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Revised Laws of Saint Lucia
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TOURISM STIMULUS AND INVESTMENT ACT
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1. Short title
Revised Laws of Saint Lucia (2022)
Back to Revised Laws of Saint Lucia (2022)
Back to Table of Contents
1. Short title
This Act may be cited as the Tourism Stimulus and Investment Act.
Next
1. Short title
2. Interpretation
4. Supporting Information
5. Compliance
6. Exemption: income tax
7. Exemption: value added tax
8. Exemption: other taxes
9. Exemption: corporate tax
10. Determination by Cabinet
11. Order by Minister
12. Failure to comply with conditions specified by Cabinet
13. Exemption for financial institutions
14. Monitoring of compliance
15. Sale or transfer of an approved development
16. Provisions of other acts
17. Amendment of Schedules
18. Regulations
19. Savings
Schedule 1
7. Value added tax
12A. Other tax reliefs and exemptions
3. Application for an Approved Development
Schedule 2