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Value Added Tax Act, 2012 (Act No. 7 of 2012), Saint Lucia
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Year of Version
2012
Dates
Assented:
August 24, 2012
Enacted:
August 24, 2012
Type of Text
IP-related Laws
Subject Matter
Other,
Industrial Property
Notes
The Value Added Tax Act, 2012 (Act No. 7 of 2012) entered into force on a date to be fixed by the Minister by Order published in the Gazette who fixes different dates for the coming into force of different Parts and different sections of the Act (see section 1, subsections (1) & (2) under Part I of the Act).
Paragraph 4 (a) under section 19, Division 2, Part IV (relating to tax supply); and Paragraphs 1 and 2 (u), (i) under Second Schedule (relating to exempt supplies) of the Value Added Tax Act consist of provisions on intellectual property rights.
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Value Added Tax Act, 2012 (Act No. 7 of 2012)
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WIPO Lex No.
LC043