Section 42C: Enforcement

42C. Enforcement Parts IX and XI and sections 152A, 155, 159A and 160 of the Income Tax Act shall apply to the duty or tax, with such modi(cid:191)cations, adaptations and exceptions as may be necessary to enable the DirectorGeneral to comply with section 42B. (c) in section 45A – (i) in subsection (9) – (A) by inserting, after the words “Notwithstanding this Act or any other enactment,”, the words “but subject to subsection (9A),”; (B) i n paragraph (a), by deleting the (cid:191)gure “2018” and replacing it by the (cid:191)gure “2019”; (C) i n paragraph (b), in subparagraph (ii), by deleting the (cid:191)gures “4” and “2018” and replacing them by the (cid:191)gures “6” and “2019”, respectively; (D) by deleting the words “31 December 2019” and replacing them by the words “30 June 2020 and the sale is made to a citizen of Mauritius”; (d) by inserting, after subsection (9), the following new subsection – (9A) Subsection (9) shall not apply in relation to the transfer of an immovable property on Pas Géométriques or acquired under the Investment Promotion (Real Estate Development Scheme) Regulations 2007, Investment Promotion (Property Development Scheme) Regulations 2015 or Investment Promotion (Invest Hotel Scheme) Regulations 2015. 252 Acts 2016