Derecho del Turismo en las Américas

432 DERECHO DEL TURISMO EN LAS AMÉRICAS 4. SPECIAL DEVELOPMENT ACT, CAP. 237A Under the Special Development Act (SDA), tourism investors can be granted tourism concessions to develop a tourism product in four (4) areas, designated Special Development Areas, in Barbados. They are: a) Carlisle Bay Re‑development Area, St. Michael; b) Speightstown, St. Peter; c) St. Lawrence Gap, Christ Church; and d) Oistins, Christ Church This Act is administered by the Ministry of Finance, Economic Affairs and Investment. 5. SHIPPING INCENTIVES ACT, CAP. 90A The Act makes provision for the granting of tax and duty incentives to approved shipping companies. These tax and duty incentives include: a) Marketing expenditure; b) Restaurants operated on‑board ships; c) Water sports equipment; and d) Items for the exclusive use in the building, refurbishing, equipment, maintenance or repair of a ship. This Act is administered by the Ministry of Maritime Affairs and the Blue Economy.