The Finance (Miscellaneous Provisions) Act 2021 - Act No. 15 of 2021

210 Acts 2021 16. Co-operatives Act amended 17. Courts Act amended 18. Customs Act amended 19. Customs Tariff Act amended 20. Dangerous Chemicals Control Act amended 21. Dangerous Drugs Act amended 22. Economic Development Board Act amended 23. Environment Protection Act amended 24. Excise Act amended 25. Finance and Audit Act amended 26. Financial Intelligence and Anti-Money Laundering Act amended 27. Financial Reporting Act amended 28. Financial Services Act amended 29. Fisheries and Marine Resources Act amended 30. Fishermen Investment Trust Act repealed 31. Food Act amended 32. Forests and Reserves Act amended 33. Foundations Act amended 34. Freeport Act amended 35. Gambling Regulatory Authority Act amended 36. Human Resource Development Act amended 37. Immigration Act amended 38. Income Tax Act amended 39. Information and Communication Technologies Act amended 40. Insolvency Act amended 41. Insurance Act amended 42. Interpretation and General Clauses Act amended 43. Land Drainage Authority Act amended 44. Land (Duties and Taxes) Act amended 45. Landlord and Tenant Act amended 46. Limited Liability Partnerships Act amended 47. Limited Partnerships Act amended 48. Local Government Act amended Acts 2021 211 49. Mauritius Agricultural Marketing Act amended 50. Mauritius Cane Industry Authority Act amended 51. Mauritius Institute of Training and Development Act amended   0DXULWLXV4XDOL¿FDWLRQV$XWKRULW\$FWDPHQGHG 53. Mauritius Research and Innovation Council Act 2019 amended 54. Mauritius Revenue Authority Act amended 55. Medical Council Act amended 56. Merchant Shipping Act amended 57. Morcellement Act amended   1DWLRQDO$JULFXOWXUDO3URGXFWV5HJXODWRU\2I¿FH$FWDPHQGHG 59. National Payment Systems Act amended 60. National Pensions Act amended 61. Non-Citizens (Employment Restriction) Act amended 62. Non-Citizens (Property Restriction) Act amended 63. Ombudsperson for Financial Services Act amended 64. Pensions Act amended 65. Pharmacy Act amended 66. Plant Protection Act amended 67. Prevention of Corruption Act amended 68. Prevention of Terrorism Act amended 69. Private Pension Schemes Act amended 70. Protected Cell Companies Act amended 71. Public Collections Act amended 72. Public-Private Partnership Act amended 73. Public Procurement Act amended 74. Quarantine Act 2020 amended 75. Real Estate Agent Authority Act 2020 amended 76. Reform Institutions Act amended 77. Registration Duty Act amended 78. Registration of Associations Act amended 79. Rivers and Canals Act amended 80. Road Development Authority Act amended   5RDG7UDI¿F$FWDPHQGHG  

212 Acts 2021 82. Roads Act amended 83. Rose Belle Sugar Estate Board Act amended 84. Social Integration and Empowerment Act amended 85. State Lands Act amended 86. Statutory Bodies (Accounts and Audit) Act amended 87. Statutory Bodies Pension Funds Act amended   6XJDU,QGXVWU\(I¿FLHQF\$FWDPHQGHG   89. Sugar Insurance Fund Act amended 90. United Nations (Financial Prohibitions, Arms Embargo and Travel Ban) Sanctions Act 2019 amended 91. Utility Regulatory Authority Act amended 92. Value Added Tax Act amended 93. Waste Water Management Authority Act amended 94. Workers’ Rights Act 2019 amended 95. Validation of resolution 96. Savings 97. Commencement FIRST SCHEDULE SECOND SCHEDULE THIRD SCHEDULE FOURTH SCHEDULE FIFTH SCHEDULE SIXTH SCHEDULE SEVENTH SCHEDULE EIGHTH SCHEDULE NINTH SCHEDULE TENTH SCHEDULE ELEVENTH SCHEDULE TWELFTH SCHEDULE THIRTEENTH SCHEDULE _______________ Acts 2021 213 An Act To provide for the implementation of measures announced in the Budget Speech 2021-2022 and for matters connected, consequential and incidental thereto ENACTED by the Parliament of Mauritius, as follows – 1. Short title This Act may be cited as the Finance (Miscellaneous Provisions) Act 2021. 2. Asset Recovery Act amended The Asset Recovery Act is amended – (a) in section 2, by inserting, in the appropriate alphabetical RUGHUWKHIROORZLQJQHZGH¿QLWLRQV± “Agency” means the Integrity Reporting Services Agency established under section 4(1) of the Good Governance and Integrity Reporting Act; “reporting person” has the same meaning as in the Financial Intelligence and Anti-Money Laundering Act; (b) in section 3, by inserting, after subsection (2A), the following new subsections – (2B) No application for an Order under sections 17 and 34 shall be made and no Order under sections 10 and 27 may be granted in relation to property which is the subject matter of an Unexplained Wealth Order under section 16 of the Good Governance and Integrity Reporting Act. (2C) An Unexplained Wealth Order under section 16 of the Good Governance and Integrity Reporting Act shall take precedence over any existing Order under section 10 or 27 without the need for the Agency to apply for a discharge of any existing Order.

