Fiscal Incentives Act Chapter 15.16. Pays/Territoire Sainte-Luce Type du document Législation Date 1974 Source FAO, FAOLEX Titre completAn Act to give effect to the agreement on harmonization of fiscal incentives to industry. Sujet Agriculture et développement rural Mot clé Législation de base Commerce/industrie/sociétés Mesures fiscales et de marché Subvention/incitation Aire géographique Amériques, Caraïbes, Amérique latine et Caraïbes, Atlantique Nord, Petits états insulaires en développement Résumé This Act sets forth provisions on local added value, determination of the value of the component imported from a Member country, procedures for the approval of the enterprise and product, import certificate issued to the approved enterprises, restrictions on sale of purchased products, exemptions from income tax, and trade facilitations. The approved enterprises shall register imported and purchased products and these records shall be inspected by the Controller of Customs. An approved enterprise may be granted a benefit under this Act if it is classified as a Group I, Group II or Group III Enterprise. The Cabinet may make regulations for the implementation of the provisions of this Act. Texte intégral Anglais