Section 7, The Income Tax (Deductions Citation

Interest shall be payable on or after the due date onpresentation of the warrant therefor to the Accountant General or the Crown Agents, or the warrant may be surrendered in part payment of the tax due. *The prescribed rate of interest is from the 18th day of October, 1956, until the 29th day of January, 1959, inclusive, five and a half per cent. and, with effect from the 30th day of January, 1959, five per cent. (P.N. 41 of 1959.) Income tax may be paid in advance of due date. Particulars of amount paid to be forwarded to Accountant General or Crown Agents. Receipt for amount paid and interest warrant to be issued. Rate of Interest.* Warrant to be presented for payment of interest, or may be surrendered. I income payable by the latter company to the former company shall be left out of account in computing the liability of the latter company to Danish tax at any higher rate appropriate to distributed or distributable income, and this shall apply, in particular, in computing the liability of the latter company to that part of the Danish extraordinary tax on companies known as Udbytterate. 1. Notwithstanding the provisions of Articles III, IV and V, profits which a resident of one of the territories derives from operating ships or aircraft shall be exempt from tax in the other territory. 2. The Agreement dated 18th December, 1924*, between the United Kingdom and Denmark for the reciprocal exemption from Income Tax in certain cases of profits accruing from the business of shipping shall not have effect for any year or period for which the present Convention has effect. 1. (a) Dividends paid by a company which is a resident of the United Kingdom to a resident of Denmark, who is subject to tax in Denmark in respect thereof and does not carry on a trade or business in the United Kingdom through a permanent establishment situated therein, shall be exempt from United Kingdom surtax. (b) Dividends paid by a company which is a resident o:i Denmark to a resident of the United Kingdom, who is subject to tax in the United Kingdom in respect thereof and does not carry on a trade or business in Denmark through a permanent establishment situated therein, shall not be char~eable to tax in addition to the tax on the profits out of which the dividends are paid at a rate exceeding 5 per cent.: Provided that where the resident of the United Kingdom is a company which beneficially owns not less than 50 per cent. of the entire ordinary share capital of the company paying the dividends, the dividends shall be exempt from any such tax on dividends. 2. Where a company which is a resident of one of the territories derives imposed in that other territory any form of taxation on dividends paid by the company to persons not resident in that other territory, or any tax in the nature of undistributed profits tax on undistributed profits of the company, whether or not those dividends or undistributed profits represent, in whole or in part, profits or income so derived. 1. Any interest or royalty derived from sources within one of the terrishall be exempt from tax in that first-mentioned territory; but no exemption shall be allowed in respect of interest paid by a company which is a resident of one of the territories to a company which is a resident of the other territory where the latter company controls, either directly or indirectly, more than 50 per cent. of the entire voting power of the former company. 2. In this Article- (a) The term" interest" includes interest on bonds, securities, notes, • S.R. & 0. 1925 (No. 102) p. 595. 2198 Cap. 273] Income Tax (b) The term " royalty " means any royalty or other amount paid as consideration for the use of, or for the privilege of using, any copyright, patent, design, secret process or formula, trade mark or other like property, but does not include any royalty or other amount paid in respect of the operation of a mine or quarry or of any other extraction of natural resources. 3. Where any interest or royalty exceeds a fair and reasonable consideration in respect of the indebtedness or rights for which it is paid, the exemption provided by the present Article shall apply only to so much of the interest or royalty as represents such fair and reasonable consideration. 4. Any capital sum derived from one of the territories from the sale of patent rights by a resident of the other territory, who does not carry on a trade or business in the first-mentioned territory through a permanent establishment situated therein, shall be exempt from tax in that first-mentioned territory. Income of whatever nature derived from real property within one of the territories (except interest on mortgages secured on real property) shall be chargeable to tax in accordance with the laws of that territory. Where the said income is also chargeable to" tax in the other territory, credit for the tax payable in the first-mentioned territory shall be given against the tax payable on that income in the other territory in accordance with Article XVII. A resident of one of the territories who does not carry on a trade or therein shall be exempt in that other territory from any tax on gains from the sale, transfer, or exchange of capital assets. ARTICLE XL 1. Remuneration, including pensions, paid by, or out of funds created by, one of the High Contracting Parties to any individual in respect of services exempt from tax in the territory of the other High Contracting Party, unless the individual is a national of that other Party without being also a national of the first-mentioned Party. 