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(2) Notwithstanding subsection (I), the defaulter may apply to a Judge for relief against the disability imposed by this section and the Judge, on being satisfied that the default was accidental or due to inadvertence or some other suffi- cient cause or that on other grounds it is just and equitable to grant relief, ma...
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(3) Nothing herein contained shall prejudice rights of any other parties as against the defaulter in respect of such contract. (4) Where any action or proceeding is commenced by any other party against the defaulter to enforce the rights 8 CAP. 63) Business Names LAWS OF ANTIGUA AND BARBUDA Penalty for false statemen...
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Duty to furnish particulars to Registrar. of such party in respect of such contract, nothing herein con- tained shall preclude the defaulter from enforcing in that action or proceeding, by way of counterclaim, set-off or other- wise, such rights as he may have against the party in respect of such contract.
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(5) Without prejudice to the power of a Judge to grant relief under this section, where any proceedings to enforce any contract is commenced by a defaulter in any magistrate's court such court may, as respects that contract, grant such relief as aforesaid. 1 .
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1 . Where any statement required to be furnished under this Act contains any matter which is false in any material particular to the knowledge of any person signing it, that person shall, on summary conviction, be liable to imprisonment for three months or to a fine of one thousand dollars, or to both such imprisonmen...
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12. (1) The Registrar may require any person to fur- nish to him such particulars as appear necessary to him for the purpose of ascertaining whether or not such person or the firm of which such person is a partner should be registered under this Act or an alteration made in the registered par- ticulars and may also in...
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(2) Any such person when so required who fails to supply such particulars as it is in his power to give or fur- nishes particulars which are false in any material particular shall on summary conviction be liable to a fine of one thou- sand dollars and to imprisonment for six months.
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(3) Where from any information so furnished it appears to the Registrar that any firm or person ought to be registered under this Act or an alteration ought to be made in the registered particulars, the Registrar may require the firm or person to furnish to him the required particulars within such time as may be allowe...
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63 person is required by the Registrar under this section to fur- nish particulars to him. 13. O n receiving any statement or statutory declara- Registrar to file tion made in pursuance of this Act, the Registrar shall cause ~ ~ the same to be filed, and he shall send by post or deliver of registration.
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a certificate of the registration thereof to the firm or person registering and the certificate or a certified copy thereof shall be kept exhibited in a conspicuous position at the principal place of business of the firm or individual, and if not kept so exhibited, every partner in the firm or the person, as the case m...
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and persons registered under this Act. 15. (1) Where any firm or individual registered under f;,",";;:,": this Act ceases to carry on business, it shall be the duty of register.
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the persons who were partners in the firm at the time when it ceased to carry on business or the individual, or, if he is dead, his personal representative, within three months after the business has ceased to be carried on, to send by post or deliver to the Registrar notice in the prescribed form that the firm or indi...
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(2) Any person whose duty it is to give such notice who fails to do so within such time as aforesaid shall be liable on summary conviction to a fine of one thousand dollars. (3) O n receipt of such notice the Registrar may remove the firm or individual from the register.
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(4) Where the Registrar has reasonable cause to believe that any firm or individual registered under this Act is not carrying on business, he may send to the firm or individual by registered post a notice that, unless an answer is received to such notice within one month from the date thereof, the firm or individual ma...
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(5) Where the Registrar either receives an answer from the firm or individual to the effect that the firm or individual is not carrying on business or does not within one month 10 C A P . 63) Business Names LAWS OF ANTIGUA AND BARBUDA Misleading business names. after sending the notice receive an answer, he may remov...
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(1) Where any business name under which the business of a firm or individual is carried on contains any word which, in the opinion of the Registrar is calculated to lead to the belief that the business is under the ownership or control of Antigua and Barbuda citizens and the Registrar is satisfied that the nationality ...
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(2) Any person aggrieved by a decision of the Registrar under this section may appeal to a Judge whose decision shall be final. (3) The registration of a business name under this Act shall not be construed as authorising the use of that name if apart from such registration the use thereof could be prohibited. Inspect...
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Inspection of statements registered. 17. (1) Any person may inspect the documents filed by the Registrar on payment of such fees as may be prescribed and any person may require a certificate of the registration of any firm or person or a copy extract from any registered statement to be certified by the Registrar or D...
