Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1698075291625.pdf (Guyana)
116 No.

25] THE .LAWS OF BRIT!S11 GlfjANA [A.D. 1962 I assent.

D.A.

MURPHY Acting Governor.

,_ 29th December, 1962.

ORDINAN.CE NO.

25 OF 1962.

INGOME TAX (AMENDMENT NO.

2) ORDINANCE, 1962. .

Arrangemeri t of Sections \ Section 1.

2.

-3.. 4.

5.

6.

7.

8.

9.

10.

11. of section of section section 2 of Cap.

299.

5 of Cap.

299.

Short title and commencement.

Amendment · Amendment-Of Insertion Amendment Insertion 66C in Cap.

299. of section Repeal and re-enactment 74 of Cap.


299. of section Amendment of section 76 of Cap.

299.

Amendment 14A of Cap.

299. of section of section SA in Cap.

299. '

Amendmentof section of section 77 of Cap.

299.

83 of Cap.

299.

Amendment 69A of Cap.

299.

AN ORDINANCE to amend the Income Tax Ordinance [31st December, 1962] A.O.

1962.

Enacted by the Legislature of British Guiana:- Short title and corn• mencement.

Cap.

299.

1 .. ( 1) This Ordinance ment No.


2) Ordinance, t�e income Tax Qrdinanc n3,n�e, and any �rdinan.ce (2)Save as provided may be cited as the Income Tax (Amend­ and read with 1962, and shall be construed e, hereinafter referred l Ordi­ to as the Principa amending the same.

Ordinance as enacted for in subsection ( 4) of section by section 4 of this Ordinance, SA ot 3, 4, end 6 of this Ordinance to .
and from the year of assessment shall come into operation commencing on the 1st with the Principal sections respect January, 1963.

(3)Save as otherwise provided of this Ordinance in subsection (2) of this sec­ shall be deemed to have come year of assessment com­ to and from the tion, the provisions into operation mencing with respect on the 1st Janua Arnend':'ent Section �� �g;'019i.

by the insertion of the following 2. .

..... · immediately definition ry, 1962.


2 of the Principal Ordinance after the definition is hereby amended of "local authority" of "Minister":- .

.

. '

"Minister" means the Minister for Finance; the responsibility for the time being charged with ) ,J ,1 ) A.D. 1962) JNCOME TAX (AMENDMENT No.

