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Revised Laws of Saint Lucia
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INTERNATIONAL TRUST ACT
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1. Short title
Revised Laws of Saint Lucia (2023)
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PART 1
SHORT TITLE AND INTERPRETATION
1. Short title
This Act may be cited as the International Trusts Act.
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1. Short title
3. Trusts, trustees and beneficiaries generally
5. Designation of Registrar and Deputy Registrars
6. Indemnity of officers
7. Registered office
8. Application for registration
9. Registration
11. Language and translation
12. Fees payable to Registrar
13. Cancellation of registration
14. Appeals against cancellation
15. Validity of international trust
16. Presumption of irrevocability
17. Duration of trust and accumulation of income
18. Retention of control by settlor
19. Protective international trusts
20. Charitable international trusts
22. Extension of cy-pres
23. Protector of a trust
24. Failure or lapse of interest
25. Failure of charitable international trusts
26. Termination of international trust
27. Liability for breach of trust
28. Constructive trusts
29. Tracing trust property
30. Beneficiary may relieve or indemnify trustee
31. Power to relieve trustee from personal liability
32. Proper law of trust
33. Change of proper law
35. Jurisdiction of the Court
36. Court's determination of validity
37. Saving of certain rights
38. Extent of invalidity for creditors
39. Foreign judgments not enforceable
40. Application for directions
41. Payment of costs
42. Limitation on commencement of proceedings
43. Security for costs
44. Scope
45. Avoidance of fraud
46. Limitations
47. Application
49. Extent of avoidance of relevant dispositions
50. Statute of Elizabeth not applicable
51. Exemptions of international trusts and Saint Lucia trusts from income tax
53. Confidentiality
54. Investments
55. Bankruptcy
56. Regulations
57. Transitional
2. Interpretation
4. Application of Act
8. (Amended by Act 21 of 2003 and Repealed by Act 15 of 2018)
9. (Repealed by Act 15 of 2018)
10. Qualifications for trust to be or remain registered
21. Trusts for non-charitable purposes
34. Exclusion of heirship, community of property and other rights arising under foreign laws
48. Certain rights
52. Records
International Trust (Forms) Regulations – Section 56