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(2) A certificate of registration, or a copy or extract from any statement registered under this Act, duly certified to be a true copy or extract under the hand of the Registrar or the Deputy Registrar (whom it shall be necessary to prove to be the Registrar or Deputy Registrar) shall, in all legal proceedings, civil o...
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Power to make rules. 18. The Minister may make rules- (a) prescribing the forms to be used under this Act; (6) providing generally for the conduct and regula- tion of registration under this Act and for any matters incidental thereto. LAWS OF ANTIGUA AND BARBUDA Business Names (CAP. 63 11 19. (1) There shall be pa...
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Schedule. (2) All fees received under subsection (1) shall be paid by the Registrar into the Consolidated Fund. (3) The Minister responsible for Finance may at any time by order amend the Second Schedule by increasing or reducing any fees specified in the Schedule. (4) An order made under subsection (3) shall be sub...
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Act to be registered shall, in all trade catalogues, trade cir- culars, showcards and business letters, on or in which the business name appears and which are issued or sent by the individual or firm to any part of Antigua andBarbuda have mentioned in legible characters- (a) in the case of an individual, his present ch...
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(2) Where default is made in compliance with this sec- tion the individual or, as the case may be, every member of the firm shall be liable on summary conviction for each offence to a fine of five hundred dollars; but no proceedings shall be instituted under this section except by or with the consent of the Director of...
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2 1. Where a corporation is guilty of a n offence under this Act every director, secretary and officer of the corpora- tion who is knowingly a party to the default shall be guilty of a like offence and liable to a like penalty. Expenses. 22. All expenses incurred in carrying out the provi- sions of this Act shall b...
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FIRST SCHEDULE (Section 4) Where the firm, individual or The present christian name and, if that nationality is not the corporation required to be registered carries on business as nationality of origin, the na- tionality of origin, and usual nominee or trustee.
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residence, or, as the case may be, the corporate name, of every person or corporation on whose behalf the business is carried on: Provided that if the business is carried on under any trust and any of the beneficiaries are a class of children or other per- sons, description of the class shall be sufficient.
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Where the firm, individual or The business name and address to be of the firm or person as agent corporation required for three or more foreign firms registered carries on business as it shall be sufficient to state the general agent for any foreign fact that the business is so car- firm. ried on, specifying the count...
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63 SECOND SCHEDULE (Section 19) Fees $ 1. By any firm or person furnishing a statement of particulars required by section 5 which fee shall cover the issue of one certificate of registration ................ 100.00 2. By any firm or person furnishing and register- ing any particulars required by the First Schedule wh...
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By any firm or person furnishing a statement of any change within the meaning of section 8, which fee shall cover the issue of one certificate of the registra- tion of such statement .......................................... 50.00 4. By any firm or person sending or delivering a notice under section 15 that the firm ...
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By any person inspecting under section 17 the documents filed by the Registar, for each inspection. 10.00 6. By any person requiring under section 17- (a) a certificate of registration of any firm or person ........................................ 50.00 ( 6 ) a copy of or extract from any registered statement certifi...
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Inland Revenue Department Unincorporated Business Tax (UBT) Frequently Asked Questions Ministry of Finance and Corporate Governance Inland Revenue Department Woods Centre, Friars Hill Road St. John’s, Antigua Unincorporated Business Tax (UBT) FAQ 1. When did the UBT come into effect? Answer The Unincorporated Busines...
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What income is subject to tax under the UBT? Answer: All self-employed business income from sole-proprietorships, partnerships and any other businesses deemed an unincorporated business. 3. What types of businesses are commonly registered as Unincorporated Businesses?
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Answer: These include but are NOT limited to; persons involved in the rental of commercial and residential property, car rentals and used car dealers, hairdressers, barbers, food vendors, taxi operators, car rentals, entertainment operators (DJs, promoters), night club operators, photographers, tailors/seamstresses, on...
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), hucksters, landscapers and grass cutters, village shops, boat maintenance personnel and all other sole- traders and partnership businesses 4. What is the UBT charged on? Answer: UBT is charged on the net income of the business; i.e. the sales minus expenses exclusively for the operation of the business (not inclu...
