I ASSENT
[L.S.] PEARLETTE LOUISY, Governor-General.
30th January, 2006.
SAINT LUCIA
No.9 of 2006
AN ACT to amend the Telecommunications Act 2000, No. 27 of 2000.
[ 6th February, 2006]
BE IT ENACTED by theQueen' s Most ExcellentMajesty, by and with the advice and consent ofthe House ofAssembly and the Senate ofSaint Lucia, and by the authority of the same, as follows:
38
No. 9 1 Telecommunications (Amendment) Act [ 2006.
Short title
1. This Act may be cited as the Telecommunications (Amendment) Act 2006.
InterpreMion
2. In this Act "principal Act" means the Teleconullunications Act 2000, No. 27 of2000.
Amendment ofSection 2
3. Section 2 ofthe principalAct is amended by adding the following new definition in its COlTect alphabetical order-
IIGross Annual Revenue" means the Gross Revenue for the repOlting year received by or due to the Licensee and its affiliates, from whatever source derived, before any deductions for expenses, discounts, returns, or offsets of any kind, except domestic interconnection payments and taxes or charges collected for and on behalfof the Government;".
Substitution ofsection 39
4. Section 39 of the principal Act is amended by repealing section 39 and substituting it with the following
"Fees for licence
39.- (I) Any fees payable by a person under this Act in respect of a licence shall be paid by the applicant to the Comptroller.
(2) Where the Comptroller concludes from the results of an enquiry that the licence fees due and payable or any part of fees remains unpaid after the due date the Comptroller shall make an assessment to the best of his or her judgment.".
Insertion ofsection39A
5. The principal Act is amended by inselting the following sections immediately after section 39A
"Application of certain provisions of Income Tax Act 1989
39A. The provisions of the income Tax Act 1989, No.1 of 1989 prescribed in the Fourth Schedule shall mutatis mutandis apply in relation to licences granted under this Act as they apply in relation to income tax chargeable under the Income Tax Act, 1989, No.lofI989.".
39
No. 91 Telecommunications (Amendment) Act [ 2006.
Amendment ofsection 72
6. Section 72 of the principal Act is amended by deleting the words "of Saint Lucia" appearing between the words "his" and "or" in paragraph (a).
Insertion ofScbedule
7. The principal Act is amended by inserting the following Fourth Schedule immediately after the Third Schedule
''FOURm SCHEDULE (Section 39A)
Provisions ofthe Income TaxAct 1989, No.1 of1989 whieh applies to licences granted under this Act
Sections 94 - 100 (which deal with objections and appeals)
Sections 103, 104, 106 -109, III-liS (which deal with payment, recovery and refund oftax)
Sections 119-125 (which deal with Civil Penalties)
Sections 126, 128, 129, 132-135 (which deal with crintinal proceedings)".
Passed in the House ofAssembly this 20th day of December, 2005.
J. BADEN ALLAIN, Speaker of the House of Assembly.
Passed in the Senate this 22nd day of December, 2005.
HILFORD DETERVILLE, President of the Senate.