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Section 3CA: Suspension of CO Levy or CO rebate on motor cars

Excise Act · PART II: LIABILITY TO EXCISE DUTY, MID LEVY AND CO LEVY OR GRANTING OF CO REBATE

consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.

3CA. Suspension of CO Levy or CO rebate on motor cars 2 2 (1) Section 3C relating to C02 levy or C02 rebate on motor cars shall be suspended subject to the transitional provision specified in subsection (2) until the suspension is lifted or other provisions relating thereto are made by an Act of Parliament. (2) Section 3C and the rates specified in Part I of the First Schedule in force before 30 July 2016 shall continue to apply to a motor car— (a) in respect of which an application for an import permit is made before 30 July 2016; (b) in respect of which an import permit is issued before 30 July 2016; (c) shipped before 30 July 2016; or (d) placed in a bonded warehouse before 30 July 2016, provided that the motor car is cleared from Customs on or before 31 October 2016. [S. 3CA inserted by s. 18 (c) of Act 18 of 2016 w.e.f. 30 July 2016.] [Issue 9] E15 – 10 (4) Revised Laws of Mauritius 3D. — [S. 3D inserted by s. 5 of Act 19 of 2011 w.e.f. 13 July 2011; repealed by s. 17 (d) of Act 9 of 2015 w.e.f. 14 May 2015.]

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