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Answer: If the business is operating in the given name of the owner (as stated on the owner’s birth certificate) then the owner can come directly to the Inland Revenue Department and register his/her business. If the business is operating in another name then the business must be registered at Intellectual Property be...
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Answer: Business owners must have the following: - Both certificates from Intellectual Property (see question 5 above) - Passport/Birth certificate and Social Security picture ID - Non-nationals: Passport along with Self-employed work permit The business owner will be required to fill out the UBT 001 form and the F16 f...
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Registration Fee (R02) Form-due on or before January 31st each year. 2. Quarterly Forms (F14)- March 31st due April 15th June 30th due July 15th September 30th due October 15th December 31st due January 15th 3. Annual return (F15 form) – due March 31st each year 8. What kind of expenses am I allowed to claim when m...
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Answer: The general rule as outlined in the tax law is that a business owner can claim all expenses that are incurred in order for the business to earn income. No personal (expenses outside of the business) are allowed. 9. Is there a fee that I should pay in order to register my business at the Inland Revenue Depart...
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The registration fee form is a filing requirement for all registered unincorporated businesses. This should be filed by January 31st each year or within one (1) month of registering a new business. The amount to be paid is based on the gross income for the previous income year (see below). For newly registered busin...
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The registration fee paid goes towards the annual tax liability and is the minimum tax liability for the business. Category 1 2 3 4 Gross Income $0 to $29,999 $30,000 to $60,000 $60,001 to 300,000 $300,001 and over Annual Registration Fee 0 (file a nil remittance form) $200 $300 $400 10. What are the tax rates for UB...
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Answer: Unincorporated Business Type Sole Trader Partnership Two Partners Partnership Three Partners Partnership Four Partners Partnership Five Partners and Over Tax Band (Chargeable Income) $0 to $42,000 $42,001 to $186,000 $186,001 and over $0 to $84,000 $84,001 to $228,000 $228,001 and over $0 to $126,000 $126,001 t...
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If I own and rent property in Antigua and Barbuda but I do not reside on island, how am I taxed? Answer: Non-residents who earn rental income are taxed at a rate of 12.5% on every dollar earned (Withholding tax). The property owner is required to retain a property management agent who will be responsible for filing t...
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Will I be penalized not filing by the due date? Answer: Yes you will be penalized for failure to submit your tax filing by the required due date. See question #7 for due dates. Penalty is equal to the greater of: a. 5% of the amount of tax owing b. Penalty of $500 13. If I am registering for the first time what a...
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Both the taxpayer and the Officer will look at the projected income of the business (this could be based on the industry that business is operating in or the business plan for the business) to see if it is likely that at the end of the income period the business will have a tax liability. If it is likely that the busi...
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Amounts paid on the quarterly remittances are offset against the final tax liability for the business. 14. I am registered with the Inland Revenue Department but have changed my business name. What do I do? Answer: If the business is registered at Intellectual Property, the change must be made there first. The cha...
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You are required to complete the UBT001 registration form indicating “modify an existing enterprise” and attaching a copy of the change document. Presenting your request in letter form and attaching a copy of the change document is also acceptable. 15. Do I have to re-register with the Intellectual Property if I exp...
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Answer: If your current business is a sole proprietorship, then no, you need not re-register if you add multiple business activities. However, Intellectual Property will have to add the new business activity to your current registration. You will then present this change to your registration to the Inland Revenue Dep...
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Once you are changing to a partnership (changing from a sole proprietorship to a partnership), then yes, this is a new registration that should be made at the Intellectual Property office. The Inland Revenue Department process is the same as in 5, 6 and 9 above. 16. What do I do if I decide to close my business, whe...
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The letter should state the effective date of closure. All outstanding filing and payment obligations will have to be made up to the official date of closure. For temporary closure the Department must also be notified in writing. The temporary closure date must also be stated in the letter. All payment obligations ...
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Once the business resumes operations, the Department must again be notified in writing and the official re-start date must be stated in the letter. ** All correspondences written to the Department must be addressed to: Commissioner of Inland Revenue Woods Centre, Friar’s Hill Road St. John’s, Antigua This document was...
