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Land (Duties and Taxes) (Amendment of Schedule) (No. 3) Regulations 2011 (GN No. 149 of 2011).

Country/Territory
Mauritius
Document type
Regulation
Date
2011
Source
FAO, FAOLEX
Original source
Government Gazette of Mauritius No. 69 of 4 August 2011.
Subject
Land & soil
Keyword
Tax/levy Transfer Lease
Geographical area
Africa, Eastern Africa, Indian Ocean, Small Island Developing States
Abstract

These Regulations amend the Land (Duties and Taxes) Act in the Second Schedule by adding at the end of the Schedule a note on the definition of the date of transfers of specified transactions of purchase, including transfer by a lessee who is the holder of a new lease pursuant to section 6(1E) of the State Lands Act or section 10(3B) of the Pas Géométriques Act. Schedule 2 specifies rates for purposes of section 4(4) of the principal Act.

Full text
English
Website
www.gov.mu

References - Legislation

Amends

Land (Duties and Taxes) Act 1984.

Legislation | Mauritius | 1984 (2007)

Keyword: Tax/levy, Land valuation, Transfer

Source: FAO, FAOLEX