Revised Laws of Saint Lucia (2021)

2.   Interpretation

1.  

   (1)   In this Act—

“existing tax” means all taxes and all manner of taxes imposed by any enactment whether in force before or after the commencement of this Act;

“tax” includes assessments, fees, charges, impositions and such other levies as form part or are intended to form part of the general revenue.

1.  

   (2)   In this Act expressions referring to the imposition of a tax shall be read as referring to the imposition of a new tax.