(1) A member of a visiting force shall be exempt from taxation in Saint Lucia on the salary and emoluments paid to him or her by a designated State and in respect of any tangible movable property that is in Saint Lucia temporarily by reason of his or her presence in Saint Lucia in that capacity.
(2) For the purpose of this section, the expression “member of a visiting force” does not include a Saint Lucian citizen resident or ordinarily resident in Saint Lucia.