2. The provisions of this Article shall not apply to payments in respect either of the High Contracting Parties for purposes of profit. 1. An individual who is a resident of the United Kingdom shall be exempt from Danish tax on profits or remuneration in respect of personal (including professional) services performed within Denmark in any year of (a) he is present within Denmark for a period or periods not exceeding in the aggregate 183 days during that year, and (c) the profits or remuneration are subject to United Kingdom tax, 2. An individual who is a resident of Denmark shall be exempt from Denmark, and (c) the profits or remuneration are subject to Danish tax. 3. The provisions of this Article shall not apply to the profits or re- ARTICLE XIII. . 1. Any pension (other than a pension of the kind referred to in paragraph 1 of Article XI) and any annuity, derived from sources within Denmark by an individual who is a resident of the United Kingdom and subject to United Kingdom tax in respect thereof, shall be exempt from Danish tax. 2. Any pension (other than a pension of the kind referred to in paragraph 1 of Article XI) and any annuity, derived from sovrces within the. United Kingdom by an individual who is a resident of Denmark and subject to Danish tax in respect thereof, shall be exempt from United Kingdom tax. 3. The term " annuity " means a stated sum payable periodically at A professor or teacher from one of the territories, who receives remuneration for teaching, during a period of temporary residence not exceeding two years, at a university, college, school or other educational institution in A student or business apprentice from one of the territories, who is receiving full-time education or training in the other territory, shall be exempt 1. Individuals who are residents of Denmark shall be entitled to the same personal allowances, reliefs and reductions for the purposes of United Kingdom income tax as British subjects not resident in the United Kingdom. 2. Individuals who are residents of the United Kingdom shall be entitled to the same personal allowances and reliefs for the purposes of Danish tax as Danish nationals not .resident in Denmark. 1. The laws of the High Contracting Parties shall continue to govern the taxation of income arising in either of the territories, except where express provision to the contrary is made in this Convention. Where income is subject to tax in both territories, relief from double taxation shall be given in acco.rdance with the following paragraphs- 2200 Cap. 273] Income Tax 2. Subject to the provisions of the law of the United Kingdom regarding the allowance as a credit against United Kingdom tax of tax payable in a territory outside the United Kingdom, Danish tax payable, whether directly or by deduction, in respect of income from sources within Denmark shall be allowed as a credit against the United Kingdom tax payable in respect of that income. Where such income is an ordinary dividend paid by a company resident in Denmark, the credit shall take into account (in addition to any Danish tax appropriate to the dividend) the Danish tax payable by the company in respect of its profits; and, where it is a dividend paid on participating the shares are entitled and an additional participation in profits, the Danish as the dividend exceeds that fixed rate. 3. United Kingdom tax payable, whether directly or by deduction, in respect of income from sources within the United Kingdom shall be allowed as a deduction from the Danish tax payable in respect of that income: Provided that the amount of the deduction shall not exceed the proportion of the Danish tax which such income chargeable to Danish tax bears to the total income chargeable to Danish tax. .For the purposes of this paragraph only, the expression " Danish tax " shall include the Danish inter-municipal income 4. In the case of a person who is resident in the United Kingdom for the purposes of United Kingdom tax and is also resident in Denmark for the purposes of Danish tax, the provisions of paragraph 2 of this Article shall apply in relation to income which that person derives from sources within Denmark, and the provisions of paragraph 3 of this Article shall apply in relation to income which he derives from sources within the United Kingdom. If such person derives income from sources outside both the United Kingdom and Denmark, tax maytbe imposed on that income in both the territories (subject to the laws in force in the territories and to any Convention which may exist between either of the High Contracting Parties and the territory from which the income is derived). A credit shall be allowed in accordance with paragraph 2 of this Article against any United Kingdom tax payable in respect of that income, equal to that proportion of the United Kingdom tax or the Danish tax on that income, whichever is the less, which such person's income from sources within the United Kingdom bears to the sum of his income from sources within the United Kingdom and his income from sources within Denmark; and a deduction shall be allowed in accordance with paragraph 3 of this Article against any Danish tax payable in respect of that income equal to that proportion of the United Kingdom tax or the Danish tax on that income, whichever is the less, which such person's income from sources within Denmark bears to the sum of his income from sources within the United Kingdom and his income from sources within Denmark. 