Law Revision (Miscellaneous Amendments) Act 1995

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No. 7 of 1995. The Law Revision (Miscellmeous 1 ANTIGUA
Amendments) Act 1995. AND

BARBUDA

[L. S.]

I Assent,

James B. Carlisle,
Governor-General.

16th June, 1995.

ANTIGUA AND BARBUDA

No. 7 of 1995

AN ACT to amend the provisions of certain Acts of Parliament.

ENACTED by the Parliament of Antigua and Barbuda as
follows -

1. This Act may be cited as the Law Revision (Miscellaneous short
Amendments) Act 1995.

2. The Immigration and Passport Act Cap. 150 is amended as Amendment of the
~ O ~ ~ O W S - Immigration and

Passport Act Cap.

(a) In section 2, by inserting the following definitions in
1 SO.

their appropriate alphabetical order -

"permanent resident" means aperson who is granted
a permanent residence status in accordance with the
provisions of this Act;

ANTIGUA 2 The Law Revision (Miscellaneous No. 7 of 1995
AND Amendments) Act 1995.

BARBUDA
"permanent resident certificate" means a certificate
issued by the Minister under section 17B."

(b) by repealing section 7 and substituting the follow-
ing-

"7 (1) The following persons or classes ofpersons
are not prohibited immigrants for the purposes of this
Act -

(a) A citizen of Antigua and Barbuda,

(b) A permanent resident so long as he
continues to be apermanent resident and
his spouse or child under the age of
eighteen years;

(c) A person in the service of the Govern-
ment of Antigua and Barbuda or the
spouse or child under the age of eighteen
years of such person;

(d) A person who is duly accredited to
Antigua and Barbuda by the Govern-
ment of a Commonwealth or foreign
state, or the spouse, family, staff or
servant of such person;

(e) Any other person or class of persons to
whom this section may be applied by
Order made in that behalf by the Minis-
ter.

(2) Subject to this Act, any person who qualifies
under section 17B may apply to the Minister in the
prescribed form to be registered as a permanent
resident.

(3) Every permanent resident certificate is valid
for aperiodof twelvemonths and may be renewed on
application to the Minister upon payment to the
Commissioner of Inland Revenue of alevy of at least
twenty thousand United States dollars;

(c) insert after section 17A the following -

No. 7 of 1995. The Law Revision (Miscellaneous 3 ANTIGUA
Amendments) Act 1995. AND

BARBUDA
"Persons qualified 17B. Any person who is not a prohibited

of immigrant or otherwise disqualified from
permanent
residence. entering into Antigua and Barbuda and who

satisfies the Minister that -

(a) he maintains his permanent place
of abode in Antigua and Barbuda
being either a freehold or a
leasehold property and willreside
in Antiguaand Barbudaforatleast
thirty days in each year; and

(b) he has entered into an arrange-
ment under apermanent residence
scheme approved by the Cabinet;

is entitled to be registered under this Act as a
permanent resident upon payment to the Com-
missioner of Inland Revenue of a levy of at
least twenty thousand United States dollars.

(3)The Minister shall, acting on the advice of
Cabinet, register a person as a permanent resident
under section 17B and issue to any person so regis-
tered with a certificate to be known as a permanent
resident certificate.

3. The Income Tax Act is amended as follows - Amendment of the
Income Tax Act

(a) in Section 2 - Cap. 266.

(i) insert the words "and Barbuda" after the words
"resident in Antigua;"

(ii) delete the full stop at the end of paragraph (a)
(i) and insert a semicolon and the word "or;"

(iii) add the word "or" after the semicolon in
paragraph (a) (iii) and insert the following -

"(iv) he is physically present in Antigua and
Barbuda for not less than thirty days in
the base period for that year of assess-
ment and is the holder of a permanent
resident certificate".

ANTIGUA 4 The Law Revision (Miscellaneous No. 7 of 1995
AND Amendments) Act 1995.

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(iv) insert in its appropriate alphabetical order the

following definition -

"permanent resident certificate" has the same
meaning as assigned to it in the Immigration
and Passport Act.

(b) In section 5 -

(i) delete subsection (2) (a) and substitute the
following -

"(a) an individual, other than the holder
of a permanent resident certifi-
cate in respect of income specified
under section 5 (3)."

(ii) insert after section 5 (2) the following -

"5 (3) This Act applies to income
outside Antigua and Barbuda earned
from pension which accrues on and after
the first day of January 1995, to an
individual who has been grantedperma-
nent residence status.

(4) Notwithstanding subsection (3),
the proviso to section 5(1) (h) does not
apply to pension which accrues outside
Antigua and Barbuda to a person who
has permanent residence status.

