Revised Laws of Saint Lucia (2021)

14.   Income

For purposes of this Act, the income of a person in public life is that which—

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    (a)     he or she acquired in or out of Saint Lucia and includes all perquisites or benefits direct or indirect and all income within the meaning of “income” under the Income Tax Act;

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    (b)     a spouse acquired in or out of Saint Lucia and includes all perquisites or benefits direct or indirect and all income within the meaning of “income” under the Income Tax Act.