5. For the purposes of this Article, profits or remuneration for personal deemed to be income from sources within that territory, and the services of an individual whose services are wholly or mainly performed in ships or aircraft operated by a resident of one of the territories shall be deemed to be performed in that territory. ARTICLE XVIII. 1. The taxation authorities of the High Contracting Parties shall exchange such information (being information which is at their disposal under their respective taxation laws in the normal course of administration) as is necessary \ J for carrying out the provisions of the present Convention or for the prevention of fraud or for the administration of statutory provisions against legal avoidance in relation to the taxes which are the subject of the present Convention. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons other than those concerned with the assessment and collection of the taxes which are the suqject of the present Convention. No information as aforesaid shall be exchanged which would disclose any trade, business, industrial or professional secret or trade process. 2. As used in this Article, the term" taxation authorites" means, in the case of the United Kingdom, the Commissioners of Inland Revenue or their authorised representatives; in the case of Denmark, the Director-General of Taxation or his authorised representative; and, in the case of any territory to which the present Convention is extended under Article XX, the competent authority for the administration in such territory of the taxes to which the present Convention applies. 1. The nationals of one of the High Contracting Parties shall not be subjected in the territory of the other High Contracting Party to any taxation or any requirement connected therewith which is other, higher, or more burdensome than the taxation and connected requirements to which the nationals of the latter Party are or may be subjected. 2. The enterprises of one of the territories, whether carried on by a company, a body of persons or by individuals alone or in partnership, shall not be subjected in the other territory, in respect of profits or capital attributable to their permanent establishments in that other territory, to any taxation which is other, higher or more burdensome than the taxation to which the enterprises of that other territory similarly carried on are or may be subjected in respect of the like profits or capital. • 3. The income, profits and capital of an enterprise of one of the territories, the capital of which is wholly or partly owned or controlled, directly or indirectly, by a resident or residents of the other territory shall not be subjected in the first-mentioned territory to any taxation which is other, higher or more burdensome than the taxation to which other enterprises of that first-mentioned territory are or may be subjected in respect of the like income, profits and capital. 4. Nothing in paragraph 1 or paragraph 2 of this Article shall be construed as obliging one of the High Contracting Parties to grant to nationals of the other High Contracting Party who are not resident in the territory of the former Party the same personal allowances, reliefs and reductions for tax purposes as are granted to his own nationals. 5. In this Article the term" nationals" means- (a) in relation to Denmark, all Danish citizens and all legal persons, partnerships, associations and other entities deriving their status as such from the law in force in Denmark or in any Danish territory to which the present Convention applies by reason of extension made under Article XX; British-protected persons residing in the United Kingdom or any British territory to which the present Convention applies by reason of extension made under Article XX, and all legal persons, partnerships, associations and other entities deriving their status as such from the law in force in any British territory to which the present Convention applies. II 6. In this Article the term " taxation " means taxes of every kind and 1. The present Convention may be extended, either in its entirety or with modifications, to any territory of one of the High Contracting Parties to which this Article applies and which imposes taxes substantially similar in character to those which are the subject of the present Convention, and any such extension shall take effect from such date and subject to such modifications and conditions (including conditions as to termination) as may be specified and agreed between the High Contracting Parties in notes to be exchanged for this purpose. 2. The termination in respect of Denmark or the United Kingdom of the present Convention under Article XXII shall, unless otherwise expressly agreed by both High Contracting Parties, terminate the application of the present Convention to any territory to which the Convention has been extended under this Article. 3. The territories to which this Article applies are: (a) in relation to the United Kingdom: any territory other than the United Kin.gdom for whose international relations the United Kingdom is responsible; (b) in relation to Denmark: any territory other than Denmark for whose international reljtions Denmark is responsible. 