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Revised Laws of Saint Lucia (2023)

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14. Impeding administration of this Act

(1) A person shall not willfully impede or attempt to impede the administration of this Act.

(2) A person who contravenes subsection (1) commits an offence and is liable on summary conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 6 months or to both.

(3) For the purposes of this section, a person impedes the administration of this Act if the person impedes the determination, assessment or collection of the levy.

14. Impeding administration of this Act

2. Interpretation

3. Health and citizen security levy on goods

4. Rate of levy on goods on goods

5. Payment of the levy on goods

6. Administration, imposition and collection of the levy on goods

7. Power of Comptroller of Customs

8. Health and citizen security levy on services

9. Rate of levy on services

10. Payment of the levy on services by registered person or registered recipient

11. Power of Comptroller of Inland Revenue

12. Administration, imposition and collection of the levy on services

13. Evasion of payment and collection of the levy

15. Exempted goods and services

16. Variation of levy

17. Amendment of Schedule 1, Schedule 2 and Schedule 3

18. Regulations

Resolution of Parliament to Approve Draft Health and Citizen Security Levy (Amendment of Schedules 1, 2 and 3) Order – Section 17

Health and Citizen Security Levy – Resolution of Parliament to Approve Draft Health and Citizen Security Levy (Amendment of Schedules 1, 2 and 3) (No. 2) Order – Section 17

Health and Citizen Security Levy (Variation of Rate of Levy on Services) Order – Section 16(1)

HEALTH AND CITIZEN SECURITY LEVY (VARIATION OF RATE OF LEVY ON SERVICES) ORDER – SECTION 16(1)