Revised Laws of Saint Lucia (2021)

9.   Restriction on publication

Except for the purposes of a prosecution under this Act—

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   (a)     no individual return, or part thereof, made for the purposes of this Act;

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   (b)     no answer given to any question put for the purposes of this Act;

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   (c)     no report, abstract, or other document, containing particulars comprised in any such return or answer so arranged as to enable identification of such particulars with any person, undertaking or business,

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   shall be published, admitted in evidence, or shown to any person not employed in the execution of a duty under this Act, unless the previous consent in writing thereto has been obtained from the person making such return or giving such answer, or, in the case of any undertaking, or business, from the owner of the undertaking or business.

However, this section shall not prevent or restrict the publication of any such report, abstract, or other document, without such consent where the particulars in such report, abstract or other document, enable identification merely by reason of the fact that the particulars relate to an undertaking or business which is the only undertaking or business within its particular sphere of activities, so, however, that in no case shall such particulars enable identification of the cost of production, the capital employed, or profits arising in, any such undertaking or business.