Gambling Authority Mauritius

• Revenue Laws and Regulations

  Revenue Laws (In alphabetical order)	Regulations
  insofar as it relates to advertising structure fee under sections 4 to 12 - Added by [Act No. 37 of 2011]
  insofar as it relates to sections 8A, 8B and 8C - Added by [GN No. 176 of 2007]
  'Courtesy from Supreme Court'
  The Customs Tariff Act (Consolidated Version)
  Employment Rights Act 1996 insofar as it relates to the collection and recovery of recycling fee - Added by [Act No. 4 of 2017]
  insofar as it relates to Part X - Added by [GN No. 176 of 2007]
  Excise Regulations 1994 as at 01.11.2020
  insofar as it relates to duty, excise duty and taxes (repealed by Finance Act 2006)
  The Freeport Act as at 13.08.20 insofar as it relates to duty, excise duty and taxes - Added by [Act No. 15 of 2006]
  (repealed by the Gambling Regulatory Authority Act 2007)
  insofar as it relates to duties and taxes - Added by [Act No. 9 of 2007]
  insofar as it relates to registration duty payable on goods - Deleted by [Act No. 4 of 2006]
  The Horse Racing Board Act 2003
  The Human Resource Development Act2003 insofar as it relates to the collection and recovery of levy - Added by [Act No. 4 of 2017]
  The Income Tax Act 1995 (Consolidated Version)
  insofar as it relates to duty, excise duty and taxes (repealed by Finance Act 2006)
  The Land (Duties and Taxes) Act 1984 - Deleted by [Act No. 4 of 2006]
  insofar as it relates to collection and enforcement of general rate under sections 102 to 105 - Amended [Act No. 37 of 2011]; [Act No. 26 of 2013]
  The Mauritius Revenue Authority Act 2004	Investment Promotion (Mauritian Diaspora Scheme) Regulations 2015 insofar as it relates to regulation 9(4) Investment Promotion (Property Development Scheme) Regulations 2015 insofar as it relates to regulation 17 Investment Promotion (Smart City Scheme) Regulations 2015 insofar as it relates to regulation 22(1)
  insofar as it relates to collection and enforcement of contributions - Amended by [Act No. 37 of 2011]; [Act No. 4 of 2017]
  insofar as it relates to the collection and recovery of contribution or recycling fee – Added by [Act No. 4 of 2017]
  The Registration Duty Act1804 - Deleted by [Act No. 4 of 2006]
  The Stamp Duty Act 1990- Deleted by [Act No. 4 of 2006]
  insofar as it relates to duty under the Registration Duty Act and tax under the Land (Duties and Taxes) Act - Deleted by [Act No. 4 of 2006]
  insofar as it relates to claim and recovery of duty under section 27(3) to (10) - Added by [GN No. 2 of 2011]
  insofar as it relates to any duty, fee or charge payable under that Act - Deleted by [Act No. 4 of 2006]
  The Value Added Tax Act - Amended by [Act No. 4 of 2006] (consolidated version)

• Finance Acts

Gambling Regulatory Authority Mauritius

Gambling Regulatory Authority Act Mauritius

Gambling Regulatory Authority (Mauritius National Lottery) (Lottery Games) Regulations 2009 The Hire Purchase and Credit Sale Act 1964 insofar as it relates to registration duty payable on goods - Deleted by Act No. Gambling Regulatory Authority Act amended 26. Human Resource Development Act amended 27. Immigration Act amended 28. Income Tax Act amended 29. Information and Communication Technologies Act amended 30. Insolvency Act amended 31. Insurance Act amended 32. Land (Duties and Taxes) Act amended 33. Limited Liability Partnerships Act amended 34.