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Telephone #: 468-9473/468-9536/468-9550/468-9496/464-6263 Email: irdtaxpayerservices@ab.gov.ag
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LAWS OF ANTIGUA AND BARBUDA Barbuda Local Government (CAP. 44 1 CHAPTER 44 T H E BARBUDA LOCAL GOVERNMENT ACT Arrangement of Sections Section PART I Preliminary 1. Short title. 2. Interpretation. Establishment and Composition of Council 3 . Establishment of Council. 4. Composition of Council. 5. Election of C...
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9. Vacancies and by-elections. Elections 10. Supervisor of Elections. 11. Returning Officers etc. 12. Electoral lists. 13. Elections. 14. Retirement, re-election and tenure of Office of elected members. 15.Dissolution of the Council. 2 CAP. 44) Barbuda Local Government LAWS OF ANTIGUA AND BARBUDA 16.Rules...
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20. Borrowing powers of Council. 21. Power to acquire land etc. Financial 22. Revenue and expenditure to be accounted for. 23. Use of money in Special Account. 24. Sources of revenue. 25. Estimates. 26. Provision of services to Council by Government. 27. Accounts. 28. Remission of Fees etc. 29. Prope...
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32.Duties and Powers of Secretary. 33. Casual workers. PART VIII Council Meetings and Procedure Thereat 34. Meetings of Council. 35. Majority decisions and casting votes. 36. Validity of proceedings. 3 7 . Members pecuniary interests. 38. Committees. LAWS OF ANTIGUA AND BARBUDA Barbuda Local Government (CA...
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42. Assessment and service thereof. 43. Land and house taxes how recoverable. 44. Power of tenants to deduct land or house tax from rent. 45. Allowances to members of Council. 46. Offences. 47. Omnibus penalty. 48. Special provision as to the election of Chairman and Deputy Chairman for purposes of electio...
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2. In this Act, unless the context otherwise requires- l n t e ~ r e t a t i O n . "Barbuda" or "the Island" means the Island of Barbuda; "Chairman" includes a temporary and an acting Chairman; 4 CAP. 44) Barbuda Local Government LAWS OF ANTIGUA AND BARBUDA "the Council" means the Barbuda Council established under t...
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42 "existing by-laws" means by-laws under the Barbuda Act, and specified in the Schedule hereto; ''public office" and "public officer" shall have the same meaning as that assigned to them in section 127 (1) of the Constitution; "the Minister" means the Minister of Finance; "the Secretary" means the person appointed und...
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3. (1) For .the purposes of this Act there shall be established a Council for Barbuda (in this Act referred to as "the Council") which shall administer the system of local Government for the Island constituted by this Act. (2) The Council shall be a body corporate by the name of "the Barbuda Council" with perpetual s...
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(3) The Island shall be subject to the jurisdiction of the Council which is hereby invested with the powers set out in this Act. (4) The Council shall be entitled to make contracts and may sue and be sued by the name of "The Barbuda Coun- cil", and may for all purposes be described by that name; and service on the Cou...
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44 5 ( 5 ) The Council shall have an official seal which shall be judicially noticed and shall be authenticated by the signature of the Secretary; and any document purporting to be sealed with the said seal so authenticated shall be receivable in evidence of the particulars so stated in that document.
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(6) Until the Council obtains a seal in accordance with the provisions of subsection ( 5 ) , a rubber stamp bearing the corporate name of the Council and authenticated as aforesaid may be used instead of such seal. 4. ( 1 ) The Council shall consist of the following per- Composition of Council.
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sons, that is to say- ( a ) the member of the House of Representatives for the constituency of Barbuda; ( b ) a member of the Senate who possesses the qualifications specified in subsection (1) of section 6; and (c) nine elected members.
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(2) When the Council first meets after this Act comes into force, and in January of every year, before it proceeds to the despatch of any other business, it shall elect two members to be the Chairman and Deputy Chairman respec- tively of the Council: Provided that in any year where an election is held pur- suant to sec...
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(3) For the purposes of subsection (2) the member refer- red to in paragraph ( a ) of subsection (1) shall preside at the meeting of the Council until a Chairman and Deputy Chair- man are chosen. 5 . ( 1 ) If during the life of the Council the Chairman ~ ~ ; ~ ~ a : a , " f e t , . or Deputy Chairman resigns or dies...