214 Acts 2021 (c) in section 9 – (i) by numbering the existing provision as subsection (1); (ii) in the newly numbered subsection (1)(b), by deleting the words “other than a lawful interest”; (iii) by adding the following new subsection – (2) Where the Enforcement Authority determines that it is necessary to appoint a Trustee to take custody of and manage the property, it shall, in its application, state the reason why and nominate a VXLWDEO\TXDOL¿HGSHUVRQIRUDSSRLQWPHQW (d) in section 10, by repealing subsection (2) and replacing it by the following subsection – (2) Where a Judge grants a Restraining Order, the Enforcement Authority shall, within 21 days from the making of the Order, or such other period as the Judge may direct, give notice of the Order to – (a) every person known to the Enforcement Authority to have an interest in the property; (b) such reporting person as it considers appropriate, in such form and manner as it may determine; and (c) such other person as the Judge may direct. (e) in section 11(1) – (i) in paragraph (c), by deleting the words “realise or otherwise deal with the property” and replacing them by the words “where directed by the Enforcement Authority and subject to an Order from a Judge, realise or otherwise deal with the property”; (ii) in subsection (2), by repealing paragraph (a); Acts 2021 215 (f) in section 27(5), by repealing paragraph (a) and replacing it by the following paragraph – (a) Where a Judge grants a Restriction Order, the Enforcement Authority shall, within 21 days from the making from the Order or such longer period as the Judge may direct, give notice of the Order – (i) to every person known to the Enforcement Authority to have an interest in the property; (ii) such reporting person as it considers appropriate, in such form and manner as it may determine; and (iii) such other person as the Judge may direct. (g) by repealing section 37 and replacing it by the following section – 37. Exclusion of property from Order Where a person who has an interest in property which is the subject of a Recovery Order makes an application to exclude his interest from the Order, the Judge may grant the DSSOLFDWLRQZKHUHKHLVVDWLV¿HGWKDW± D WKH SURSHUW\ LV QRW SURFHHGV D EHQH¿W DQ instrumentality or a terrorist property; (b) the applicant was not in any way involved in the commission of the offence in relation to which the Recovery Order was made; (c) in the case where the applicant acquired the interest before the commission of the offence, the applicant did not know that any person would use, or intended to use, the property for, or in connection with, the commission of the offence; or

216 Acts 2021 (d) in the case where the applicant acquired the interest at the time or after the commission of the offence, the interest was acquired in circumstances which would not have given rise to any reasonable suspicion that the property ZDVSURFHHGVDEHQH¿WDQLQVWUXPHQWDOLW\RUD terrorist property. 3. Bank of Mauritius Act amended The Bank of Mauritius Act is amended – (a) in section 2, by inserting, in the appropriate alphabetical RUGHUWKHIROORZLQJQHZGH¿QLWLRQ± “credit score” means a number which represents the credit exposure of a consumer; (b) in section 5(1) – L LQ SDUDJUDSK E L  E\ GHOHWLQJ WKH ZRUGV ³¿QDQFLDO institutions carrying on” and replacing them by the ZRUGV ³¿QDQFLDO LQVWLWXWLRQV DQG DQ\ RWKHU LQVWLWXWLRQ which the Bank may license or authorise under the banking laws to carry out”; (ii) by inserting, after paragraph (b), the following new paragraph – (ba) be the macroprudential authority of Mauritius; (c) in section 6 – (i) in subsection (1) – (A) in paragraph (a), by repealing subparagraph (ii) and replacing it by the following subparagraph – LL  ¿QDQFLDO LQVWLWXWLRQV or a licensee under the National Payment Systems Act; Acts 2021 217 (B) by inserting, after paragraph (r), the following new paragraph – (ra) establish and maintain links and liaison and enter into any agreement or arrangement with such institutions, authorities or agencies as it may determine for the purposes of assisting it in the discharge of its functions and in the furtherance of its objects; (ii) in subsection (2A) – (A) in paragraph (a), by deleting the words “by itself or through its subsidiary, or”; (B) by adding the following new paragraph – (d) The Bank may issue such guide, guidelines, directives, rules or instructions, as it may determine, regarding the framework for the issue of sustainable bonds, including blue and green bonds, in Mauritius. (d) in section 36, by adding the following new subsections – (2) The Bank may make rules to provide for the framework under which digital currency may be issued by the Bank and may be held or used by the public. (3) Notwithstanding section 6(1)(a), the Bank may, for the purpose of issuing digital currency, open accounts for, and accept deposits from, such persons as it may determine. (e) by inserting, after section 42, the following new section – 42A. Counterfeit digital currency Any person who makes or causes to be made, counterfeits, or alters, a digital currency, or uses a counterfeit digital currency for any purpose shall commit an offence and

218 Acts 2021 VKDOO RQ FRQYLFWLRQ EH OLDEOH WR D ¿QH QRW H[FHHGLQJ RQH million rupees and to penal servitude. (f) in section 52 – (i) in subsection (1), by adding the following new paragraph, the full stop at the end of paragraph (e) being deleted and replaced by the words “; and” and the word “and” at the end of paragraph (d) being deleted – (f) providing credit scores. (ii) by inserting, after subsection (1B), the following new subsection – (1C) Where the Credit Information Bureau provides credit scores under subsection (1)(f), section 52B shall apply. (g) in section 52A – (i) in the heading, by deleting the words “Central KYC Registry” and replacing them by the words “Central KYC and Accounts Registry”; (ii) in subsection (1), by deleting the words “, establish a Central KYC Registry” and replacing them by the words “and information on accounts maintained by customers, other than the balance and amount held in the accounts, establish a Central KYC and Accounts Registry”; (iii) in subsection (1C), by inserting, after the words “the information collected on the Registry”, the words “, other than account information,”; (iv) by inserting, after subsection (1C), the following new subsection – (1D) (a) Where it is necessary for the prevention, detection, investigation or prosecution of PRQH\ ODXQGHULQJ WHUURULVP ¿QDQFLQJ RU D ¿QDQFLDO Acts 2021 219 FULPHRIIHQFHLQFOXGLQJWKHLGHQWL¿FDWLRQWUDFLQJDQG freezing of assets related thereto, the Bank may – (i) under conditions of FRQ¿GHQWLDOLW\ DQG VXEMHFW to the compliance with such conditions as the Bank may determine; or (ii) where lawfully required to do so by an Order of the Judge in Chambers or any Court, disclose or allow access to account information collected on the Registry to a supervisory authority or law enforcement agency. (b) In this subsection –  ³¿QDQFLDO FULPH RIIHQFH´ KDV WKH same meaning as in sections 41A(5) and 80D(5) of the Courts Act. (v) in subsection (3), by inserting, after the words “KYC records”, the words “and account information, other than the balance and amount held therein,”; (vi) by repealing subsection (6) and replacing it by the following subsection – (6) The Bank may, for the purpose of this section, issue such directives, guidelines, instructions or rules as it considers necessary. (vii) in subsection (7) – $  E\ GHOHWLQJ WKH GH¿QLWLRQ RI ³&HQWUDO .<& Registry” or “Registry”; %  LQWKHGH¿QLWLRQRI³.<&LQVWLWXWLRQ´E\GHOHWLQJ the words “Financial Intelligence and Anti-Money Laundering Act” and replacing them by the

