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Income Tax Act, 1989 (Chapter 15.02), Saint Lucia

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Latest Version in WIPO Lex
Year of Version 2008 Dates Revised: December 31, 2008 Amended up to: November 3, 2008 Published: April 6, 1989 Type of Text IP-related Laws Subject Matter Industrial Property, Other Notes This revised version of the Income Tax Act, 1989 (Chapter 15.02, also known as Act No. 1 of 1989) takes into account amendments up to the Statutory Instrument-S.I No. 100/2008, which entered into force on November 3, 2008. The said amending S.I No. 100/2008 introduced amendments to section 25 under Part 4 (relating to exempt income). The revised version of the Income Tax Act, 1989 inter alia provides definition for IP royalties which are taxable income (see Part 1, section 2(1)). The revised Income Tax Act, 1989 is published together with the other Orders and Rules on Income Tax in the same revised edition, which was prepared on December 31, 2008, by the Law Revision Commissioner under the authority of the Revised Edition of the Laws Act.

Available Texts Main text(s) Main text(s) English Income Tax Act, 1989 (Chapter 15.02) PDF HTML

WIPO Lex No. LC042