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6 CAP. 44) Barbuda Local Government LAWS OF ANTIGUA AND BARBUDA (2) The Deputy Chairman of the Council shall act as Chairman in the absence of the Chairman from any meeting, and if both the Chairman and Deputy Chairman are absent, the members present may elect a temporary Chairman from among themselves for the purpose...
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6. (1) Subject to the provisions of subsection (2) a per- son shall be qualified to be elected as a member of the Council if- Cap. 379.
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379. (a) he is a Commonwealth citizen of the age of eigh- teen years and upwards; and (b) was born in Barbuda, or is the child of parents at least one of whom was born in Barbuda, or has resided in Barbuda for a period of not less than three years immediately before the date of his nomination for elec- tion; and (6) i...
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(2) A person shall be disqualified from being elected as a member of the Council who- (a) is by virtue of his own act under any acknowledgement of allegiance, obedience or adherence to a foreign power or state; or (6) is an undischarged bankrupt having been so adjudged or declared bankrupt in Antigua and Barbuda; or (6...
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44 7 months and has not either suffered the punishment to which he was sentenced or such other punishment as may by competent authority have been substituted therefor, or received a free pardon; or ( e ) holds or is acting in any paid office or other place of profit in the gift or disposal of the Council; or Cf) is dis...
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7.
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If any elected member of the Council is absent from fp:titure of any three consecutive meetings of the Council without the leave of the Chairman, or is absent from Antigua and Barbuda for more than sixty days without such leave, or if any circumstances arise that, if he were not such a member, would cause him to be dis...
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8. Any member of the Council may resign his seat by writing under his hand addressed to the Chairman or, in the case of the Chairman, by writing under his hand addressed to the Secretary. of 9. (1) Should a vacancy arise among the elected :;;:::$;;;d members of the Council, whether through death, resigna- tion or an...
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44) Barbuda Local Government LAWS OF ANTIGUA AND BARBUDA the vacant seat shall be held on such date as the Governor- General may appoint under paragraph (c) of subsection ( 1 ) of section 13. ( 2 ) Upon the holding of a by-election to fill a vacancy as in subsection ( 1 ) provided, the member elected in such by-electi...
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Supervisor of Elections. 10. ( 1 ) The Governor-General shall appoint some fit and proper person to be Supervisor of Elections. Returning Officers etc. Electoral lists. ( 2 ) The Supervisor of Elections shall have charge of and exercise general supervision over the conduct of elections. 1 . The Supervisor of Ele...
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12. (1) The register of electors for an election shall be the register used for the purpose of the election to the House of Representatives of the member for the constituen- cy of Barbuda. ( 2 ) Any person whose name appears on the said register shall be entitled to vote in the election of a member to the Council. E...
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Elections. 13. holding of- ( 1 ) The Governor-General shall fix a date for the ( a ) the first election under this Act; ( 6 ) an election for the purposes of subsections (1) and (2) of section 14; LAWS OF ANTIGUA AND BARBUDA Barbuda Local Government (CAP.
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44 9 (c) a by-election following upon a vacancy among the elected members of the Council, so however that such date shall not be more than five weeks after the vacancy arose; and (d) any election following upon a dissolution of the Council; provided that such date shall not be more than eight weeks after the said disso...
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(2) When a date has been fixed by the Governor- General pursuant to subsection (1) for the holding of an elec- tion the Supervisor of Elections shall without delay cause notices announcing the same to be published in the Gazette and posted on the outer doors of the office of the Council, and of any church with the perm...
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(3) Ten days before the date fixed for an election or by-election the Returning Officer shall attend at ten o'clock in the morning until one o'clock in the afternoon of the same day at the office of the Council and shall receive the nomina- tions of persons qualified for election as members of the Coun- cil. Each cand...
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(4) If at one o'clock in the afternoon the number of candidates who have been validly nominated are equal to or less than the number of seats to be filled, the Returning Officer shall as soon as possible thereafter publicly declare those candidates to be duly elected and shall immediately notify the results of such ele...
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( 5 ) Where, pursuant to subsection (4) the notification to the Supervisor of Elections is to the effect that after declar- ing those candidates validly nominated to be duly elected, 10 CAP.
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44) Barbuda Local Government LAWS OF ANTIGUA AND BARBUDA a number of seats still remain to be filled, a fresh election shall be held on such date as the Governor-General may appoint, within a period of five weeks from the date on which the previous election had been fixed to take place, for the purpose of electing to t...
