supplerafentaiy Protocol signed at Washington on the fith Ju n e 1946 a n d by the supple­m e n ta ry P ro to co l s ig n e d a t W a sh in g to n o n th e 2 5 th M a y , 1 9 5 4 ,

Have agreed as follows «

\

As o t c l eIP a ra g rap h s (1 ) a n d n f A r tic le V I I I o f th e C o n v e n tio n o f th e 1 6 lh A p r i l 1 9 4 5 fo r

th e A v o id a n ce o f D o u b le T a x a tio n a n d th e P rev e n tio n o f F isc r i E v a s io n w ith re sp e c t to taxes o n in c o m e a re h e re b y a m e n d ed to re a d a s fo llo w R :

* ‘ ( I ) R o y a lt ie s a n d o th e r a m o u n ts p r id a s c o n s id e ra t io n fo r th e u se o f , o r fo r th e p r i im ^ of u s in g , copyrights, p a ten ts , d e s ig n s , se c re t p ro c e sse s a n d fo rm u la e , trad e

m a rk s a n d o th e r l ik e p ro p e r ty , a n d d e r iv e d f ro m so u rc e s w ith in th e U n ite d S ta te s b y a

re s id e n t o f th e United Kingdom w h o is su b je c t to Umted Kingdom tax on su d h to y a lt ib

o r o th e r a m o u n ts S h a U h e ^ e m p t f ro m U n ited S ta te s ta x (a) i f su c h re s id e n t is n o t e n g a ired in trad e o r b o s i iR S s in th e U n ited S ta te s th ro u g h a p e rm a n e n t e s tab l ish m en t s i tu a te d th e re in o r fb) i f su c h re s id e n t is so e r tg a g e d , th e ro y a ltie s o r o th e r a m m m rt a re n o t d ire r t ly a ^ o o a te d v r i th th e b u s in m c a rr ied o n th ro u g h th a t p e rm a n e n t e s ta b l ish­

m e n t.

1

ftoyftWes amt other amttunta paid as eomideratiort for the use of, or for the privilege of uisiog, copyrigUttt, patents ̂<k'8igiis, seeret process aod formulae, tnide marks mut other like pmoefty ̂sUtd Uerived from sources withhi the United Kingdom hy a rciidetit of th# umted titates who U 8ub|cet to United States tax on 8UchVoyaUiea,or other amouats shall he exempt from United Kingdom tax (a) if such resident k not engaged in fradc or business in the United Kingdom through a permanent establishment situated therein or (6) If such resident is so engaged, the royalties or other amouhte are not directly associated with the business canrled on through that permanent establish- roertt** ‘

1Anriau|KParagraph (1) of Ardeb KUI of the said Convention is hereby amended to read as

*..

follows:"(t) Subject to Sections 90t to 905 of die United States Internal Revenue Code as

in eifeei on the 1st day of January, 1956, United Kingdom tax shall be allowed as credit agftimt United States lax., For this purpose /

(«) the recipient of a dividend paid by a corporation which is a resident of the United Kingdom shall be deemed to have paid the United Kingdom tax appropriate to such dlyldend, and ^

the recipient of any riwalty or other amount coming within the scope of Artleb VJII of the present umvemion shall be deemed to have paid any united Kingdom tax legally deducted from the royalty or other amount by the person by or through whom any payment thereof is made. •

if the recipient of the dividend or royalty^r other amount, as the case may be, elects to ■ include in his gross income f4r the purposes of United States tax the amount of such

' United Kingdom income tax,h -

^ AnticLE HI^1) Thi* •Upplementary protocol shall be tatified and the instruments of ratificadon

8lml| be exchanged at I^ndon as soon as possible. .

(2) This sttpplementaiy Protocol shall enter into force upon the exchanjge ofinstruments of ratmeation and shall thereupon have cfFect'—

(«) Id the United Kingdom;(l) at respects income tax and surtax for any year of assessment beginning on or

after 6th April, 19Sd*r(tf) a« respects profits tax for any chatgea||c accounting period beginning on or

after tlie 1st April, 1956, and for the unexpired portion of any chargeable accounting period current at that date.