(5) The income derived outside
Antigua and Barbuda in respect of pen-
sion which accrues to a person who has
been grantedpemanent residence status
shall be taxed without providing for
allowances, reliefs or deductions.

(6) Except where specifically stated
under section 39, no double taxation
relief shall be available in respect of
income from pension derived outside
Antigua and Barbuda to a person with a
permanent residence status."

No. 7 of 1995. The Law Revision (Miscellaneous 5 ANTIGUA
Amendments) Act 1995. AND

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(c) In Section 6, insert the following after subsection
(2) -

"(3) income derived fmm pension earned
outside Antigua and Barbuda under section 5
(3) shall be taxed on the income derived in the
year of assessment."

Cf) In Section 27 -

(i) delete subsection (4) and substitute the
following -

"(4) Except for the purposes of sub-
section ( 3 , this section is deemed to
have been in force from the 1st day of
January, 1964.

(ii) insert after subsection (4) the follow-
ing -

"(5) Notwithstanding subsection (1)
the total income of a married woman
which is subject to tax under section 5(3)
shall not be deemed to be income of her
husband, but shall for the purposes of
this section be treated as an unmarried
woman and be assessed and charged in
respect of such income."

(g) In section 28, renumber section 28 as
section 28(1) and add the following -

"(2) This section does not apply to a
person with permanent residence sta-
tus."

(h) (i) Repeal the first paragraph of section 39
and substitute the following -

"39 (1) The tax upon the chargeable
income of every person, other than a
person with permanent residence status
or any company shall be charged at the
following rates -"

ANTIGUA 6 The Law Revision {Miscellaneous No. 7 of 1995
AND Amendments) Act 1995.

BARBUDA

(ii) insert after subsection (1) the following
new subsection -

"(2) Any income chargeable to tax
under section 5(3) on a person with a
permanent residence status shall be
charged to tax at the rate of five cents on
every dollar.

"(3) Where it can be proved to the
satisfaction of the Commissioner that
overseas tax relating to the income sub-
ject to tax under section 5(3) has been
paid in another country and that such tax
cannot be reclaimed in that country, then
the amount of the overseas tax may be
credited against the tax chargeable un-
der this Act."

Amendment of 4. The Marriage Act (Cap. 347 ) is amended as follows -
Marriage Act
Cap. 347 (a) In section 2,

(i) by deleting the definition of "Marriage Offi-
cer" and substituling the following -

"Marriage Officer means aminister of religion
appointed under section 3 as a Marriage Offi-
cer."

(ii) by inserting in their appropriate alphabetical
order the following definitions -

"Civil Marriage Officer" means a person ap-
pointed under section 3A as a Civil Marriage
Officer"

"Minister" means the Minister responsible for
legal affairs."

(6) Insert after section 3 the following -

"Appointment of a 3A For the purpose of celebrating civil
Civil Marriage Offi- marriages outside the Registrar-General's Of-
cer. fice, the Minister may appoint any fit and

No. 7 of 1995. The Law Revision (Miscellaneous 7 ANTIGUA
Amendments) Act 1995. AND

BARBUDA
proper person to be a Civil Marriage Officer."

(c) In section 5, delete subsection (1) and substitute the
following -

"(1) All applications for appointment as
marriage officers or civil matriage officers
under this Act shall be made in writing to the
Minister.

(d) In section 7, delete the words "Registrar-General"
and substitute the word "Minister".

(e) In section 15, delete subsections (1) and (2) and
substitute the following -

"lS(1) TheRegistrar-General, Deputy Reg-
istrar or Assistant Regiswar of the High Court
shall not perform any function or act in respect
of marriages elsewhere than in his office, or
otherwise than in accordance with the provi-
sions of this Act.

(2) A Civil Marriage Officer may celebrate
a marriage at any place within Antigua and
Barbuda that he is satisfied is a fit and proper
place for such celebration."

Cf) In section 36, delete subsection (5) and substitute the
following -

"(5) The petition fora special licence shall
be accompanied by a fee of one hundred and
fifty United States dollars or four hundred and
five Eastern Caribbean dollars."

( g ) In section 46,

(i) delete paragraph (a) and substitute the follow-
ing -

"(a) Every marriage shall be solem~lised by a
Marriage Officer or celebrated by the
Civil Marriage Officer between the hours
of six in the morning and eight in the

ANTIGUA 8 The Law Revision (Miscellaneous No. 7 of 1995
AND Amendments) Act 1995.

BARBUDA
evening and by the Registrar General,
Deputy Registrar or the Assistant Regis-
trar between the hours of nine in the
morning and three in the afternoon.

(ii) delete paragraph (c) and substitute the follow-
mg -

"(c) If a marriage is celebrated in the Regis-
trar-General's Office or by the Civil
Marriage Officer, each of the parties
shall say to the other;

"I call upon these persons here present
to witness that I A.B., do take you,
C.D., to be my lawful wedded wife
(or husband)."

