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Revised Laws of Saint Lucia
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COMMUNITY TOURISM DEVELOPMENT ACT
Revised Laws of Saint Lucia (2023)
Back to Revised Laws of Saint Lucia (2023)
COMMUNITY TOURISM DEVELOPMENT ACT
ACT
PRELIMINARY
1. Short title
2. Interpretation
PART I ADMINISTRATION
Division 1 Community Tourism Agency
3. Establishment of the Agency
4. Functions of the Agency
5. Powers of the Agency
6. Principal place of business
7. Tax exempt status
8. Minister may give directions
Division 2 Board of the Agency
9. Constitution of the Board
10. Disqualification
11. Designation of the Chairperson and election of the Deputy Chairperson
12. Term of appointment
13. Functions of the Board
14. Powers of the Board
15. Delegation of functions or powers
16. Leave of absence
17. Resignation
18. Revocation
19. Vacancy
20. Temporary appointment
21. Meetings
22. Co-opting
23. Quorum
24. Declaration of interest and abstention from voting
25. Minutes of a meeting
26. Decisions of the Board
27. Seal
28. Signification of other documents
29. Service of documents
30. Board to regulate its own procedure
31. Remuneration
Division 3 Appointment of the Chief Executive Officer and Employees of the Agency
32. Appointment of the Chief Executive Officer
33. Functions of the Chief Executive Officer
34. Delegation of functions
35. Employees of the Agency
36. Oath or affirmation of secrecy and confidentiality
37. Protection from liability
Division 4 Finances of the Agency
38. Revenue of the Agency
39. Management of finances and application of revenue
40. Borrowing, lending, guaranteeing and other contingent liabilities
41. Estimates of revenue and expenditure
42. Strategic, financial, operational and business plan
43. Accounts and audit
44. Quarterly and annual reports
PART II PARTNERSHIP AGREEMENT
Division 1 Requirement for Partnership Agreement
45. Requirement for a partnership agreement
Division 2 Proposals
46. Proposal for a partnership agreement
47. Evaluation of a proposal for a partnership agreement
48. Consideration of a proposal for a partnership agreement by the Board
49. Approval of a proposal for a partnership agreement
50. Refusal of a proposal for a partnership agreement
51. Request for review
Division 3 Adhoc Review Committee
52. Appointment and composition of the Committee
53. Chairperson of the Committee
54. Functions of the Committee
55. Powers of the Committee
56. Meetings of the Committee
57. Declaration of interest and abstention from voting
58. Recommendation of the Committee
Division 4 Partnership Agreement
59. Offer of a partnership agreement
60. Contents of a partnership agreement
61. Execution of a partnership agreement
62. Effect of a partnership agreement
PART III TAX RELIEF, REGISTRATION AND MONITORING AN APPROVED PARTNERSHIP BUSINESS
Division 1 Tax Relief for and registration of an approved partnership business
63. Eligibility for a tax relief
64. Application for a tax relief
65. Power of the Minister to request further information
66. Submission of an application for a tax relief to Cabinet
67. Approval of an application for a tax relief
68. Order on grant of a tax relief
69. Transfer of status of approved partnership business and a tax relief
70. Suspension of an Order
71. Revocation of an Order
72. Retrospective effect
73. Requirement for registration of an approved partnership business
74. Collection and remittance of the tourism levy
Division 2 Monitoring and Compliance
75. Compliance with conditions for tax relief
76. Restriction on sale or other disposal of articles
77. Power to require the production of information
78. Inspection an approved partnership business
PART V MISCELLANEOUS
79. Fees
80. Amendment of Schedule 1 and Schedule 2
81. Guidelines
82. Regulations
Schedule 1
Schedule 2
SUBSIDIARY LEGISLATION
Community Tourism Development (Form of Proposal for Partnership Agreement) Regulations – Section 82 (Statutory Instrument 9/2023)
1. Citation
2. Form of proposal for partnership agreement
Schedule
Community Tourism (Appointment of the Board of the Community Tourism Agency) Notice – Section 9 (Statutory Instrument 34/2023)
1. Citation
2. Appointment of the Board of the Community Tourism Agency