220 Acts 2021 words “Financial Intelligence and Anti-Money Laundering Act or submit information on accounts to the Registry”; (C) by inserting, in the appropriate alphabetical RUGHUWKHIROORZLQJQHZGH¿QLWLRQV± “account” means – (a) an account maintained in Mauritius by a ¿QDQFLDOLQVWLWXWLRQIRULWVFXVWRPHU (b) an account in Mauritius designated in accordance with the rules of international standardisation (IBAN) maintained by ¿QDQFLDOLQVWLWXWLRQVIRUWKHLUFXVWRPHUV (c) a safe deposit box leased by a bank; or (d) any account maintained by such institution as the Bank may specify; “Central KYC and Accounts Registry” or “Registry” means the central registry established under subsection (1); “customer” means – (a) the owner of an account; (b) the lessee of a safe deposit box leased by a bank; (c) a person who acts on behalf of a person referred to in paragraph (a) or (b); G WKHEHQH¿FLDORZQHURIDQDFFRXQW (h) in section 52B – (i) in subsection (1) – (A) by deleting words “on an applicant for credit”; Acts 2021 221 (B) by inserting, after subsection (1), the following new subsection – (1A) Without prejudice to subsection (1), the Credit Information Bureau established under section 52 may provide credit scores. (ii) in subsection (2), by deleting the words “subsection (1)” and replacing them by the words “subsection (1) or (1A)”; (iii) by repealing subsection (7) and replacing it by the following subsection – (7) No civil or criminal liability shall be incurred by the Bank, the Credit Information Bureau or any person that provides the Bank with information under subsection (2)(b) in respect of any matter or thing done by it or him in the discharge, in good faith, of it or his duties under this section. 4. Banking Act amended The Banking Act is amended – (a) in section 2, by inserting, in the appropriate alphabetical RUGHUWKHIROORZLQJQHZGH¿QLWLRQV±  ³¿QWHFK´PHDQVWHFKQRORJLFDOO\HQDEOHG¿QDQFLDOLQQRYDWLRQV which could result in new business models, applications, processes or products with an associated material effect RQ ¿QDQFLDO PDUNHWV DQG LQVWLWXWLRQV DQG WKH SURYLVLRQ RI ¿QDQFLDOVHUYLFHV “regtech” or “regulatory technology” means the innovative WHFKQRORJ\VROXWLRQVXWLOLVHGE\¿QDQFLDOLQVWLWXWLRQVDQGRWKHU regulated entities to facilitate compliance with regulatory rules and requirements; “regulatory sandbox” means a controlled testing environment ZKLFK DOORZV D ¿QDQFLDO LQVWLWXWLRQ D OLFHQVHH XQGHU WKH National Payment Systems Act or a body corporate authorised by the central bank under section 11C to conduct experiments under the supervision of the central bank;

222 Acts 2021 “regulatory sandbox authorisation” means an authorisation JUDQWHGXQGHUVHFWLRQ&ZKLFKDOORZVD¿QDQFLDOLQVWLWXWLRQ a licensee under the National Payment Systems Act or a body corporate to enter a regulatory sandbox to experiment with ¿QWHFKUHJWHFKRURWKHULQQRYDWLRQGULYHQ¿QDQFLDOVHUYLFHV falling under the purview of the central bank; E LQ VHFWLRQ  $ D  E\ GHOHWLQJ WKH ZRUGV ³D ¿QDQFLDO institution” and replacing them by the words “an applicant”; (c) by inserting, after section 11B, the following new sections – 11C. Regulatory sandbox authorisation     $ ¿QDQFLDO LQVWLWXWLRQ D OLFHQVHH XQGHU WKH National Payment Systems Act or a body corporate may apply to the central bank for a regulatory sandbox authorisation in such form and manner, and shall be accompanied by such documents, as the central bank may determine. (2) The central bank may, on receipt of an application under subsection (1), grant a regulatory sandbox DXWKRULVDWLRQ ZKHUH LW LV VDWLV¿HG WKDW WKH DSSOLFDQW PHHWV such requirements, including eligibility criteria, as the central bank may determine. (3) Where the central bank grants an application under subsection (2), it may issue a regulatory sandbox authorisation – D IRUDVSHFL¿HGSHULRGDQG (b) subject to such terms and conditions, including appropriate safeguards to contain the consequences of failure and maintain the overall safety and soundness RI WKH ¿QDQFLDO V\VWHP DV LW PD\ determine. Acts 2021 223 (4) (a) The central bank may, in such circumstances as may be prescribed, exempt a person who has obtained a regulatory sandbox authorisation from any regulatory requirement. (b) An exemption under paragraph (a) shall EHVSHFL¿HGLQWKHUHJXODWRU\VDQGER[DXWKRULVDWLRQ (5) (a) The regulatory sandbox authorisation VKDOOODSVHRQWKHH[SLU\RIWKHVSHFL¿HGSHULRGUHIHUUHGWRLQ subsection (3)(a). (b) The holder of a regulatory sandbox authorisation who intends to renew the regulatory sandbox authorisation shall make a written application to the central bank. (c) On receipt of an application under paragraph (b), the central bank may renew a regulatory VDQGER[DXWKRULVDWLRQIRUVXFKVSHFL¿HGSHULRGDQGRQVXFK conditions as it may determine.     8SRQ WKH FHQWUDO EDQN EHLQJ VDWLV¿HG RI WKH VXFFHVVIXOH[SHULPHQWDWLRQRI¿QWHFKUHJWHFKRUVXFKRWKHU UHOHYDQWLQQRYDWLRQGULYHQ¿QDQFLDOVHUYLFHDVWKHFDVHPD\ be, the holder of a regulatory sandbox authorisation may submit an application to the central bank for the relevant licence or authorisation under the Banking Act or the National Payment Systems Act. (7) The central bank may cause an examination of the operations and affairs of a holder of a regulatory sandbox DXWKRULVDWLRQ WR EH PDGH E\ LWV RI¿FHUV RU VXFK RWKHU GXO\ TXDOL¿HGSHUVRQDVLWPD\DSSRLQWVRDVWRDVVHVVFRPSOLDQFH of the holder of the regulatory sandbox authorisation with the terms and conditions of the authorisation or any guidelines, instructions or directives issued by the central bank under this section.

