# The Double Taxation Relief (Taxes on Income) (Mauritius) Order 2003, Article 1


Paragraph (5) of Article 13 of the Convention shall be deleted and replaced by the following:
“(5) The provisions of this Article shall not affect the right of a Contracting State to levy according to its law a tax chargeable in respect of gains from the alienation of any property on a person who is a resident of that State at any time during the fiscal year in which the property is alienated, or has been so resident at any time during the six fiscal years immediately preceding that year.”

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Source: https://www.legislation.gov.uk/ukdsi/2003/0110464206/schedule/crossheading/article-1 (the official version)
Page: https://openlegislation.uk/draft-double-taxation-relief-taxes-on-income-mauritius-order-2003/schedule/crossheading-article-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.