2. Interpretation
-
In this Act, unless the context otherwise requires—
“by-law” means any by-law made under the authority of this Act and for the time being in force;
“clear income” means the gross income received by a person for his or her own use, less such payments made by him or her as would be allowable as deductions – expecting those allowed in respect of earned income, residence in Saint Lucia, British nationality, a wife, children and life insurance premiums – in arriving at a taxable income under the provisions of any Income Tax Act for the time being in force in Saint Lucia;
“clerk” means the clerk of the local authority appointed under section 15 of this Act;
“house” includes any building or erection whatever;
“local authority” means town council, village council or other district council constituted under this Act;
“lot of land” includes a vacant lot;
“Minister” means the Minister responsible for local government; (Inserted by Act 22 of 1970)
“person” includes woman;
“proprietor” includes any person in whose name any lot of land is rated for taxes in the assessment list;
“resident” means in relation to the district in respect of which a residence qualification is claimed, being ordinarily resident in the district for a period of 6 months or more and since the completion of such period of residence not having been ordinarily resident in any other place outside the district for a period of 6 months or more.