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Revised Laws of Saint Lucia
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ECONOMIC SUBSTANCE ACT
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24. Guidelines
2023 Laws not yet authenticated through a Commencement Order
Revised Laws of Saint Lucia (2023)
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24. Guidelines
The Competent Authority may issue and revise guidelines made under this Act.
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24. Guidelines
1. Short title
2. Interpretation
3. Non-application
4. Competent Authority
5. Function of the Competent Authority
6. Delegation by the Competent Authority
7. Power to require the production of information
8. Power to enter premises to obtain information
9. Power to declare a relevant entity
10. Power to exempt a relevant entity
11. Requirements for economic substance
11A. Investigative powers of the competent authority
12. Core income-generating activities
13. Economic substance return
14. Assessment by the Competent Authority
15. Notice to comply
16. Failure to adhere to notice to comply
17. Failure to adhere to notice to comply in a subsequent year of income
18. Appeal
18A. Provision of false information
19. Avoidance
20. Confidential information
21. Secrecy
22. Indemnity against liability for acts done
23. Amendment of Schedule
24. Guidelines
25. Regulations
Schedule 1
Schedule 2
ACT
PRELIMINARY
1. Short title
2. Interpretation
3. Non-application
PART I ADMINISTRATION
4. Competent Authority
5. Function of the Competent Authority
6. Delegation by the Competent Authority
7. Power to require the production of information
8. Power to enter premises to obtain information
9. Power to declare a relevant entity
10. Power to exempt a relevant entity
PART II ECONOMIC SUBSTANCE REQUIREMENTS
11. Requirements for economic substance
11A. Investigative powers of the competent authority
12. Core income-generating activities
13. Economic substance return
14. Assessment by the Competent Authority
15. Notice to comply
16. Failure to adhere to notice to comply
17. Failure to adhere to notice to comply in a subsequent year of income
18. Appeal
18A. Provision of false information
PART III MISCELLANEOUS
19. Avoidance
20. Confidential information
21. Secrecy
22. Indemnity against liability for acts done
23. Amendment of Schedule
25. Regulations
Schedule 1
Schedule 2
SUBSIDIARY LEGISLATION