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Revised Laws of Saint Lucia (2022)

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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

2. Interpretation

3. Specific eligibility criteria

4. Application for agriculture or fisheries incentives

7. Constitution of the Committee

8. Functions of the Committee

8B. Resignation

8F. Declaration of interest and abstention from voting

1. Short title and commencement

11. Form of an Order

13. Exemptions for duties and taxes

14. Licence to import

15. Alteration or revocation of an import licence

5. Application for renewal of incentives

6. Appointment of an Agriculture and Fisheries Incentives Committee

18. Income tax exemption

9. Order declaring an approved agricultural project

20. Deduction for capital expenditure

22. Appeals Board

12. Approved agricultural project

16. Record and inspection of imported agricultural inputs and articles

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

19. Computation of profits

21. Service charge exemptions

23. Power to amend the Schedules

24. Regulations