No. 18 of 1994. The Revenue (Miscellaneous 1 ANTIGUA
Provisions) Act, 19%. AND
BARBUDA
[ L.S. ]
f Assent,
James B. Carlisle,
Governor-General.
23rd November, 1994.
ANTI- AND BAR3UDA
An Act to increase certain &xes md duties imposed under certain
law.
ENACTEE by the Parliament of Antigua and Barbuda as
-
3.. Wis Act may be cited as the Revenue (Miscellaneous Shorttitle.
Provisions) Act, 1994.
2. The Administration of Small Estates Act is amended as Amendment of the
follows - Administration of
Small Estates Cap
5
(a) in section 2 by deleting the words "two thousand five
hundred" and substituting the words "three rhousand
five hundred.
(b) in section 7 by deleting the words "twenty dollars"
and substituting the words "one-hundred dollars".
ANTIGUA 2 The Revenue (Miscellaneous No. 18 of 1994.
AND Provisions) Act, 1994.
BARBUDA
Amendment of the 3. The Schedule to the ~egismtion and Records Act is
Registration and repealed and the following Schedule is substituted -
Records Act Cap.
"SCHEDULE - FEES
1. For entering, registering and recording any
will perpage .................................................. $ 5.00
2. For entering, registering and recording any
deed or writing, of whatever kind (wills ex-
cepted) presented for registration under sec-
tion 18, per page .... . . . . . . . . . . . .. . . . .. .. . . . .. . . . . . . . . . . . $ 5.00
3. For an office copy, or extract from, any regis-
tered deeds and writings, per page ................. $ 5.00
4. For every certificate ....................................... $20.00
5. For office seal on any document .................... $20.00
6. For any search whatsoever ............................. $10.00
7. For acknowledgement of the signature to any
document, or for signing a document, before a
Registrar, if at his office ................................ $10.00
8. If out of his office (beside hire of convey-
ance) ............................................................. $25.00
9. For swearing an affidavit before a
Judge ........................ ..................................... $35.00
10. For a Judge's Order ...... . . .. .. .. . .. . . . . . . . . .. . . .. . . . . . . $50.00"
Amendment of the 4. The Schedule of Fees to the Medical Act is repealed and the
Medical Act Cap. following is substituted -
231.
"SCHEDULE OF FEES s. 2
For registration as aMedical Practitioner . . . .. . . $500.00
For registration as a Dentist .................. .... ........ $500.00
For registration as an Optician ............................ $500.00
No. 18 of 1994. The Revenue (Miscellaneous 3 ANTIGUA
Provisions) Act, 1994. AND
BARBUDA
For registration as a Chemist and Druggist ......... $250.00
For examination by Medical Board for Certificate
................................................... of Competency $125.00
..... For registration of an additional qualification $120.00
5. The Licensing (Intoxicating Liquor) Act is amended as Amendment of the
follows - Licensing
(Intoxicating
Liquor) Act, Cap.
(a) by repealing subsection 11 (8) and substituting the 268.
following -
"Rates. (8) The following fees shall be paid to the
Comptroller of Customs in respect to licences
granted under this Act, and such fees shall be
paid (except in the case of an importer's li-
cence) on the production of the licensing
Magistrate's certificate and shall be for the
quarter next ensuing -
(a) On every retail licence for
any place within the City of
St. John's ............................ $300.00 per quarter
(b) On every retail licence for
any place beyond the City
of St. John's (except the is-
................ land of Barbuda) $150.00 per quarter
(c) On every retail licence for
any place in the island of
............................. Barbuda $100.00 per quarter
(d) On every retail licence for
the sale of beer only, for any
place within the City of St.
................................. John's $200.00 per quarter
(e) On every retail licence for
the sale of beer only, for any
place beyond the City of S t.
John's (except the island of
Barbuda) ............................ $100.00 per quarter
ANTIGUA 4
AND
BARBUDA
The Revenue (Miscellaneous No. 18 of 1994.
