Mauritius
Shooting and Fishing Lease Tax Act
Act 36 of 1983
- Commenced on 12 November 1983
- [This is the version of this document at 30 June 2017.]
1. Short title
This Act may be cited as the Shooting and Fishing Lease Tax Act.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.]3. Tax
3A. Penalty and interest for late payment of tax
4. ***
[S. 4 repealed by s. 23(d) of Act 26 of 2013 w.e.f. 1 July 2014.]5. Assessment and recovery of tax
Parts VII, VIII and IX and sections 67 to 71 of the Value Added Tax Act shall apply to the tax with such modifications, adaptations and exceptions as may be necessary.[S. 5 amended by Act 48 of 1991, repealed and replaced by s. 23(e) of Act 26 of 2013 w.e.f. 1 July 2014.]6. Regulations
The Minister may—7. Transitional provision
Where a lessee has failed to pay any tax which was due to the Accountant-General—History of this document
30 June 2017 this version
Consolidation
12 November 1983
Commenced