(h) In section 47,

(i) insert the words "or celebrated by a Civil
Marriage Officer" after the word "Office" in
line 2;

(ii) delete the proviso and substitute the follow-
ing -

"Provided also that at no marriage celebrated
at the Registrar-General's Office or by a Civil
Marriage Officer shall any religious service be
used."

( i ) Delete section 49 and substitute the following -

"49. For every marriage celebrated by a Civil Mar-
riage Officer there shall be paid to h i a fee of one
hundred and thirty-five Eastern Caribbean dollars."

Ci) In section 50,

(i) delete from subsection (1) the words "through
the District Registrars" and add after the words
"Marriage Officer" the words "and Civil Mar-
riage Officer";

No. 7 of 1995. The Law Revision (Miscellaneous 9 ANTIGUA
Amendments) Act 1995. AND

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(ii) in subsection (2) insert after the words "Mar-

riage Officer" the words "and Civil Marriage
Officer".

(k) In section 52,

(i) delete subsection (2) and substitute the follow-
ing -

"(2) All such duplicate original regis-
ters made in any one calendar month
shall within the fmt ten days of the
calendar month next following be trans-
mitted by the Marriage Officers or Civil
Marriage Officers to the Registrar-Gen-
era1 who shall file and safely preserve
them in his office.

(ii) in subsection (4) insert after the words "Mar-
riage Officer" the words "Civil Marriage
Officer".

(1) In section 56,

(i) delete paragraph (a) and subsdtute the follow-
ing -

"(a) Solemnizes or celebrates any marriage
at any other rime other than the times
specified in section 46, save in the cases
mentioned in subsection (2) of section 4
and in part VII; or"

(ii) insert after the words "Marriage Officer" in
paragraph (c) the words or "Civil Marriage
Officer";

(iii) insert after the word solemnizes in paragraph
(d) the word "or celebrates".

(m) In section 65 delete the words 'except the fee re-
ceived by him under section 49 (2)."

ANTIGUA 10 The Law Revision (Miscellaneous No. 7 of 1995
AND Amendments) Act 1995.

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Amendment of the 5. The Insurance Act, 1%7 (No. 10 of 1967) is amended as
Insurance Act, follows -
1967 (No. 10 of
1%7).

(a) in section 6A, delete the words "the sum of
one hundred thousand dollars " after the words
"Accountant-General" and substitute the words "the
sum of two hundred thousand d o l b ) ) )

(b) in section 17, insert after subsection (7) the follow-
ing -

"(8) Where an insurer fails within six months
of each financial year to prepare and furnish
the Regism with a financial statement the
insurer shall be liable for a penalty in the sum
of two hundred dollars for each day the finan-
cial statement remains outstanding."

Amendment of the 6. The Governor and Governor-General's Emoluments and
Governor and Pension Act, 1967 is amended as follows -
Governor-
General's
Emoluments and (a) in section 7 -
Pension Act, 1%7.

(i) in paragraph (a), by deleting the word "fifteen"
and substituting the word "eight";

(ii) in paragraph (b), by deleting the word "five"
and substituting the word "four" and by delet-
ing the word "ten" and substituting the word
"eight";

(iii) in paragraph (c), by deleting the word "five"
wherever it occurs and substituting the word
"four" and by deleting the word "fifteen" and
substituting the word "eight".

(b) The Schedule to the principal Act is repealed and the
following is substituted -

"SCHEDULE

1. Salary at therate of one hundred and sixty
two thousanddollars ($162,000.00) per annum
with effect from the first &iy of January, 1994.

No. 7 of 1995. The Law Revision (Miscellaneous 11 ANTIGUA
Amendments) Act 1995. AND

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2. Duty allowance at the rate of thirty six

thousand dollars ($36,000.00) per annum with
effect from the first day of January, 1994

3. Allowance in lieu of remission of cus-
toms duties on goods imported for use by the
Governor-General at the rate of twelve thou-
sand dollars ($12,000.00) per annum with
effect from the first day of January, 1994."

7. The Interpretation Act 1982 is amended as follows - Amendment of the
Interpretation Act,
1982

(a) in section 32, by renumbering subsections (2) and (3) mo. of 1982)
as subsections (4) and (5) and by inserting after
subsection (1) the following -

"(2) Notwithstanding subsection (I), the
enactments referred to in section 23(2) of the
Barbuda Local Government Act 1976 shall
continue in force for the purposes of that Act as
if they have not been repealed nor repealed and
re-enacted with or without modification until
such time as they are repealed in the manner
specified in section 123 of the Constitution."

