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2023 Laws not yet authenticated through a Commencement Order

Revised Laws of Saint Lucia (2023)

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2. Exemption

The Travel Tax Act does not apply to a person whose travel is for the purpose of attending the International Council of Nurses 2023 Congress in Montreal, Canada from the 1^st day of July, 2023 to the 5^th day of July, 2023, precedent by 5 days of Governance Meetings from the 27^th day of June, 2023 to the 1^st day of July, 2023.

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2. Interpretation

3. Levying of travel tax

5. Collection of travel tax

6. Travel tax payable to Comptroller

6B. Appointment of agent

7. Registration and records

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)

2. Passenger facility fee

Travel Tax (Exemption) Order – Section 4(k) (Statutory Instrument 75/2023)