(1) There shall be raised, levied, collected and paid unto Her Majesty for the public use of Saint Lucia upon and in respect of the several instruments specified in the Schedule, the several duties in such Schedule specified, subject to the exemptions contained therein and in any Act in force.
(2) Cabinet may by regulations alter the said schedule by increasing or decreasing the amount of any of the duties therein specified or by annulling any of the said duties or by adding any instrument not specified in the said Schedule and imposing duties thereto or in any other manner as they may deem necessary.
(3) The provisions of this Act apply to every instrument which may be declared by this or any other Act to be liable to stamp duty.
(Amended by Act 5 of 1978)