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HMRC internal manual

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