Revised Laws of Saint Lucia (2023)

• 1.   Short title

• 2.   Interpretation

• 3.   Duties imposed

• 4.   Denomination and management of duties

• 5.   Regulations

• 6.   Custody of stamps, dies, etc.

• 7.   Persons authorised to sell stamps

• 8.   Pre-payment necessary

• 9.   Allowance for spoiled stamps

• 10.   How instruments are to be written and stamped

• 11.   Instruments to be separately charged with duty in certain cases

• 12.   Facts and circumstances affecting duty to be set out in instruments

• 13.   Calculation of ad valorem duty in certain cases

• 14.   Cancellation of adhesive stamps

• 15.   Defacing adhesive stamps

• 16.   Appeal from assessment of stamp duty

• 17.   Auditor may admit unstamped voucher

• 18.   Production in evidence of unstamped documents

• 19.   Penalty upon stamping instruments after execution

• 20.   Instruments to be stamped before registering enrolling or filing

• 21.   Power of judge to compel production of document for inspection and verification as to stamp duty

• 22.   Duty on certificate of attorney-at-law or notary

• 23.   Appraisements to be written on stamped material

• 24.   Meaning of “bill of exchange”

• 25.   Meaning of “promissory note”

• 26.   Use of adhesive stamps on bills

• 27.   Stamping foreign bills and notes

• 28.   Bills and notes purporting to be drawn abroad

• 29.   Penalty for issuing, etc., unstamped bill or note

• 30.   Bills drawn in a set

• 31.   Bills of lading

• 32.   Meaning of “charter-party”

• 33.   Charter-party executed out of Saint Lucia

• 34.   Stamping charter-party after execution

• 35.   Meaning of “conveyance on sale”

• 36.   Calculation of duty in respect of stock and securities

• 37.   Calculation of duty in respect of periodical payments

• 38.   Duty chargeable on conveyance in consideration of debt, etc.

• 39.   Duty chargeable on conveyance in part consideration of improvements

• 40.   Direction as to duty in certain cases

• 41.   Sale of annuity or right not before in existence

• 42.   Conveyance on any occasion except sale

• 43.   Exchange or partition

• 44.   Agreement for a lease to be charged as a lease in certain cases

• 45.   Duty on lease in consideration of produce

• 46.   Direction as to duty on lease in certain cases

• 47.   Meaning of “hypothec”

• 48.   Duty on notarial protest

• 49.   Meaning of “policy of insurance”

• 50.   Meaning of “policy of sea insurance”

• 51.   Stamping of policy of insurance on ship under construction, etc.

• 52.   Contract to be in writing

• 53.   Policy for voyage and time

• 54.   Continuation clause in policy of sea insurance

• 55.   No policy valid unless stamped

• 56.   Legal alterations in policies

• 57.   Meaning of “receipt”

• 58.   Denoting of duty

• 59.   Stamping receipts after execution

• 60.   Offences in relation to receipts

• 61.   Conditions and agreements as to stamp duty void

• 62.   Assignments of life policy to be stamped before payment of money assured

• 63.   Governor General may direct fees to be paid in stamps

• 64.   Savings of notices issued under Stamp Act, 1881

• 65.   Licence to issue unstamped bank notes

• 66.   Offences in relation to dies and stamps

• 67.   Warrant to search for forged die, etc.

• 68.   Frauds in relation to adhesive stamps

• 69.   Frauds in relation to duties not specially provided for

• 70.   Penalty in certain cases

• 71.   Recovery of penalties

• 72.   Governor General may remit penalties and compound proceedings

• 73.   References to other enactments

• 74.   Promissory notes made before commencement of act

• 75.   Composition for duty on cheques

• Schedule