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Revised Laws of Saint Lucia (2021)

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4. Denomination and management of duties

The duties imposed and regulated by this Act shall be denominated stamp duties, and shall be under the management of the Director of Finance and Planning, who has all necessary power and authority for carrying this Act into execution, subject however to the general control and direction of the Governor General.

4. Denomination and management of duties

2. Interpretation

3. Duties imposed

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

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”

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”

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

39. Duty chargeable on conveyance in part consideration of improvements

41. Sale of annuity or right not before in existence

42. Conveyance on any occasion except sale

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

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

26. Use of adhesive stamps on bills

36. Calculation of duty in respect of stock and securities

37. Calculation of duty in respect of periodical payments

40. Direction as to duty in certain cases

43. Exchange or partition