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Section 72: Regulations

Value Added Tax Act · PART XII: MISCELLANEOUS

consolidated text (as at 2018, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.

72. Regulations (1) The Minister may— (a) make such regulations as he may determine the purpose of this Act; (b) by regulations— (i) prescribe any matter which may or is required to be prescribed under this Act; or (ii) amend the First Schedule, the Second Schedule, the Third Schedule and the Twelfth Schedule. (2) Any regulations made under this section may provide for— (a) the proper implementation of any international convention, treaty or agreement to which Mauritius is a contracting party; or (b) the levying of fees and charges. [S. 72 amended by s. 31 (i) of Act 17 of 2007 w.e.f. 22 August 2007; s. 19 (j) of Act 37 of 2011 w.e.f. 15 December 2011.]

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