ACT
(Acts 3 of 1982, 3 of 1984, 14 of 1998, 21 of 1999, 8 of 2002, 12 of 2003, 6 of 2006 and 1 of 2011)
Act 3 of 1982 .. in force 13 September 1982
Amended by Act 3 of 1984 .. in force 10 April 1984
Amended by Act 14 of 1998 .. in force 1 May 1998
Amended by Act 21 of 1999 .. in force 29 May 1999
Amended by Act 8 of 2002 .. in force 25 May 2002
Amended by Act 12 of 2003 .. in force 22 April 2003
Amended by Act 6 of 2006 .. in force 6 February 2006
Amended by Act 1 of 2011 .. in force 21 February 2011
ARRANGEMENT OF SECTIONS
| 1. | Short title |
| 2. | Interpretation |
| 3. | Levying of travel tax |
| 4. | Exemptions |
| 5. | Collection of travel tax |
| 6. | Travel tax payable to Comptroller |
| 6B. | Appointment of agent |
| 7. | Registration and records |
| 8. | Penalty |
| 9. | Refunds |
| 10. | Application of certain provisions of Income Tax Act |
| 11. | Criminal liability of corporations |
| 12. | Power to make regulations |
| Schedule | |
AN ACT to impose a tax for travel outside Saint Lucia and for connected matters.
Commencement [13 September 1982]