Land (Duties and Taxes) (Amendment of Schedule) Regulations 2014 (GN No. 162 of 2014).

These Regulations amend the Land (Duties and Taxes) Act in the Eight Schedule on the exemption from payment of duty or tax under Part II, Part III and Part IVA of the Act for witnessing the transfer of shares in a manufacturing company where the transferor is a company incorporated outside Mauritius and the transfer is effected to its subsidiary whether incorporated in Mauritius or abroad.