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The main legislation that applies to appeals are as follows:

  1. Barbados Revenue Authority Act, 2014-1
  2. Income Tax Act and Regulations Cap. 73
  3. Income Tax (Automatic Exchange of Information) Regulations, 2015
  4. Land Valuation Act Cap. 229A
  5. Land Valuation (Fees) Regulations, 1974
  6. Land Tax Act Cap. 78A
  7. Value Added Tax Act and Regulations Cap. 87