48. Deduction for maintenance of children
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(1) Subject to this section in ascertaining the chargeable income of an individual who is resident in Saint Lucia and who proves to the satisfaction of the Comptroller that he or she maintained a child who—
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(a) was born during the income year; or
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(b) at the commencement of the income year has not attained the age of 16 years or, irrespective of age, was a student child or an invalid child,
is entitled to a deduction of $1,000.
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(2) The deduction allowable under this section does not apply in relation to any child whose income from any source during the income year exceeds $1,000.
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(3) Where 2 or more individuals contribute towards the maintenance of a child to whom this section applies the deduction allowable may be apportioned between the individuals in the manner that appears to the Comptroller to be reasonable.
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(4) In this section—
“invalid child” means a child of the individual claiming the deduction provided by this section who is by reason of permanent disability dependent upon his or her parent for his or her maintenance;
“student child” means a child who, at any time during the income year, was—
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(a) receiving full time education at a school, college or other educational institution but not including a university or other institution providing technical or professional education or a standard equivalent to a university; or
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(b) serving full time as an apprentice or under articles or with a view to qualifying in a trade or profession.