224 Acts 2021 (8) Sections 10, 11 and 17 shall apply to the holder of a regulatory sandbox authorisation granted under this section.   ' (VWDEOLVKPHQWRI¿QWHFKLQQRYDWLRQKXEDQGGLJLWDOODE     7KH FHQWUDO EDQN PD\ HVWDEOLVK D ¿QWHFK innovation hub and digital lab – (a) to foster innovation and the use of emerging technologies to facilitate the provision of banking and payment solutions and other related services falling under the purview of the central bank; (b) to identify critical trends in technology affecting the banking and payment services sectors and develop in-depth insights into these technologies; (c) to provide a testing environment for ¿QWHFK WR GHYHORS WHVW SURWRW\SH DQG operate products or services; (d) to establish an international networking platform for experts on innovative technologies related to the banking and payment services sectors to promote research, exchange of views and knowledge-sharing; and (e) for such other purposes as the central bank may determine. (2) The central bank shall determine the requirements IRU D SHUVRQ WR HQWHU SDUWLFLSDWH RU RSHUDWH LQ WKH ¿QWHFK innovation hub and digital lab. (3) Any person who enters, participates or operates LQWKH¿QWHFKLQQRYDWLRQKXEDQGGLJLWDOODEVKDOOFRPSO\ZLWK such terms and conditions as the central bank may determine. Acts 2021 225 (4) The central bank may seek the collaboration of DQ\¿QDQFLDOLQVWLWXWLRQRUSXEOLFRUSULYDWHVHFWRUDJHQF\IRU WKHHVWDEOLVKPHQWRIWKH¿QWHFKLQQRYDWLRQKXEDQGGLJLWDOODE G LQ VHFWLRQ (   LQ WKH GH¿QLWLRQ RI ³HOLJLEOH LQVWLWXWLRQ´ in paragraph (a), by repealing subparagraph (ii), the word “and” being added at the end of subparagraph (i); (e) in section 39 – (i) in subsection (5), by deleting the words “5 years from” and replacing them by the words “3 years from”; (ii) by repealing subsection (5A) and replacing it by the following subsection – (5A) Notwithstanding subsections (4) and (5), WKHFHQWUDOEDQNPD\XSRQDUHTXHVWIURPD¿QDQFLDO institution and on just and reasonable grounds shown, approve, in writing, the extension of the appointment RILWV¿UPRIDXGLWRUV± (a) for an additional period not exceeding 2 years; or (b) in the case of a branch or subsidiary of a foreign bank, for an additional period not exceeding 5 years where – L WKH¿UPRIDXGLWRUVLVDOVRWKH DXGLWRURILWVSDUHQW¿QDQFLDO institution which is subject to consolidated supervision by competent foreign regulatory authorities; and (ii) the engagement partner of WKHDXGLW¿UPLVURWDWHGZLWK respect to the additional period approved by the central bank.

226 Acts 2021 (f) in section 64(3) – (i) by inserting, after paragraph (d), the following new paragraph – (da) disclosure is necessary to – L HQDEOH WKH ¿QDQFLDO institution to make a complaint or lodge a report WRDQRI¿FHUDXWKRULVHGXQGHU any enactment to – (A) receive a complaint or report; or (B) carry out an investigation or prosecution, in relation to a person involved or suspected to be involved in an offence; (ii) any Court; (ii) in paragraph (i), by deleting the words “established under section 52B of the Bank of Mauritius Act or the Central KYC Registry” and replacing them by the words “or the Central KYC and Accounts Registry”; (g) in section 64C(1)(b), by inserting, after the words “shall apply WRDQ\´WKHZRUGV³DI¿OLDWH´ 5. Borrower Protection Act amended The Borrower Protection Act is amended – D LQVHFWLRQE\DGGLQJWKHIROORZLQJQHZGH¿QLWLRQWKHIXOO VWRSDWWKHHQGRIWKHGH¿QLWLRQRI³0LQLVWHU´EHLQJGHOHWHG and replaced by a semicolon – “property burdened with security” means property subject to a mortgageRU¿[HGFKDUJH Acts 2021 227 (b) in section 17(1), by inserting, after the words “has been PRUWJDJHG´WKHZRUGV³RULVEXUGHQHGZLWKD¿[HGFKDUJH´ (c) in section 20 – (i) in the heading, by deleting the words “mortgaged property” and replacing them by the words “property burdened with security”; (ii) in subsection (1), by deleting the words “mortgaged property” and replacing them by the words “property burdened with security”; (iii) in subsection (4C)(a), by deleting the words “mortgaged immovable property” wherever they appear and replacing them by the words “immovable property PRUWJDJHGRUEXUGHQHGZLWKD¿[HGFKDUJH´ (d) in section 22(2)(a), by deleting the words “mortgaged property” and replacing them by the words “property burdened with security”. 6. Build Operate Transfer Projects Act amended The Build Operate Transfer Projects Act is amended – (a) in section 2 – L LQ WKH GH¿QLWLRQ RI ³FRQWURO´ E\ GHOHWLQJ WKH ZRUGV “section 3(1D) of the Public Procurement Act” and replacing them by the words “the Public Debt Management Act”; LL  LQ WKH GH¿QLWLRQ RI ³RZQ´ E\ GHOHWLQJ WKH ZRUGV “section 3(1D) of the Public Procurement Act” and replacing them by the words “the Public Debt Management Act”; LLL  E\ GHOHWLQJ WKH GH¿QLWLRQ RI ³SULYDWH SDUW\´ DQG UHSODFLQJLWE\WKHIROORZLQJGH¿QLWLRQ± “private party”, in relation to a BOT project, means a party to a BOT agreement, other than a contracting authority;

