Section 27C: Solar Energy Investment Allowance

27C. Solar Energy Investment Allowance (1) Subject to this section, where an individual has, in an income year, invested in a solar energy unit, including photovoltaic kits and battery for storage of electricity, he shall be entitled to relief, by way of deduction from his net income after deducting any amount under sections 27, 27A and 27B, of the amount invested in that income year. (2) In the case of a couple, where neither spouse is a dependent spouse, the relief may, at the spouses’ option, be taken by one spouse or divided equally for each spouse. (3) Any unrelieved amount under subsection (1) in an income year may be carried forward and deducted against the net income of succeeding years. [S. 27C inserted by s. 24 (c) of Act 9 of 2015 w.e.f. 1 July 2015; amended by s. 27 (f) of Act 18 of 2016 w.e.f. 1 July 2016 in respect of the year of assessment commencing on 1 July 2016 and in respect of every subsequent year of assessment.] 28. — [S. 28 amended by s. 7 (d) of Act 13 of 1996 w.e.f. 1 July 1996; s. 9 (c) of Act 9 of 1997 w.e.f. 1 July 1997; s. 4 (d) of Act 10 of 1998 w.e.f. 1 July 1998; s. 14 (c) of Act 20 of 2002 w.e.f. 1 July 2002 in respect of the income year commencing on 1 July 2002 and in respect of every subsequent income year; s. 19 (e) of Act 14 of 2005 w.e.f. 1 July 2005; repealed by s. 18 (l) of Act 15 of 2006 w.e.f. 1 July 2006.] 28A. — [S. 28A amended by s. 9 (d) of Act 9 of 1997 w.e.f. 1 July 1997; s. 4 (e) of Act 10 of 1998 w.e.f. 1 July 1998; repealed by s. 18 (l) of Act 15 of 2006 w.e.f. 1 July 2006.] 29. — [S. 29 amended by s. 7 (d) of Act 13 of 1996 w.e.f. 1 July 1996; repealed by s. 18 (l) of Act 15 of 2006 w.e.f. 1 July 2006.] 30. — [S. 30 amended by s. 11 (c) (ii) of Act 23 of 2001 w.e.f. the income year commencing on 1 July 2001; s. 14 (d) of Act 20 of 2002 w.e.f. 1 July 2002; s. 27 (10) of Act 33 of 2004 w.e.f. 1 July 2006; repealed by s. 18 (l) of Act 15 of 2006 w.e.f. 1 July 2006.] 31. — [S. 31 amended by s. 7 (d) of Act 13 of 1996 w.e.f. 1 July 1996; s. 10 (f) of Act 18 of 1999 w.e.f. 1 July 1999; repealed by s. 18 (l) of Act 15 of 2006 w.e.f. 1 July 2006.] [Issue 9] I5 – 30 Revised Laws of Mauritius 32. — [S. 32 amended by s. 7 (d) of Act 13 of 1996; w.e.f. 1 July 1996; s. 27 (10) of Act 33 of 2004 w.e.f. 1 July 2006; repealed by s. 18 (l) of Act 15 of 2006 w.e.f. 1 July 2006.] 33. — [S. 33 amended by s. 7 (d) of Act 13 of 1996 w.e.f. 1 July 1996; s. 27 (10) of Act 33 of 2004 w.e.f. 1 July 2006; repealed by s. 18 (l) of Act 15 of 2006 w.e.f. 1 July 2006.] 34. — [S. 34 amended by s. 7 (d) of Act 13 of 1996 w.e.f. 1 July 1996; repealed and replaced by s. 14 (e) of Act 20 of 2002 w.e.f. 1 July 2002 in respect of the income year commencing on 1 July 2002 and in respect of every subsequent income year; amended by s. 27 (10) of Act 33 of 2004 w.e.f. 1 July 2006; repealed by s. 18 (l) of Act 15 of 2006 w.e.f. 1 July 2006.] 35. — [S. 35 amended by s. 7 (d) of Act 13 of 1996 w.e.f. 1 July 1996; s. 9 (f) of Act 9 of 1997 w.e.f. 1 July 1997; s. 10 (g) of Act 18 of 1999 w.e.f. 1 July 1999; repealed by s. 18 (l) of Act 15 of 2006 w.e.f. 1 July 2006.] 36. — [S. 36 amended by s. 7 (d) of Act 13 of 1996 w.e.f. 1 July 1996; s. 9 (g) of Act 9 of 1997 w.e.f. 1 July 1997; s. 4 (f) of Act 10 of 1998 w.e.f. 1 July 1998; s. 12 (e) of Act 25 of 2000 w.e.f. 1 July 2000; s. 14 (f) of Act 20 of 2002 w.e.f. 1 July 2002; s. 11 (d) of Act 28 of 2004 w.e.f. 1 July 2004; s. 19 (f) of Act 14 of 2005 w.e.f. 1 July 2005; s. 156 (3) (b 7 w.e.f. 1 July 1997; s. 10 (g) of Act 18 of 1999 w.e.f. 1 July 1999; repealed by s. 18 (l) of Act 15 of 2006 w.e.f. 1 July 2006.] 