Section 9: Exemptions
consolidated text (as amended). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
9. Exemptions
(1) Notwithstanding any other enactment, but subject to subsection (2)—
(a) the Corporation shall be exempt from payment of any duty, rate,
charge, fee or tax;
[Issue 1] S30 – 2
Revised Laws of Mauritius
(b) no stamp duty or registration fee shall be payable in respect of
any document under which the Corporation is the sole beneficiary.
(2) No exemption under subsection (1) shall operate except with the
approval of the Minister to whom responsibility for the subject of finance is
assigned.