Non-citizens Land Holding Regulation Act


Published: 1968

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Non-citizens Land Holding (CAP. 293 1
Rqulation

CHAPTER 293

THE NON-CITIZENS LAND HOLDING
REGULATION ACT

Arrangement of Sections
Section

PRELIMINARY

Short Title and Interpretation

1. Short title.
2. Interpretation.

Holding of Land by Unlicensed Non-citizens

3. Forfeiture of land and mortgages held by unlicensed
non-citizen.

4. Licences for non-citizen to hold land and or mortgages.
5. Effect of forfeiture.

Restrictions on Companies Under Control of Non-citizens

6. Companies under control of non-citizens.
7. Power for a company to restrict the holding by non-

citizens of its shares and debentures.
8. Licences for non-citizens to hold directorships, shares

or debentures.
9. Effect of forfeiture of shares.

10. Transmission of licence to company.
1 1. Registration of licence by company.
12. Restriction on the issue of share warrants or debentures

to bearer to licensed non-citizens.
13. Transfer of shares or debentures held under licence.

LAWS OF ANTIGUA AND BARBUDA

2 CAP. 293) Non-citizens Land Holding
Regulation

PART 111

Restriction on Trusts in Favour of Non-citizen5

14. Restriction on trusts in favour of non-citizens.
15. Licences to hold property in trust for non-citizens.

Procedure and Evidence

16. Procedure.
17. Discovery.

Stamp Duty

18. Stamp Duty.

PART VI

Land Value Appreciation Tax

19. Land value appreciation tax.
20. Powers of Commissioner to require information or make

valuation.
21. Tax to be a charge against property.
22. Right of appeal from Commissioner's determination.

PART VII

Exemption and Transitional

23. Powers of Governor-General.
24. Transitional.

LAWS OF ANTIGUA AND BARBUDA

Non-citizens Land Holding (CAP. 293 3
Regulation

NON-CITIZENS LAND HOLDING REGULATION

(5th September, 1968 .)

PRELIMINARY
Short Title and Interpretation

1711968.
2911969.
511971.
811977.

1311978.
SRO 4611981.
S . I . 2311982.

1. This Act may be cited as the Non-citizens Land short title.
Holding Regulation Act.

2. In this Act, unless the context otherwise requires- Interpretation.

"citizen" means a person who is a citizen of Antigua
and Barbuda under and by virtue of the provisions
of Part VIII of the Constitution or of any other
law relating to citizenship of Antigua and Barbuda;

"Commissioner" means the officer for the time being
performing the duties of Commissioner of Inland
Revenue under the Inland Revenue Administra-
tion Act and includes any officer duly authorised Cap- 2'7-
to act on his behalf;

"debenture" includes every mortgage or charge by a
company whether floating or otherwise on any of
the company's property or on its undertaking or
on its uncalled capital and also every obligation by
the company (not being a bill of exchange or pro-
missory note) for the payment of a debt or the
repayment of money lent or to be lent;

"member of a company" includes any person entitled
under the memorandum or articles or any resolu-
tion of the company to participate in its assets or
in its divisible profits but a servant or agent of the
company shall not be deemed to be a member by
reason only that the amounts of his emoluments
depends wholly or partially on the amount of the
company's profits;

LAWS OF ANTIGUA AND BARBUDA

4 CAP. 293) Non-citizens Land Holding
Regulation

'L mortgage7' includes every instrument creating a mor-
tgage or charge on land except a debenture;

" non-citizen" means a person who is not a citizen and
includes-

(a ) Any company incorporated in Antigua and
Barbuda which is under the control of non-citizens in
accordance with the provisions of section 6 of this Act;
and

(6) any company incorporated outside of Antigua
and Barbuda;

"share" includes stock and in the case of a company
not having a share capital the interest of a member
in the assets of the company;

"unlicensed" means not holding a licence granted under
this Act.

Holding of Land by Unlicensed Non-citizens

Forfeiture of 3. Subject to the provisions of this Act, neither land
land and
mortgages held in Antigua and Barbuda nor a mortgage on land in Antigua
by unlicensed and Barbuda shall, after the commencement of this Act, be
non-citizen.

held by an unlicensed non-citizen, and any land or mor-
tgage so held shall be forfeited to Her Majesty:

Provided that-

( a ) Land may be acquired and held by an
unlicensed non-citizen under a lease for a term not
exceeding five years or for any less interest for the pur-
poses of his residence, trade, or business but an
unlicensed non-citizen shall not so hold more than five
acres of land in all.