2) [No.·25 117 3. by­ Section 5 of the Principal Ordinance is hereby amended Am endment of section 5 of Cap.
299. renumbering that section as subsecti on ( 1); (a) (b) for the words "has not been expended substituting poses in respect of which no deduction is allowed under section graph (b) thereof pended for the purposes has been given"; in the second proviso words "has been ex­ of the following in respect 14 of this Ordinance" to para­ for pur­ of which the allowance (c) (d) the deletion of the colon at the end of paragraph ( e ) and the substitution adding thereto, (e)and before the proviso, the following after the aforesaid paragraph as therefor immediately of a semi-colon; paragraph " (f) subject section, (f) - to the provisions of subsectio n (3) of this paragraph net capital gains arising from - (i)subject to the provisions of paragraph (c) of the change of by sale, occurring (2) of this section, of any property subsection ownership disposal, in any other manner whatsoever, of any right in or relinquishment of a life other than the surrender realisation, or or exchange, transfer, (ii)the surrender any property policy, insurance (iii)the transfer of some of the rights in any pro­ perty other than the transfe trustee in any property subject r of the rights of a to a trust, or (iv)the redemption other obligations of any shares, debentures, , (v)the formation (vi)the dissolution of a company, of a business, or the liquidation of a company, (vii)the amalgamation or merger of two or more businesses or companies, or (viii)any transaction person who promotes being a party to it receive reward, that transacti on without
 on or s any commissi in connection with which a 1962, other than any such gains or income under any other pro­ on or after 1st January, which are treated as profits visions ( e)adding thereto of this section:"; the following and subsection ( 3) - " (2) Subject section, to the provision for the purposes of this section - subsecti ons as subsectio n (2) s of subsecti on ( 3) of this ·1"18 No.
25jTHE LAWS OF BRITISH GUIANA tA.D.
1962 (a)"capital - gains" (i)with reference to capital gain of any person means, subject to the provisions SA of this ( p of (3) of section he amount by which the value from any change of ownershi arising property, of subsection Ordinance, t of that property at the time when such change of ownership occurs exceeds its value at the time when it was acquired by that person by purchase, gift, inheritance, or exchange soever; or in any other manner what- {ii) with reference to capital gain of any person in any property, from the surrender arising of any right or the transfer rights means, provisions of subsection of this Ordinance, ation for such surrender, transfer; (iii)with reference to capital or relinquishment of some of the subject to the (3) of section SA the value of the consider­ or relinquishment gain of any person n of any shares, means, (3) to the provisions the value SA of this Ordinance, or other obligations, of subsection (' ,, arising from the redemptio debentures, subject of section received by him in conse­ of all property less - quence of such redemption (A)where the shares, debentur were acquired by that obligations person before 1st January, 1956, the value to him of that which is redeemed as at 1st January, es or other (, 1956, or, debentures or other (B)where the shares, were acquired by that obligations 1956, person on or after 1st January, the cost to him of that which is redeemed: Provided that, where that which is re­ referred to in sub­ agraph (ix) of deemed is any property or sub-par
 (viii) paragraph paragra to the provisio gain shall mean, subject subsectio SA of this Of'li­ n (3) of section nance, the amount by which the value of all by him in consequen property such redemption exceeds property as is specified graph; ph ( d) of this subsectio received ce of the value of that in that sub-para­ n, the capital ns ot A.D. 1962] INCOME TAX (AMENDMENT No.
2).