Provisions) Act, 1994.
fl On every retail licence for
the sale of beer only, for any
place in the island of Bar-
buda ................................... $ 50.00
(g ) On every hotel licence
where -
(i) the hotel has 20 or less
than 20 bedrooms ..... $750.00
(ii) the hotel has more
than 20 but less than
51 bedrooms ............. $1500.00
(iii) the hotel has 51 or
more than 51 bed-
rooms but less than 8 1
bedrooms.. ................ $2000.00
(iv) the hotel has 81 or
over 8 1 bedrooms .... $3000.00
(h) On every bottle licence ...... $500.00
(i) On every importer's licence $750.00
0) On every tavern licence for
any place within the City of
St. Johnk ............................ $400.00
On every tavern licence for
any place beyond the City
of St. John's (except the is-
land of Barbuda) ................ $300.00
On every tavern licence for
any place in the island of
Barbuda ............................. $100.00
On every proprietary club
licence ................................ $500.00
No. 18 of 1994. The Revenue (Miscellaneous 5 ANTIGUA
Provisions) Act, 1994. AND
BARBUDA
............ (n) Occasional licence. $100.00
in
stamps."
(b) by deleting the words "twenty four cents" in section
59 and substituting the words "ten dollars".
6. The Schedule to the Stamp Act is repealed and the following Amendment of the
is substituted - Stamp ~ c t , Cap.
270.
"SCHEDULE
....... AFFIDAVIT or STATUTORY DECLARATION $10.00
in addition thereto for each exhibit therein referred to
............................ and required to be marked, per page $ 1.00
AGREEMENT or CONTRACT, accompanied with a
deposit. See Mortgage etc. and section 63.
AGREEMENT FOR A LEASE, or for any Letting, see
LEASE.
AGREEMENT or MEMORANDUM OF AGREE-
MENT made under hand only, and not otherwise spe-
cially charged w ~ & any duty, whether the same be only
evidence of a contract, or obligatory upon the parties
form its being a written instrument, not made by apublic
officer specifically, in relation of land, where the subject
matter thereof is:
of the value exceeding $25.00 and not exceeding
.............................................................. $250.00 $10.00
of the value exce
edi
ng $250.00, for each $250.00
............ ........................................ or part thereof : $20.00
any other, where the subject matter thereof is of
the value exceeding $100.00 but not exceeding
$250.00 ................................................................. $10.00
any other, where the subject matter thereof is of
............................... the value exceeding $250 .00... $20.00
ANTIGUA 6 The Revenue (Miscellaneous No. 18 of 1994.
AND Provisions) Act, 1994.
BARBUDA
EXEMPTIONS
(a) Agreement or memorandum the subject matter
whereof is of the value of $25.00 or less.
(b) Agreement or memorandum for the hire of any
labourer, artificer, manufacturer or menial servant.
(c) Agreement, letter or memorandum made for or
relating to the sale of goods, wares or merchandise.
APPOINTMENT OF A NEW TRUSTEE, AND ap-
pointment in execution of apower over any property, or
of use, share or interest in any property, by any inshu-
ment not being a will .................................................... $50.00
APPRAISEMENT or VALUATION of any property or
any repairs wanted, or of the materials and labour used
or to be used in any building of any work
whatsoever:
where the amount of the appraisement or valua-
tion
does not exceed $15,000.00.. ............................ $25.00
exceeds $15,000.00 ................................................ $50.00
EXEMPTIONS
(a) Appraisement or valuation made for, and for the
information of, one party only, and not being in a
manner obligatory as between parties either by agree-
ment or operation of law.
(b) Appraisement or valuation by assessors or valuers
nominated under the Land Acquisition Act (Cap.
284)
ASSIGNMENT OF ASSIGNATION
By way of security, or of any security, See MORTGAGE, etc.
ATTORNEY LE'ITER or POWER OFSee LETTERor POWER
OF ATTORNEY.
No. 18 of 1994. The Revenue (Miscellaneous
Provisions) Act, 19%.
7 ANTIGUA
AND
BARBUDA
AWARD -
where the amount or value of the matter in dispute -
does not exceed $250.00 .............................................. $10.00
.............. exceeds $250.00 and does not exceed $500.00 $20.00
........... exceeds $500.00 and does not exceed $1000.00 $25.00
......................................................... exceeds$1000.00 $25.00
and for every additional $250.00 or fractional part
thereof a further ............................................................. $2.50
ASSIGNMENT OF LEASE See CONVEYANCE or
TRANSFER ON SALE
BILL OF EXCHANGE, CHEQUE, or ORDER, pay-
able on demand or at sight, OI on presentation within
three days after date of sight ........................................... $.20
EXEMPTIONS
Cheque drawn by the Financial Secretary or the Accountant
General on Government Account or by any other Public Officer
in the execution of his duty.
