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Revised Laws of Saint Lucia
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TRAVEL TAX ACT
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Schedule
2023 Laws not yet authenticated through a Commencement Order
Revised Laws of Saint Lucia (2023)
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Schedule
(Section 10)
Sections
106 to 112
Objections and Appeals
Sections
115 to 116
118 to 121
Payment, recovery and refund of tax.
123 to 130
Sections
131 to 137
Civil penalties.
Sections
138
140 to 143
Criminal proceedings.
146 to 147
(Inserted by Act 21 of 1999 and 6 of 2006)
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Schedule
ACT
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
SUBSIDIARY LEGISLATION
Travel Tax (Passenger Facility Fee) Order – Section 3 (Statutory Instrument 13/2003)
1. Citation
2. Passenger facility fee
Travel Tax (Exemption) Order – Section 4(k) (Statutory Instrument 75/2023)
1. Citation
2. Exemption