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If at such fresh election the said seats still remain unfilled, the Governor-General shall appoint persons duly qualified for membership of the Council to fill the vacant seats and such persons shall be deemed to be elected members of the Council. (6) If there shall be more candidates validly nominated than the number...
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(7) O n the date fixed for the election under the provi- sions of this section, the Presiding Officer shall attend at the place set apart for such election, and there between the hours of seven o'clock in the mornina and six o'clock in the afternoon, he shall receive and record the votes of those duly qualified to vote...
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(8) Voting shall be by secret ballot and as soon as pos- sible after the close of the polls the Returning Officer shall count the votes validly cast; the candidates or their duly authorised agents, not being more than one for each absent candidate, being then present if they so elect. The Return- ing Officer shall the...
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(9) Whenever there is an equality of valid votes between two or more candidates, the Returning Officer shall make a special return of the results of the election to the Secretary, and the Council shall have the right by resolution to choose one of such candidates to be the member of the Council. LAWS OF ANTIGUA AND BA...
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14. (1) At the expiration of a period of two years after Retirement, re- the first election under this Act, the four members elected tenure of office by the smallest number of votes shall retire from office but zl:i::: shall be eligible for re-election and an election shall be held on such date as the Governor-General...
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election and (2) The next election under this section shall take place at the expiration of two years after the election held pur- suant to subsection (I), when the five elected members who had hitherto not retired shall retire from office but shall be eligible for re-election; thereafter, subsequent elections shall be...
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(3) Subject to the provisions of subsection (1) the tenure of office of an elected member of the Council shall be four years. 15. The Council may at any time be dissolved at its Dissolution of the Council. own request signified by a resolution supported by a two- thirds majority of its members. 16. The Cabinet may...
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duct of elections under this Act, and until such rules have been made, the Elections Rules contained in the First Schedule to the Representation of the People Act, shall app- Cap. 379. ly mutatis mubndis to elections and by-elections held under this Act. 17. (1) A petition complaining of an undue return Election pet...
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or undue election of a member of the Council (in this sec- tion called an election petition) shall be presented and dealt with mutatis mutandis in accordance with Part I11 of the Representation of the People Act. Cap. 379. 12 CAP.
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Cap. 379. 12 CAP. 44) Barbuda Local Government LAWS OF ANTIGUA AND BARBUDA ( 2 ) An election petition may be presented by any one or more of the following persons, that is to say- ( a ) some person who voted or had a right to vote at the election to which the petition relates; ( b ) some person claiming to have been...
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1 ( 1 ) The Cabinet may, save as respects the matters and things specified in subsection ( 2 ) of this section, give general or special directions to the Council as to the policy the Council should follow in the exercise of the powers and functions of the Council under this Act or any other law.
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( 2 ) In the exercise by the Council of its powers and func- tions under this Act it shall be the responsibility and duty of the Council- ( a ) to administer agriculture and forestry; ( b ) to administer public health, medical and sanitary facilities and services; (c) to administer and regulate the provision of elec- t...
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(3) Subject to the provisions of subsection (1) of this section, it shall be the general duty of the Council- (a) further to the provisions of subsection ( 2 ) (e) of this section, to provide for the collection and expen- diture for the benefit and improvement of Barbuda of LAWS OF ANTIGUA AND BARBUDA Barbuda Local Gov...
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(4) Subject to the provisions of subsection (1) of this section and without prejudice to the generality of the other provisions of this section, it shall, further to the provisions of subsection (2) of this section, be the duty of the Council- ( a ) to improve and maintain public buildings, wharves and harbour faciliti...
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14 CAP.
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44) Barbuda Local Government LAWS OF ANTIGUA AND BARBUDA (5) Where in the opinion of a relevant authority the co-operation and assistance of the Council would facilitate the implementation or execution of any public business that is the responsibility of that relevant authority under and by virtue of the Constitution, ...
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(6) Where in the opinion of the Council the co-operation and assistance of a relevant authority are required to enable the Council to discharge any of its powers, functions or duties under this Act, it shall be lawful for the Council to consult with that relevant authority in the matter and, in that event, the relevant...
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