BILL OF EXCHANGE of any other kind whatsoever (except a
bank note) and promissory note of any kind drawn or expressed
to be payable, or actually paid, or endorsed, or in any manner
negotiated in Antigua and Barbuda -
where the amount of valueof themoney for which
the bill or note is drawn or made does not exceed
$300.00 ................................................................ $7.00
exceeds $300.00 and does not exceed $5 00.00... $15.00
exceeds $500.00. ................................................ $20.00
and for every additional $500.00 or fractional part
thereof of such amount or value a further ........... $2.50
ANTIGUA 8 The Revenue (Miscellmeous No. 18 of 1994.
AND Provisions) Act, 1994.
BARBUDA
EXEMPTIONS
{a) Letter of credit granted in Antigua and Barbuda
authorizing drafts to be drawn out of Antigua and
Barbuda payable in Antigua and Barbuda.
(b) Coupon or warrant for interest attached to and issued
with any security.
BILL OF LADING, of or for goods, merchandise, or
................................................... effects to be exported $25.00
BILLOF SALE Absolute See CONVEYANCE on SALE by way
of security, See MORTGAGE, etc. and see Section47, and Bills
of Sale Act (Cap. 357)
BOND for securing the payment or repayment of money, or the
rrmsfer or retransfer of stock. See MORTGAGE etc.
BOND, BILL and other bonds of Indemnity not specifi-
.......................................... cally charged with any duty $25.00
BOND accompanied with adepositof title for W i g amortgage
or other security, on any estate or property comprised. See
MORTGAGE, etc. and section 63.
CHARTER PARTY, or any agreement or contract for
................................... the charter of any ship or vessel $ltm.O@
And See Sections 49 to 51.
CONSTAT OF Letters Patent.
See EXE
M
PLIFICATION.
CONTRACT
See AGREEMENT.
CONVEYANCE or TRANSFER of any stock or funded debt of
any company or corporauon.
(a) On sale -
for every $100.00 and any fractional part of $100.00
of the amount or value of the considefation for the
Sate... ..................................................................... $2.50
No. 18 of 1994. The Revenue (Miscellaneous 9 ANTIGUA
Provisions) Act, 1994. AND
BARBUDA
(b) By way of gift:
the same rate of duty as CONVEYANCE or
TRANSFER ON SALE.
(c) By way of security, See MORTGAGE, ETC.
CONVEYANCE or TRANSFER ON SALE of any
property (not being any stock or funded debt falling
within the last preceding item) for every $100, and
any fractional part of $100, of the value of the property
conveyed or transferred ............................................. $ 2.50
Where the conveyance or transfer relates to lands or
hereditament there shall also be payable by the vendor
or transferor, for every $100, and any fractional part
of $100 of the value of the property conveyed or
transferred. .............................................................. $ 7.50
CONVEYANCE or TRANSFER operating as a vol-
untary transfer inter vivos the same duty as a CON-
VEYANCE ON SALE the value of the property
conveyed or transferred being taken as the amount of
the consideration . And see Section 60 A.
CONVEYANCE OR TRANSFER of any kind not
hereinbefore described.. ........................................... $50.00
COUNTERPART
See DUPLICATE.
COVENANT for securing the payment or repayment
of money, or the transfer or retransfer of stock, see
MORTGAGE. etc.
DEBENTURE for securing the payment of repay-
ment of money. Or retransfer of stock. See MORT-
GAGE. etc.
DECLARATION (Statutory )
See MFIDAVIT.
DEED of any kind whatever, not described in this
Schedule ................................................................. $100.00
DEPOSIT OF TITLE DEEDS See MORTGAGE, Etc.
ANTIGUA 10 The Revenue (Miscellaneous No. 18 of 1994,
AND Provisions) Act, 1994.
BARBUDA
AND SECTION 63.
DRAFT for money.
See BILL FOR EXCHANGE.
AND section 37.
DUPLICATE OR COUNTERPART of any instrument
chargeable with any duty, where such duty amounts to
$500.00 orless, the same duty as theoriginal instrument
In any other case.. ........................................................ $ 50.00
And see section 61
EXCHANGE, Instruments affecting -
In the case specified in section 62, see that sec-
tion ............................................................................... $ 50.00
EXEMPLIFICATION or CONSTAT under the Public
Seal of Antigua and Barbuda, of any record or proceed-
................................................................................. ing $100.00
EXEMPLIRCATION under the seal of any Court or
under the Public Seal of Antigua and Barbuda, of any
record of proceeding .................................................... $100.00
FURTHER CHARGE or FURTHER SECURITY see MORT-
GAGE, and section 67.
