Revised Laws of Saint Lucia (2022)

Housing (Income Tax Exemption) Regulations – Section 49  Editor's note: These Regulations are made under the Housing Act, 1966. This Act was repealed by the Saint Lucia National Housing Corporation Act, but these Regulations were continued in force under section 50.

(Statutory Instrument 36/1967)

Statutory Instrument 36/1967 .. in force 21 October 1967

ARRANGEMENT OF REGULATIONS

1.Citation
2.Tax free interest rate

HOUSING (INCOME TAX EXEMPTION) REGULATIONS – SECTION 49

Commencement [21 October 1967]

1.   Citation

These Regulations may be cited as the Housing (Income Tax Exemption) Regulations.

2.   Tax free interest rate

The tax free interest rate for the purposes of section 11A(2)(d) of the Income Tax Act, 1965 is 6% per annum.