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Legislative Drafting
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Revised Laws of Saint Lucia
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INSURANCE PREMIUM TAX ACT
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1. Short Title
Revised Laws of Saint Lucia (2022)
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1. Short Title
This Act may be cited as the Insurance Premium Tax Act.
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1. Short Title
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
7. Assessments
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
Schedule 1
Schedule 2