Revised Laws of Saint Lucia (2023)

• 1. Short title and commencement

• 2. Interpretation

• 3. Specific eligibility criteria

• 4. Application for agriculture or fisheries incentives

• 5. Application for renewal of incentives

• 5A. Consideration of application by the Permanent Secretary

• 6. Appointment of an Agriculture and Fisheries Incentives Committee

• 7. Constitution of the Committee

• 8. Functions of the Committee

• 8A. Term of appointment

• 8B. Resignation

• 8C. Revocation

• 8D. Vacancy

• 8E. Meetings

• 8F. Declaration of interest and abstention from voting

• 9. Order declaring an approved agricultural or fisheries project

• 10. Retrospective effect

• 11. Form of an Order

• 12. Approved agricultural or fisheries project

• 13. Exemptions for duties and taxes

• 14. Licence to import

• 15. Alteration or revocation of an import licence

• 16. Record and inspection of imported agricultural or fisheries inputs

• 17. Sale or disposal of agricultural or fisheries inputs, commercial motor vehicle and other articles

• 18. Income tax exemption

• 19. Computation of profits

• 20. Deduction for capital expenditure

• 21. Service charge exemptions

• 22. Appeals Board

• 23. Power to amend the Schedules

• 24. Regulations

• Schedule 1

• Schedule 2

• Schedule 3

• Schedule 4