Revised Laws of Saint Lucia (2021)

5.   Functions of the Minister

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   (1)   For the purposes of an Agreement the Minister is the competent authority.

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   (2)   Subject to subsection (3), the Minister in performing his or her functions under this Act is not restricted by any arrangement, any law or any rule of law relating to confidentiality except as expressly provided for in the Agreement.

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   (3)   Nothing in this Act is construed so as to impose on the Minister any obligation to —

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      (a)     carry out administrative measures at variance with the laws and administrative practices of Saint Lucia;

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      (b)     assist where a request is not made in conformity with an Agreement;

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      (c)     supply information —

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         (i)     which is not obtainable under the laws or in the normal course of the administration of Saint Lucia,

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         (ii)     which would disclose any trade, business, industrial, commercial or professional secret or trade process,

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         (iii)     the disclosure of which would, in the judgment of the Government of Saint Lucia, be contrary to the national security or public policy of Saint Lucia,

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         (iv)     if the information requested is for the purpose of administering or enforcing a provision of the tax law of the requesting state, or any requirement connected therewith, which discriminates against a national of Saint Lucia as compared with a national of the requesting state in the same circumstances,

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         (v)     which relates to a matter under the laws of a requesting state that is barred by the applicable statute of limitations, or

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         (vi)     which is subject to legal privilege in accordance with the terms of an Agreement.

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   (4)   The Minister may in writing delegate to a public officer to discharge such of his or her functions as he or she thinks fit and on such terms and conditions as he or she may specify.

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   (5)   A public officer in discharging the functions delegated to him or her under subsection (4) is under every duty and has all the powers given to the Minister under this Act.