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Section 8: Any advantage in money or in money’s worth received as lump sum by

Income Tax Act · SECOND SCHEDULE

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.

8. Any advantage in money or in money’s worth received as lump sum by an employee voluntarily terminating his contract of employment in the context of a factory closure pursuant to the Mauritius Cane Industry Authority Act or under the Voluntary Retirement Scheme or Early Retirement Scheme under the Sugar Industry Efficiency Act.

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