(b) Land acquired by an unlicensed non-citizen
under a will or on an intestacy shall not be forfeited
if, within one year from the death of the testator or
intestate or within such extended time (if any) as Cabinet
may decide to be reasonable, the land is sold or the non-
citizen obtains a licence to hold the land.

LAWS OF ANTIGUA AND BARBUDA

Non-citizens Land Holding (CAP. 293 5
Re~ulation

(c) A mortgage acquired by an unlicensed non-
citizen under a will or on an intestacy shall not be
forfeited; but the non-citizen shall not unless he obtains
a licence to hold the mortgage, be entitled to forclose
or enter into possession of the mortgaged land.

(d) Nothing in this Act shall affect the interest of
a judgment creditor in the land of his judgment debtor,
but the debtor's land shall not be acquired by an
unlicensed non-citizen.

(e) Nothing in this Act shall affect the estate or
interest of a non-citizen in any land or mortgage held
by him at the commencement of this Act.

4. (1) The Governor-General may, if he thinks fit, ~ , " ~ ~ o f o ~ O ~
grant to any non-citizen a licence to hold land as owner or l,d
tenant or mortgagee for any estate or interest either subject
to any conditions or not:

Provided that a licence shall be ope#ative only as to the
land described and as to the estate or interest specified therein,
and shall be of no force or effect until registered in the Record
Office of Antigua and Barbuda.

(2) On breach of any condition in a licence to hold land
as owner or tenant or mortgagee, the estate and interest of
the non-citizen in the land or mortgage held under the
authority thereof shall be forfeited to Her Majesty.

5 . (1) Land or a mortgage forfeited under this Act Effect of
forfeiture.

shall not vest in Her Majesty unless and until a judgment
is obtained declaring the forfeiture; but on such judgment
being obtained the title of Her Majesty shall relate back to
and commence at the time when the forfeiture took place.

(2) A judgment declaring a forfeiture of land shall
operate to vest in Her Majesty all the estate and interest
of the non-citizen in the forfeited land.

(3) A judgment declaring a forfeiture of a mortgage shall
operate to vest in Her Majesty all the estate and interest
of the non-citizen in the mortgaged land subject to any right
of redemption subsisting therein, and also to vest in Her
Majesty the right to recover and receive and to enforce all
securities for the mortgage money.

LAWS OF ANTIGUA AND BARBUDA

6 CAP. 293) Non-citizens Land Holding
Rqulation

Restrictions on Companies Under Control of Non-citizens
Companies under
control of

6. For the purposes of this Act a company shall be
non-citizens. deemed to be under the control of non-citizens-

( a ) if any of its directors is an unlicensed
non-citizen;

( b ) if more than one-third of the votes exercisable
at any meeting of the company or which would be
exercisable if a meeting of the company was held are
vested in unlicensed non-citizens; or

(c) in the case of a company having a share capital,
if more than one-third of the nominal amount of its
issued shares are held by unlicensed non-citizens; or

(4 in the case of a company not having a share
capital, if more than one-third in number of its members
are unlicensed non-citizens; or

(e) if the amount paid or payable in any period
of twelve months as dividends to those members of the
company who are unlicensed non-citizens exceeds one-
third of the total amount paid or payable by the com-
pany as dividends in the same period; or

V) if more than one-third of the nominal value of
the outstanding debentures of the company are held by
unlicensed non-citizens; or

(g) if the annual interest on the debentures of the
company for the time being held by unlicensed non-
citizens exceeds one-third of the annual interest on all
the debentures of the company for the time being
outstanding.

Power for a
company to

7. Notwithstanding anything contained in any law
restrict the relating to companies, or in the memorandum or articles

by non- of association of the company, or in any debenture, or in
citizens of its
shares and any instrument for securing any issue of debentures, a com-
debentures. pany incorporated in Antigua and Barbuda holding or

intending to acquire more than five acres of land in Antigua
and Barbuda may-

( a ) restrict or prohibit the issue or transfer of its
shares or debentures to non-citizens;

LAWS OF ANTIGUA AND BARBUDA

Non-citizens Land Holding (CAP. 293 7
Rqulation

(6) restrict or prohibit the holding by non-citizens
of share warrants and of debentures transferable by
delivery;

(c) refuse to register a non-citizen as a member or
as the holder of a debenture;

(6) require such evidences as it may think fit as
to whether any person desiring to be registered as a
member or as the holder of a debenture is a non-citizen
or not, and as to whether the holder of a share warrant
or debenture transferable by delivery or of a coupon
or other document entitling the bearer to payment of
any dividend or interest is a non-citizen or not.

