Land (Duties and Taxes) (Amendment of Schedule) Regulations 2018 (GN No. 23 of 2018). Country/Territory Mauritius Document type Regulation Date 2018 Source FAO, FAOLEX Original source Government Gazette of Mauritius No. 16 of 22 February 2018. Subject Food & nutrition, Land & soil Keyword Processing/handling Tax/levy Transfer Geographical area Africa, Eastern Africa, Indian Ocean, Small Island Developing States Abstract These Regulations amend the Land (Duties and Taxes) Act in the Eight Schedule on the exemption from payment of duty or tax under Part II, Part III and Part IVA of the Act for land on which there is a building, provided that the purchaser uses the building primarily as a food processing plant. Full text English Website www.gov.mu