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Statutory Instruments

2018 No. 840

Capital Gains Tax

Corporation Tax

Income Tax

The Double Taxation Relief (Mauritius) Order 2018

Made

11th July 2018

At the Court at Buckingham Palace, the 11th day of July 2018

Present,

The Queen’s Most Excellent Majesty in Council

A draft of this Order was laid before the House of Commons in accordance with section 5(2) of the Taxation (International and Other Provisions) Act 2010( 1 ) and approved by a resolution of that House.

Accordingly Her Majesty, in exercise of the powers conferred upon Her by section 2 of the Taxation (International and Other Provisions) Act 2010, by and with the advice of Her Privy Council, orders as follows—

Citation

1. This Order may be cited as the Double Taxation Relief (Mauritius) Order 2018.

Double taxation agreement to have effect

2. It is declared that—

(a) the arrangements specified in the Protocol set out in the Schedule to this Order, which vary the arrangements set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Mauritius) Order 1981( 2 ), have been made with the Government of the Republic of Mauritius;

(b) the arrangements have been made with a view to affording relief from double taxation in relation to capital gains tax, corporation tax and income tax and taxes of a similar character imposed by the laws of Mauritius; and

(c) it is expedient that the arrangements should have effect.

Richard Tilbrook

Clerk of the Privy Council

Article 2

SCHEDULE

( 1 )

( 2 )

S.I. 1981/1121 amended by 1987/467 , 2003/2620 and 2011/2442 .

1. Citation

2. Double taxation agreement to have effect

SCHEDULE

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

The Double Taxation Relief (Mauritius) Order 2018 (2018/840)

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