[No.
25 11 9 " � ), (iv)with reference to capital gain of any person on of a company, from the formati arising means, subject to the provisions of sub­ section nance, the value of the consideration received nection by him for any transacti with the formation on in con­ of such company; ( 3) of section SA of this Ordi­ (v)with reference or to capital gain of any person n of a business means, subject (3) of section from the dissolutio of a company, arising the liquidation to the provisions of subsection 5A of this Ordinance, the value of all property consequence of such dissolut - tion exceeds (A)where he had acquired the amount by which by him in received ion or liquida­ his share of the s or company 1956, the value of of such busines capital before 1st January, his share of such capital January, 1956, or, as at 1st (B)where he had acquired his share of the of such busines capital on or after 1st January, 1956, the cost to him of his share of such capital; s or company (vi)with reference to capital gain arising from the amalgamation or merger of two or more companies, means, in the case of a share­ holder of any of those companies, any by such shareholder money received in con­ or merger, sequence and, in the case of any other person, the by such ration received value of the conside other person for any transaction in connec­ tion with such amalgamation or merger; and of such amalgamation (vii)with reference gain of any person to capital from a transaction promoted by him being a party to it, means, the sum or re­ by him as a commission arising without received ward; loss" - (b)"capital (i)with reference to capital loss of any person means, subject from a change of ownership of any of arising property, subsection (3) of section 5A of this Ordi­ nance, the amount by which the value of that property at the time when such change occurs is less than its value at of ownership to the provisions 120 No.
25] THE LAWS OF BRITISH GUIANA [A.D. 1962 ----------------------------�-------------=�---• the time when it was acquired by that per­ son by purchase, gift, inheritance, or exchange, or in any other manner whatso­ ever; of any shares, loss of any person means.
sub­ to capital from the redemption es or other obligations, of subsection (3) o1 (ii)with reference arising debentur ject to the provisions section SA of this Ordinance, the amount by which the value of all property received11, by him in conse,quence of such redemption is less than - (A)where the shares, by that per­ obligation son before 1st January, 1956, the value to him of that which is redeemed as at 1st January, 1956, or, s were acquir1;:d debentures or other debentures were acquired or other by that per­ 1956, the (B)where the shares, obligations son on or after 1st January, cost to him of that which is redeemed: Provided that, where that which is re­ to in sub­ aph (ix) of or sub-paragr (d) of this subsection, deemed is any property paragraph (viii) paragraph loss shall mean, subject subsection (3) of section nance, the amount by which the value of all property e of such redemption is less than the value of that property paragraph; to the provision SA of this Ordi­ received by him in consequenc the capital s of as is specifie referred d in that sub­ (iii)with reference loss of any person of a company, to capital from the dissolution of a business or arising the liquidation means, the amount by which the value of all property of such dis­ by him in consequence received solution is less than - or liquidation (A)where he had acquired his share of the s or company capital of such busines 1956, the value of before 1st January, his share of such capital 1956, or, January, as at 1st his share of the (B)where he had acquired of such business or company capital on or after 1st January, to him of his share 1956, the cost and of such capital; A.D. 1962]INCOME TAX (AMENDMENT No.
2) [No.
25 ·121 (iv)includes the amount of any irrecoverable debt which is secured by a mortgage or a s not treated as an promissory note which i deduction under any other pro­ allowable visions of this Ordinance; ' / of ownership" of "capital (c)"change finition - not include (i)the sale to a customer , in the context of the de­ does loss", gain" or "capital of any property held by the vendor primarily ers in the ordinary business; course of his trade or for sale to custom­ (ii)the sale of household furniture, jewellery and works of art of the vendor where the value of such property in the aggrega te is less than five thousand in any one year; dollars ') ., (iii)the sale of any property which was held and by the vendor as his principal if not less than seventy­ of such sale are occupied place of residence, five per cent of the proceeds reinvested after the sale of the aforementione in another property held and occupied by him as his principal by him within twelve months d property place of residence; of any property subject to any beneficiary to a (iv)the passing trust from the trustee under the trust; and ( v)the passing of any property belonging to the person from the estate of a deceased executor the case may be, to any deceased; or administrator of the estate, as beneficiary of the (vi)the realisation by a liquidator in liquidation and re­ n of the company of the assets for the purpose of a company of the dissolutio turn of the proceeds the sharehold ers of the company; of the realisation to to any property or con­ ( d)"value" with reference in the context n of gain" or "capital loss" shall be as sideration "capital follows:- ( i)where the property of the definitio ac­ is movable property nce, or gift, inherita quired by purchase, exchange, or in any other manner whalso­ ever before who is the owner of the property immedi- 1st January, 1956, by the person :122 No.
25] THE LAWS OF BRITISH GUIANA [A.D. 1962 �------------------- --------------- -·• ---------- h (viii), , then, subject the occurrence (vi), sub-paragr of the change of to the provision s of aph (vii), sub-paragrap h (ix) aph (x) of this paragraph, ately before ownership sub-paragraph sub-paragrap and sub-paragr the value of the property at the time of the change of ownership shall, if such change be an occurs by a sale of the property, amount equal to the sale price, and if such change occurs in any other manner, be an amount equal property property as aforesaid amount equal to the market value of the property at that time, and the value of the at the time when it was acquired by such person shall be an to the market value of the 1956; (ii)where the property is movable on 1st January, property ac­ the value of the property 1956, then, subject to the ph (vi), sub­ sub­ sub-paragraph of sub-paragra (viii), (vii), ph (x) of (ix) and sub-paragra at p shall, quired as aforesaid by such person on or after 1st January, provisions paragraph paragraph this paragraph, the time of the change of ownershi if such change occurs by a sale of the pro­ perty, be an amount e,qual and if such change occurs in any other be an amount equal to the market manner, value of the property at that time, and the value of the property at the time when it was acquired shall, an amount equal chase, and if such acquisition than by purchase, be an amount equal to the market value of the property at the time of such acquisition; (iii)where the
 property as aforesaid by such person if such acquisition to the cost of such pur­ was by purchase, be was otherwise to the sale price, is immovable property by such person before as aforesaid 1956, then, subject to the pro­ acquired 1st January, (vi), sub-paragraph visions of sub-paragraph (vii)and sub-paragraph (x) of this para­ graph, the value of the property at the timJe of the change of ownershi p shall, if such change occurs by a sale of the property, be an the sale price, and if such amount equal to change occurs in any other manner, amount equal to the market value property at that time, and the value of the be an of the A.D. 1962] INCOME TAX (AMENDMENT No.
2) [No.
,25 123 at the time when it was acquired property as aforesaid amount equal property on 1st January, 1956; by such person shall be an to the market value of the (iv)where the property (x) of e property aph (vi), sub­ by a sale of the pro­ is immovabl by such person on or 1956, then, subject to the as aforesaid the value of the property at ons of sub-paragr be an amount equal to the sale price, acquired after 1st January, provisi paragraph (vii) and sub-paragraph this paragraph, the time of the change of ownership shall, if such change occurs perty, and if such change occurs ner, be an amount equal to the market value of the property at that time, and the value of the property quired as aforesaid such acquisition amount equal to the cost of such purchase, and if such acquisition by purchase, market value of the property such acquisition; at the time when it was ac­ if be an be an amount equal was by purchase, by such person shall, to the at the time of was otherwise than in any other man­ ' (vi)where the acquisit (v)the value of any consideration and where the cash and partly received by where the considera tion is other than property any person shall, partly cash, be an amount equal to the aggregate of such cash and the market value of such property on the dat� on which the con­ sideration consideration cash, be an amount equal to the market value of such property the consideration is wholly property other than was received, on the date on which was received; ion as aforesaid of the by such person is by the transfer under the trust or is by the by a trustee of the propert of the property by an executor or property of the property under a trust to such person in his capacity as a beneficiary transfer administrator, person in his capacity as a beneficiary whose estate .,the deceased by such executo case may be, the value of the property at the time of such acquisiti on shall, .
of such acquisition as the case may be, to such r or administrator, as the is before 1st January- of is administered if the date y 1956, be an amount equal to the market A.D. 1962] INCOME TAX (AMENDMENT No.

