Section 67Q: Joint tertiary education with African universities

67Q. Joint tertiary education with African universities (1) Where, in an income year, a higher education institution registered under the Higher Education Act enters into contract with an African University to provide joint tertiary education for the final year of a course in Mauritius, it may deduct from its gross income, twice the amount of any expenditure incurred in that income year on costs so incurred in connection for the conclusion of the contract with the African University. (2) In this section – “costs” – (a) includes marketing cost, cost of hiring consultants and such other costs as the Economic Development Board may approve; but (b) does not include any cost of a capital nature.