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Legislation

 

Barbados recently revised its tax regime, which resulted in changes to its suite of international business legislation. Some Acts have been amended or repealed, while new Acts have been created. The Foundations Act is pending.   

 

Business Companies (Economic Substance) Act 2018-41 *new

 

Companies Act - Cap 308

   Companies (Amendment) Act 2012-2

   Regulations - Companies Act

   Companies (Amendment) Act, 2016-1 (Incorporated Cell Companies)

   Companies (Amendment) Act 2018-42

 

Corporate and Trust Service Providers Act, 2015-2

    Corporate and Trust Service Providers (Amendment) Act, 2018

 

Exempt Insurance Act - Cap. 308A - Repealed

    Exempt Insurance (Amendment) Act 2012-4

 

FATCA

 

Financial Institutions Act - Cap 324A 

Financial Institutions (Amendment) Act 2018-51

 

Foreign Currency Permits Act 2018-44 *new

 

Foundations Act, 2013-2 *pending

 

Income Tax Act - Cap. 73

    Income Tax (Amendment) Act, 2009-6

    Income Tax (Amendment) Act, 2010-11

    Income Tax (Amendment)(No.2) Act, 2010-13

    Income Tax (Amendment)(No.3) Act, 2010-15

    Income Tax  Regulations, SI 2010  No.113

    Income Tax (Amendment) (No.2) 2011-26

    Income Tax (Amendment) Act, 2012-26

    Income Tax (Amendment) Act, 2018

 

Incorporated Cell Companies

 

Insurance Act - Cap 310

    Insurance (Amendment) Act 2018

 

International Business Companies Act - Cap. 77 Repealed

    International Business Companies (Repeal) Act

 

       

International Commercial Arbitration Act, 2007 - 45

 

International Financial Services Act - Cap. 325 - Repealed

  

 

International Trusts Act - Cap. 245 - Repealed

Trusts (Miscellaneous Provisions) Act 2018-49 *new

 

Mutual Funds Act - Cap 320B

 

Private Trust Companies Act, 2012-22

 

Property Transfer Tax (Amendment) Act 2018

 

Securities Act - Cap 318A

    Securities Regulations

 

Shipping Incentives Act - Cap. 90A 

    Shipping Incentives Amendment Act 2009-31

    Shipping Corporations (Amendment) Act 2018-46

 

Small Business Development Act - Cap. 318C

 

Societies with Restricted Liability Act - Cap. 318B 

    Societies with Restricted Liability (Amendment) Act 2012

    Societies with Restricted Liability (Amendment)(No.2) Act, 2012-25

    Societies with Restricted Liability (Amendment) Act 2018-47

    Societies with Restricted Liability Regulations

 

Stamp Duty (Amendment) Act 2018-48

 

Tourism Development Act - Cap. 341

 

Trustee Act - Cap. 250

 

Value Added Tax Act

Value Added Tax Order 2012 - S I 2012 No. 6 

Value Added Tax Act (Amendment) (NO. 2) Act 2018-50


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