' (6) In the United States I , ' "

As respects taxable years beginning on or after the 1st January, 1956.

In Wi t n e s s Wh e«EOP the undersigned, being authorised therko by their respective Oovernments, have aigned this aupplementaiy Protocol and have affixed thereto th«r seals.

I)0N8 in duplicate at Washington this nineteenih day of August, 1957.

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

Ha e o l o Ca c c ia

a

/.

^ >

%

^ »

(I,A)

For the Government of the United States of America ii

(t.s.) Jo h n Fo s t e r Du il l e s

5i)

ti

SECONEf aOHEDULE

(^) 'I ’h^ a£ the €oftv«flttofl: «nd KfOtocdl* ittcofjpdttitaci In theSchedtileieihltfwfeilt^ai^lJjyi^ittodifiedlelhw--

(i) 9S if £k>htir^cliiig isu-icfa were the ^veroment (£ tiie Fedeiatipo of Nig^mohd the Governmentof the lJiute4 Stsites of A toericft I

(if) as if the tax coecemect m the case of the Federation of jJJigena isrere the lasssme

I

taxj

(iti) m a rckim(m to the date of ^goatute were refereti<^ to the 3rdday of Bemnber, I9S8; and

(iv) as if references

(6) ITie extension shaU have eif»:t is the Federados of H%cm a» n*pe(» tut for the yeor of as3es$mettt mxt following that in whioh die last of ih^ measure* iM have been takes ia the United Stat ̂of America and the Federation of Nigeria n«^*ay to'give the extension, the force of law in the XJnited Stat ̂of America and the Federation ,

" of Nigeria and for suh8e<juent years of assessment and wHi havfe cifect in the UnitedStates of Ameri^ as respects United States tax tor the taxable year be^m| oh or , after the 1st day of January next following the date on wliich die last of iboie mn^Mm sliaU have been tafeem

to the 6ih Aay of April were nd£er«rcea to the tut day of April.

■ 'f

AloniFiCATlOSrS riF SHE G05iV2imOJ|

2, (n) In Article VI (2) M words '^(stfinipt from Uiumd Kingdom Surtai; ” shall be understood for the purges df the extension as though they read * ‘slall not be Ihfoleto any tax imposed by any law elected by the X>egislattire of the Fed^tion of Nl^ria or having effect as if it had been so enacted other than tax imposed with xe^i^t to the profits or ^mings of the CQiporatiOn out of which such dividendsarepwd.

fb) In Article IK (2) the words ''ihall be exempted from United Kingdom Surtax” '' shall be understood for die pmposes of this exteosbn as though they i«ad not be

to tdx imposed by any law ^lacted by the I^e^Iatuie of the Fedeeatfonof Ni^i* or having effect if it had been so enactiW at a rate in of the rate appHcifofo to * company” . V ^ ^ ^

(c) ArticleTJiiXlVandXVI ahall be deemed tube dehded.Ma d s at logos th^ 23rd day of December, I 93Sf.

M a u r ic e JitfXiKs,

CoiMifMimtm5

r

FxportAtoipfNoTn

Under the Cotiventionj as amended, between the United KS^dom and llie lining Stated of America as set out in the First Schedule to this Order, and as extended to ham effect between the tSovemment of the FederatmoL of ^Sgena and the Govessunent of the U.SA.. subject to the modifications set out in the Stssjnd Schi^ule to 1h» CtederjiaKtam dass«* of income are eltiier ©tempt or die rate of fact thereon Js lestrictdl or double ti« relief is given by the appropriate <^vef«m«ih

Fxovirioa fo included for the exchange of information between the taxation authorities ofthe two Governments.

r'

1

ft 567I

um 208 of 1958

O TTO H S O R D IN A N C E (C H A PTER 48)O peii (?e& er«lX m |)Q ;ct U pence (D oitar A cea)

