Section 11: Payment of allowance
consolidated text (as amended). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
11. Payment of allowance
(1) The Director-General may, for every employee who—
(a) falls under such category as may be prescribed; and
(b) derives, for the period 1 January 2018 to 31 December 2018,
such monthly basic salary as may be prescribed,
pay, as an agent of the Government, to that employee, during that period, an
allowance as may be prescribed.
(2) Where the allowance is payable under subsection (1), that employee
shall not be eligible to the Negative Income Tax allowance under
section 150A of the Income Tax Act.
(3) The Minister may, with the concurrence of the Minister to whom
responsibility for the subject of finance is assigned, make such regulations as
he thinks fit for the purposes of this Part.
(4) In this part—
“basic salary” includes any additional remuneration payable under
section 3;
“Director-General” has the same meaning as in the Mauritius Revenue
Authority Act.
PART IV – MISCELLANEOUS