36. — [S. 36 amended by s. 7 (d) of Act 13 of 1996 w.e.f. 1 July 1996; s. 9 (g) of Act 9 of 1997 w.e.f. 1 July 1997; s. 4 (f) of Act 10 of 1998 w.e.f. 1 July 1998; s. 12 (e) of Act 25 of 2000 w.e.f. 1 July 2000; s. 14 (f) of Act 20 of 2002 w.e.f. 1 July 2002; s. 11 (d) of Act 28 of 2004 w.e.f. 1 July 2004; s. 19 (f) of Act 14 of 2005 w.e.f. 1 July 2005; s. 156 (3) (b) of Act 22 of 2005 w.e.f. 28 September 2007; repealed by s. 18 (l) of Act 15 of 2006 w.e.f. 1 July 2006.] 36A. — [S. 36A inserted by s. 10 (h) of Act 18 of 1999 w.e.f. 1 July 1999; repealed by s. 18 (l) of Act 15 of 2006 w.e.f. 1 July 2006.] 36B. — [S. 36B inserted by s. 12 (e) of Act 25 of 2000 w.e.f. 1 July 2000; repealed by s. 18 (l) of Act 15 of 2006 w.e.f. 1 July 2006.] continued on page I5 – 31 I5 – 30 (1) [Issue 9] Revised Laws of Mauritius 37. — [S. 37 amended by s. 7 (d) of Act 13 of 1996 w.e.f. 1 July 1996; s. 9 (h) of Act 9 of 1997 w.e.f. 1 July 1997; s. 4 (g) of Act 10 of 1998 w.e.f. 1 July 1997 in respect of the income year commencing on 1 July 1997 and in respect of every subsequent income year; s. 14 (g) of Act 20 of 2002 w.e.f. 1 July 2002 in respect of the income year commencing on 1 July 2002 and in respect of every subsequent income year; s. 19 (g) of Act 14 of 2005 w.e.f. 1 July 2005; repealed by s. 18 (l) of Act 15 of 2006.] 37A. — [S. 37A amended by s. 9 (i) of Act 9 of 1997 w.e.f. 1 July 1996; s. 12 (g) of Act 25 of 2000 w.e.f. 1 July 2000; s. 11 (e) of Act 28 of 2004 w.e.f. 1 July 2004; repealed by s. 18 (1) of Act 15 of 2006.] 37B. — [S. 37B amended by s. 9 (i) of Act 9 of 1997 w.e.f. 1 July 1996; repealed and replaced by s. 11 (f) of Act 28 of 2004 w.e.f. 1 July 2004; repealed by s. 18 (l) of Act 15 of 2006 w.e.f. 1 July 2006.] 37C. — [S. 37C inserted by s. 9 (i) of Act 9 of 1997 w.e.f. 1 July 1996; s. 9 (e) (ii) of Act 18 of 2003 w.e.f. 1 July 2003; repealed by s. 18 (l) of Act 15 of 2006 w.e.f. 1 July 2006.] 38. — [S. 38 amended by s. 7 (d) of Act 13 of 1996 w.e.f. 1 July 1996; s. 9(i) of Act 9 of 1997 w.e.f. 1 July 1997; s. 27 (10) of Act 33 of 2004 w.e.f. 1 July 2006; repealed by s. 18 (l) of Act 15 of 2006 w.e.f. 1 July 2006.] 39. — [S. 39 amended by s. 7 (d) of Act 13 of 1996 w.e.f. 1 July 1996; repealed by s. 18 (l) of Act 15 of 2006 w.e.f. 1 July 2006.] 40. — [S. 40 amended by s. 7 (d) of Act 13 of 1996 w.e.f. 1 July 1996; repealed by s. 18 (l) of Act 15 of 2006 w.e.f. 1 July 2006.] 41. — [S. 41 amended by s. 7 (d) of Act 13 of 1996 w.e.f. 1 July 1996; s. 14 (h) (ii) of Act 20 of 2002 w.e.f. 1 July 2002 in respect of the income year commencing on 1 July 2002 and in respect of every subsequent year; s. 11 (g) of Act 28 of 2004 w.e.f. 1 July 2004; repealed by s. 18 (l) of Act 15 of 2006 w.e.f. 1 July 2006.] 41A. — [S. 41A inserted by s. 4 (h) of Act 10 of 1998 w.e.f. 1 July 1998; amended by s. 14 (h) of Act 20 of 2002 w.e.f. 1 July 2002; repealed and replaced by s. 11 (h) of Act 28 of 2004 w.e.f. 1 July 2004; repealed by s. 18 (l) of Act 15 of 2006 w.e.f. 1 July 2006.] 42. — [S. 42 amended by Act 13 of 1996; Act 10 of 1998; repealed by s. 18 (l) of Act 15 of 2006.] 42A. — [S. 42A inserted by Act 10 of 1998; amended by s. 14 (i) of Act 20 of 2002 w.e.f. 1 July 2002 in respect of the income year commencing on 1 July 2002 and in respect of every subsequent income year; repealed by s. 18 (l) of Act 15 of 2006.] I5 – 31 [Issue 7] Income Tax Act PART IV – CORPORATE TAXATION