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Revised Laws of Saint Lucia (2023)

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10. Retrospective effect

Cabinet may give retrospective effect to an Order if it is satisfied that it is equitable for the benefits granted to have retrospective effect.

10. Retrospective effect

2. Interpretation

3. Specific eligibility criteria

4. Application for agriculture or fisheries incentives

7. Constitution of the Committee

8. Functions of the Committee

8B. Resignation

5A. Consideration of application by the Permanent Secretary

8F. Declaration of interest and abstention from voting

8A. Term of appointment

1. Short title and commencement

11. Form of an Order

13. Exemptions for duties and taxes

14. Licence to import

15. Alteration or revocation of an import licence

9. Order declaring an approved agricultural or fisheries project

5. Application for renewal of incentives

6. Appointment of an Agriculture and Fisheries Incentives Committee

18. Income tax exemption

12. Approved agricultural or fisheries project

9. Order declaring an approved agricultural project

20. Deduction for capital expenditure

22. Appeals Board

16. Record and inspection of imported agricultural or fisheries inputs

12. Approved agricultural project

17. Sale or disposal of agricultural or fisheries inputs, commercial motor vehicle and other articles

16. Record and inspection of imported agricultural inputs and articles

17. Sale or disposal of agricultural inputs, commercial motor vehicle and other articles

19. Computation of profits

21. Service charge exemptions

23. Power to amend the Schedules

24. Regulations