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Revised Laws of Saint Lucia (2023)

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Schedule 1

(Section 11)
Sections	106 to 112	Objections and Appeals
Section	115 to 116
	118 to 121	Payment, recovery and refund of tax.
	123 to 130
Sections	131 to 137	Civil penalties.

Sections	138
	140 to 143	Criminal proceedings
	146 to 147
(Inserted by Act 19 of 1999 and amended by Act 4 of 2006)

2. Interpretation

3. Tax on income premium of insurance companies

4. Rates of tax payable by life insurance business

5. Rates of tax payable by general insurance business

6. Time tax payable

8. Registration of Company

9. Keeping of records

10. Examination and ancillary powers

11. Application of certain provisions of the Income Tax Act

12. Exemptions and Regulations