Section 105: Application of Sub-part B

105. Application of Sub-part B (1) Subject to subsection (2), this Sub-part shall apply to the gross income specified in section 10 (1) (b), and to rent, specified in section 10 (1) (c), derived by an individual. (2) This Sub-part shall not apply to an individual in respect of gross income derived from the cultivation of sugar cane or the growing of tobacco. [S. 105 amended by s. 27 (10) (c) of Act 33 of 2004 w.e.f. 1 July 2006; s. 18 (ze) of Act 15 of 2006 w.e.f. 1 July 2006 in respect of the income year commencing on 1 July 2006 and in respect of every subsequent income year; s. 17 (n) (ii) of Act 17 of 2007 w.e.f. 1 July 2007; s. 8 (x) of Act 37 of 2011 w.e.f. 1 January 2012 in respect of the income year commencing on 1 January 2012 and in respect of every subsequent income year.] [Issue 9] I5 – 56 Revised Laws of Mauritius 105A. — [S. 105A inserted by s. 27 (10) (d) of Act 33 of 2004 w.e.f. 1 July 2006; repealed by s. 8 (y) of Act 37 of 2011 w.e.f. 1 January 2012.]