2. Interpretation
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(1) In this Act —
“Agreement” means the Inter-Governmental Agreement made between the Government of Saint Lucia and Government of The United States of America for cooperation to facilitate the implementation of the Foreign Account Tax Compliance Act the text of which is set out in Schedule 1;
“appeal commissioners” means the Appeal commissioners appointed under section 108 of the Income Tax Act;
“Arrangement” means the Competent Authority Arrangement the text of which is set out in Schedule 2;
“Competent Authority” means the Minister under section 3A; (Inserted by Act 9 of 2021)
“Contracting Parties” means the parties to the Agreement;
“Court” means the High Court;
“information” means a fact, statement, document or record in any form; (Inserted by Act 9 of 2021)
“Minister” means Minister responsible for Finance;
“Minister” means Minister responsible for Finance;
“return” means a return under section 11.
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(2) In this Act any expression which is defined in the Agreement but not in this Act has the same meaning in this Act as in the Agreement.