Section 2: Interpretation

2. Interpretation In this Act— “application” means an application for an IHS certificate, PDS certificate or SCS certificate under section 16 or a freeport certificate under section 18A; “Board” means the Board referred to in section 4; “Board of Investment” means the Board of Investment established under section 3; “Chairperson” means the Chairperson of the Board appointed under section 4; “employee” means an employee of the Board appointed under section 19; “freeport certificate” means a freeport certificate issued under Part III of the Freeport Act; “freeport zone” has the same meaning as in the Freeport Act; “Fund” means the General Fund established under section 21; “investor”— (a) means any person carrying on or intending to carry on any economic activity and satisfying the criteria referred to in item 1 of Part I of the Schedule; and (b) includes— (i) a person who is not a citizen of Mauritius; or (ii) an association or body of persons, whether corporate or incorporate, the control or management of which is vested in persons who are not citizens of Mauritius, and registered as such under this Act; but (c) does not include a small enterprise or handicraft enterprise registered under the Small and Medium Enterprises Development Authority Act; “IHS certificate” means an Invest Hotel Scheme certificate issued under the Invest Hotel Scheme prescribed under this Act; “local authority” has the same meaning as in the Local Government Act; “Managing Director” means the Managing Director of the Board of Investment appointed under section 10; [Issue 9] I22 – 2 Revised Laws of Mauritius “member”— (a) means a member of the Board; and (b) includes the Chairperson; “Minister” means the Minister to whom responsibility for the subject of finance is assigned; “occupation permit” has the same meaning as in the Immigration Act; “PDS certificate” means a Property Development Scheme certificate issued under the Property Development Scheme prescribed under this Act; “permanent residence permit” has the same meaning as the Immigration Act; “permit authority” has the same meaning as in the Planning and Development Act; “Permits and Business Monitoring Committee” has the same meaning as in the Local Government Act; “professional” means a non-citizen who is employed in Mauritius by virtue of a contract of employment and registered as such under section 12; “public sector agency” includes any Ministry or Government Department, local authority or statutory body; “qualifying activity”— (a) means any activity regulated by the enactments specified in Part II of the Schedule; and (b) includes any activity specified in Part IV of the Schedule; “registration certificate” means a certificate issued under section 12; “relevant permit” includes any licence, approval or other authorisation required from a public sector agency under any enactment in respect of a qualifying activity; “retired non-citizen” means a retired non-citizen registered as such under section 12; “SCS certificate” means a Smart City Scheme certificate issued under the Smart City Scheme prescribed under this Act; “self-employed person” includes a non-citizen engaged in a professional activity and registered as such under section 12; “technical committee” means a technical committee set up under section 14. [S. 2 amended by s. 4 (a) of Act 29 of 2004 w.e.f. 1 December 2004; s. 25 (2) (a) of Act 43 of 2004 w.e.f. 1 January 2005; s. 37 (1) (a) of Act 20 of 2005 w.e.f. 17 June 2005; s. 6 (a) of Act 21 ficate” means a Smart City Scheme certificate issued under the Smart City Scheme prescribed under this Act; “self-employed person” includes a non-citizen engaged in a professional activity and registered as such under section 12; “technical committee” means a technical committee set up under section 14. [S. 2 amended by s. 4 (a) of Act 29 of 2004 w.e.f. 1 December 2004; s. 25 (2) (a) of Act 43 of 2004 w.e.f. 1 January 2005; s. 37 (1) (a) of Act 20 of 2005 w.e.f. 17 June 2005; s. 6 (a) of Act 21 of 2006 w.e.f. 1 October 2006; s. 18 (a) of Act 17 of 2007 w.e.f. 22 August 2007; s. 23 (a) of Act 14 of 2009 w.e.f. 30 July 2009; s. 13 (a) of Act 26 of 2012 w.e.f. 22 December 2012; s. 31 (a) of Act 9 of 2015 w.e.f. 14 May 2015.] I22 – 3 [Issue 7] Investment Promotion Act PART II – THE BOARD OF INVESTMENT