These Regulations amend the Land (Duties and Taxes) Act in the Second Schedule by adding at the end of the Schedule a note on the definition of the date of transfers of specified transactions of purchase, including transfer by a lessee who is the holder of a new lease pursuant to section 6(1E) of the State Lands Act or section 10(3B) of the Pas Géométriques Act. Schedule 2 specifies rates for purposes of section 4(4) of the principal Act.
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.