1. The present Convention shall be ratified and the instruments of ratification shall be exchanged at London as soon as possible. 2. Upon exchange of ratifications the present Convention shall have or after the 6th April, 1949; as respects surtax for any year of assessment beginning on or after the 6th April, 1948; and beginning on or after the 1st April, 1949; (iii) profits not so arising or attributable by reference to which income tax is, or but for the present Convention would be, chargeable for any year of assessment beginning on or after the 6th April, 1949. after the 1st April, 1949. The present Convention shall continue in effect indefinitely but either of the High Contracting Parties may, on or before the 30th June in any calendar year not earlier than the year 1953, give to the other High Contracting Party, through diplomatic channels, written notice.oftermination and, in such event, the present Convention shall cease to be effectiveor after the 6th April in the calendar year next following that in . as respects surtax for any year of assessment beginning on or after the 6th April in the calendar year in which the notice is given; beginning on or after the 1st April in the calendar year next following that in which the notice is given; accounting period fafting partly before and partly after that (iii) profits not so arising if attributable by reference to which income tax is chargeable for any year of assessment beginning on or after the 6th April in the next following calendar year. after the 1st April in the calendar year next following that in which the notice is given. Done at London in duplicate, in the English and Danish languages, both texts being equally authentic, on the twenty-seventh day of March, one thousand nine hundred and fifty. (L.s.) ERNEST BEVIN. (L.S.) E. REVENTLOW. !. (a) The ·provisions of the Convention incorporated in the First Sc'hedule to this Order shall apply as modified below- (i) as if the Contracting Parties were Sierra Leone and the Government of Denmark; (ii) as if the tax concerned in the case of Sierra Leone were the Income tax and the duty on profits charged under the Concessions Ordinance, 1931, and the Diamond Industry Profits Tax; (iii) as if the taxes concerned in the case of Denmark included the Defence Tax; 160 of 1957. (iv) as if references to the date of signature were references to the 22nd day of December, 1954; (v) as if references to the 6th day of April were references to the 1st day of April; year of assessment 1954-55 and for subsequent years of assessment, (and will have effect in Denmark as respects Danish tax for any taxation year beginning on or after the first day of April, 1954). (c) The extension shall continue in effect indefinitely but may be terminated as respects Sierra Leone by written notice of termination given on or before the 30th June in any calendar year not earlier than the year 1957 by either of the High Contracting Parties to the Convention to the other High Contracting Party through the diplomatic channel and in such event the extension shall cease to have effect in Sierra Leone as respects tax for the year of assessment beginning in the calendar year next following the date of such notice and for subsequent years of assessment, (and will cease to have effect in Denmark as respects Danish tax for any taxation year beginning on or after the first day of April in the calendar year next following that in which the notice is given). Modifications- -:. 2. (a) In Article VII (1) of the Convention the words "exempt from United Kingdom Surtax" shall be understood for the purposes of this extension as though they read " shall not be liable to tax in the territory at a rate in excess of the rate applicable to a company ". (b) In Articles VIII and IX all references to interest shall be deemed to be deleted. NORWAY. (NORWAY) ORDER. WHEREAS it is provided by sub-section (1) of section 32A of AND WHEREAS by a Convention dated the 2nd day of May, 1951, between the Government of the United Kingdom and the Government of Norway, arrangements were made among other things for the avoidance of Double Taxation: *Section 32A is renumbered 35. I II i lj Double Taxation Reliif (Norway) [Cap. 273 Contracting Parties of the said Convention, subject to such modifications and conditions (including conditions as to termination) as may be specified in the exchange of notes, to any territory, for whose international relations the United Kingdom is responsible, which imposes taxes substantially similar in character to those which are the subject of the said Convention: AND WHEREAS by an Exchange of Notes dated the 18th day of May, 1955, the said Convention with certain modifications was applie'd to Sierra Leone: Now THEREFORE, in exercise of the powers conferred upon the Governor in Council by sub-section (I) of the said section 32A, * 1. This Order may be cited as the Income Tax (Double Taxation Relief) (Norway) Order in Council, 1957. 2. It is hereby declared- Schedule of this Order, have been made with the Government of Norway; (b) that it. is expedient that those arrangements should AGREEMENT BETWEEN THE GOVERNMENT OF THE UNITED KINGDOM AND THE NoRWEGIAN GovERNMENT FOR THE AvoiDANCE OF DouBLE TAXATION AND THE PREVENTION OF FISCAL EvASION WITH RESPECT TO TAXES ON INCOME. Ireland and the Government of Norway, Have agreed as follows- (1) The taxes which are the subject of the present Convention are- (a) In Norway: The national income tax, including the national defence tax on income, the communal income tax, the old age pension tax, the war pension tax, and the seamen's tax, and, for the purposes of Article XIX, the national property * Section 32A is renumbered 35. S.L.