Revised Laws of Saint Lucia (2023)

73.   Requirement for registration of an approved partnership business

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    (1)   Notwithstanding Part 1A of the Saint Lucia Tourism Authority Act, an approved partnership business, that is granted a tax relief under this Act and supplies a tourism accommodation service, shall make an application for registration with the Authority to be a registered tourism accommodation service provider.

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    (2)   Where an approved partnership business fails to register under subsection (1), the Authority may register that approved partnership business from the date determined by the Authority.