ACT
(Acts 2 of 1998 and 9 of 2014 and Statutory Instruments 118/2000, 65/2001, 11/2003, 82/2009, 60/2013, 61/2013, 65/2015, 71/2017, 78/2017, 62/2018, 22/2020, 88/2020, 140/2020 and 56/2021)
Act 2 of 1998 .. in force 24 January 1998
Amended by S.I. 118/2000 .. in force 3 June 2000
Amended by S.I. 65/2001 .. in force 19 May 2001
Amended by S.I. 11/2003 .. in force 3 February 2003
Amended by S.I. 82/2009 .. in force 3 August 2009
Amended by S.I. 60/2013 .. in force 30 May 2013 (Terminated 1 June 2018)
Amended by S.I. 61/2013 .. in force 2 September 2013
Amended by Act 9 of 2014 .. in force 12 May 2014
Amended by S.I. 65/2015 .. in force 8 July 2015
Amended by S.I. 71/2017 .. in force 10 July 2017 (Revoked by S.I. 78 of 2017)
Amended by S.I. 78/2017 .. in force 2 August 2017
Amended by S.I. 62/2018 .. in force 6 August 2018
Amended by S.I. 22/2020 .. in force 2 March 2020
Amended by S.I. 88/2020 .. in force 8 June 2020
Amended by S.I. 140/2020 .. in force 14 September 2020
Amended by S.I. 56/2021 .. in force 15 March 2021
ARRANGEMENT OF SECTIONS
| 1. | Short title |
| 2. | Interpretation |
| 3. | Special Development Areas |
| 4. | Approved developer |
| 5. | Compliance |
| 6. | Exemption from income tax |
| 7. | Exemption from other taxes |
| 8. | Incentives |
| 9. | Industrial building allowances |
| 10. | Commercial building allowances |
| 11. | No annual allowance to an approved developer |
| 12. | Rules in respect of allowances |
| 13. | Non- entitlement to claim |
| 14. | Regulations |
| Schedule 1 | |
| Schedule 2 | |
| Schedule 3 | |
AN ACT to rectify the uneven development in Saint Lucia by designating certain areas as special development areas, providing relief to persons carrying out specified activities in these areas and to persons financing such activities.
Commencement [24 January 1998]