-VoL. VIII-34 2206 Cap. 273] Income Tax tax, including the national defence tax on property (hereinafter referred to as "Norwegian tax"); The income tax (including surtax) and the profits tax (hereinafter referred to as" United Kingdo~ tax"). (2) The present Convention shall also apply to any other taxes of a substantially similar character imposed in Norway or the United Kingdom subsequently to the date- of signature of the present Convention. (1) In the present Convention, unless the context otherwise requires- (a) The term" United Kingdom" means Great Britain and Northern (b) The term" Norway" means the Kingdom of Norway, excluding Spitsbergen and Bear Island and Jan Mayen and the Norwegian dependencies outside Europe; (c) The terms " one of the territories " and "the other territory" mean the United Kingdom or Norway, as the context requires; (d) The term" tax" means United Kingdom tax or Norwegian tax, as the context requires; (e) The term" person" includes any body of persons, corporate or not ·corporate; {f) The term " company " means any body corporate; (g) The terms " resident of the United Kingdom " and " resident of Norway " mean respectively any person who is resident in the United Norway for the purposes of Norwegian tax, and any person who is resident in Norway for the purposes of Norwegian tax and not resident in the United Kingdom for the purposes of United Kingdom tax; a company shall be regarded as resident in the United Kingdom if its business is managed and controlled in the United Kingdom and as resident in Norway if its business is managed and controlled in Norway; (h) The terms " resident of one of the territories " and " resident of the other territory " mean a person who is a resident of the United Kingdom or a person who is a resident of Norway, as the context requires; (i) The terms "United Kingdom enterprise" and "Norwegian resident of Norway, and the terms " enterprise of one of the territories" prise or a Norwegian enterprise, as the context requires; (j) The term " industrial or commercial profits " includes rents or royalties in respect of cinematograph films; to an enterprise of one of the territories, means a branch, management, factory, or other fixed place of business, but does not include an agency unless the agent has, and habitually exercises, a general authority to negotiate and conclude contracts on behalf of such enterprise or has a stock of merchandise from which he regularly fills orders on its behalf. In this connection- (i) An enterprise of one of the territories shall not be deemed to have a permanent establishment in the other territory merely a bona fide broker or general commission agent acting in the ordinary course of his business as such. (ii) The fact that an enterprise of one of the territories maintains in the other territory a fixed place of business exclusively for the purchase of goods or merchandise shall not of itself constitute that fixed place of business a permanent establishment of the enterprise. (iii) The fact that a company which is a resident of one of the territories has a subsidiary company which is a resident of the other territory or which carries on a trade or business in that other territory (whether through a permanent establishment or otherwise) shall not of itself constitute that subsidiary company a permanent establishment of its parent company. (2) Where under the present Convention any income is exempt from tax in one of the territories if (with or without other conditions) it is subject to tax in the other territory, and that income is subject to tax in that other in that other territory, the exemption to be allowed under this Convention in the first-mentioned territory shall apply only to the amount so remitted or (3) In the application of the provisions of the present Convention by one of the Contracting Parties any term not otherwise defined shall, unless the context otherwise requires, have the meaning which it has under the laws in force in the territory of that party relating to the taxes which are the subject of the present Convention. (1) The industrial or commercial profits of a United Kingdom enterprise shall not be subject to Norwegian tax unless the enterprise carries on a trade or business in Norway through a permanent establishment situated therein. If it carries on a trade or business as aforesaid, tax may be imposed on those profits by Norway, but only on so much of them as is attributable to that (2) The industrial or commercial profits of a Norwegian enterprise shall not be subject to United Kingdom tax unless the enterprise carries on a trade or business in the United Kingdom through a permanent establishment situated therein. If it carries on a trade or business as aforesaid, tax may be imposed on those profits by the United Kingdom, but only on so much of them as is attributable to that permanent establishment. (3) Where an enterprise of one of the territories carries on a trade or (4) Where an enterprise of one of the territories derives profits, under contracts concluded in that territory, from sales of goods or merchandise S.L.