SAINT VINCENT.

 INCOME TAX ORDINANCE, 1967

 No. 21 of 1967.

 ARRANGEMENT OF SECTIONS.

 PART I.

 PRELIMINARY.

Section. Marginal Note.

 1. Short title and commencement.
 2. Interpretation.

 PART II.
 IMPOSITION OF TAX.
 3. Charge of Income Tax.
 4. Basis of assessment.

 PART III.
 EXEMPTIONS.
 5. Exemptions.
 6. Government loans.
 7. Relief to hotel proprietors and development companies.

 PART IV.
 COMPUTATION OF CHARGEABLE INCOME.
 8. Deductions allowed.
 9. Special deductions for capital expenditure.
 10. Deductions not to be allowed.
 11. Allowance for trade loss.
 12. Insurance and Shipping Companies.
 13. Trade by non-residents.
 14. Pension and Superannuation Funds.
 15. Books of account to be kept.

 PART V.
 PERSONS ASSESSABLE.
 16. Wife's Income.
 17. Deceased persons.
 18. Partnerships.
 19. Chargeability of trustees etc.