2) [No.
25 125 or merged on or after 1st January, amalgamated that is the 1956, the value of the property, first mentioned shares, at the time when it was so received (A)the value of the last mentioned shall be an amount equal to - as shares at 1st January, by him before 1956, if they were acquired 1st January, 1956, or (B)the cost to him of the last mentioned shares, or after 1st (x)where the property if they were acquired by him on 1956; January, is property which was or ex­ by of the change by purchase, gift, inheritance, or in any other manner whatsoever the occurrence and which was used by him in income from any trade ( other than a acquired change, the person who is the owner of the property immediately before of ownership, producing trade to which the provisions III of the Income Tax (In Aid of Industry) Cap.
300.

Ordinance business, apply), or employment and in respect and tear has been.

allowed of section the property shall - (A)if the property vocation by him, carried for wear of which a deduction under the provisions the value of cap.

299.
13 of this Ordinance, on or exercised profession, was acquired as aforesaid of Parts II and at the time of such acquisition before 1st January, equal to the difference as at 1st January, deducted ary, 1956, and 1956, be an amount between the value 1956, and the amount for wear and tear after 1st Janu­ ) ., (B)if the property was acquired as aforesaid 1956, be an on or after 1st January, amount equal to the difference between the cost of the acquisition deducted period aforesaid; and the amount for wear and tear during the in which the property was used as (xi)where, in the case of a change of ownership of any person occurring is of the opinion the property the Commissioner sale price is less than the market value of that property at the time of the sale, then, unless that person satisfies there was reasonable between the Commissioner cause for the difference of by sale, that the the sale price and such market value, that , 120 No.
,25] THE LAWS OF BRITISH GUIANA [A.D: 1962 the value of such property sale shall be an amount equal to the market value of that property at the time of the at that time; (e)"market "value value", in the context of any property", means - • of the definition of (i)in respect of any property acquired before to the value of 1st with reference on 1st January, January, 1956, such property aggregate market, estimated by the owner: of its estimated 1956, the price in open on that date, which price shall be No.
19 of 1962.
Provided that the Commissioner may in any case estimate the as at 1st January, with the price estimated 1956, if he is dissatisfied by the owner: price of such property that any such estimated Provided whether shall, further by the owner or the Commis­ price, where applicable, be the same sioner, value as used for the computation of the Pro­ 12 of section perty Tax under the provisions of the Property 1962; and and the Gift Tax Ordinance, r (ii)in respect of any property and any date other than as provided this paragraph, the price which, of the Commissioner, have fetched for in sub-paragraph (i) of in the opinion on that date in an open market; would that property (f)"net capital gains" in respect of any year of assess­ ment, means the excess basis period the basis period of that year.
gains in the in losses of that year over the capital of the capital ( 3)For the purposes ( f) of subsection of paragraph ( 1) ( 2) of this section, property in­ rights property, and movable of or contin­ conditional, absolute, of any kind, situate their Guiana, , and of subsection cludts immovable any kind, whether gent, and effects seat in British thereof, and any money or investment being representing them, property or having and the proceeds of sale for the time and also includes and effects wherever situate".
movable A.D. 1962]INCOME TAX (AMENDMENT No.

