Section 2: Interpretation

2. Interpretation In this Act— “assets” includes movable and immovable property; “Authority” means the Mauritius Revenue Authority established under the Mauritius Revenue Authority Act; “Board of Investment” or “Board” means the Board of Investment established under the Investment Promotion Act; F23 – 1 [Issue 5] Freeport Act “bonded warehouse” has the same meaning as in the Customs Act; “company” means a company incorporated or registered under the Companies Act; “co-operative society” means a co-operative society registered under the Co-operatives Act; “Customs” has the same meaning as in the Customs Act; “customs laws” has the same meaning as in the Customs Act; “Director-General” means the Director-General of the Authority; “duty” has the same meaning as in the Customs Act; “excise duty” has the same meaning as in the Excise Act; “export” has the same meaning as in the Customs Act; “fee” means the fee referred to in section 11; “freeport activities” means the activities specified in the Second Schedule; “freeport certificate” means a certificate issued under section 10; “freeport developer” means a private freeport developer or a third party freeport developer, as the case may be; “freeport operator” means a person duly issued with a freeport certificate under this Act to carry out one or more of the freeport activities specified in item 3 of the Second Schedule; “freeport zone” has the meaning assigned to it by section 4; “import” has the same meaning as in the Customs Act; “infrastructure works”, in relation to land to be developed in the freeport zones, means the construction of access roads and roadside drains, security posts and fencing and the provision of water supply, sewerage system, electricity and telecommunication facilities and fire fighting system; “licensed auditor” has the same meaning as in the Financial Reporting Act; “Managing Director” means the Managing Director of the Board of Investment; “Mauritius Ports Authority” means the Mauritius Ports Authority established under the Ports Act; “Minister” means the Minister to whom responsibility for the subject of finance is assigned; “private freeport developer” means a person who is issued with a freeport certificate under this Act to carry out the freeport activities specified in item 1 of the Second Schedule; [Issue 5] F23 – 2 Revised Laws of Mauritius “third party freeport developer” means a person who is issued with a freeport certificate under this Act to carry out the freeport activities specified in item 2 of the Second Schedule; “value added tax” means the value added tax chargeable under the Value Added Tax Act. [S. 2 amended by s. 14 (a) of Act 15 of 2006 w.e.f. 1 July 2006; s. 18 (a) of Act 14 of 2009 w.e.f. 1 July 2009; s. 9 (a) of Act 26 of 2012 w.e.f. 22 December 2012.]