-VoL. VIII-34* 2208 Cap. 273] Income Tax stocked in a warehouse in the other territory for convenience of delivery and not for purposes of display, those profits shall ·not be attributed to a permanent establishment of the enterprise in that other territory, notwithstanding that the offers of purchase have been obtained by an agent in that other territory and transmitted by him to the enterprise for acceptance. (5) No portion of any profits arising to an enterprise of one of the territories shall be attributed to a permanent establishment situated in the other territory by reason of the mere purchase of goods or merchandise within that other territory by the enterprise. enterprise of the other territory, and, in either case, conditions are made or imposed between the two enterprises, in their commercial or financial relations, which differ from those which would be- J:llade between independent enterprises, then any profits which would but for those conditions have accrued to one of the enterprises but by reason of those conditions have not so accrued may be included in the profit of that enterprise and taxed accordingly. Notwithstanding the provisions of Articles III and IV, profits which a resident of one of the territories derives from operating ships or aircraft (1) (a) Dividends paid by a company which is a resident of the United Kingdom to a resident of Norway, who is subject to tax in Norway in respect thereof and does not carry on a trade or business in the United Kingdom through a permanent establishment situated therein, shall be exempt from (b) Norwegian tax on dividends paid by a company which is a resident of Norway to a resident of the United Kingdom, who is subject to tax in the United Kingdom in respect thereof and does not carry on trade or business in Norway through a permanent establishment situated therein, shall not exceed 5 per cent. Provided that, where the resident of the United Kingdom is a company which controls, directly or indirectly, not less than 50 per cent. of the entire voting power of the company paying the dividends, the dividends shall be exempt from Norwegian tax. (2) Where a ~ompany which is a resident of one of the territories derives imposed in that other territory any form of taxation on dividends paid by the company to persons not resident in that other territory, or any tax in the nature of an undistributed profits tax on undistributed profits of the company whether or not those dividends or undistributed profits represent, in whole or in part, profits or income so derived. (1) Any interest or royalty derived from sources within one of tpe terrishall be exempt from tax in that first-mentioned territory. (2) In this Article- (a) The term " interest" includes interest on bonds, securities, notes, (b) The term "royalty" means any royalty or other amount paid as consideration for the use of, or for the privilege of using any copyright, patent, design, secret process or formula, trade mark or other like property but does not include any royalty or other amount paid in respect of the operation of a mine or quarry or of any other extraction of natural resources. (3) Where any interest or royalty exceeds a fair and reasonable consideration in respect of the indebtedness or rights for which it is paid, the exemption provided by the ·present Article shall apply only to so much of the interest or royalty as represents such fair and reasonable consideration. (4) Any capital sum derived from sources within one of the territories from the sale of patent rights by a resident of the other territory, who does not carry on a trade or business in the first-mentioned territory through a · (1) Where under the provisions of the present Convention a resident of the United Kingdom is exempt or entitled to relief from Norwegian tax, similar exemption or relief shall be applied to the undivided estates of deceased persons in so far as one or more of the beneficiaries is a resident of the United Kingdom. (2) Norwegian tax on the undivided estate of a deceased person shall, in so far as the income accrues to a beneficiary who is resident in the United Kingdom, be allowed as a credit under Article XVI. (1) Remuneration, including pensions, paid by, or out of funds created by, one of the Contracting Parties to any individual in respect of services exempt from tax in the territory of the other Contracting Party, unless the individual is a national of that other Party without being also a national of the first-mentioned Party. (2) The provisions of this Article shall not apply to payments in respect either of the Contracting Parties for purposes of profit. ~RTICLE X. (1) An individual who is a resident of the United Kingdom shall be exempt from Norwegian tax on profits or remuneration in respect of personal (including professional) services performed within Norway in any year of 2210 Cap. 273] Income Tax (a) he is present within Norway for a period or periods not exceeding (c) the profits or remuner.ation are subject to United Kingdom tax. (2) An individual who is a resident of Norway shall be exempt from Norway, and (c) the profits or remuneration are subject to Norwegian tax. (3) The provisions of this article shall not apply to the profits or re- A resident of one.of the territories shall be exempt from tax in the other territory in respect of remuneration for services performed on ships or aircraft operating outside the other territory. (1) Any pension (other than a pension of the kind referred to in paragraph (1) of Article IX) and any annuity, derived from sources within Norway by an