Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1697640238319.pdf (Antigua and Barbuda)
No.

18 of 1994.

The Revenue (Miscellaneous Provisions) Act, 19%.

1 ANTIGUA 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. follows - 2.


The Administration of Small Estates Act is amended as Amendment of the 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 AND BARBUDA Amendment of the Registration and Records Act Cap.

2 The Revenue (Miscellaneous Provisions) Act, 1994.

No.
No.

18 of 1994.

3.

The Schedule to the ~egismtion and Records Act is repealed and the following Schedule is substituted - "SCHEDULE - FEES 1.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 Medical Act Cap.

231.

4.

The Schedule of Fees to the Medical Act is repealed and the following is substituted - "SCHEDULE OF FEES s. 2 For registration as aMedical Practitioner .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 Provisions) Act, 1994.


3 ANTIGUA 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 AND BARBUDA 4 The Revenue (Miscellaneous Provisions) Act, 1994.
No.
18 of 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 Provisions) Act, 1994.

5 ANTIGUA 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.
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 or part thereof ng $250.00, for each $250.00 ............ ........................................ : $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 edi ANTIGUA AND BARBUDA 6 The Revenue (Miscellaneous Provisions) Act, 1994.
No.

18 of 1994.

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 .............. exceeds $500.00 and does not exceed $1000.00 ........... $20.00 $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 AND BARBUDA 8 The Revenue (Miscellmeous Provisions) Act, 1994.

No.

18 of 1994.

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.
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 And See Sections 49 to 51.

$ltm.O@ CONSTAT OF Letters Patent.

See EXE 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 M No.

18 of 1994.

The Revenue (Miscellaneous Provisions) Act, 1994.

9 ANTIGUA 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 AND BARBUDA 10 The Revenue (Miscellaneous Provisions) Act, 1994.

No.

18 of 1994, 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 ..................................... to be payable by the lessor ....................................... $2.50 $ 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 Provisions) Act, 1994.
11 ANTIGUA AND BARBUDA If the rent, whether reserved as a yearly rent or otherwise, is at a rate or average rate per year If the term does not exceed 25 Years or is inkfinite If the term exceeds 25 years but does not exceed 50 years If the term exceed 50 years Not exceeding $100 per annum $ c 10.00 $ c 20.00 $ c 50.00 Exceeding $100 per annum and not exceeding $500 E x d i g $500 and not exceeding $1000 50.00 150.00 300.00 60.00 300.00 500.00 Exceeding $1000 300.00 and for every $200 and also for any fractional part thereof a further 20.00 100.00 (2) Of any other kind whatsover not herein before .................................................................... described $50.00 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 - where made for the receipt ofone payment only ................................................................ $ 10.00 in any other case ................................................................ $40.00 (b) for the receipt of any sum of money, or any bill of exchange or promissory note for any such money exceeding $250.00 or any periodical payment not ex- ng the sum of $ 50.00 (not being hereinbefore charge) ............................................................................. $ 20.00 ceedi ANTIGUA AND BARBUDA 12 The Revenue (Miscellaneous Provisions) Act, 1994.
No.

18 of 1994.

(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 Provisions) Act, 1994.

13 ANTIGUA 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 ............ exceeding $39,999 ................................................... $ 7.00 $ 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 AND BARBUDA 14 The Revenue (Miscellaneous Provisions) Act, 1994.

No.

18 of 1994.

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 Provisions) Act, 1994.

15 ANTIGUA 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.
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 AND BARBUDA 16 The Revenue (Miscellaneous Provisions) Act, 1994.

No.
No.

18 of 1994. 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 Vetucles and Road Traffic Act, Cap 283.

7.
7.

The Vehicles and Road Traffic Act is amended by repealing the First Schedule and substituting the following - "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: ........................................... ............ $125.00 1200 cc or less over 1200 cc but less than 1500 cc $250.00 1500 cc and over but less than 1800 cc..... $350.00 $450.00 1800cc andover ........................................ 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 Provisions) An, 1994.


17 ANTIGUA 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 a x i s ................ $1500.00 9.
Motor Vehicles classified mdtx item 8: (a) used as a public service ~eBicie ANTIGUA AND BARBUDA 18 The Revenue (Miscellaneous Provisiq~ls) Act, 1994.

No.

18 of 1994.

(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 Provisions) Act, 1994.


19 ANTIGUA 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.
332.

"5.

The fees payable for licences under this Act are as follows:- (a) (b) (c) tobacco importer's distributor's li- cence .................................................... $1500.00 per annum tobacco wholesaler's licence ............ $1000.00 per annum tobacco retailer's licences ............... $50.00 per annum 9.

The Births and Death (Registration) Act is amended as Amendment of the Births and Deaths Act, Cap.
344. follows - (a) in sections 23 and 31 by deleting tbe word "five" and substituting the word "ten".

ANTIGUA AND BARBUDA 20 The Revenue (Mis~ellaneous Provisions) Act, 1994.

No.

18 of 1994.

(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.
.................................................. $ 5 0 0 For every certified copy of an entry in the register book.

...................................................................... $10.00 Amendment of Bill of Sale Act Cap 357.

10.

The~illof sale A C ~ substjtuting the following - isamendedby repe&ng section 16and 16.
There shall be paid and received in stamps the following fees - (a) On filing a Bill of Sale (b) On filing the affidavit of execution on a bill of sale (c) On the affidavit used for the purposes of register- ing a Bill of Sale (to in- clude the fee for filing) $10.00 $25.00 Companies ~ c t Cap.

358.

11.
358.

11.

The First Schedule to the Companies Act is amended by 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 Provisions) Act, 1994.


21 ANTIGUA AND BARBUDA (a) Where the nominal capital does not exceed $0.5% $10,000 but does not exceed $50, 000 (b) Where the nominal capital exceeds $10,000 $150.00 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 AND BARBUDA 22 The Revenue (Miscellaneous Provisions) Act, 1994.
No.

18 of 1994.

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 Hotel Tax Act 1962 No.

14 of 12.
14 of 12.

The Hotel Tax Act 1962 (No.

14 of 1962) is amended as follows - (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.

The Revenue (Miscellaneous Provisions) Act, 1994.


23 ANTIGUA AND BARBUDA Rate US$6.00 Rate US $4.50 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 Hotels Marina Bay Admiral Inn Blue Waters Half Moon The Inn Barrymore Beach Copper & Lumber ANTIGUA AND BARBUDA 24 The Revenue (Miscellaneous Provisions) Act, 1994.

No.

18 of 1994.

(10) Long Bay Siboney Beach Club Trade Winds Apt.


Yeptons Trafalgar Heights 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 Provisions) Act, 1994.

25 ANTIGUA 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 Joe 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 26 The Revenue (Miscellaneous Provisions) Act, 1994.

No.

18 of 1994.
No.

18 of 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.

Amendment of the Embarkation Tax Act, 1966.

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.
Amendment of Entertainment Duty Act (No.

5 of 1978).

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 Customs Tax Act 1986 (No.

16 of 1986).

15.
16 of 1986).

15.

Section 5 of the Customs Service Tax Act, 1986 (No.

6 of 1986) is amended by the repeal of the words "two and half percent" and the substitution of the words "five percept"., No.

18 of 1994.

The Revenue (Miscellaneous Provisions) Act, 1994.

27 ANTIGUA AND BARBUDA Passed the House of Representatives this 19th day of September, 1994.

Passed the Senate this 1 lth day of October, 1994.

B. Harris, Speaker.

M. Percival, President.

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