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2023 Laws not yet authenticated through a Commencement Order

Revised Laws of Saint Lucia (2023)

Back to Revised Laws of Saint Lucia (2023)

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32. Exemption from taxes etc.

The Authority is exempt from the payment of taxes, levies, duties and fees on income, property and documents.

32. Exemption from taxes etc.

1. Short title and commencement

2. Interpretation

3. Establishment of the Authority

5. Board of the Authority

6. Chairperson and Deputy Chairperson

7. Executive Director

9. Advisory committees

10. Responsibilities of the Authority

11. Objects of the Authority

12. Regulation of own procedures and other powers of the Authority

13. Powers, duties and functions of the Authority

14. Core guiding principles

15. Power to issue guidelines

16. Meetings of the Board

17. Oath of secrecy and confidentiality

18. Protection from liability

19. Declaration of interest and abstention from voting

20. Duration of appointment

21. Resignation

24. Remuneration

25. Expenses of the Authority

26. Financial year, budget and plan of action

29. Annual report

30. Power to delegate functions or powers

31. Publication by the Authority

33. Reporting by regulated entities

34. Auditing requirements

35. Prohibition on advertising likely to mislead

36. Disclosure and access to books and records and examination by Authority

37. Authority's powers and measures for preventing adverse consequences

38. Exchange of information

40. Fee for late filing

41. Debt due to the Authority

42. General penalty

43. Amendment of enactments

44. Additional powers of the Authority

46. Amendment of Schedules

47. Regulations

48. Transitional