Commmcment i Utjamary ̂1959

la e^«r 0 lf« of the pow eti confewedby ««cU |»i 4 of the C ootrol of 0«l«r ia C ooaoU . 1950, O ie Im poirt L icieaiintf A uthority ha* graated the fo llow iog gonotal lieeaee —̂ ■

1. This H eenc« m ay be cited as the O pea G eneral Im port iicefiCe^oU ar

A ttfa)i 1058, a iu ifthaH com e in to opcfation on the 1st Jturoarjr , 1959*

/

'1

\

C itation

'com m ence­m ent.

“ 2, Bubjectto thecontU tions specified in th is U cenco, the Im portation from G eneralany o f the eo im tdes nam ed In t|e F irs t S chedu le o f the goods se t ou t in the ‘ »«»«“ •

S econd S chedu le I I he teby au thbm ed , v

C ond itions.f . T h is l icence is g ran ted sub jec t to the fo llow ing cond itions t---

(i) tha t the goods sha ll be im po rted th rough an app roved po rt, custom s

airport or cu itom i post or by post, or in accordance w ith the p rov is ion ol- regu lation 131 of the C ustom i R egulattom j

(k ) foa t the goods o rig ina te S c lm du le ; > , = /

■ V '■

(V oi. vm ,p. 388).in one o f the coun tr ies nam ed in the F irs t

(iU) th lt the im porter shaW produce, at the tim e o f im po rtadon , a certifica te of or ig in m respect of the goods in such form as the C om ptroller

of C ustom s and Excise m ay from tim e to tim e approve;•f-

( it> l that the goods faU v rith in the descrip tion se t ou t in the Im po rt L is t p ttb lls ihcd ind ie G azette o f the 24 tW S ep tem ber, 1953, as G overnm en t '

N otice N o. lod l of 19S3 (as am ended o r rep laced, f rom tim e to t im e) under the cta iiification ipccified in relation thereto in the Second Schedule. f

4 . N o th ing in th is l icence sha ll be deem eri to au tho rise the im po rtation o f ^ S av ing , any goods m e^ im po rta tion o f w h ich is p roh ib ited o r restr ic ted by any w ritten'

law .\

vs-.FIR ST SC H ED U LE

C ouN T E iE i O F Or ig in Co v e b e o b y t h is L ic b n c b

Boliv lg, C anada, C olom bia, C osta R ica, C uba, D onun ican R epublic,

Ecuador, E l Salvador, G uatem ala, H aiti, R epublic of H onduras, L iberia, M exico, N icaragua, Panam a,'Ph|K ppines, U nited States of A m erica,

V encB uc la . ' .

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-V

S E C O N D S C H E D U L E

G 90D S W H Ic a M A Y B E IM fO R tm V ? « D E R T H IS I j ICESCE

ffhetifarini^t$inihkS<^MeiQiidiv^mygr(mpi»iimfirtr4^mtti&ihe mrresponi&tg group or iigmm iheJbnpori IdsipdUiiked m GoceramotiJSfoticti iV o . 1 3 6 1 0 ^ 1 ^ 5 3 as amatdedjrom iinte to time}

Szmm { ) - -F o o »

JOesuripiim

Dimsfott 0 3—and Fisk Frepatatims C a n n e d « a k n o a

Dmnm md Ctredt BtipmaHmt

W h ? a t a n d sp e lt ( in c iu d in g m e sU n ) u m n U Ie d E ic e , w h e th e r in th e h u ih o r n o t E a r J i 5fy » n iw n n ie d Midzc (c o m ) n n m il le d R y e a n d o a tS j u n r a lU e i l 5 S o r g h u in s M e a l a n d B o o r o f w h e a ta n d sp e lt ( I n c lu d in g n te sU a )M a iz e g e r m m e a l, m a la ® m e a l, b a r le y f lo u r , o a t f lo u r a n d ,

r n es^ , r ic e f lo u r a n d m e a l * . » • • • 04̂ X S0|1P e a r le d b a r le y , r o l le d o a ts , f la k e d c o m , w h e a t g c sm M a lt

pimstm O S— fV w tr md VtgittMes'' B e a n s , p e a s , la n t i ls a n d o th e r le g u m e s (p u lse s ) d r y * in d u d tn g

sp K t

Dimim Pood I^gpistaiimM a r g a r in e j a n im a l, v ^ e ta b le d r m b » d * ,

