82. Credit for tax paid outside Saint Lucia
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(1) Where an agreement which has effect under section 60 provides that tax payable under the laws of the country with which such agreement has been made is allowed as a credit against tax charged in Saint Lucia, credit for such tax is given in the manner provided in such agreement and is to be set off against the tax charged under this Act.
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(2) Where income accrues to a resident and is charged to tax under the laws of a country outside Saint Lucia—
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(a) with which country there is no agreement under section 60; or
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(b) with which country there is an agreement under section 60 but is income to which such agreement does not relate,
and such income is charged to tax under this Act, credit for any tax payable under the laws of the other country in which such income was charged to tax is calculated in the manner provided in section 83, and is set off against the tax charged under this Act.
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(3) Where any assessment is made to give effect to the provisions of this section, it is subject to the limits as to time provided by section 102.