individual who is a resident of the United Kingdom and subject to United Kingdom tax in respect thereof, shall be exempt from Norwegian tax. (2) Any pension (other than a pension of the kind referred to in paragraph (1) of Article IX) and any annuity, derived from sources within the United Kingdom by an individual who is a resident of Norway and subject to Norwegian tax in respect thereof, shall be exempt from United Kingdom (3) The term " annuity" means a stated sum payable periodically at ARTICLE XIII. A professor or teacher from one of the territories, who receives remuneration forteaching, during a period of temporary residence not exceeding two years, at a university, college, school, or other educational institution in A student or apprentice from one of the territories, who is receiving fulltime education or training in the other territory, shall be exempt from tax in . that other territory on payments made to him from abroad for the purposes of his maintenance, education or training. r Double Taxation Relief (Norway) [Cap. 273 (1) Individuals who are residents of Norway shall be entitled to the same personal allowances, reliefs and reductions for the purposes of United Kingdom tax as British subjects not resident in the United Kingdom. (2) Individuals who are residents of the .United Kingdom shall be entitled to the same personal allowances, reliefs and reductions for the purposes of Norwegian tax as Norwegian nationals not resident in Norway. (1) Subject to the provisions of the law of the United Kingdom regarding the allowance as a credit against United Kingdom tax or tax payable in a territory outside the United Kingdom, Norwegian tax payable, whether directly or by deduction, in respect of income from sources within Norway shall be allowed as a credit against any United Kingdom tax payable in respect of that income. Where such income is an ordinary dividend paid by a company resident in Norway, the credit shall take into account (in addition to any Norwegian tax appropriate to the dividend) the N!>rwegian tax payable by the company in respect of its profits; and, where it is a dividend paid on participating the shares are entitled and an additional participation in profits, theN orwegian as the dividend exceeds that fixed rate: Provided that for the purposes of this paragraph of this Article, the credit to be allowed for Norwegian communal income tax shall not exceed one-half of the said communal income tax. (2) Where United Kingdom tax is payable, whether directly or by deduction, in respect of income from sources within the United Kingdom and that income is chargeable also to Norwegian tax, the Norwegian tax payable by the person entitled to such income on his total income chargeable to Norwegian tax shall be reduced by an amount which bears the same proportion to that Norwegian tax as the income from sources within the United Kingdom bears to the said total income. Provided that the Norwegian Ministry of Finance and Customs may decide that the deduction shall not exceed the amotmt of the United Kingdom tax. Where such income is an ordinary dividend paid by a company resident in the United Kingdom, the deduction, in the event that it is restricted to the amount of the United Kingdom tax, shall take into account (in addition to the United Kingdom tax appropriate to the dividend) the United Kingdom profits tax payable by the company in respect of its profits; and, where it is a dividend paid on participating preference shares and.representing both a dividend at a fixed rate to which the shares are entitled and an additional participation in profits, the profits tax so payable by the company shall likewise be taken into account in so far as the dividend exceeds that fixed rate. (3) Where income is derived from sources outside both the United Kingdom and Norway by a person who is resident in the United Kingdom for the purposes of United Kingdom tax and also resident in Norway for the purposes of Norwegian tax, the income may be taxed in both countries (subject to any Convention which may exist between either of the Contracting Parties and the territory or territories from which the income is derived). A credit shall be allowed in accordance with paragraph (1) of this Article against any United Kingdom tax payable in respect of that income, equal to 2I38 31 of 1958. 72 of 1959. Citation. Exemption of contract of officers in respect of gratuities. THE INCOME TAX (EXEMPTION OF CONTRACT OFFICERS) ORDER made by the Governor in Ooun~il under sub-section (4) of section 9. 1. This Order rnay be cited as the Income Tax (Exemption of Contract Officers) Order in Council. 2. Persons employed by the Sierra Leone Government on contract terms are hereby exempted from the provisions of section 27 of the Income Tax Ordinance in respect of gratuities payable to them on or after the Ist day of April, I957, on account of such employment. Exemption 3. Persons_ employed by the \Vest African Examinationsof contract officers Council on contract terms in Sierra Leone are hereby exempted employed by from the provisions of section 25 of the Income Tax Ordinancethe West African in respect of gratuities payable to them on or after the Ist day Examinations of April, I957, on account of such employment.Council in respect of gratuities. 97 ofl950. Citation. Definitions. THE INCOME TAX (PENSION AND PROVIDENT FUND) RULES made by the Commissioner under paragraph (h) of sub-section (I) of section I(}. 