(1) Income accrued to a person accrues from a source situated in Saint Lucia where it accrues to that person in respect of—
(a) any employment exercised in Saint Lucia irrespective of where payment is made or the contract of employment is entered into;
(b) any employment exercised out of Saint Lucia—
(i) in the performance of duties on behalf of the Government, or
(ii) as an officer or member of the crew of a ship or aircraft engaged in international traffic, by such person being an individual who is ordinarily resident in Saint Lucia;
(c) interest from any person being—
(i) an individual who is ordinarily resident in Saint Lucia, where the indebtedness—
(A) was incurred in connection with the acquisition of, or
(B) was charged against, any property situated in or to be brought into Saint Lucia, or
(ii) any other person, whether resident or non-resident, who has a permanent establishment in Saint Lucia in connection with which the indebtedness on which the interest accrued was incurred, where such interest is borne by such permanent establishment;
(d) any property physically situate in Saint Lucia;
(e) the provision of management services, including personal services and technical and managerial skills, in Saint Lucia where such services are provided for the purposes of a business carried on in Saint Lucia and the cost of such services is borne by that business, irrespective of where the contract for such services was entered into;
(f) a source of income which under any international agreement made under section 60, is considered to be situated in Saint Lucia.
(2) Where, under this Act, or under any international agreement made under section 60, income is considered to accrue—
(a) to a person;
(b) from a source; or
(c) in a year of income,
a reference to income accrued shall be construed as including income considered to accrue.