2) [No.

25 129 in the tax origina11y tion, and the amount of the difference assessed be refunded d cease .

on him in respect <to the legal personal of that year of assessmen t shall of the ,de;-· representative _., �-- ,,��· fl � , .

✓,,-1,_1\J •� - - · --..._\ • \�airi", "capital / -ii: .

j�Jil (a)the expression s "cap .

.

/ loss" and "net capitaj;ivn" shall have the /) as�igned to them in-��· same meanings � subsection \ .

nance; � ,.
nance; � ,.

::',.. � �-- · (2) of s tion,J of this_ OrdN\.� (8)In this section as a �- �� '---- --{"\$\\ �: "prope�� (b)the expression same meaning as is assigned section (3) of section aud to it in sub­ 5 of this Ordinance; (c)''net capital in respect loss", assessment, means the excess of the capital loss for that year over the capital gain for that year."

of any year of •' amended - 5.

Section 14A of the Principal Ordinance is hereby Amendment of Section 14A of Cap 299.
(a)by the deletion of the colon at the end of the sixth line; (b)by the insertion after the word "assessmeD!t" at the end of the line of the following words "less any deductions under the provisions of section to 16, section aforesaid which he is entitled 1 7, section 18, section 19 and section 20 of this Ordinance''; ., (c)by the deletion stitution of paragraph (b) of the proviso of the following paragraph - therefor and the sub­ " (b) where such person actually incurs a loss in the year in iaccordance the year of assessment, the loss to be carried preceding forward of this Ordinance equal the sum of the aforesaid come on which tax is actually where no tax is paid, equal the loss incurred;"; with the provisions where he actually miuimum chargeable in­ paid and the loss, and of section pays tax, shall, and 15 ( d)by the deletion stitution ( c) of the proviso of paragraph therefor of the following paragraph - and the sub­ " ( c) where the actual chargeable income of such person in is less than minimum chargeable the year of assessment the year preceding the aforesaid actually actual chargeable chargeable income on which tax is actually paid may be carried a loss.''.
in the same manner as i income and he forward income and the aforesaid minimum f it were the pays tax, then the difference between 130 No.

25] THE LAWS OF BRITISH GUIANA [A.D. 1962 l nsertion ot section 66C in Cap.

299.

6.