IEASE. AGREEMENT FOR A LEASE- '
(1) For any definite term or any indefinite term of any lancis or
hereditaments - where the consideration or any part of the
consideration, moving either to the lessor or any other person,
consists of money, stock or security not being by way of rent-
In respect of every $100, of such consideration -
to be payable by the lessee ..................................... $2.50
to be payable by the lessor ....................................... $ 5.00
In respect of such consideration- if the rent, whether reserved as a
yearly rent or otherwise, is at a rate or average rate per year -
I11 respect of such consideration -
No. 18 of 1994. The Revenue (Miscellaneous 11 ANTIGUA
Provisions) Act, 1994. AND
BARBUDA
(2) Of any other kind whatsover not herein before
.................................................................... described $50.00
If the rent, whether
reserved as a yearly
rent or otherwise, is
at a rate or average
rate per year
Not exceeding $100
per annum
Exceeding $100
per annum and not
exceeding $500
E x d i g $500 and
not exceeding $1000
Exceeding $1000
LE'ITER or POWER OF ATTORNEY. Mandate or
other instrument in the nature thereof
(a) For the receipt of the dividends or interest of any
stock -
and for every $200
and also for any
fractional part
thereof a further 20.00 100.00
If the term
does not
exceed 25
Years or is
inkfinite
$ c
10.00
50.00
60.00
where made for the receipt
ofone payment only ................................................................ $ 10.00
in any other case ................................................................ $40.00
If the term
exceeds 25
years but
does not
exceed 50
years
$ c
20.00
150.00
300.00
300.00
(b) for the receipt of any sum of money, or any bill of
exchange or promissory note for any such money
If the term
exceed 50
years
$ c
50.00
300.00
500.00
exceeding $250.00 or any periodical payment not ex-
ceedi
ng the sum of $ 50.00 (not being hereinbefore
charge) ............................................................................. $ 20.00
ANTIGUA 12 The Revenue (Miscellaneous No. 18 of 1994.
AND Provisions) Act, 1994.
BARBUDA
(c) of any kind whatsoever not hereinbefore
charged .......................................................... $ 50.00
MORTGAGE BOND, DEBENTURE, CHARGE, COV-
ENANT or Warrant of Attorney to confess and enter up
judgment.
(a) being the only or principal or primary security for the
payment or repayment of money
................................................. not exceeding $500.00. $10.00
exceeding $500.00 and not exceeding $1,000.00 ......... $20.00
................. exceeding $1,000 and not exceeding $2,000.. $25.00
Exceeding $2,000.00 for every $1,000.00, and also
......... every fractional part of $1000.00 of such amount $ 6.00
(6) being collateral, or auxiliary or additional, or substi-
tuted security or by way of further assurance for the
above mentioned purpose where the principal or
primary security is duly stamped -
for every $1000.00 and also every fractional part of
..................................... $1 000.00 of the amount secured.. $ 4.00
(c) m f e r , assignment or disposition of any mortgage
bond, debenture, covenant, or foreign security or of any
money or stock secured by any warrant of attorney to
enter up judgment, or by any judgment -
for every $1,000.00, and also for any fractional part of
................. $1,000.00 of the amount transferred or assigned $ 6.00
(d) reconveyance, release, discharge, resurrender, warrant
to vacate or renunciation of any such security as afore-
said, or of the benefits thereof or of the money thereby
secured
for every $1,000.00 and also for any fractional part of
$1,000.00 of the total amount or value of the money at any
time secured, And see sections 63 - 68 ............................. $ 6.00
No. 18 of 1994. The Revenue (Miscellaneous 13 ANTIGUA
Provisions) Act, 1994. AND
BARBUDA
NOTARIAL ACT of any kind whatsoever (except a
protest of a bill of exchange or promissory
.............. ............................................................ note) . $10.00
POLICIES OF INSURANCE
(1) LIFE ASSURANCE.
