151. Regulations
The Minister may make regulations for the better carrying out of the purposes of this Act and, without prejudice to the generality of the foregoing, such regulations may provide for—
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(a) the collection of tax by instalments or by means of deductions made from emoluments or other income;
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(b) the conditions under which persons chargeable to tax may leave or may be prevented from leaving Saint Lucia and for the issue of exit certificates showing that tax has been paid or that satisfactory arrangements have been made;
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(c) the payment of tax by companies by such instalments and at such times as may be prescribed;
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(d) the periods during which companies are required to submit returns;
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(e) matters which are required or permitted to be prescribed;
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(f) the imposition by a court of summary jurisdiction of—
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(i) a fine not exceeding $500, or
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(ii) a term of imprisonment not exceeding 3 months,
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for any breach of the regulations;
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(g) appeals to the appeal commissioners against decisions of the Comptroller made under the regulations; and
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(h) any other matters or things whether similar or not to those above mentioned in respect of which it may be expedient to make regulations for the purposes of this Act.