UNITED KINGDOM STATUTORY INSTRUMENT
1987 No. 467
INCOME TAX
The Double Taxation Relief (Taxes on Income) (Mauritius) Order 1987
Made 18th March 1987
At the Court at Buckingham Palace, the 18th day of March 1987
Present,
The Queen’s Most Excellent Majesty in Council
Whereas a draft of this Order was laid before the House of Commons in accordance with the provisions of section 497(8) of the Income and Corporation Taxes Act 1970, and an Address has been presented to Her Majesty by that House praying that an Order may be made in the terms of that draft:
Now, therefore, Her Majesty, in exercise of the powers conferred upon Her by section 497 of the Income and Corporation Taxes Act 1970, and of all other powers enabling Her in that behalf, is pleased, by and with the advice of Her Privy Council, to order, and it is hereby ordered, as follows:—
S-1
This Order may be cited as the Double Taxation Relief (Taxes on...
1. This Order may be cited as the Double Taxation Relief (Taxes on Income) (Mauritius) Order 1987.
S-2
It is hereby declared— that the arrangements specified in the...
2. It is hereby declared—
(a) that 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 1981have been made with the Government of Mauritius with a view to affording relief from double taxation in relation to income tax, corporation tax or capital gains tax and taxes of a similar character imposed by the laws of Mauritius, and
(b) that it is expedient that those arrangements should have effect.
G I de Deney
Clerk of the Privy Council
SCHEDULE
PROTOCOL AMENDING THE CONVENTION BETWEEN THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF MAURITIUS FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND CAPITAL GAINS, SIGNED AT LONDON ON 11 FEBRUARY 1981
The Government of the United Kingdom of Great Britain and Northern Ireland and the Government of Mauritius;
Desiring to conclude a Protocol to amend the Convention between the Contracting Governments for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital Gains, signed at London on 11 February 1981 (hereinafter referred to as “the Convention”);
Have agreed as follows:
ARTICLE 1
Article 10 of the Convention shall be deleted and replaced by the following:
“ARTICLE 10. Dividends
(1) (a)
(1) (a) Dividends derived from a company which is a resident of the United Kingdom by a resident of Mauritius may be taxed in Mauritius.
(b)
(b) Where a resident of Mauritius is entitled to a tax credit in respect of such a dividend under paragraph (2) of this Article, tax may also be charged in the United Kingdom, and according to the laws of the United Kingdom, on the aggregate of the amount or value...