228 Acts 2021 (b) in section 3, by adding the following new subsection – (4) (a) Sections 10 and 10A shall not apply to a BOT project with a commercial component exceeding 80 per cent of the estimated project value. (b) A contracting authority shall use a transparent procurement process for the selection of the private party for a BOT project referred to in paragraph (a). (c) in section 5B, in subsection (1), by repealing paragraph (a) and replacing it by the following paragraph – D  D WHFKQLFDO DGYLVRU\ ¿UP ZKLFK VKDOO DV determined by the BOT Projects Unit, be remunerated by – (i) the BOT Projects Unit; (ii) the private party; or (iii) both the BOT Projects Unit and the private party; or (d) in section 7 (1) – (i) in paragraph (d), by deleting the words “BOT project” and replacing them by the words “BOT project referred to in paragraph (c)”; (ii) by inserting, after paragraph (d), the following new paragraph – (da) carry out the procurement exercise to select a private party for a project below the prescribed threshold with the assistance of the BOT Projects Unit or a consultant; 7. Business Registration Act amended The Business Registration Act is amended – D LQVHFWLRQ  E\GHOHWLQJWKHZRUG³FHUWL¿HG´ Acts 2021 229 (b) in section 11(3), by inserting, after the word “person”, the ZRUGV³RQSD\PHQWRIWKHIHHVSHFL¿HGLQ3DUW,,RIWKH6HFRQG Schedule”. 8. Central Electricity Board Act amended The Central Electricity Board Act is amended – D LQVHFWLRQE\DGGLQJWKHIROORZLQJQHZGH¿QLWLRQWKHIXOO VWRSDWWKHHQGRIWKHGH¿QLWLRQRI³0LQLVWHU´EHLQJGHOHWHG and replaced by a semicolon – “wayleave” means consent for an applicant to install and keep installed electric lines, equipment and poles on, under or over, land and to have access to the land for the purpose of inspecting, maintaining, adjusting, repairing, altering, replacing or removing the electric lines. (b) in section 5(1)(a), by adding the following new subparagraph, the full stop at the end of subparagraph (ix) being deleted and replaced by a semicolon – (x) 2 members having wide experience in renewable energy. (c) in section 10(1), by adding the following new paragraphs, the full stop at the end of paragraph (d) being deleted and replaced by a semicolon – H WR SURYLGH WUDLQLQJ LQ WKH ¿HOGV RI UHQHZDEOHHQHUJ\DQGHQHUJ\HI¿FLHQF\ (f) to implement projects relating to the production of electricity from renewable energy sources and other clean technology; (g) to award, in collaboration with other LQVWLWXWLRQV FHUWL¿FDWHV GLSORPDV and other technical and professional TXDOL¿FDWLRQV LQ WKH ¿HOG RI UHQHZDEOH HQHUJ\DQGHQHUJ\HI¿FLHQF\

230 Acts 2021 (d) by inserting, after section 11, the following new section – 11A. Wayleaves (1) Where the Board has reason to believe that it is necessary or expedient for it to install or keep installed electric lines, equipment and poles, under or over any land, it shall give written notice to the owner or occupier of the land requiring him to grant the necessary wayleave within a period not exceeding 21 days. (2) Where the owner of the land is untraceable, the Board shall cause a notice to be posted up in a conspicuous place on the land for a period not exceeding 21 days. (3) Where there is no response from the owner or occupier of the land following the issue of a notice under subsection (1) or (2), the Board may conduct such works VSHFL¿HGLQWKHQRWLFHDVLWFRQVLGHUVQHFHVVDU\DQGH[SHGLHQW (4) Where the owner or occupier of any land who has been given a notice by the Board under subsection (1) – (a) objects or refuses to give the wayleave before the end of the period of 21 days or gives the wayleave subject to terms and conditions not approved by the Board; and (b) the Board is unable to reach an agreement with the owner or occupier of the land within a period of 60 days from the date of issue of the notice, the Board may apply to the Utility Regulatory Authority to determine the grant of the wayleave. 9. Central Water Authority Act amended The Central Water Authority Act is amended – (a) in section 2, E\DGGLQJWKHIROORZLQJQHZGH¿QLWLRQWKHIXOO Acts 2021 231 VWRS DW WKH HQG RI WKH GH¿QLWLRQ RI ³ZDWHU UHVRXUFHV´ EHLQJ deleted and replaced by a semicolon – “wayleave” means consent for an applicant to lay, install, and keep installed, water pipes and appurtenances, under or over land and to have access to the land for the purpose of inspecting, maintaining, adjusting, repairing, altering, replacing or removing the water pipes. (b) by inserting, after section 21A, the following new section – 21B. Wayleaves (1) Where the Authority has reason to believe that it is necessary or expedient for it to lay, and keep installed, water pipes and appurtenances under or over any land, the owner or occupier of the land shall be given a notice by the Authority requiring him to grant the necessary wayleave within a period not exceeding 21 days. (2) Where the owner of the land is untraceable, the Authority shall cause a notice to be posted up in a conspicuous place on the land for a period of 21 days. (3) Where there is no response from the owner or occupier of the land following the issue of a notice under subsection (1) or (2), the Board may conduct such works VSHFL¿HGLQWKHQRWLFHDVLWFRQVLGHUVQHFHVVDU\DQGH[SHGLHQW (4) Where the owner or occupier of any land who has been given a notice by the Authority under subsection (1) – (a) objects or refuses to give the wayleave before the end of the period of 21 days or gives the wayleave subject to terms and conditions not approved by the Authority; and

