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Section 2: Interpretation

Small and Medium Enterprises Act

consolidated text (as amended). 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— “Economic Development Board” means the Economic Development Board established under the Economic Development Board Act 2017; “enterprise”— (a) means any form of trade, business or manufacture, craft, cultivation of fruits, vegetables or flowers, livestock breeding, or activity approved as such by the Ministry; and (b) includes— (i) any supply of services, including goods relating to those services; or (ii) a co-operative society; but (c) does not include an office or employment or a religious or charitable institution; S19 – 1 [Issue 10] “medium enterprise” means an enterprise which has the appropriate annual turnover specified in the First Schedule; “microenterprise” means a small business owned and operated by an individual and which has the appropriate annual turnover specified in the First Schedule; “Minister” means the Minister to whom responsibility for the subject of small and medium enterprises is assigned; “Ministry” means the Ministry responsible for the subject of small and medium enterprises; “public sector agency” includes any Ministry, Government department, local authority or statutory body; “Registrar” means the Registrar of small and medium enterprises referred to in section 3; “registration certificate” means a registration certificate issued under section 5 (2); “small enterprise” means an enterprise which has the appropriate annual turnover specified in the First Schedule; “SME”— (a) means a small enterprise or medium enterprise; and (b) includes a microenterprise; “SME Mauritius Ltd” means SME Mauritius Ltd incorporated and registered as such under the Companies Act; “supervising officer” means the supervising officer of the Ministry. PART II – REGISTRAR

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