Revised Laws of Saint Lucia (2021)

88.   Exemption from taxes

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    (1)   Stamp duty is not payable on any receipt, contract, instrument or other document given or executed by the Director on behalf of the Corporation, or by any person in respect of benefits or refund of contributions under this Act.

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    (2)   Subsection (1) does not exempt any person from liability to pay stamp duty on any power of attorney or on any document otherwise liable under the Stamp Duty Act.

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    (3)   Despite anything contained in any enactment, the Corporation is not liable for payment of any income tax or customs duty or any other duties or taxes whatsoever.