85. Returns of income: cessation of income during any year of income
Where it appears to the Comptroller that—
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(a) a person may leave Saint Lucia during any year of income or shortly after its expiry and that the absence from Saint Lucia of such person is unlikely to be temporary only;
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(b) a person has ceased to carry on business during any year of income; or
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(c) in the case of any other person, it is expedient to do so,
the Comptroller may, subject to section 121, at any time serve upon such person a notice in writing requiring him or her to furnish within such time as may be specified in the notice, not being less than 7 days from the date of service of such notice, a return of income for any year of income.