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The Double Taxation Relief (Taxes on Income) (Mauritius) Order 2003
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- 2003 No. 2620
- Explanatory Note
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Explanatory Note
(This note is not part of the Order)
The Protocol scheduled to this Order makes an alteration to the Convention set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Mauritius) Order 1981 as amended by the Schedule to the Double Taxation Relief (Taxes on Income) (Mauritius) Order 1987.
Article 1 of this Protocol amends Paragraph 5 of Article 13 (Capital Gains) of the Convention to clarify the treatment of gains from the alienation of property.
The Protocol will enter into force when both countries have notified each other of the completion of their respective legislative procedures. The date of entry into force will in due course be published in the London, Edinburgh and Belfast Gazettes.
Upon entry into force, the Protocol will take effect in the United Kingdom for any financial year beginning on or after 1st April 2003 in respect of corporation tax, and for any year of assessment beginning on or after 6th April 2003 in respect of income tax and capital gains tax; and will take effect in Mauritius from 1st July 2003.
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