Upon all categories of LIFE ASSURANCE for every
$ 2,000 insured and also for any fractional part of $
2000.00 .......................................................................... $2.00
(2) POLICIES OF INSURANCE AGAINST LOSS
DUE TO FIRE. HURRICANE. EARTHQUAKE AND
SUCH LIKE
.............................. Sum Insured not exceeding $4,999 $ 1.00
exceeding $4,999 and not exceeding $9,999 ............... $2.000
exceeding $9,999 and not exceeding $19.999 .............. $ 3.00
exceeding $19,999 and Not exceeding $29,999 ........... $ 5.00
............ exceeding $29.999 and not exceeding $39,999 $ 7.00
exceeding $39,999 ................................................... $ 5.00
(3) UPON EVERY OTHER TYPE OF INSUR-
ANCE ...................................................................... $ 5.00
EXEMPTIONS
Policy of insurance for any payment agreed to be made
during the sickness of any person or his incapacity from
personal injury
PROCURATION, deed or other instrument of ............ $ 50.00
PROMISSORY NOTE
See BILL OF EXCHANGE and section 69.
ANTIGUA 14 The Revenue (Miscellaneous No. 18 of 1994.
AND Provisions) Act, 1994.
BARBUDA
PROTEST of any bill of exchange or promissory note-
where the duty on the bill or note does not exceed $0.30
( same duty on the bill or note) .................................... $ 4.00
in any other case And see section 69
PROXY
See letter or power of Attorney
RECONVEYANCE. RELEASE, OR RENUNCIA-
TION OF ANY PROPERTY
See Mortgage, etc.
Release or Renunciation of any property, or of any right
or interest in any property -
Upon a Sale, see CONVEYANCE on SALE.
By way of security, see MORTGAGE, etc.
.......................................................... In any other case $25.00
RENUNCIATION
See RECONVEYANCE and RELEASE
REVOCATION or any use or trust of any property by
deed, or by any writing ................................................ $25.00
SETLEMENT - any instrument whether voluntary
or upon any good or valuable consideration. Otherwise
than a bona fide pecuniary consideration, whereby any
definite and certain principal sum of money (whether
charged or chargeable on lands or other hereditament, or
not) or to be laid out in the purchase of lands or
hereditament or not or any definite or certain amount of
stock, or any security, is settled or agreed to be settled
in any manner whatsoever - for every value of the
property settled or agreed to be settled
And see section 60A .................................................... $30.00
No. 18 of 1994. The Revenue (Miscellaneous 15 ANTIGUA
Provisions) Act, 1994. AND
BARBUDA
EXEMPTION
Instrument of appointment relating to any property in
favour of persons specially named or described as the
objects of a power of appointment created by aprevious
settlement stamped with ad valorem duty in respect of
the same property as personal estate of the testator.
TRANSFER.
See CONVEYANCE or TRANSFER.
WARRANT OF A'ITORNEY to confess and enter up
a judgment given as a security for the payment or
repayment of money, or for the transfer or retransfer of
stock.
See MORTGAGE, etc.
WARRANT OF ATTORNEY of any other kind ........... $30.00
GENERAL EXEMPTIONS FROM ALL
STAMP DUTIES
(a) Instrument (including deed of covenants) for the sale,
transfer, or other disposition, either absolutely or by
way of mortgage or otherwise of any part, interest
share, or property of or in any ship or vessel.
(b) Bonds given to the Provost-Marshal or other person
upon the replevy of any goods or chattels and assign-
ments of such bonds.
(c) The Crown or the Government is exempted from the
payment of stamp duty in relatian to any Instruments
made by, to, or with the Government of Antigua and
Barbuda, for ?he purchase, sale, exchange, convey-
ance or lease of any lands vested in any such Govern-
ment, or acquired for public purposes.
(d) Instruments or documents required in connection
with the conveyance or transfer of property to a
foreign Government or State for diplomatic or con-
ANTIGUA 16 The Revenue (Miscellaneous No. 18 of 1994.
AND Provisions) Act, 1994.
BARBUDA
sular purposes or for the use of its agencies in Antigua
and Barbuda where stamp duty, if charged would fall
to be borne directly by such foreign Government or
State and provided such foreign Government or State
accords similar exemptions to the Government of
Antigua and Barbuda.
And see section 28 of the Post Office Act (cap. 216)".
Amendment of the 7. The Vehicles and Road Traffic Act is amended by repealing
Vetucles and Road the First Schedule and substituting the following -
Traffic Act, Cap
283.
