The comprehensive agreement (SI 1981/1121) entered into force on 19 October 1981 and has effect:
a. In the United Kingdom for
Income Tax from 1981-1982,
Capital Gains Tax from 1981-1982,
Corporation Tax from 1 April 1981.
b. In Mauritius for any year of assessment or financial year beginning on or after 1 July 1981.
An amending protocol (SI 1987/467) replaced the dividends Article with a revised version which has effect for dividends paid on or after 1 July 1986. See DT13107.
A further amending protocol (SI2003/2620), replacing paragraph 5 of Article 13, is effective in the United Kingdom from 1 April 2003 for corporation tax and from 6 April 2003 for income tax and capital gains tax. It is effective in Mauritius from 1 July 2003.
A further amending protocol (SI2011/2442) updating the exchange of information article is effective in the United Kingdom and Mauritius from 13 October 2011.
If using the HMRC Internet, the 2003 and 2011 protocols can be viewed through the “New treaties/protocols in force” link on the sidebar. On the HMRC web-site, searching for “Treaties in force Mauritius” will provide a link to the protocols.
The text of the Tax Treaty can be found via https://www.gov.uk/government/publications/mauritius-tax-treaties