Section 18: Gains derived by a planter, miller or service provider from the sale of
consolidated text (as at 2017, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
18. Gains derived by a planter, miller or service provider from the sale of
land, provided that the proceeds are used exclusively for the implementation of
the Voluntary Retirement Scheme under the Sugar Industry Efficiency Act or
used exclusively by a miller in compliance with the conditions imposed under
section 30 of the Mauritius Cane Industry Authority Act, as the case may be.