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i

Se c t io n 1— B E y E M G E S A M )T o & v !o o :

■ N IDSe c t io n 2—Cr u d e Ma t e r ia l s, Ma in e y In e d ib l e F c E ts

Division tJ--Ctuio PeriilUers and Crude Mafmah, excluding Cool Petroleum and Precious StonesF e r t i l ise r s , c r u d e .. . . * - . . » •O th e r c r u d e m in e r a ls , e x c lu d in g c o a l, p e tr o leu m a n d p r e -

ta o u s s to n t t , ,

Diomon 2S—Met(dliferous Chi« and Metd^cfap M e ta l l i fe r o u s o r e s a n d m e ta l sc r a p

Divisim Animal md Vegetable Crude Materiah-^Inedihk iV jE r . iS . ;P la n ts a n d p a r ts o f p la n ts fo r u se in d y e in g a n d ta n n in g

Se c t io n 3—M in e r a l Fu e l s, Lu br ic a n t s a n d Re l a t e d Ma t e r ia l s

Bmsum $ 1— M m r r n f FueUt tubrkmts md Related Matmals M in e r s jc R ^ # p e t r o le u m P c tm lc u m h itu in e n P e tr o le u m c o k e . . .

1\

A U2 7 1

A ll. . 2 7 2*■ 40 *♦ ♦• «• «

2 8 X A ll•> ♦ ♦« < * #

2 9 2 X X 9. r

; 0513 1 34 • » «* •• 0

0 9 13 X 3* 40 0* # * 0* ft k «3 1 3 0 9 9■ 4 ■ *♦ . 4 » mI « »

. I

I/

BM9

Se c t io n ^A n ima i . a n o Ve o e t a be e Oi l s a n d Fa t s

N I L

Se c t io n 5—Ch bmic a l s

. i)itdshn SI ^-Chemical Elmmtf fnd CmpomdsInorganic chcmica!l ̂exceptjcalcmm carbide (51LXX1)

fadfoactivo’ elements, nranlum, thorium and their a>m-

pounda(5U-XX9) ...Organic cl^micals except dycataffs, intermediates, uranium

and thorium compounds and sulphonamides .. .. 512

Divisim 5 3 = ~ > i> y « J t ! » , Ttmning and Cnlouting MatmalsDyeing e x t r a c t s ( v e g e t a b le and animal); tanning e x tm e t s ,

including synthetic tanning materials .. ,. .. 532 XXOExcept pdnters* ink (533-020) and radioactive materials .. 533 All

JHoitkm l^ ’-^Mfdidnal and Phannaeeutlcid ProductsO p h im x Q c id o id s , c o c a in C t c a f e in , q u in i n e a n d o t h e r a l k a « l o i d t , l a l t s a n d t h e i r d e r i v a t i v e s . .

R*w or limply prepared drugs but liot medicinat and phar- mKXmth ̂preparations .. .« *• <•» -».r 541

Divisim S$*^cntkl Oik and Perfum Matiriab j Tailett P^MiimiCkmwtgPfepardiitmsEaeentisI ofbf syntiietic perfume and flavour materials and

concentrates and enfleurage greases but excluding aqueous distiUstj ̂or natural perfumes

JHpkidH MmufretursdF e r t i l i s e r s * m a n u f a c t u r e d , e x c lu d in g p r o d u c t s in t a b le t s *

lozenges and similar prepared forms

B9^Explosiv«s satd Miscellaneous Ckemictd Materials Prodmts

Ii ■ 1

I•; •

AU.. 511* « * a• s * »

A l l

5 4 1 040

099.

