Section 2: Interpretation
consolidated text (as at 2013). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
2. Interpretation
In this Act—
“Director-General” means the Director-General of the Mauritius Revenue Authority established under the Mauritius Revenue Authority Act;
“lease”—
(a) has the same meaning as in the Shooting and Fishing Leases
Act; but
(b) does not include a lease relating to gardiennage rights;
“Minister” means the Minister to whom responsibility for the subject of
finance is assigned;
“tax”—
(a) means the tax leviable under section 3; and
(b) includes the penalty and interest under section 3A.
[S. 2 amended by s. 23 (a) of Act 26 of 2013 w.e.f. 1 July 2014.]