Section 35:
consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
35. Where exemption or part of exemption has been granted in respect of a
takeover or transfer of undertaking pursuant to item (zb) of the Eighth Schedule
to the Land (Duties and Taxes) Act, documents in relation to that takeover or
transfer of undertaking, witnessing the transfer of movable property, shares in
any company which do not attract registration duty under item 8 of paragraph J
of Part I and any instrument thereto witnessing the transfer or “cession” of a
loan, overdraft or other similar facility.
[Issue 9] R15 – 36
Revised Laws of Mauritius