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2023 Laws not yet authenticated through a Commencement Order

Revised Laws of Saint Lucia (2023)

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PART A
PROFESSIONAL SERVICES

1. Accounting Service

2. Management Consulting Service

3. Photographic Service

4. Architectural Service

5. Engineering Service

6. Integrated Engineering Service

7. Printing and Publishing Services

8. Veterinary Service

9. Medical and Dental Services

PART A PROFESSIONAL SERVICES

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

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

PART B CREATIVE INDUSTRIES

PART C INFORMATION & COMMUNICATIONS TECHNOLOGY SERVICES

PART D SPA AND WELLNESS SERVICES

PART 1 EXPORTS TO THE FOLLOWING TERRITORIES ARE NOT ELIGIBLE FOR EXPORT ALLOWANCE

PART 2 METHOD OF CALCULATING EXPORT ALLOWANCE

SUBSIDIARY LEGISLATION