The main legislation that applies to appeals are as follows:
- Barbados Revenue Authority Act, 2014-1
- Income Tax Act and Regulations Cap. 73
- Income Tax (Automatic Exchange of Information) Regulations, 2015
- Land Valuation Act Cap. 229A
- Land Valuation (Fees) Regulations, 1974
- Land Tax Act Cap. 78A
- Value Added Tax Act and Regulations Cap. 87