Revised Laws of Saint Lucia (2023)

• 1.   Short Title

• 2.   Interpretation

• 3.   Application for approval of tourism project

• 4.   Further information to be furnished by the applicant

• 5.   Interim approval of a project

• 6.   Form of Interim approval

• 7.   Revocation of interim approval

• 8.   Final approval of tourism product

• 9.   Licensing of tourism product

• 10.   Effective date of licensing

• 11.   Application of this Part to an approved tourism product

• 12.   Exemption from income tax for an approved tourism product

• 13.   Permits

• 14.   Procedure on application for grant of permit

• 15.   Form of permit

• 16.   Exemption from customs duty

• 17.   Refund

• 18.   Refund when duty not known

• 19.   Prohibited uses

• 20.   Authorised disposal of materials and articles

• 21.   Marking of exempt articles

• 22.   Inventory of exempt articles

• 23.   Revocation of permit

• 24.   Termination of permit

• 25.   Transfer of permit

• 26.   Remission or refund of customs duty

• 27.   Exercise by judge of discretion conferred on Comptroller of Inland Revenue

• 28.   Power to compound offences

• 29.   Regulations

• 30.   Pending applications under Hotel aids Act, 1959

• 31.   Licence under Hotel aids Act, 1959

• 32.   Savings