No. 21. Income Tax. 1967.


 whose home is in the Colony, the whole of the gains or profits
 from any such trade, profession or vocation shall be deemed
 to have accrued in or to have been derived from the Colony:
 Provided also that tax shall not be payable in respect of
 any income arising outside of the Colony and accruing to any
 person who is in the Colony for some temporary purpose only
 and not with any intent to establish his residence therein and
 who has not actually resided in the Colony at one or more times
 for a period equal in the whole to six months in the basic year.

 Basis of 4. (1) Tax shall be charged, levied, collected and paid
 assessment, annually for each year of assessment upon the total chargeable
 income of any person for the basic year.
 (2) The basic year shall be the period of twelve months
 ending on the 31st December immediately preceding the year of
 assessment:
 Provided that where the Comptroller is satisfied that
 any person usually makes up the accounts of his trade, to some
 date other than the 31st day of December, he may permit the
 profits of that trade to be computed for the purposes of this
 Ordinance upon the income of the year terminating on such date
 and that year shall accordingly be deemed to be the basic year:
 Provided also that where such permission has been
 given in respect of any year of assessment the profits for each
 subsequent year of assessment shall be computed by reference
 to a basic year terminating on a like date:
 Provided also that where a change occurs in the date
 to which accounts are made up the Comptroller may make such
 adjustment for any year or years as in his opinion is just and
 reasonable.
 (3) Subject to the provisions of this Ordinance, tax
 shall be chargeable and charged for any year of assessment for
 which income arose in the basic year from the sources described
 in section 3 notwithstanding that no such income arose in the
 year of assessment.

 PART III.

 EXEMPTIONS.

 Exemptions. 5. There shall be exempt from the tax-
 (a) the official emoluments received by the Administra-
 tor of Saint Vincent;