‘ «r

5 5 1 X X O« * ♦ % » *• «

561 A U• • * P- «

F r o p e lU n t j ^ w d e r s a n d p r e p a r e d e x p lo s i v e s n .e .8 . i n t h e Customs I m p o r t List

Fuses, primers, detonators and percussion caps» c»»pt raU- ursy trs ̂torpedoes

Synthetic plastic materials in blodb, sheets and other pri- .

m a r y f o r m s * e x c e p t g o o d s p a c k e d f o r r e t a i l s a l e , o r p r i n t e d o r o t h c r t s i s e s u r f a c e w o r k e d

591 0194 •

.. 591 0 2 0« • • t

599 010« -4

1

Se c t io n 6-~Ma n u f a c t d bbd Go o d s Cl a s s i f ie d CUISTLY BY MATBWAb

thudptimDMshn 61—Leather, Leather Manufactures and Dressed Furs M a c h in e r y b e l t i n g , l e a t h e r ’

Group, Item

612 ^ XXO• •* • » s • •• S'

iJEvisioH Mam^actmsM a c h in e r y b e l t i n g , r u b b e r

Divkhn 64—Paperhoard and Manufactures ihireof Newsprint paper , *P r in t i n g a n d w r i t in g papers C o m m o n p a c k in g a n d w r a p p i i i g jpaper Cigarette paper, blotting paper,' niter pa^r and blocks,

paper and paperboard, not elsewhere specified .. 641

I,6 2 9 . ' 0 9 0.4 4 S * i _ » •4 a f I

■ f

... 641.6 4 1 0 2 06 4 1 - 0 3 0

0 1 0a * ♦ •4 44 »4 * 4 4

1* 4 a %4 4

XXOt

i

• V

\AS70SE C fidN G od is C w ssn^

C m E ftv B Y llimmKu-*mtimiei . liekripH(M

Dipmm 6$^Non-metaltc Min^alMmuffactmen _LI 0 IC »• -» • ' ,.,# *■ ■ _ '■ J» * y » *

C em ent..

B tiU d lng ind m onum ental (d im ension ) stpne» w odced

G rind ing and po lish ing and stapes | abrasive < do thaand papers, and sim ilar artic les

A sbes ̂and nuca insu lato iS f carbons (liin iace^ ligh ting and batttiy )j e lectrodes

Dtomoti 68— B are MetalsG irdem , beam s, jo ists and p ilk rs (f^ ricated)P lates, sheets and un ive isa ls, im coated H oop and stripT inp late, tinned sheets, tem epk te and tenoe sheett . * 631 072

M la ilw ay ran is . ,

R ailw ay trade COnstrucdon. acdssories tb rails W ire, Avire cab le andM re rope * 'S teel tubes and fittings, w ddsd o r d raw n ..

O ther iron and S teel Item s, no t e lsew b^e casting and fo ri^ngs ,* .• * . * * 6$ t K X O

C bpperdectrical w ires and caM es ,. .. 68^ X X IC opper and a lloys o f copper, w orked exce|U fo rg ings .« 68^ X X 9IT ickel and n icke l a lloys, w orked ex«sp t fo rg fn jp t . ♦ .. b83 X X O

A lum in ium and a lum in ium a lby8 , w orK ed excep t fo tg ings.. 684 X X 9’ L ead and lead a llo3?s, exce|« i fo rg ing .. . , 685 X X O

Z inc and idnc ja lloys, excep t ^ fo rg ings .. .. 686 > D C 0'lln and tin aU oy ̂excep t fon^gs *» »* * * ^ . . 687 X X 0N oa> ferrous base m eta ls and a llo ;^ , no t e lsew here spedded

excep t fo rg ing . . . , . ♦ * . ,* 689 X X O

We>tdon &i^Mmiufacture$ cf Metals G irder ̂beam s, jo iusts jsm d p illars fab ricated W ire, w be cab le and w ire rope G ab le (e lectrica l) and w ite .. ..'T a ils, bo lts, nu ter ’w ashcra, rivets and screw s 6a^ , sttong-uoom fittings and strong boxes

