Revised Laws of Saint Lucia (2021)

3.   Order imposing or varying taxes

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   (1)   Subject to the provisions of this Act, where proposals for general or supplementary appropriation of public funds are made to the House of Assembly and are embodied in an appropriation or supplementary appropriation Bill, as the case may be, the Cabinet may, for the purpose of raising revenue to meet the expenditure specified in any such Bill, by order, provide for the imposition of any tax or the variation of any existing tax, and from the date of the publication of such order in the Gazette (hereinafter referred to as “the commencement of the order”) the tax as imposed or varied by such order shall be payable.

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   (2)   In the case of the imposition of any tax under subsection (1) the order shall, subject to the provisions of this Act, have effect for a period expiring at the end of 4 months after the commencement of the order.

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   (3)   An order or any provision of an order imposing a tax shall cease to have effect if an Act comes into operation imposing, with or without modifications, any such tax.

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   (4)   Where any provision in an order imposing a tax is omitted from a Bill or if included in a Bill is rejected during the passage of the Bill through the House, the corresponding provision of the order shall cease to have effect.

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   (5)   An order varying an existing tax shall cease to have effect if the order is not confirmed, with or without modifications, by a resolution agreed to by the House of Assembly within the next 21 days after the commencement of the order, and where any provision of the order is deleted by the resolution that provision shall cease to have effect.