Revised Laws of Saint Lucia (2021)

31.   Exemption from stamp and other duties

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    (1)   Stamp duty shall not be chargeable upon any of the following documents—

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      (a)     draft or order or receipt given by or to a registered society or branch in respect of money payable by virtue of its rules or of this Act;

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      (b)     letter or power of attorney granted by any person as trustee for the transfer of any money of a registered society or branch invested in his or her name in the public funds;

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      (c)     bond given to or on account of a registered society or branch or by the treasurer or other officer thereof;

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      (d)     policy of insurance, or appointment or revocation of appointment of agent, or other document required or authorised by this Act or by the rules of a registered society or branch.

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    (2)   Any affidavit or statutory declaration required or authorised by this Act or by the rules of a registered society or branch shall not be chargeable with the fee of $0.50 required to be paid by the affixing of stamps to it.

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    (3)   Customs duty is not be chargeable for or in respect of regalia, emblems, medals and other articles of ceremonial wear or attire relating to societies.