T oo ls fo r m ach ines ..A xes and hatchets M atchets

H and too ls and hand im p lem ent

Se c t io n 7~ ]\l^m n^’ E R Y A N D T kA ivSPcarr B Q O PSfE jit

^rmsion 7i—zU faijiinery otfier tiian Mectric T ow er getieratitag m ach inery ; excep t a ircraft eng ines and

parts, and o f a k ind used fo r dom ^tie purposes

^^grjcu ltum l ^ igch inery an4«app lw ces fo r preparing and

cu ltivating the so ilT racto rs, o ther than steam .. .. ..O ffice m aclnhety , excep t w ire o r tape record ing m ach ines

- M etal w ork ihg m aclunery ,

T lliifing , instruction and other industria l, m aeW nen^

ex(»p t::rr*T um ps fo r liqu ids . .

f Group Item

661 010 *

,; 661 020

m ^ XX9. % * « * . « «* ♦ * •o

• «

.. 663 XXI■ * » « m

.. 663 X X 9* ♦ » «•

040.. 681681 0|0

* M

■ 9 * . * »•

681 060» « 4. « * 4 * # « 4 ■ * 4

681 m.. mt

*■ »■ ♦ Of■ 4 ♦ • » '• «

I 110» *■

681 120* *•« ♦* « ♦ »

681 150M •

■ ?

i 699 019: • 9

699 030.. 699 040

699 070;• 4 ♦ » «

m lU)« «: ■ •i .. 699 699

ill9 m« 9

in9-mt

699 123m 9» «9 9

699 m%4 • ' • 4 «r

i

7H Afl« t

712 X X I0 90 * r ».9 *99 .

713 A llA llTlf• »

715 All* 0_ ♦ P * *V « ■ 0 9

m Ml* ** 9«* •»

.. 716-010i 9 9 9

\

h

!

B571

Group ItemDescriptionDioisioM IX^Maehinety other than Eleetrio—continued

.. 716-037716-112

' 716-119.1

716^121

716-129 716-131

Boring machineiyHouiehoM wewiftg machines, complete pMts of hoUiSclioUl sewing machines Air conditioning and refrigerating equip­

mentParts of air conditioning and refrigerating

equipmentOil (not mineral) extraction machinery Household maeiiinery and appliances not

elsewhere specified

• •9 «

* ♦

« «

• # ^ • * •* •% •

« «e ft 4 >ft •ft ft

716-1369 •« ft « « f..

Drvitt'm 7Z-^Eleclfie Madiimry, Apparalm and AppUmccs (fl) Klcctrical generating sets and battery

charging sets, Klectric machinery, other than of a kind used in motor vehicles, ships, boats or aircraft, the following: converting raschinety, gene­rators, motors, rectifiers, starting and » control gear for electric motors, switch­boards, 8witch-^ar other titan articles incorpratUxg timing transtormers ..

(6) Electric batteries fc) Echo sounding apparatus {d) Apparatus (other than radio) for tele­

graphy and telephony («) Railway signalling equipment m Electric fans, non-domestic (|) EortaWe power tools 6») Insulated cables and wire for electricity (») Accumulators, lead acid and alkaline >

Se c t io n 8.» M i s c e l l a n k o o s IVI a n u f a c t u r e d Ar t ic l e s

“ Division M -^Professionalt Scientific and Controlling Instrtt- smtSf Phntop/aphie and Opiical GoodSt Watches and Clocks

Engineers’ tools, gauges and measuring Instruments , 861Press photographs .. ............................ .. .,862 010Exposed newsreel film (current) .. .. .. 863 ,,.010

Dwision H9^^Mhecllanmis Manufactured Articles not elsmhere

r

devices,.. 721 Various '* •ft ft* ft ft ft

721 Various« « ft %

090

»1%

specified :•. 'r s .

