Revised Laws of Saint Lucia (2021)

53.   Interpretation

For the purposes of sections 47 to 52, “financial institution” means—

  1.  

    (a)     a bank licensed under the Banking Act;

  1.  

    (b)     a building society registered under the Building Societies Act;

  1.  

    (c)     a credit union registered under the Co-operative Societies Act;

  1.  

    (d)     a trust company, finance company or deposit taking company, recognised by the Minister responsible for finance as such.

Order for Disclosure of Income Tax Information