Constitution – Chapter 10 – Revenue allocation
Revenue allocation.
110.- (1) Subject to subsection (2), the proceeds of all taxes collected in Saint Christopher and Nevis under any law shall be shared between the Government and the Administration and the share of each shall be determined by reference to the proportion between the population of the island of Saint Christopher and the population of Saint Christopher and Nevis as a whole or, as the case may be, the population of the island of Nevis and the population of Saint Christopher and Nevis as a whole, as ascertained by reference to the latest available results of a census of those populations carried out in pursuance of a law enacted by Parliament.
(2) The share of the Administration under subsection (1) shall be subject to the following deductions-
a) a contribution to the cost of common services provided for Saint Christopher and Nevis by the Government; and
b) a contribution to the cost of meeting the debt charges for which the Government is responsible under section 75.
(3) The Governor-General may make rules for the purpose of giving effect to the provisions of this section and (without prejudice to the generality of the foregoing power) any such rules may make provisions-
a) for prescribing what services are to be regarded as common services;
b) for determining the contributions to be made by the Administration in relation to any common service so prescribed;
c) for determining the contributions to be made by the Administration in respect of the debt charges for which the Government is responsible, and
d) for prescribing the time at which and the manner in which calculations and payments (including provisions payments) are to be made.
(4) The powers of the Governor-General under subsection (3) shall be exercised by him on the advice of the Prime Minister but no such advice shall be given without the concurrence of the Premier.