Double Taxation Relief Manual

DT13101 - Double Taxation Relief Manual: Mauritius: earlier agreement

The agreement referred to in DT13100 replaced an earlier agreement (SR and O 1947No.1775) which ceased to have effect

1. In the United Kingdom for

i) Income Tax after 1980-81,
ii) Corporation Tax after 31 March 1981.

2. In Mauritius after the year of assessment ending on 30 June 1981.