ACT
(Acts 6 of 2012, 18 of 2014 and 10 of 2015 and Statutory Instruments 142/2012, 29/2014, 44/2014, 72/2014)
Act 6 of 2012 .. in force 20 October 2012
Amended by Act 18 of 2014 .. in force 16 June 2014
Amended by S.I. 142/2012 .. in force 12 November 2012
Amended by S.I. 29/2014 .. in force 10 March 2014
Amended by S.I. 44/2014 .. in force 5 May 2014
Amended by S.I. 72/2014 .. in force 4 August 2014
Amended by Act 10 of 2015 .. in force 10 August 2015
ARRANGEMENT OF SECTIONS
| 1. | Short title |
| 2. | Interpretation |
| 3. | Binding of the Crown |
| 4. | Purpose of this Act |
| 5. | Functions of the Minister |
| 6. | Procedure in respect of a request |
| 7. | Power to require production of information |
| 8. | Power to enter premises to obtain information |
| 9. | Procedure for dealing with information received by the Minister under sections 7 and 8 |
| 9A. | Unauthorised access and inspection of information |
| 10. | Depositions and documents |
| 11. | Interview or examination |
| 12. | Confidentiality with regard to a request |
| 13. | Judicial review or other action |
| 14. | Service of documents |
| 15. | Amendment of Schedule |
| 16. | Regulations |
| Schedule | |
AN ACT to implement international agreements between Saint Lucia and foreign states providing for cooperation in tax matters including the exchange of information, and for related matters.
Commencement [20 October 2012]