http://www.legislation.gov.uk/uksi/1950/750/signature/made
The Double Taxation Relief (Taxes on Income) (Gilbert and Ellice Islands Colony) Order 1950
Westlaw
King's Printer of Acts of Parliament
2011-05-19
INCOME TAX
The Finance (No. 2) Act, 1945,
provides for double taxation arrangements with other countries to be given
statutory effect by Order in Council. Any such Order is required to be laid
before the House of Commons in draft. Under the Arrangement with the Gilbert
and Ellice Islands Colony which is scheduled to this Order, certain classes
of income derived from one country by a resident of the other country are
(subject to certain conditions) to be exempt from tax in the former country;
these classes are shipping and air transport profits, certain trading profits
not arising through a “permanent establishment”, patent and copyright
royalties, pensions other than Government pensions, purchased annuities and
earnings of temporary business visitors. Government salaries are normally
to be taxed by the paying Government only. Remuneration of visiting professors
and teachers is to be exempt in the country visited.
E. C. E. Leadbitter