Press photographs, maps and plans, manuscripts and .. hydroglaphie charts .. 892 XX9

Se c t io n 9. Mi8cri.t.ANEOUS 1’r a n s a c t io n s a n d Co mmo d i t ie s ' * NOT^LmyilERESMCIWCD

Division 92-= lave Animats ̂not for FoodLive animals (not for food), other than horses, asses and

mules

4- ftft « ft ft

}

i 921 090ft ft• ft ft • ft ftft

J. R. DAR.AMOUV,Import Licensing Authority

Federal D^artment of Commerce and Industries

Lagos, 16th December, 1958,

;■

. I

I

\um2\ No t e s

(Tkmp^4hmtfmitpartqfihUei^^1. Payzi^tfi>r^Q«48j^portedtindertfa9 Op<m;G<»i9illlicence•

to the coodi^ns pcessc|& ̂in N^eriim Bxcheo ̂£k)>ntt9l N<Kke Ifo. 13 (Second tas).

2. Approved potts include aH porte and apptioved placet unload^f appolntm the CoverObr-General tinder tectton 2<^the Cuttomt OrdiaiUKe (Cap. 4S^. Tlie appiroyfed porta are at prcttait Inigos, Bairuru,^Wara, Si^peJe, t, D^cia ̂Port ttu-crtut ̂Calabar, Victoria and Tilo.

3. Cu8t£»n$ali|K>riaittodegQedbArt3«d«d&ofriiol!:tl8^AirlM»dkm Order, 1955, pubUthedat I^l Notice No. 108 of 1935 Fedemtiofi of Nigeria Offmt GoMftte No. 45, Vol. 42 of the 6«h Ortc^lwr, 1955, ittporta are at pioient ddiibar, Kann, l^ot (liuda) and lyteMui^ri.

4. litem atp a number of (te tel in^ed In of prtmitted imports from ddikr countries kiliFrj^^ ^s^snUpl^bi^on, b bem tanltted fram this Opm Oeneral Xicenoe. Tim-iiam eomsomed. ace those for whkh diere ia ve ̂Ktrie fatienva dsaand in l%etfo, Inac aay penwo requiring to import such itena wHl, rai iffpRcarioo ̂be fwsed « tpedSc import licence. AppUcarionafoc spi^clIcoac^j^M ijiiddrtS ̂Import ticenring AuthoriQr, Fedecal Dt^mrUnm of €mmm stid indut- tries» ILagos, J^tno, Fort Harcourt, Ahs, Odabar, Qoihadsa, Ibadan, Skqieie .or A lcure (at appropriate).

5. It is not n^cesdary for importer to hold thhi licence or fo prodtue it tothe Customs mithorite Im^rtecs am neverdt^dess to rma dmNotice for referuH ̂as copies are not being distribufod. A cop^tney be

on applicadon at any Custom House or P(»t DSce. .

fisthave

seen

6, The Second Sdbedule to this licence Is to be re«l In cor^ctlon the Import |Lbt published by the Department of Customs and, fete aa ̂in order to be covered by th^ licence, goods must conform :ivith boiit the description and tlm Import List clasaificarion given In the Si^md Sdtedule.

I.I888/166

■

■ H

L.N. 2(19 of 19S8INCOME TAX ADMINISTRATION ORDINANCE, 1958

i<Nq.39oFl958)

Ai^ioted Di^ Norice

In exenm' of the powers conferred by tsedon 1 of the Income Tax Admimrtratkm Ordinance, 1958, the M inister of Finance of the Federadoa hn appointod the Irt di^of January, 1959, as the date upon which rite said Ordinance riuU emne into opera^n.

R.A.CMiSK8,

Mi^stfy cfLagos 17th December, 1958.