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Acts, Treaties, Regulations etc.

 

We have made available a selection of legal resources that could be of interest. Tax Treaties are on their own page.

 

The resources are in the following order:
 
Click to download:

Insurance

 

The Insurance Act 2005 (not yet proclaimed) PDF

Summary- The Insurance Act 2005 PDF

The Insurance Act 1987 Word

The Insurance Regulations 1988 Word

 
Securities

 

The Securities Act 2005 (not yet proclaimed) PDF

Summary- The Securities Act 2005 PDF

The Stock Exchange Act 1988 Word

The Unit Trust Act 1989 Word

The Approved Investment Institution Rules 1992 Word

The Stock Exchange (Investment by Foreign Investors) Rules 1994 Word

 

Taxation

The Income Tax Act 1995 Word

The Income Tax (Foreign Tax Credit) Regulations 1996 Word

 

Enabling Legislation for the Financial Services Sector

The Financial Services Development Act 2001(as amended by The Financial Services Development (Amendment) Act 2005 and The Finance Act 2005) Word

The Financial Services Development Act 2001 Word

Financial Services Development (Amendment) Act 2005 PDF

Regulations made by the Minister under sections 20(5), 23(3), 24(2) and 45 of the Financial Services Development Act 2001 Word

Financial Services Development (Amendment Of Schedules) Regulations 2001  Word

 

Companies and Trust Legislation

The Companies Act 2001 Word

The Protected Cell Companies Act 1999 Word

The Protected Cell Companies Act 1999 PDF

Protected Cell Companies (Amendment of Schedule) Regulations 2005 Word

The Trust Act 2001 Word

 

Citizenship, Property and Residence Permits

Mauritius Citizenship Act PDF

Non-Citizens Property Restriction Act Updated June 2007 Word
Investment Promotion (Integrated Resort Scheme) Regulations 2002
Amended IRS Regulations 2005
Business Facilitation Act
Real Estate Scheme (RES) Guidelines 2008