(b) in section 48, by renumbering section 48 as section
48 (1) and by inserting after subsection (1) the
following new subsections -

"(2) Where in any law more than one
penalty is specified in respect of an offence, the
bse of the word "and" between the respective
penalties means that the penalties may be
imposed alternatively or cumulatively.

(3) Where in any law a maximum pen-
alty and a mitlunum penalty are specified in
respect of an offence, the offence is punishable
by a penalty not less than that minimum nor
greater than that maximum."

8. The BusinessTax Act, 1982 (No. 22of 1982) isamended Amendment of the
aS ~ O ~ ~ O W S - Business Tax Act,

1982 (No. 22
of 1982).

(a) In section 2 -

ANTIGUA 12 The Law Revision (Miscellaneous No. 7 of 1995
AND Amendments) Act 1995.

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(a) by repealing subsection (1) and substituting the
following -

"2 (1) Notwithstanding anything contained
in the Income Tax Act every individual to
whom this Act applies shall be chargeable to
income tax imposed by the Income Tax Act in
respect of income derived from his business."

(b) by inserting immediately after subsection (2) the
following new subsection -

"(3) This Act applies to every individual car-
rying on business in Antigua and Barbuda."

(c) by inserting immediately after section 3 the follow-
ing new section

"Interpretation. 4. In this Act "business" includes, calling,
professional practice, vocation, trade, indus-
try, service enterprises, manufacture, com-
mercial activity or undertaking of any kind
whatever, an adventure or concern in the na-
ture of trade, but does not include an office of
employment ."

Amendment of the 9. The International Business Corporation Act, 1982 is
International amended -
Business
Corporation Act,
1982 (NO. 28 of (a) in section 2 by deleting the definition of "Director"
1982). 12.(1). in paragraph 0 and substituting the following -

"Director" refers to the Director of International
Business Corporation or the Deputy Director".

(b) in section 262, by deleting the words "two hundred
and fifty thousand United States dollars" and substi-
tuting the words "One hundred thousand United
States dollars".

(c) in section 316, by inserting after subsection (3) the
following -

"(4) There shall also be a Deputy Director
who shall perform such duties as the Director

No. 7 of 1995. The Law Revision (Miscellaneous 13 ANTIGUA
Amendments) Act 1995. AND

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may assign to him and, who shall act as Direc-
tor during the absence of the Director from
Antigua and Barbuda."

10. TheLaw Revision Act 1987 is amended by inserting after Amendment of
section 8(2) the following subsections - the Law Revision

Act, 1987 (No. 19
of 1983.

"(3) After the revised edition is completed the Attor-
ney-General shall by Order appoint a date on which the
revised Laws shall be in operation.

(4) Subject to section 13 the revised edition shall, from thedate
appointed under subsection (3), be in all courts ofjustice and for
all purposes whatsoever the sole authentic edition of the Acts and
Statutory Instruments of Antigua and Barbudain force on the first
day of January, 1992 and included in the revised edition.

11. The Customs Duties Act, 1993 is amended by inserting Amendment of -
after section 8 the following - Customs Duties

Act. 1993
(No. 27 of 1993).

"Imposition of 8 (A) (1) For the purposes of regulating
waste management solid waste and for providing effective waste
levy on certain
goods.

management system, there shall be levied and
collected on all beer, stout, malt, and ale, a
waste management deposit levy of fifty cents
per bottle.

(2) The waste management deposit levy
shall be levied on the entry of the product into
Antigua and Barbuda and shall be payable to,
and shall be collected by, the Comptroller of
Customs and payment shall be enforced under
the provisions of the Customs Control and

NO. 7 of 1993. Manage~nent Act, 1993.

Refund of levy. 8 (B) (1) The waste management deposit
levy collected shall be refunded to the deposi-
tor on re-export of the bottles or if disposal
arrangements are made and executed by the
depositor in a manner acceptable to the Minis-
ter responsible for the environment within
three months from the time of payment of the
deposit.

(2) Where the depositor fails to re-export

ANTIGUA 14 The Law Revision (Miscellaneous No. 7 of 1995
AND Amendments) Act 1995.

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the bottles or to make a disposal arrangement
acceptable to the Minister responsible for the
environment within three months from the
time of payment of the deposit, he shall forfeit
his deposit.

(3) Any deposit forfeited under this Act
shall be credited to the account of the authority
responsible for waste management."

Passed the House of Representatives this Passed the Senate this 23rd
9th day of May ,1995. day of May ,1995.

B. Harris,
Speaker.

M. Percival,
President.

S. Walker, S. Walker,
Clerk to the House of Representatives. Clerk to the Senate.

Printed at the Government Printing Office, Antigua and Barbuda,
by Rupert Charity, Government knter,

-By Authority, 1995.
800-6.95 [Price $5.751

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