Section 50A: Application of Sub-Part AA

50A. Application of Sub-Part AA (1) This Sub-part shall apply to companies, unit trust schemes, collective investment schemes, cells of a protected cell company, Foundations, trusts other than trusts to which section 46 (3) applies, non-resident sociétés and any société holding a Category 1 Global Business Licence under the Financial Services Act which has opted to be liable to income tax under section 47 (6). continued on page I5 – 37 I5 – 36 (1) [Issue 9] Revised Laws of Mauritius (2) Any reference made to a company under this Sub-part shall be construed to refer also to a unit trust scheme, collective investment scheme, cell of a protected cell company, Foundation, trust other than trust to which section 46 (3) applies, non-resident société and any société holding a Category 1 Global Business Licence under the Financial Services Act which has opted to be liable to income tax under section 47 (6). [S. 50A amended by s. 10 (a) of Act 20 of 2009 w.e.f. 19 December 2009; s. 51 (e) of Act 8 of 2012 w.e.f. 1 July 2012; s. 8 (j) of Act 37 of 2011 w.e.f. 1 January 2013.]