Section 67Q: Joint tertiary education with African universities
This section is inserted by Finance Act 2023, section 38.
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.
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.