{
  "url": "https://openlegislation.uk/draft-double-taxation-relief-mauritius-order-2018/article-2",
  "json_url": "https://openlegislation.uk/draft-double-taxation-relief-mauritius-order-2018/article-2.json",
  "legislation": "ukdsi/2018/9780111168660",
  "legislation_title": "The Double Taxation Relief (Mauritius) Order 2018",
  "legislation_url": "https://openlegislation.uk/draft-double-taxation-relief-mauritius-order-2018",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Double taxation agreement to have effect",
  "text": "It is declared that—\n(a) the arrangements specified in the Protocol set out in the Schedule to this Order, which vary the arrangements set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Mauritius) Order 1981, have been made with the Government of the Republic of Mauritius;\n(b) the arrangements have been made with a view to affording relief from double taxation in relation to capital gains tax, corporation tax and income tax and taxes of a similar character imposed by the laws of Mauritius; and\n(c) it is expedient that the arrangements should have effect.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1981/1121 amended by 1987/467, 2003/2620 and 2011/2442."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2018/9780111168660/article/2",
    "retrieved_at": "2026-10-30T15:04:47.187319+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}