The Principal after section is hereby amended 66B of the following Ordinance - section by the inser- tion immediately ;;�!�f��na1 · anything 66C.
( 1) Notwithstanding Ordinance, but subject income tax on all emoluments arising or accruing in or derived year 1962 is hereby to the provisions from or received discharged.
in British contained Guiana during the in this of this section, ., .. as afore­ from or received ( 2)Income tax shall not be discharged to any emoluments entitled the person in oi: derived arising in British the the year 1962 is at some time during or accruing said unless or accruing Guiana during year 1963 in receipt in or derived the year 1963 from which deductions accordance 66A of this Ordinance: Guiana.
during are made in with the provisions from or received of emoluments of section in British arising arising or in British Provided that where the emoluments from or received in or derived of the aforesaid .
from or received emoluments arising the year 1962 exceed or are at a rate in accruing Guiana during excess in British Guiana in the in or derived year 1963, the income tax on the emoluments of this Ordi­ year 1962 assessable 1963 which shall be nance in the Year of Assessment as if the emolument discharged s for shall be computed the year 1962 were the same as or were at the same rate as the aforesaid for the under the provisions emoluments for 1963: or accruing Provided further that where a person is - (a)resident in British year 1963 and during year is not resident some other part of that or Guiana, in British Guiana during part of the (b)employed i.n British Guiana during part of the year 1963 and during that year is not so employed, some other part of with the provisions emolu­ do not represent received in the year 1963 from which are made in accordance 66A of this Ordinance i;o that emoluments deductions of section ments of a full year, the income tax on the emoluments for the year 1962 assessable Ordinance be discharged amount of the income tax assessable the same proportion period of employment ever is the lesser bears to a full year.
1963 which shall shall be an amount which bears to the full as the period of residence in 1963, as the case may be, which in the Year of Assessment under the provisions on such emoluments of this or the A.D. 1962] INCOME TAX (AMENDMENT No.

2) [No.
2) [No.

25 131 (3)For the purpose of determining the amount of income tax on any emoluments of the total income assessed the provisions tax on such emoluments to the full amount of income tax so assessed proportion which form a part only to income tax pursuant the amount of income shall be an amount that bears that the emoluments of this Ordinance, bear to the total income.

the same to 7.
the same to 7.

Section md the following "Tax leaving o�fic'.ates 69A ( 1) Except as otherwise 69A of the Principal substituted section - therefor Ordinance is hereby repealed Repeal and re-enactment of section 69A of Cap.
4, ., j provided to leave British no 299 in this section, · he Guiana unless of the Com­ to the satisfaction of all income tax that is or may shall leave or attempt person has paid or made arrangements missioner for the payment by that person under this Ordinance on his become payable Guiana or else­ in or derived income accruing where up to and including to leave British the year in which he proposes from British Guiana.
( 2)Subject to the provisions of subsection the Commissioner every person about to leave British section, notify and shall apply to the Commissioner purposes ture of such person from British of this Ordinance, of his intention to leave the country that, for the to the depar­ there is no objection to certify ( 8) of this Guiana shall Guiana.
provided ( 3)Except as otherwise embarkation shall before person of leaving craft for the purpose immigration or any person officer the duties of an Lmmigration or on behalf Ordinance Guiana.
son from British there is no objection of the Commissioner in this section, every upon any boat, ship, or air­ British Guiana submit to the for the time being exercising officer, a certificate of this that for the purposes to the departure of that per­ sign ed by ( 4)Upon the application of any person about to leave British able thereafter, shall, Guiana the Commissioner - if he is satisfied as soon as is practic­ (a)that the person is not liable to pay income tax; (b)that arrangements have been made to the n of the Commissioner for the pay­ satisfactio ment of all income tax that is or may become payable by that person; ( c)that the income tax payable by that person is irrecoverable; ( d)that the person will' for a temporary or urgent purpose; or be leaving British Guiana ( e)that the person is a person to whom the pro­ visions of this section do not apply; 132 No.
25) THE LAWS OF BRITISH GUIANA [A.D. 1962 issue a certificate there is no objection Guiana.