"FIRST SCHEDULE (ss 7,19A, 26,27 and 31)
1. Motor Cycle less than 250 cc .................... $100.00
over 250 cc but less than 750 cc ............... $150.00
750 cc and over .......................................... $250.00
Motor Cycle with side-car an addition al.... $ 25.00
2. Private Motor Cars
including station wagons, dune buggies,
wagons and similar vehicles:
........................................... 1200 cc or less $125.00
............ over 1200 cc but less than 1500 cc $250.00
1500 cc and over but less than 1800 cc..... $350.00
........................................ 1800cc andover $450.00
3. Motor cars used as taxis:
(a) Taxi to carry up to 5 passengers in
addition to the duty payable under
item2 ............................................... $250.00
b over 5 passengers in addition to duty
payable under item 2 .......................... $400.00
4. Motor cars used for self drive hire -
in addition to the duty payable under item 2 $ 6000
5. Motor cycles used for self drive hire -
in addition to the duty payable under item 1
No. 18 of 1994. The Revenue (Miscellaneous 17 ANTIGUA
Provisions) An, 1994. AN'D
BARBUDA
6. Motor Omnibus
(a) Licensed to carry up to 16 passengers $500.00
(b) Licensed to carry over 16 passengers $650.00
(c) operated by hotels and companies to
transport staff .................................... $1000.00
(d) operated by churches and charitable
and educational organizations .......... $400.00
7. Motor Vehicles licensed to be usedas hearse
oritntblance ............................................. $750.00
8. Mom Wicks used as Goods Vehicles
conmcted or adapted for use for the car-
riage of goods (including jeeps and public
s m k dki&zs) tractors;
(a) less B ~ R 2WO iBs ............................. $250.00
(b) 2101 I b s a d ~ h t l e s s t h a n 3100
..................................................... lbs $400.00
(c) 3101 4s dm bat less than 4500
lbs .................................................... $500.00
(d) 4501 lbs and over but less &an 6721
b s ..................................................... $650.00
(e) 67211bsandoverbutlesstfmn11201
lbs ........................................................... $1000.00
(fJ 1120113>sandover-
(i) with 3 or more axks ............... $1250.00
................ (ii) with less than 3 axis $1500.00
9. Motor Vehicles classified mdtx item 8:
(a) used as a public service ~eBicie
ANTIGUA 18 The Revenue (Miscellaneous No. 18 of 1994.
AND Provisiq~ls) Act, 1994.
BARBUDA
(i) to carry up to 5 passengers
in addition to the duty payable
under item 8 ........................... $250.00
(ii) to carry more than 5 passen-
gers:
in addition to the duty payable
under item 8:. ......................... $4oO.@l
(b) used as self-drive hire:
in addition to the duty payable
under item 8 .............................. $600.00
10. Tow Trucks (containers and trailers) ......... $150.00
1 1. Concrete Trucks
- under 10 tons tare weight ..................... $2000.00
- 10 tons and over tare weight .................. $2500.00
12. Containers
- 20 ft or less ............................................ $200.00
-over 20 ft ................................................. $300.00
13. Special and heavy duty vehicles (with rub-
ber wheels)
......... (a) backhoe and front-end loaders $1500.00
........ (b) bulldozers, cranes and graders.. $2000.OC,
....................... $1500.00
14. Drivers' Licence
(a) Motor Cycle (for 1 year) ............ $ 50.00
(for 3 years) ......... $120.00
(b) Motor Vehicles (Pfivate)
(for 1 year) ............ $ 60.00
(for 3 years)., ....... $150.00
No. 18 of 1994. The Revenue (Miscellaneous 19 ANTIGUA
Provisions) Act, 1994. AND
BARBUDA
(c) Chauffeur
(for 1 year) ........... $ 75.00
(for 3 years) ......... $200.00
(d) Learner's Permit (6 months) ............. $ 30.00
.............. (e) Visitor'sTemporary Licence $ 50.00
15. Registrationof Motor Vehicles ............. $100.00
16. Transfer or change of Registration ............ $ 50.00
.................. 17. Vehicle Inspection Certificate $ 30.00
................................................ 18. DriversTest $ 30.00
19. Dealers plates:
.................. For each plate registered. $100.00
20. For motor vehicle to carry a personalised
registration plate in addition to the duty
............................. payable in this schedule $ 1 0
8. The Tobacco Control Act is amended by repealing section Amendment of the
5 and substituting the following - Tobaco Control
Act, Cap. 332.
