Sugar Export Cess Act (No. 10 of 1947)

LAWS OF ANTIGUA AND BARBUDA Sugar Export Cess (CAP. 418 1 CHAPTER 418 THE SUGAR EXPORT CESS ACT Arrangement of Sections Section 1. Short title. 2. Interpretation. 3. Cess of $13.20 per ton. Declaration. 5. Payment of cess and establishment of funds. 6. Allocation of cess to funds. 7. Administration of funds. 8. Membership of bodies created by section not to constitute holding of public office. 9. Remuneration to members of bodies constituted under section 10. Cess to be allowed as a deduction under income tax laws. 11. Time for payment of cess. 12. Offences. SUGAR EXPORT CESS st January, This Act may be cited as the Sugar Export Cess Act. In this Act- Interpretation. "exporter" means the exporter or shipper of sugar and the term "shipper" in the case of a steamship or 4. 7(b). (1 2. 7(b) 1947.) 10/194'. 20/1951 18/1981 Short title. LAWS OF ANTIGUA AND BARBUDA CAP. 418) Sugar Export motor vessel includes the agent of the owner of such steamship or motor vessel. of $13.20 per ton. 3. (1) There shall be levied and paid on all sugar to this section applies a cess at the rate of thirteen dollars and twenty cents on every ton of such sugar received by the importer thereof. (2) This section applies to sugar manufactured in Antigua and Barbuda and exported (a) which is sold or is to be sold at a price negotiat ed annually pursuant to an Agreement entered into between the Ministry of Food on behalf of Her Majesty's Government in the United Kingdom and, inter the British West Sugar Association (Inc.) on behalf of the sugar industries and exporters in the British West and signed on the 21st day of December, 1951; or which is sold or is to be sold at a price per ton free on board not less than the net price per ton free on board of the sugar referred to in paragraph (a). The expression "net price per ton" means the sum obtained by deducting the cess specified in this section from the current price per ton free on board of the sugar in respect of which the term is used. Declaration. The exporter shall deliver to the General as soon as possible a declaration containing partic ulars of the weight and quantity of every shipment of sugar as received by the importer thereof. Payment 5 . The proceeds of the cess shall be paid by the and establishment funds. exporter to the Accountant-General who shall deposit the same in the proportions hereinafter provided in the follow ing funds which shall be established by the Accountant (a) The Sugar Industry Price Stabilization Fund; The Sugar Industry Rehabilitation Fund; and The Sugar Industry Labour Welfare Fund. 2 Cess of cess of whicfi alia, (b) 4. General ( b) ( c) Cess therefrom Indies Indies Accountant LAWS OF ANTIGUA AND BARBUDA Sugar Export (CAP. 418 3 6. The proceeds of each cess of thirteen dollars and twenty cents shall be allocated to the credit of and deposited in the funds established under this Act in the following pro portions, that is to say ( a ) The Sugar Industry Price Stabilization Fund, a pro portion of six dollars of such cess; (b) The Sugar Industry Rehabilitation Fund, a propor tion of four dollars and eighty cents of such cess; and (c) The Sugar Industry Labour Welfare Fund, a pro portion of two dollars and forty cents of such cess. 7. The Cabinet may make regulations- of funds. ( a ) for the management and control of the funds; (b) prescribing the constitution and powers of bodies which may be set up for the administration of the funds; (c) prescribing the purposes for which the funds may be used; and generally for effectually carrying out any of the purposes of or matters prescribed by this Act. 8. It is hereby declared that membership whether with or without remuneration or other allowance, of any bodies which may be constituted under the provisions of paragraph (b) of section for the administration of the funds does not constitute the holding of a public office within the meaning of the Constitution. (1) The Cabinet may authorize payment to Remuneration to members bers of any of the bodies which may be constituted under bodies the provisions of paragraph of section 7 for the tration of the funds, of such remuneration or other allowance as they may think fit: Provided that where any member of such bodies is a public officer he shall not be entitled to receive any such remuneration or allowance. (2) The remuneration or other allowance authorized by subsection (1) to be paid to members who are eligible Gess (d) 7 9. (b) mem Allocations of cess to funds. Administration Membership of bodies created by section 7(b) not to constitute holding of public office. of adminis- constituted undtl section 7(b). LAWS OF ANTIGUA AND BARBUDA 4 CAP. 418) Sugar Export Cess therefor shall be paid out of the monies of the fund which such members are appointed to administer. be The amount of cess paid into the Treasury in any allowed as a deduction year any sugar manufacturer may be allowed as a tion in ascertaining the chargeable income of that sugar tax laws. manufacturer for the purposes of the income tax laws for the time being in force in Antigua and Barbuda. payment (1) The amount levied under the provisions of of cess. section 3 shall be paid within four months after the date of exportation or, in the case of sugar exported before the date of the publication of this Act, within four months after the date of such publication in the Gazette. (2) In default of payment when due of any amount payable under this Act by an exporter, such amount, together with interest at the rate of five per centum per annum from the date the payment became due under subsection (1) shall, after demand for payment has been made by the Accountant-General, be recoverable as a debt due to the Government. Offences. Any person who makes a declaration required to be made by this Act knowing the same to be false in any mate rial particular shall be liable on summary conviction, to a fine not exceeding three thousand dollars or to imprisonment with or without hard labour for a period not exceeding six months. Ces.sto under income Time for 10. by 11. 12. deduc