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Revised Laws of Saint Lucia
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FISCAL INCENTIVES ACT
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PART 1 EXPORTS TO THE FOLLOWING TERRITORIES ARE NOT ELIGIBLE FOR EXPORT ALLOWANCE
2023 Laws not yet authenticated through a Commencement Order
Revised Laws of Saint Lucia (2023)
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PART 1
EXPORTS TO THE FOLLOWING TERRITORIES ARE NOT ELIGIBLE FOR EXPORT ALLOWANCEDelete whichever is necessary.
Antigua
St. Kitts/Nevis/Anguilla
Barbados
Montserrat
Belize
Saint Lucia
Dominica
St. Vincent
Grenada
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PART 1 EXPORTS TO THE FOLLOWING TERRITORIES ARE NOT ELIGIBLE FOR EXPORT ALLOWANCE
ACT
1. Short Title
2. Interpretation
3. Computation of local value added
4. Value of imported raw material to determine value of component
5. Approved product or service
6. Declaration of approved enterprise
7. Licence to import
8. Record and inspection of articles
9. Restriction on sale or other disposal of articles
10. Benefits may be granted to certain enterprises
11. Benefits for enterprise engaged in highly capITal intensive industry
12. Exemption from income tax
12A. Exemption from customs duty and excise tax
13. Computation
14. Deduction for capital expenditure
15. Losses may be carried forwarded for the purpose of set-off
16. Export allowance may be granted
17. Power of Cabinet in the event of delay in commencement of construction or manufacture
18. Restriction on use of factory
19. Performance of enterprise to be appraised
20. Dividends
21. Interest not to be exempted from income tax
22. Transfer of status of approved enterprise
23. Effect of change of corporate name
24. Development status not to be conferred
24A. Amendment of Schedules
25. Regulations
26. Retrospective effect
Schedule 1
Schedule 1A
PART A PROFESSIONAL SERVICES
PART B CREATIVE INDUSTRIES
PART C INFORMATION & COMMUNICATIONS TECHNOLOGY SERVICES
PART D SPA AND WELLNESS SERVICES
Schedule 2
PART 2 METHOD OF CALCULATING EXPORT ALLOWANCE
Schedule 3
Schedule 4
Schedule 5
SUBSIDIARY LEGISLATION