"5. The fees payable for licences under this Act are as
follows:-
(a) tobacco importer's distributor's li-
cence .................................................... $1500.00
per annum
(b) tobacco wholesaler's licence ............ $1000.00
per annum
(c) tobacco retailer's licences ............... $50.00
per annum
9. The Births and Death (Registration) Act is amended as Amendment of the
follows - Births and Deaths
Act, Cap. 344.
(a) in sections 23 and 31 by deleting tbe word "five" and
substituting the word "ten".
ANTIGUA 20 The Revenue (Mis~ellaneous No. 18 of 1994.
AND Provisions) Act, 1994.
BARBUDA
(b) in sections 24,33 and40 by deleting the word "five"
and substituting the word "ten".
(c) by repealing Schedule G and substituting the follow-
ing -
"SCHEDULE G (S. 12)
Fee payable to the Registrar General:
For every search. .................................................. $500
For every certified copy of an entry in the register
book. ...................................................................... $10.00
Amendment of Bill 10. The~illof sale A C ~ isamendedby repe&ng section 16and
of Sale Act Cap substjtuting the following -
357.
16. There shall be paid and received in
stamps the following fees -
(a) On filing a Bill of Sale
$10.00
(b) On filing the affidavit of
execution on a bill of sale
$25.00
(c) On the affidavit used for
the purposes of register-
ing a Bill of Sale (to in-
clude the fee for filing)
Companies ~ c t 11. The First Schedule to the Companies Act is amended by
Cap. 358. repealing Tables B and C and substituting the following new
tables -
"TABLE B
(Sections 42,207 and 219)
TABLE OF FEES TO BE PAID TO THE REGISTRAR BY A
COMPANY HAVING ACAPITAL DIVIDED INTO SHARES.
For registration of a company -
No. 18 of 1994. The Revenue (Miscellaneous 21 ANTIGUA
Provisions) Act, 1994. AND
BARBUDA
(a) Where the nominal capital does not exceed $0.5%
$10,000
(b) Where the nominal capital exceeds $10,000 $150.00
..................... but does not exceed $50, 000 together
w i t h
0.5% of
the ex-
c e s s
o v e r
(c) Where the nominal capital exceeds $350.00
$50,000 ............. . .................................. together
w i t h
0 . 2 5 %
of ex-
cess of
$50,000.
For registration of any increase of nominal
capital for so much of the increased nominal
capital prior to the increase as -
(a) does not exceed $10,000 ................................. 1%
(b) exceeds $10,000 but does not exceed
$50,000 .......................................................... .5%
(c) exceeds $50,000 ............................................ 2.5%
For registration of any document required or
authorised to be registeredother than the memo-
randum of association or of a transfer of shares
pursuant to section 65 A ................................... $25.00
For making a record of any fact authorised or
...................................... required to be recorded $ 25.00
For the annual renewal of the registration of
any company ................................................... $150.00
ANTIGUA 22 The Revenue (Miscellaneous No. 18 of 1994.
AND Provisions) Act, 1994.
BARBUDA
TABLE C
TABLE OF FEES TO BE PAID TO THE REGISTRAR BY A
COMPANY NOT HAVING A CAPITAL DIVIDED INTO
SHARES.
For registration of a company whose number of members as
stated in the articles of association -
................................... (a) does not exceed 20 $150.00
(b) exceeds 20 but does not exceed 100 ......... $250.00
............................ (c) is stated to be unlimited $450.00
For registration of any increase in the num-
ber of members made after the registration
of the company for every additional 50
members or part thereof. .............................. $100.00
For registration of any document required
or authorised to be registered, other than the
memorandum of association or of transfer
of shares pursuant to section 65A ............... $25.00
For making a record of any fact authorised
........................ or required to be registered $25.00
For annual renewal of the registration of
any company ............................................. $150.00
Amendment of the 12. The Hotel Tax Act 1962 (No. 14 of 1962) is amended as
Hotel Tax Act follows -
1962 No. 14 of
(a) by the repeal of subsection (2) of section 4.
(b) by the repeal of the Fist Schedule and the substitu-
tion of the following -
"FIRST SCHEDULE Section 4
(a) For each guest residing for a
night in ahotelor aguesthouse.
No. 18 of 1994.
