2023 Laws not yet authenticated through a Commencement Order

Revised Laws of Saint Lucia (2023)

ACT

(Acts 4 of 1963, 39 of 1965 and 15 of 1966)

Act 4 of 1963 .. in force 2 March 1963

Amended by Act 39 of 1965 .. in force 1 January 1966

Amended by Act 15 of 1966 .. in force 15 October 1966

ARRANGEMENT OF SECTIONS

1.Short title
2.Interpretation
3.Application for declaration of approved enterprise and approved company
4.Information on application for development order
5.Development order
6.Objections to proposed order
7.Limitations on power to make development order where applicant recognised under other incentive legislation
8.Contents of a development order
9.Declared benefits in general
10.Amendment of development order
11.Transfer of declared benefit
12.Change of name of development company
13.Relief from customs duty
14.Provisions for exempting goods used for specified purposes from customs duty
15.Amendment of Schedule 2
16.Special provisions relating to articles imported free of customs duty
17.Restriction upon disposition of articles imported with declared benefits as to customs duty
18.Report of accounts
19.Provisions relating to employment
20.Provisions relating to revocation of order
21.Offences
Schedule 1
Schedule 2

AN ACT to encourage the establishment, conduct and expansion of development enterprises in Saint Lucia, and to make provision for the granting of certain relief from customs duties and income tax to companies engaging in such enterprises and for purposes incidental to and connected with any of the foregoing purposes.

Commencement [2 March 1963]