8. (1) The Governor-General may, if he thinks fit, Licences for non-
citizens to hold grant licences, either subject to conditions or not, for all or directorships,

any of the following matters, that is to say- shares or
debentures.

(a) For a non-citizen to be a director of a company.

(b ) For a non-citizen to vote at meetings of a
company.

(c) For a non-citizen to hold shares or debentures,
and

(6) for a non-citizen to be a member of a company
having no share capital:
Provided that a licence shall be operative only as to the

company named therein and as to the number of voters,
shares, or debentures specified therein.

(2) On breach of any condition in a licence granted
under this section, the licensee shall forthwith cease to be
a director of the company and to be entitled to vote at any
meeting of the company, and all shares and debentures in
the company held by the licensee shall be forfeited to Her
Majesty.

9. (1) A judgment declaring that a share or deben- kz:;t$e of
ture has become forfeited under this Act shall operate to vest ,hare,.
in the Governor-General the right to transfer that share or
debenture and to recover and receive dividends or income
thereof as from the time when the forfeiture took place.

LAWS OF ANTIGUA AND BARBUDA

Transmission of
licence to
company.

Registration of
licence by
company.

Restriction on
the issue of share
warrants or
debentures to
bearer to licensed
non-citizens.

Transfer of
shares or
debentures held
under licence.

CAP. 293) Non-citizens Land Holdinx
Rqulation

(2) A share or debenture which has been declared to
be forfeited under this Act shall be sold or otherwise dealt
with for the benefit of Antigua and Barbuda as the Governor-
General may direct.

10. Where a licence has been granted to a company
under this Act the Governor-General shall cause a copy of
that licence to be sent to the company concerned at its
registered office.

1 . (1) A company shall cause a copy of every licence
received by it pursuant to this Act to be recorded in the com-
pany's register of members or debenture holders (as the case
may require) opposite the name of the licensee, and to be
endorsed on every share certificate or debenture issued in
respect of any share or debenture held by the licensee.

(2) If a company makes default in complying with the
requirements of this section it shall be liable on summary
conviction to a fine not exceeding one hundred and fifty
dollars for every day during which the default continues,
and every director, manager and officer of the company who
knowingly and wilfully authorises or permits the default shall
be liable on summary conviction to a like penalty.

12. (1) A company shall not without the consent of
the Governor-General issue a share warrant or debenture
transferable by delivery in respect of any share or debenture
held by a non-citizen under a licence granted under this Act.

(2) If a company issues a share warrant or a debenture
transferable by delivery in breach of the provisions of this
section it shall be liable on summary conviction to a fine
not exceeding two thousand dollars in respect of each share
specified in the warrant and in respect of each debenture,
and every director, manager, and officer of a company who
knowingly and wilfully authorises or permits such issue shall
be liable on summary conviction to a like penalty.

13. (1) A transfer without the consent of the
Governor-General of a share or debenture held by a non-
citizen under a licence and any entry in the company's
register of members or debenture holders of the transferee
specified in any such transfer shall be void and of no effect.

LAWS OF ANTIGUA AND BARBUDA

Non-citizens Land Holding (CAP. 293 9
Regulation

(2) The Governor-General shall not refuse his consent
to such a transfer except on the ground that the share or
debenture specified in the transfer has become forfeited under
this Act.

Restriction on Trusts in Favour of Non-citizens
14. (1) This section applies to the following property ~ ~ ~ 4 ~ ; ; ~ U r

only, namely, land situate in Antigua and Barbuda, mor- ,r ,,-,;tizens.
tgages of such land, and shares and debentures of any com-
pany incorporated in Antigua and Barbuda.

(2) With a view to preventing evasion of the foregoing
provisions of this Act, no person shall without the licence
of the Governor-General hold any property to which this
section applies in trust for a non-citizen and any such pro-
perty so held shall be forfeited to Her Majesty.

(3) Any person who intentionally contravenes the pro-
visions of this section shall be guilty of a misdemeanour
punishable summarily by a Magistrate or on indictment, but
the punishment on summary conviction shall not exceed a
fine of five hundred dollars.