CATEGORY 1
Hotels
Curtain Bluff
Cdley Bay
Half Moon Bay
Hawsbill
Jumby Bay
Sandals
St. James
Hodges Bay Club
Mill Reef Club
Apartments
Eklund Vill.
Freeman's Bay
Gardner
Gordon House
Jacaranda
Ronald Shay
Turtle Gate
Villa Valkrie
Barreto's Apt. Cottages
Boons Haven
White gate Cottage
Dickenson Bay Cottages
Grant House
CATEGORY 2
The Revenue (Miscellaneous 23 ANTIGUA
Provisions) Act, 1994. AND
BARBUDA
Hotels
Marina Bay
Admiral Inn
Blue Waters
Half Moon
The Inn
Barrymore Beach
Copper & Lumber
Rate US$6.00
Rate US $4.50
ANTIGUA 24 The Revenue (Miscellaneous No. 18 of 1994.
AND Provisions) Act, 1994.
BARBUDA
Long Bay
Siboney Beach Club
Trade Winds Apt.
Yeptons
Trafalgar Heights (10)
Club Antigua
Halcyon
Royal Antigua
Pineapple
Antigua Village
Apartments
Browns Bay Vills
L i e Tree Villa
Hill Top
The Pinn House
Dickenson Bay Cottage
Pelican Isle Villas
CATEGORY 3
Hotels
Antigua Sugar Mill
Bmana Cove
Blue Heron
Copper and Lumber
Marina Bay
Fatmouth Beach Apt.
Jolly Harbour Beach Resort
Pillar rock
Rwaway Beach Club
Tie Away Apt.
Sand Haven
Stephendale
Ahport H w l
Antigua Beachcomber
l-klqm* Hoe1
Bmgainvib
CJMm
No. of 1994. The Revenue (Miscellaneous 25 ANTIGUA
Provisions) Act, 1994. AND
BARBUDA
Catamaran
Cortsland
Island Inn
Lord Nelson Club
Heritage Hotel
Apartments
Sunset Cove
Halcyon Heights Apt.
Harbour View Apt.
Camp Runnaway
At the Hill
Buccaneer Cove Apt.
Coral Sand
CATEGORY 4
Cenrral Hotel
J o e Mike's
Pigottsville
Spanish Main
'Ihe Deck
Burton
Golden Rock
Swifts
Mlnphy
Wilcon
Christian Villas
Coolidge Resort
Gefino Apt.
Sunshine Cottages
Tradewinds Cove
Rate us $2.00
ANTIGUA
AND
BARBUDA
Amendment of the
Embarkation Tax
Act, 1966.
Amendment of
Entertainment
Duty Act (No. 5 of
1978).
26 The Revenue (Miscellaneous No. 18 of 1994.
Provisions) Act, 1994.
(b) On each hotel bill six and half
p e r c e n t u r n
(61/2%) of tbe
sum of money
in respect of
every item of
the hotel bill (to
be paid by the
guest to whom
the bill relates.
13. The Schedule to the Embarkation Tax Act, 1966 is
amended -
(a) 1n paragraph (a), by deleting the w,ords "$20.00 and
substituting the words "$25.00"; and
(b) in paragraph (b) by deleting the words "$25.00" and
substituting the words "$30.00.
14. The Scheaule to the Entertainment Duty (Mend-
ment) Act, 1978 is repealed and replaced by the following -
SCHEDULE (Section 3)
1. On every ticket, or where no tickets are issued, for
every person admitted for payment to any entertain-
ment including horse race ten percentum (10%) of
the cost of such admission -
2. For every public dance
3. Lottery tickets 15% for
each ticket
sold.
Amendment of 15. Section 5 of the Customs Service Tax Act, 1986 (No. 6 of
Customs 1986) is amended by the repeal of the words "two and half
Tax Act 1986 (No.
16 of 1986). percent" and the substitution of the words "five percept".,
No. 18 of 1994. The Revenue (Miscellaneous 27 ANTIGUA
Provisions) Act, 1994. AND
BARBUDA
Passed the House of Representatives this Passed the Senate this 1 lth day
19th day of September, 1994. of October, 1994.
B. Harris,
Speaker.
M. Percival,
President.
S. Walker, S. Walker,
Acting Clerk to the House of Representatives. Acting Clerk to the Senate.
Pllnted at the Government hnting Office, Antigua and Barbuda,
by Rupert Charity, Government Printer
-By Authority, 1994.
15-1 1.94 [ Price $9.95 1
