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Revised Laws of Saint Lucia (2021)

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Schedule 1

(Section 2)

MEMBER STATES

(a)	Antigua	St. Kitts/Nevis/Anguilla
	Barbados	Jamaica
	Grenada	Montserrat
	Belize	Saint Lucia
	Dominica	St. Vincent
	Guyana	Trinidad and Tobago
(b)	any other state of the Caribbean region that becomes a member of the Common Market.

4. Value of imported raw material to determine value of component

5. Approved product

6. Order declaring approved enterprise

7. Licence to import

8. Record and inspection of articles

9. Restriction on sale or other disposal of articles

11. Benefits for enterprise engaged in highly captial intensive industry

13. Computation

14. Deduction for capital expenditure

15. Losses may be carried forwarded for the purpose of set-off

16. Export allowance may be granted

17. Power of Cabinet in the event of delay in commencement of construction or manufacture

19. Performance of enterprise to be appraised

21. Interest not to be exempted from income tax

24. Development status not to be conferred

25. Regulations

26. Retrospective effect

2. Interpretation

3. Computation of local value added

5. Approved product or service

6. Declaration of approved enterprise

10. Benefits may be granted to certain enterprises

11. Benefits for enterprise engaged in highly capITal intensive industry

12. Exemption from income tax

12A. Exemption from customs duty and excise tax

22. Transfer of status of approved enterprise

23. Effect of change of corporate name

24A. Amendment of Schedules

18. Restriction on use of factory