Revised Laws of Saint Lucia (2021)

Schedule

(Section 2)

RELEVANT SECTOR

1.     Banking business.

2.     Insurance business.

3.     Shipping.

4.     International mutual funds business.

5.     Financing and leasing.

6.     Headquartering.

7.     Activities of a company holding tangible assets.

8.     Activities of a company holding intangible assets.

9.     Activities of a pure equity holding company.

10.     Distribution and service centre business.

11.     A combination of a business or activity carried on under paragraphs 1 to 10.

CHAPTER 15.23
ECONOMIC SUBSTANCE ACT

SUBSIDIARY LEGISLATION

No Subsidiary Legislation