These Regulations amend the Land (Duties and Taxes) Act in the Eight Schedule on the exemption from payment of duty or tax under Part II, Part III and Part IVA of the Act for witnessing the transfer of shares in a manufacturing company where the transferor is a company incorporated outside Mauritius and the transfer is effected to its subsidiary whether incorporated in Mauritius or abroad.
Amends: Land (Duties and Taxes) Act 1984. (2007-08-22)
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Although known to Arab and Malay sailors as early as the 10th century, Mauritius was first explored by the Portuguese in the 16th century and subsequently settled by the Dutch - who named it in honor of Prince Maurits van NASSAU - in the 17th century. The French assumed control in 1715, developing the island into an important naval base overseeing Indian Ocean trade, and establishing a plantation economy of sugar cane. The British captured the island in 1810, during the Napoleonic Wars.
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