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Revised Laws of Saint Lucia (2021)

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3. Non-application

(1) This Act does not apply to —
1. (a) an international business company, an international trust or international partnership that was incorporated or registered prior to the 31st day of December, 2018;
1. (b) a relevant entity exempted under section 10.

(2) Subsection (1)(a) does not apply after the 30th day of June, 2021.

3. Non-application

4. Competent Authority

5. Function of the Competent Authority

6. Delegation by the Competent Authority

7. Power to require the production of information

9. Power to declare a relevant entity

10. Power to exempt a relevant entity

14. Assessment by the Competent Authority

15. Notice to comply

16. Failure to adhere to notice to comply

17. Failure to adhere to notice to comply in a subsequent year of income

20. Confidential information

22. Indemnity against liability for acts done

25. Regulations

2. Interpretation

8. Power to enter premises to obtain information

11. Requirements for economic substance

11A. Investigative powers of the competent authority

12. Core income-generating activities

13. Economic substance return

18A. Provision of false information

23. Amendment of Schedule