Section 50: Insurance, shipping, aircraft and other business
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.
50. Insurance, shipping, aircraft and other business
(1) The net income of a company deriving income from insurance, shipping
or aircraft business shall be ascertained in such manner as may be prescribed.
(2) The Minister may, by regulations, make provision for the ascertainment of the net income of any other business.
[Issue 9] I5 – 36
Revised Laws of Mauritius
Sub-Part AA – Advance Payment System
[Sub-part AA (sections 50A to 50F) inserted by s. 17 (k) of Act 17 of 2007 w.e.f. 1 July 2008.]
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Questions this section answers
- If my company is in insurance, shipping or aircraft business, is its income worked out differently?