2. Interpretation
In this Act —
“Agreement” means a treaty, convention or any other international agreement that makes provision for the exchange of information with respect to tax matters between a requesting state and Saint Lucia, as identified in the Schedule; (Substituted by Act 18 of 2014)
“information” means any fact, statement or record in any form;
“judge” means a judge of the High Court of Saint Lucia;
“Minister” means the Minister responsible for Finance;
“person” includes an individual, a trust, a body corporate or an unincorporated body and a partnership and every other juridical person; (Substituted by Act 10 of 2015)
“premises” includes any place and any means of transport;
“records” includes any underlying documentation, accounting record, ownership information, accounts, books and documents kept and maintained to prepare tax returns and financial statements, including, a general or subsidiary ledger, a sales receipt or an invoice; (Inserted by Act 10 of 2015)
“request” means a request under section 6;
“requesting state” means the party to an Agreement that is making a request to be supplied with information;
“underlying documentation” means any medium by which information is recorded in relation to a transaction or other business relation, and includes an invoice or contract. (Inserted by Act 10 of 2015)