(4) Nothing in this Act shall apply to a trust in favour
of a non-citizen subsisting at the commencement of this Act.

(5) In this section the expression "trust" includes any
arrangement whether written or oral, express or implied,
and whether legally enforceable or not, whereby any pro-
perty to which this section applies or any interest therein
or any rights attached thereto is or are held for the benefit
of or to the order or at the disposal of a non-citizen; but
does not include-

(a) the duties incident to a mortgage;

(6) the duties of a satisfied mortgagee to the
mortgagor, if within three months after satisfaction of
the mortgage the mortgaged property is revested in the
mortgagor or his interest therein is extinguished;

LAWS OF ANTIGUA AND BARBUDA

10 CAP. 293) Non-citizens Land Holding
Regulation

(c) the duties of a vendor to the purchaser pen-
ding payment of the purchase money, or after payment
of the purchase money, if within three months after such
payment the property sold is vested in the purchaser
or his interest therein is extinguished;

(6) the duties of a trustee in bankruptcy to the
bankrupt or his creditors; or

(e) the duties of a trustee for the purpose of any
composition or scheme of arrangement for the payment
of debts to the debtor or his creditors.

Licences to hold 15. The provisions of this Act as to licences and the
property in trust
for non-citizens. effect of breach of a condition in a licence shall apply to land,

mortgages, shares and debentures intended to be held or held
in trust for a non-citizen in like manner as it applies to land,
mortgages, shares or debentures intended to be held or held
by a non-citizen.

Procedure and Evidence
Procedure. 16. For the purposes of establishing a forfeiture under

this Act the Attorney-General may, in accordance with the
Cap. 121. procedure provided by the Crown Proceedings Act, apply

to the High Court for a declaration that any right title or
interest sought to be affected is forfeited to the Crown.

Discovery. 17. (1) Without prejudice to any other right to
discovery, the Attorney-General may in proceedings for
establishing a forfeiture under this Act administer inter-
rogatories to and obtain discovery of documents from a defen-

d dant as to any matter or document tending to prove that
such defendant is a non-citizen or that any other person is
a non-citizen, or to discover any land, mortgage, share or
debenture held by him or in trust for him or as to any rele-
vant matter or document.

(2) It shall not be a valid ground for refusing to answer
any such interrogatory or to disclose or produce any docu-
ment that the answer or document might or would expose
the defendant or any other person to the risk of a prosecu-
tion under this Act; but in the prosecution of a defendant
under this Act, the fact that he has disclosed any matter in

LAWS OF ANTIGUA AND BARBUDA

Non-citizens Land Holding (CAP. 293 1 1
Regulation

answer to any interrogatory administered under this section
and disclosed or produced any document in compliance with
an order for discovery obtained under this section shall not
be admissible in evidence.

PART v

stamp Duty

18. ( 1 ) A licence granted under this Act shall be sub- Stamp Duty.
ject to stamp duty to be determined as follows-

(a) where the licence is granted to hold land in fee
simple and the consideration on sale to the licensee is
money or money's worth, the duty shall be at the rate
of five per centum of the consideration;

( 6 ) where the licence is granted to enable the
licensee to hold a mortgage on land the duty payable
thereon shall be one hundred dollars;

(c) for any other licence, the duty shall be four hun-
dred dollars.

(2) The stamp duty imposed by this section shall be
paid by the licensee in accordance with the provisions of the
Stamp Act and shall be in addition to any other duty payable Cap- 410.
under any provisions of the Schedule to that Act.

(3) Where the stamp duty is determined in accordance
with paragraph (a) of subsection ( 1 ) of this section, the
amount or value of the consideration and the area of land
shall be stated on the licence, and the licence shall not be
registered in the Record Office of Antigua and Barbuda until
the Registrar is satisfied that the correct stamp duty has been
paid.

(4) Any person who gives or joins in giving a false valua-
tion of property for the purpose of securing a licence under
this section shall be guilty of an offence and shall be liable
on summary conviction to a fine of three thousand dollars
or to imprisonment for a term not exceeding six months.

LAWS OF ANTIGUA AND BARBUDA

12 CAP. 293) Non-citizens Land Holding
Reculation

Land Value Appreciation Tax

Land value
appreciation tax.