232 Acts 2021 (b) where the Authority is unable to reach an agreement with the owner or occupier of the land within a period of 60 days from the date of issue of the notice, the Authority may apply to the Utility Regulatory Authority to determine the grant of the wayleave. 10. Civil Aviation Act amended The Civil Aviation Act is amended by repealing the Second Schedule and Third Schedule and replacing them by the Second Schedule and Third Schedule set out in the First Schedule and Second Schedule to this Act, respectively. 11. Civil Service Family Protection Scheme Act amended The Civil Service Family Protection Scheme Act is amended, in section 40, by deleting the word “female” wherever it appears. 12. Civil Status Act amended The Civil Status Act is amended – (a) in section 2 – L LQ WKH GH¿QLWLRQ RI ³DXGLWLRQ´ E\ LQVHUWLQJ DIWHU WKH words “Registrar of Civil Status”, the words “or Deputy Registrar of Civil Status”; LL  LQWKHGH¿QLWLRQRI³FHUWL¿FDWH´± (A) by repealing paragraph (b) and replacing it by the following paragraph – E D FHUWL¿HG RU EDUFRGHG printout from a computer system; (B) by adding the following new paragraphs, the word “or” at the end of paragraph (a) being deleted – (c) a scanned extract of a manuscript entry in a register; or Acts 2021 233 (d) an extract generated in electronic format bearing a digital signature; (iii) by inserting, in the appropriate alphabetical order, the IROORZLQJQHZGH¿QLWLRQV± “FIU” means the Financial Intelligence Unit established under the Financial Intelligence and Anti-Money Laundering Act; “marriage hall” means the hall set up at the Central &LYLO6WDWXV2I¿FHDQGXVHGIRUWKHFHOHEUDWLRQRIFLYLO marriages; (b) in section 3(3), by inserting, after paragraph (ga), the following new paragraph, the word “and” at the end of paragraph (ga) being deleted – (gb) regenerate a NIC number, where appropriate; and (c) in section 5(1)(b), by adding the following new subparagraph, the full stop at the end of subparagraph (vi) being deleted and replaced by a semicolon – YLL  DW WKH &HQWUDO &LYLO 6WDWXV 2I¿FH for keeping record of – (A) births, deaths and marriages in a foreign country; and (B) such other civil status matter as may be prescribed. (d) in section 9 (1), by repealing paragraph (c) and replacing it by the following paragraph – (c) the death of his spouse, brother or sister, ascendant or descendant, a person adopted by him or by whom he has been adopted, or such other person as the Registrar may authorise.

234 Acts 2021 (e) in section 10 – (i) in subsection (1), by inserting, after the word “lost”, the words “, corrupted, altered”; (ii) in subsection (2), by deleting the words “or written” and replacing them by the words “, written or electronic”; (f) in Part III, by inserting, before section 12, the following new section – $ 1RWL¿FDWLRQRIELUWK The Ministry responsible for the subject of health, the RI¿FHU LQ FKDUJH RI D SULYDWH KHDOWK LQVWLWXWLRQ DQG ZKHUH D birth occurs at home, the midwife, shall, upon the birth of a child, issue to the parents and the Registrar of Civil Status, a 1RWL¿FDWLRQRI%LUWKLQVXFKIRUPDVPD\EHSUHVFULEHG (g) in section 13, by inserting, after subsection (1A), the following new subsection – (1B) Where the sex of a newborn cannot be determined due to congenital anomalies at the time of birth or stillbirth, WKHRI¿FHUVKDOOUHJLVWHUWKHVH[DV³XQGHWHUPLQHG´ (h) in section 17B – (i) in subsection (1) – (A) by repealing paragraph (A) and replacing it by the following paragraph – (a) another public sector agency, such information as may be mutually agreed upon in relation to the name, address, date of birth, gender, NIC number, photograph, and date of death, if any, of a person other than a minor, and where applicable, his spouse; Acts 2021 235 (B) by adding the following new paragraph – (b) FIU, on such terms as may be agreed with FIU, such information in addition to WKRVHVSHFL¿HGLQSDUDJUDSK D  and which is required by FIU in the discharge of its functions. (ii) in subsection (2), by deleting the words “Financial Intelligence Unit established under the Financial Intelligence and Anti-Money Laundering Act” and replacing them by the word “FIU”; (iii) by adding the following new subsection – (3) Notwithstanding any other enactment, a public sector agency other than FIU, the Bank of Mauritius and the Information and Communication Technologies Authority may, with the written approval of the Registrar of Civil Status and on such terms as may be agreed with him, disclose to a third party such information, obtained pursuant to subsection (1)(a), as the Registrar of Civil Status may authorise. (i) in section 19A – (i) in subsection (1A), by inserting, after the words “Registrar of Civil Status”, the words “or the Deputy Registrar of Civil Status”; (ii) in subsection (4)(a), by deleting the words “or any RWKHU&LYLO6WDWXV2I¿FHLQWKH6WDWHRI0DXULWLXV´DQG replacing them by the words, “any other Civil Status 2I¿FHLQWKH6WDWHRI0DXULWLXVRULQWKHPDUULDJHKDOO´ (j) in section 22(2), by inserting, after the words “Registrar of Civil Status”, the words “or Deputy Registrar of Civil Status”;

