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2023 Laws not yet authenticated through a Commencement Order

Revised Laws of Saint Lucia (2023)

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10. Retrospective effect

Cabinet may give retrospective effect to an Order if it is satisfied that it is equitable for the benefits granted to have retrospective effect.

10. Retrospective effect

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

8F. Declaration of interest and abstention from voting

9. Order declaring an approved agricultural or fisheries project

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

PART 1 PRELIMINARY

1. Short title and commencement

2. Interpretation

PART 2 APPLICATION FOR AGRICULTURE AND FISHERIES INCENTIVES

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

PART 3 AGRICULTURE AND FISHERIES INCENTIVES COMMITTEE

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

8F. Declaration of interest and abstention from voting

PART 4 ORDER DECLARING AN APPROVED AGRICULTURAL OR FISHERIES PROJECT

(Heading amended by Act 8 of 2022)

9. Order declaring an approved agricultural or fisheries project

10. Retrospective effect

11. Form of an Order

12. Approved agricultural or fisheries project

PART 5 EXEMPTIONS

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

PART 6 APPEALS BOARD

22. Appeals Board

PART 7 MISCELLANEOUS

23. Power to amend the Schedules

24. Regulations

SUBSIDIARY LEGISLATION