British that, for the purposes to the departure of this Ordinance , of that person from ( 5)For the purposes of this section the Co,mmissioner may from time to time issue certificates to such conditions he may from time to time, es as appear such certificat to him to be necessary.
as may appear to him to be necessa suspend, alter, annul or cancel of exemption subject ., ry and or representative ner to issue a certificate shall act in accordance by the refusal, against the refusal, of the Commissioner to a judge in ( 6)Any person who being aggrieved of the Commissio notice may appeal upon giving or neglect failure or neglect to which this section refers, failure chambers The decision the granting shall be final and the Commissioner with that decision purposes of the judge shall be binding or refusal in writing of this section.
(7)Except as otherwise of a certificate to the Commissioner.
only in respect of and to this extent it and any direction given therewith for the provided a person to travel from any port or any other in this section, no of such owner or charterer Guiana to any port or any in Guiana shall be issued in British of British Guiana by any owner or charterer ticket entitling place of embarkation other place outside British of or employee going ship or aircraft, charterer portation tative of or agent of such person as aforesaid unless such person representative agent or person as aforesaid a certificate by this section) missioner or of any agent of such owner or, arrange who customarily Guiana, or employee of such owner or charterer, or (as provided for of the Com­ duly signed the period of validity or by any person out of British or the employee, by or on behalf of any ocean­ produces to the owner or charterer, or f s trans­ represen­ to any person, during of such certificate.
shall not apply to - of this section ( 8)The provisions (a)the Governor; (b)the Premier; ( c)a member of the Council of Ministers other body exercising Council of Ministers ed; describ (d)any person who is an officer or member of the.
or any ns of the the functio by whatever name crc:w of the ship or aircraft; (e)any member of the Military, Naval or Air Forces of Her Majesty or of any foreign state; (f)any person in the diplomatic vice of a foreign state or in the service United been exercising or consular ser­ of the unless any such person has also any trade, business, Nations profession A.D. 1962] INCOME TAX (AMENDMENT No.

2) [No.
25 133 b '") or vocation Guiana rendering cQme tax; or other employment in British such person liable to in­ (g)any person employed by any Government Guiana, programme or conditions relatin or under contract organisation in con­ co-operat ion or or project where the other than the Government of British by the said Gov­ whether employed directly ernment or with any public in British Guiana private nection with a technical assistance agreement gramme or project provide of the emoluments come tax in British Guiana, son has also been exercising any trade, business, or vocation or other employment in British Guiana rendering person of such person from in­ unless such per­ g to such pro­ for the exemption profession to income tax; liable such (h)any person temporarily Guiana who has not during engaged residence vocation or employmen fession, Guiana.
in any trade, business , pro­ t in British such temporary resident in British For the purposes of this paragraph a in British resided in British Guiana who is in the coun­ person shall be deemed to be temporarily resident try for some temporary with intent to establish and who has not actually Guiana at one or more times for a period equal in the whole to six months in the year the year of assessment; preceding ( i)any person being the wife or minor child of (a) e of this subsection, and who s, profes­ any person to (g) inclusiv has not exercised sion, vocation Guiana rendering such person liable tax; any trade, busines or employment in British under paragraphs mentioned to income (j)a ,married woman, having no income charge­ able to tax whether in her name or in that of her husband under this Ordinance; (k)any child under the age of sixteen ing no income chargeable Ordinance; years hav­ to tax under this ( 1)any child over the age of sixteen no under the age of twenty-one income chargeable to tax under this Ordi­ nance, school, college, university tional establishment; who is a whole-time student at any or other educa­ years and years having and purpose only and not his residence therein 134 No.
25] THE LAWS OF BRITISH GUIANA [A.D. 1962 ( m)such other person or class of person as the may from time to time specify in the Minister Gazette: Provided that any such person may be required to sub­ mit under the provisions a certificate or on behalf of the Commissioner.