236 Acts 2021 (k) in section 29(2)(b), by deleting the words “allowance and fee as may be prescribed” and replacing them by the words “allowance or fee as the Minister may determine”; (l) in section 34, by deleting the words “Port Louis” and replacing them by the words “the State of Mauritius”; (m) in section 35(1)(b), by inserting, after the words “in any private premises”, the words “or at the marriage hall”; (n) in section 48, by adding the following new subsection, the existing provision being numbered as subsection (1) – (2) (a) The surviving spouse or heirs of a Mauritian citizen who has died, and whose body has already been disposed of, abroad, shall inform the Registrar of Civil Status accordingly within 2 months from the death, by means RIDQRULJLQDOGHDWKFHUWL¿FDWHRUDFHUWL¿HGWUXHFRS\ (b) Any person who fails to comply with paragraph (a) shall commit an offence and shall, on conviction, EHOLDEOHWRD¿QHQRWH[FHHGLQJUXSHHV (o) in section 49 – (i) in the heading, by deleting the word “birth” and replacing it by the words “birth, marriage or death”; (ii) by deleting the word “birth” and replacing it by the words “birth, marriage or death”. 13. Companies Act amended The Companies Act is amended – (a) in section 2, by inserting, in the appropriate alphabetical RUGHUWKHIROORZLQJQHZGH¿QLWLRQV± “FIU” has the same meaning as in the Financial Intelligence and Anti-Money Laundering Act; “suspicious transaction” has the same meaning as in the Financial Intelligence and Anti-Money Laundering Act; Acts 2021 237 “suspicious transaction report” means a report made under section 14 of the Financial Intelligence and Anti-Money Laundering Act; (b) in section 12(8) – (i) by inserting, after the words “Practice Directions”, the words “or guidelines”; (ii) by adding the following new paragraphs, the full stop at the end of paragraph (b) being deleted and replaced by a semicolon and the word “or” at the end of paragraph (a) being deleted – F WKH WLPH OLPLW IRU ¿OLQJ DQ\ document under this Act; or (d) the manner in which any meeting under this Act may be held. (c) in section 167A, by adding the following new subsections – (6) Every company service provider shall – (a) comply with such directions as the Registrar may give to him; (b) as soon as practicable, but not later than 5 working days from the date on which he becomes aware of a transaction which he has reason to believe may be a suspicious transaction – (i) make a suspicious transaction report to FIU; (ii) comply with such guidelines as FIU may issue. (7) A company service provider may, upon authorisation by the company for which it acts, provide to a competent DXWKRULW\ XQGHU VHFWLRQ    WKH LQIRUPDWLRQ VSHFL¿HG LQ that section. (d) in section 190(6)(c) – L LQWKHGH¿QLWLRQRI³FRPSHWHQWDXthority”, by deleting the words “investigatory authority” and replacing them by the words “investigatory authorities”;

238 Acts 2021 LL  E\GHOHWLQJWKHGH¿QLWLRQRI³LQYHVWLJDWRU\DXWKRULW\´ (iii) by inserting, in the appropriate alphabetical order, the IROORZLQJQHZGH¿QLWLRQ± “investigating authorities” has the same meaning as in the Financial Intelligence and Anti-Money Laundering Act”. (e) in section 221 – (i) in subsection (1), by deleting the words “, subject to subsection (3)”; (ii) by repealing subsection (3); (iii) by adding the following new subsection – (5) Subsection (4) shall not apply to an HQWLW\ VSHFL¿HG LQ WKH )LUVW 6FKHGXOH WR WKH )LQDQFLDO Reporting Act. (f) in section 268(1), by deleting the words “25 members” and replacing them by the words “50 members”; (g) in section 269 – (i) in subsection (1), by adding the following new paragraph, the existing provision being lettered as paragraph (a) – (b) Section 270(a) shall not apply to a company limited by guarantee or a company limited by both shares and guarantee. (ii) by adding the following new subsections – (6) The Registrar may undertake outreach and educational programmes to raise and deepen awareness among companies limited by guarantee and the donor community on the potential vulnerabilities of the sector WR WHUURULVP ¿QDQFLQJ DEXVH DQG WHUURULVP ¿QDQFLQJ risks and the measures that they can take to protect themselves against such abuse. Acts 2021 239 (7) The Registrar may share, with Mauritian and foreign law enforcement agencies and institutions involved in the prevention of money laundering and FRPEDWLQJ RI WHUURULVP ¿QDQFLQJ DQG SUROLIHUDWLRQ ¿QDQFLQJLQIRUPDWLRQZKLFKKHREWDLQVRQFRPSDQLHV limited by guarantee pursuant to this Act. (h) in section 311(1), by deleting the words “section 309(1)(c)” and replacing them by the words “section 309(1)(c) or (f)”; (i) in section 346(3), by deleting the words “or registered agent of that company” and replacing them by the words “, registered DJHQWRUUHSUHVHQWDWLYHRIWKDWFRPSDQ\RUDSHUVRQTXDOL¿HG to act as Secretary under section 165”; (j) in the Thirteenth Schedule, in Part I, by deleting item 6 and replacing it by the following item – 6. 133(1)(b) and (c) 14. Construction Industry Development Board Act amended The Construction Industry Development Board Act is amended, in the Second Schedule, by repealing Part C and replacing it by the following Part – PART C – GRADES OF CONTRACTORS Grading designation Value of contract which a contractor is allowed to undertake (exclusive of VAT) (Rs) Large Above 500 million Medium Up to 500 million Small Up to 10 million