19. ( 1 ) Where any land situate in Antigua and
Barbuda and held by a non-citizen, whether-

( a ) pursuant to a licence issued under section 4; or

( b ) without a licence,
is disposed of by him whether by sale, gift, exchange or other-
wise he shall be liable to pay the Commissioner a land value
appreciation tax equal to five percent of the difference
between the value of the land at the time he became the owner
thereof, together with any subsequent expenditure of a capital
nature thereon and the value of the land at the time of
disposal.

( 2 ) Subject to section 22(2) no conveyance or transfer
of land from a non-citizen shall be stamped by the Commis-
sioner under the Stamp Act unless he is satisfied that any
tax payable under subsection ( 1 ) has been paid.

(3) This section shall not apply to the devolution or
transmission of land by operation of law nor to any assent
to or conveyance by the personal representatives of a deceased
person.

Powers of
Commissioner to

20. Where a disposal of land is about to be made by
rnl~ ire a non-citizen, for the purpose of ascertaining the liability,
-7----
information if any, of such person ;o ;he tax imposed bysection 1 9 ( l ) ,
make valuation.

the Commissioner may-

(a) require the vendor, or any agent acting on his
behalf, to submit for examination any documents or
information which in the opinion of the Commissioner
are relevant to the determination of such liability;

( b ) make an independent valuation of the property
being disposed of as to its value at the time of acquisi-
tion or disposal or as to the value of capital expenditure
thereon after acquisition.

Tax to be a
charge against

21. ( 1 ) Notwithstanding that a transfer of land has
property. been made by any person without disclosure to the Com-

missioner that the disposal was made by a non-citizen, the

LAWS OF ANTIGUA AND BARBUDA

Non-citizens Land Holding (CAP. 293 13
Regulation

tax payable under section 19(1) shall remain a charge on
the land which is the subject matter of the disposal for a
period of five years after the date of transfer.

(2) The charge created by subsection ( 1 ) shall take
priority over any other charge or debt due by specialty or
otherwise except debts and taxes due to the Crown in respect
of such property.

( 3 ) Upon payment of a fee of five dollars the Commis-
sioner may be requested to endorse upon any conveyance
or transfer-

(a ) in the case of a disposal by a non-citizen, that
the tax payable under section 19(1) has been paid or
that no tax is payable;

(b) in the case of a disposal by a citizen, that he
is satisfied that, by reason of the status as a citizen of
the transferer no liability to tax arises under this Act.

(4) The charge created by subsection ( 1 ) shall not apply
in respect of any transfer which bears an endorsement under
subsection (3 ) .

22. ( 1 ) Where any person is dissatisfied with a deter- Right of appeal
from rnination by the Commissioner- Commissioner's
determination.

(a) as to any liability to the land value apprecia-
tion tax; or

( b ) as to the amount of such liability,

he may, within thirty days after service of notice of such
liability, appeal against such determination to the High
Court.

(2) Where an appeal is made under subsection (I), the
tax shall remain in abeyance pending decision by the High
Court, except where the vendor wishes to proceed to com-
pletion of the conveyance or transfer prior to such decision
in which case the full amount of the tax shall be paid or
security given to the satisfaction of the Commissioner before
the conveyance or transfer is stamped.

LAWS OF ANTIGUA AND BARBUDA

Powers of
Governor-
General.

Transitional.

Cap. 105.
1962 Revision.

S.R.O. 1511961.

S.R.O. 1411976.

CAP. 293) Non-citizens Land Holding
Regulation

Exemption and Transitional

23. The Governor-General may by Order exempt any
non-citizen or class of non-citizens from all or any of the
provisions of this Act subject to such conditions as may be
specified in the Order.

24. ( I ) Every licence issued to a licensed alien under
the Aliens Land Holding Regulation Act shall be deemed
to be a licence issued to a non-citizen for the purposes of
this Act.

(2) The West Indies Oil Company (Aliens Exemption)
Order and the Aliens Land Holding Exemption Order 1976
(made in respect of Commonwealth Holiday Inns of Canada
Limited) shall be deemed to have been made under
section 23.

(3) Notwithstanding anything in this Act, a person who,
on 31st October, 1981, was regarded as belonging to Antigua
under and by virtue of this Act, and who is a non-citizen
on the 1st November, 1981, shall, for the purposes of this
Act, and only for those purposes, be deemed to be a citizen-

(a) for a period of eighteen months beginning with
the 1st November, 1981; or

( 6 ) if before the expiration of that period he applies
to be registered as a citizen, until he is so registered,
or his application is finally refused.