UNITED KINGDOM STATUTORY INSTRUMENT
2003 No. 2620
INCOME TAX
The Double Taxation Relief (Taxes on Income) (Mauritius) Order 2003
Made 8th October 2003
At the Court at Buckingham Palace, the 8th day of October 2003
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 788(10) of the Income and Corporation Taxes Act 1988, 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 788 of the said Act, 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:—
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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 2003.
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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 1981, as amended by the arrangements set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Mauritius) Order 1987, have been made with the Government of the Republic 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;
(b) that it is expedient that those arrangements should have effect.
A. K. Galloway
Clerk of the Privy Council
SCHEDULE
PROTOCOL BETWEEN THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF THE REPUBLIC OF MAURITIUS TO AMEND THE CONVENTION FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL GAINS, SIGNED AT LONDON ON 11 FEBRUARY 1981, AS AMENDED BY THE PROTOCOL SIGNED AT PORT LOUIS ON 23 OCTOBER 1986
The Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Mauritius;
Desiring to conclude a further Protocol to amend the Convention between the Contracting Governments for the Avoidance of Double Taxation and the Prevention of Fiscal...
