Revised Laws of Saint Lucia (2023)

• 1. Short title

• 2. Interpretation

• 3. Agreement to have the force of law

• 3A. Competent Authority

• 4. Functions of the Competent Authority

• 4A. Delegation of functions

• 4B. Power to require the production of information

• 5. Power to enter premises to obtain information

• 6. Confidentiality protections

• 7. Immunity from suit

• 8. Due diligence requirements

• 9. Payment to Non-participating Financial Institution

• 10. Registration

• 11. Return

• 12. Communication of confidential information

• 13. Amendment and correction to return

• 14. Records

• 15. Service providers

• 16. Penalty

• 17. Liability to penalty

• 18. Assessment of penalty

• 19. Enforcement of penalty

• 20. Right to object to penalty

• 21. Procedure on objection to penalty

• 22. Notice of appeal

• 23. Refusal or failure to provide information

• 24. Anti-avoidance

• 25. Amendment of Schedule

• 26. Regulations

• Schedule 1

• Schedule 2

• Schedule 3

• SUBSIDIARY LEGISLATION