1. These rules may be cited as the Income Tax (Pension and Provident Fund) Rules. 2. In these rules, unless the context otherwise requires- " approved fund " means a fund or part of a fund which has been and continues to be approved by the Commissioner in accordance with the provisions of these rules; " employee " means an employee participating in a fund but does not include a personal or domestic servant, nor in relation to a company under the control of not more than five persons does it include any of such persons or their wives or husbands; " employer " means a person carrying on a trade, business, profession or vocation or exercising any functions wholly or partly in Sierra Leone; Pension and Provident Fund [Cap. 273 " fund " means a pension, provident or other society or fund; " Ordinance " means the Income Tax Ordinance. Cap. 273. 3. (1) An application for the approyal of a fund under Application paragraph (h) of sub-section (1) of section 10 of the Ordinance ~~rf:~~~~val shall be made in writing by the Trustees of the fund to the Commissioner and shall be accompanied by a copy of the instrument under which the fund is established, and by two copies of the rules and regulations of the fund and of the accounts of the fund for the last year for which such accounts have been made up. (2) The Trustees of the fund shall furnish to the Commissioner such further information as he may consider necessary to determine whether the fund shall be approved. (3) Any application for approval of a fund for any year of assessment ending not later than the 31st day of March, 1951, shall be made before the 31st ·day of March, 1951, and any application for approval of a fund for any year of assessment ending after the 31st day of March, 1951, shall be made before the end of the year of assessment for which approval is sought. (4) Subject to the provisions of sub-rule (5) of this rule approval given by the Commissioner for any year of assessment shall continue to have effect until the end of the year of assessment within which the Trustees give notice under the provisions of sub-rule (5) of rule 4, or until the date specified by the Commissioner in any notice given by him under sub-rule t3) of rule 4. (5) If any alteration in the rules, regulations, constitution, objects or conditions of a fund are made at any time after the date of application for approval, the Trustees shall forthwith notify the Commissioner in writing of such alteration, and, in default of such notification, any approval given shall, unless the Commissioner otherwise orders, be deemed to have been withdrawn as from the date on which the alteration took effect. 4. (1) The Commissioner may approve, as a fund for the Alfro~at purposes oiparagraph (h) of sub-section {1) of section 10 of the cor:!;. y Ordinance either as to the whole or as to a part only- sioner. (a) any pension scheme which, in his opinion, complies substantially with the conditions set out in the First Schedule hereto; (b) any provident or other scheme which in his opinion complies substantially with the conditions set out in the Second Schedule hereto; Return by employer of contributions to fund. Form of accounts of approved fund. Information to be supplied by Trustees of fund. (c) any scheme falling within the provisions of the Third Schedule hereto. (2) The Commissioner may at any time withdraw his approval of a fund which, in his opinion, no longer complies substantially with the conditions prescribed by these rules. (3) The Commissioner shall give to an applicant, in writing, notice of his approval or of the withdrawal of his approval of any fund as from a date specified in such notice, or of his refusal to approve any fund. (4) The Trustees of any approved fund may at any time give notice to the Commissioner of their desire that approval of the fund should be withdrawn whereupon the Commissioner shall give notice to such Trustees that the approval is withdrawn with effect from the 1st day of April next following the date of receipt of the Trustees' notice. 5. Where an employer deducts from the emoluments paid to an employee, or pays on behalf of that employee, any contributions to an approved fund, he shall include all such deductions or payments in the return which he is required, under the provisions of sub-section (2) of section 55 of the Ordinance, to prepare and deliver. 6. The accounts of an approved fund shall be maintained in such form and for such periods, and shall contain such particulars as the Commissioner may direct. .7. The Trustees of any fund approved under paragraphs (a) and (b) of sub-rule (I) of rule 4 shall, when required by notice from the Commissioner, within thirty days from the date of such notice send to the Commissioner- (a) a return containing- (i) the name and place of residence of every person resident in Sierra Leone in receipt of a pension or annuity from the fund, and, in the case of a fund established in Sierra Leone, the name and place of residence of every pei;Son wherever resident, in receipt of a pension or annuity from the fund, and (ii) the amount of the pension or annuity payable to each such pensioner or annuitant; (b) a copy of the accounts of the fund made up to the last· date prior to the date of such notice to which such accounts have been made up; and Pension and Provident Fund [Cap. 273 (c) such further information and particulars in connection with the fund as the Commissioner may require.