Revised Laws of Saint Lucia (2022)

7C.   Grant or refusal of an application for partial waiver of tax on commercial property

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    (1)   The Comptroller may, after reviewing an application and the supporting documents under section 7B, in relation to a partial waiver under 7A—

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      (a)     grant a partial waiver;

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      (b)     refuse to grant a partial waiver;

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      (c)     request additional information.

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    (2)   Where the Comptroller refuses to grant a partial waiver, the Comptroller shall give the owner of the commercial property a written notice that includes the reasons for the refusal.

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      (Inserted by Act 7 of 2021)