of exemption in the prescribed n ( 3) of this section form sign ed by of subsectio • ( 9)Where the Commissioner is about to or is likely with the provisions of subsection that is of the opinion to leave British Guiana .
( 1) parti­ upon such person, including all e containing he may issue a certificat of the tax assessed compliance upon him under section to the Commissioner 49 of this Ordinance or the Chief of Police Officer, or both, to prevent such person from Guiana without paying the tax or furnishing British to the satisfaction of the Commissioner for the any person without of this section, culars tax assessed and a direction Immigration leaving security payment thereof.
of Police officer responsibl (10)The Commissioner or the Chief Immi­ Officer or both, or any member of the police force officer, as the case may be, may, and of identity embarkation gration or any immigration any immigration port, certificate person before shall take such measures any person with the provisi force as may be necessary of any passport, retention document ng to such person relati other document Guiana: e for checking the pass­ or other travel document of any upon any boat, ship or aircraft as may be necessary to prevent compliance Guiana without the use of such removal and or travel of identity � and of any exit permit or such person to leave British and the seizure, certificate ons of this section, including authorising from leaving British <" Provided or some person ion of a certificate signed by or persons from time to by him for that purpose, stating that the that the product the Commissioner, time appointed tax has been paid or that security has for pursuant to the provisions section, to a police officer in charge authority ficient ing such person of a police shall be suf­ for the purposes of this section to leave British Guiana.
or paym ent of the tax to an immigr ation officer or been furnished there­ ( 1 ) of this of subsection for allow­ station C proceedings shall be institu­ ( 11 ) No civil or criminal ed against ted or maintain sioner of Police, other member of the police in respect of anything or in pursuance the Commis­ the Government, the Chief Immi gration Officer, or any force or any immigration officer t: lawfully done under the authority of the provisions of this section.
who - (12)Any person (a)leaves Guiana contrarv to the provisions of this section; or s to leave British or attempt l, Q :, A.D. 1962] INCOME TAX (AMENDMENT No.

2) [No.
25 135 (b) a ticket entitling a person to travel issues from any port or any other place of embarka­ tion in British other place outside to the provisions section wilfully sion of this section; Guiana to any port or any contrary of British Guiana (7) of this of subsection ; or commits a breach of any other provi­ or (c) ( d)aids, abets, assists, induces, counsels cures any person to commit a breach of any of the provisions shall be guilty of an offence against be liable ing one thousand six months or to both such fine and imprisonment.
of this section, this Ordinanc to a penalty dollars or to imprisonment on summary conviction e and shall not exceed­ or pro­ not exceeding of this section - Officer" has the meaning ( 13) For the purposes "Immigration thereto by section nance; "Passport" with res­ means any kind of document pect to which, upon its production dual to an immigration officer, that individual is permitted assigned 2 of the Immigration Ordi-Cap.

98. to enter or leave British Guiana."

by an indivi­ 8.
by an indivi­ 8.

Section 74 of the Principal Ordinance the deletion of the words "under the provisions section 48" "under the provisions and by the substitution of subsectioo therefor 48 ".

( 5) of section is hereby amended of subsection by Amendment 2J: ( 4) of � 8<3�!�n of the following words 9.
Subsection ( 1) of section by the deletion to the end of the subsection, of the words "shall 7 6 of the Principal be liable Ordinance is Amendment 29i6 on sum-�� ��:.0n and by the substitution on summary conviction of the following words "shall be liable hereby amended mary conviction" therefor to a fine - (i)not exceeding one thousand (ii)double doUars, and the amount of the tax which has been undercharged return, in or inform­ statement, if the return, state­ consequence of such incorrect atioo, or would have been so undercharged ment, or information had been accepted as correct."
10.

Subsection (1) of section by the deletion of the words "shall to the end of the subsection, 77 of the Principal Ordinance is Amendment � sgtion2 on summary be liable ;; ap.
therefor and by the substitution 0 O amended hereby conviction" of the following words "shall (i)not exceeding (ii)treble the amount of the tax which has been undercharged on summary one thousand dollars, and in to a fine- conviction be liable consequence ment, information of such false account, particulars, return, or would have been so or representation, state­ 136 No.

25] THE LAWS OF BRITISH GUIANA [A.O.


1962 undercharged information, or if the account, or representation particulars, statement, return, had been accepted as correct, to imprisonment for six months, or to both such fine and imprisonment.''

Amendment 11.

Subsection � �!�n 2:; hereby amended by the substitution ( 1) of section 83 of the Principal Ordinance is for the word "Governor" of the word "Minister".

Passed by the Legislative Assembly on the 19th December, 1962.
Passed by the Senate on the 24th December, 1962.

I.CRUM EWING Clerk of the Legislaturt (Bill 28/1962 (L.A.) !J,;