240 Acts 2021 15. Consumer Protection (Price and Supplies Control) Act amended The Consumer Protection (Price and Supplies Control) Act is amended, in section 3A(2), by adding the following new paragraphs, the full stop at the end of paragraph (d) being deleted and replaced by a semicolon and the word “and” at the end of paragraph (c) being deleted – (e) contribution to the COVID-19 Solidarity Fund; and I FRQWULEXWLRQ WR ¿QDQFH WKH FRVW RI &29,' vaccines. 16. Co-operatives Act amended The Co-operatives Act is amended – (a) in section 2, by inserting, in the appropriate alphabetical RUGHUWKHIROORZLQJQHZGH¿QLWLRQ±  ³PRYDEOHSURSHUW\´PHDQVDQ\¿VKLQJYHVVHOPRWRUYHKLFOH tractor, harvester or agricultural implement in respect of which Government has – D JLYHQDQ\NLQGRI¿QDQFLDODVVLVWDQFHWRDVRFLHW\RU (b) guaranteed the repayment of any overdraft of, or any loan or advance made to, a society; E LQ VHFWLRQ    LQ WKH GH¿QLWLRQ RI ³PDMRU GHFLVLRQ´ E\ repealing paragraph (a) and replacing it by the following paragraph – (a) the sale, transfer, lease or disposal of any immovable property or movable property of a society; (c) in section 47(4) – (i) by deleting the words “sell, lease or dispose of any immovable property” and replacing them by the words “sell, transfer, lease or dispose of any immovable property or movable property”; Acts 2021 241 (ii) in paragraphs (a) and (b), by deleting the words “sale, lease or disposal” and replacing them by the words “sale, transfer, lease or disposal”; (iii) in paragraph (c), by deleting the words “sale, lease or disposal of the immovable property” and replacing them by the words “sale, transfer, lease or disposal of the immovable property or movable property”; (iv) in paragraph (d), by deleting the words “immoveable property” and “sale, lease or disposal” and replacing them by the words “immovable property or movable property” and “sale, transfer, lease or disposal”, respectively. 17. Courts Act amended The Courts Act is amended – (a) in section 161B(1) – (i) by inserting, after the words “any witness in relation WR´WKHZRUGV³D¿QDQFLDOFULPHRIIHQFHDVGH¿QHGLQ sections 41A(5) and 80D(5) or”; (ii) by deleting the word “depone” and replacing it by the word “depose”; (b) by inserting, after section 161B, the following new section – 161BA.Agreement on facts between prosecution and GHIHQFHLQ¿QDQFLDOFULPHFDVHV The prosecution and the defence may, in relation to any criminal proceedings before the Financial Crimes Division of the Supreme Court or the Financial Crimes Division of the Intermediate Court, agree that an alleged fact contained in the information, any document or any other evidence, is not contested and a Judge or Magistrate may consider the alleged fact as proved.

242 Acts 2021 (c) in section 181(1)(a), by adding the following new subparagraph, the full stop at the end of subparagraph (xiv) being deleted and replaced by the words “; or” and the word “or” at the end of subparagraph (xiii) being deleted – [Y  TXDUDQWLQH RI¿FHU XQGHU WKH Quarantine Act 2020. (d) in section 188C – (i) in the heading, by inserting, after the words “out of Court statement in piracy”, the words “DQG¿QDQFLDO crime”; (ii) in subsection (1), by inserting, after the words “Piracy and Maritime Violence Act”, the words “or for a ¿QDQFLDO FULPH RIIHQFH DV GH¿QHG LQ VHFWLRQV $   and 80D(5)”; (e) in section 198(3) – (i) by repealing paragraphs (f) and (g) and replacing them by the following paragraphs – I WKH HOHFWURQLF ¿OLQJ RI GRFXPHQWV and electronic service of process; (g) the practice and procedure for mediation before any Magistrate, Judge or Court; (ii) by adding the following new paragraphs – (h) adjournment matters; (i) alternate dispute resolutions before any Magistrate, Judge or Court; (j) time limits for judgment; (k) management of cases, including pre-trial case management; (l) the award of any other costs in any proceedings; Acts 2021 243 (m) any other matter essential to the proper administration of justice. (f) in the Sixth Schedule, by inserting, in the appropriate alphabetical order, the following new item – Dangerous Drugs Act - section 39 18. Customs Act amended The Customs Act is amended – (a) in section 2 – L LQWKHGH¿QLWLRQRI³GXW\IUHHVKRS´LQSDUDJUDSK D  by adding the following new subparagraph, the word “or” at the end of subparagraph (iii) being deleted – (v) a Customs-approved storeroom; or (ii) by inserting, in the appropriate alphabetical order, the IROORZLQJQHZGH¿QLWLRQ±  ³WUXVWHGWUDGHUFHUWL¿FDWH´PHDQVDFHUWL¿FDWHLVVXHGE\ D*RYHUQPHQW$JHQF\IRUWKHLPSRUWDWLRQRIDVSHFL¿HG UHJXODWHGSURGXFWIURPDVSHFL¿HGFRXQWU\ (b) in section 7A – (i) in subsection (1), by deleting the words “unless the Director-General applies ex parte for and obtains the authorisation of the Independent Tax Panel under the Mauritius Revenue Authority Act” and replacing them by the words “unless, in the opinion of the 'LUHFWRU*HQHUDO KH LV VDWLV¿HG WKDW WKHUH LV SULPD facie fraud”; (ii) by repealing subsections (2) and (3); (c) in section 9A, by inserting, after subsection (3), the following new subsection – (3A) Where goods are entered and cleared by an SME or a VAT registered person under subsection (3) and the SME or VAT registered person fails to comply with subsection (3)(a)

244 Acts 2021 or (b), the SME or VAT registered person, as the case may be, shall pay the amount of duty, excise duty and taxes, together with penalty and interest for late payment, in accordance with section 24A. (d) in section 14B(1), by inserting, after the word “due”, the words “under this Act”; (e) by inserting, after section 14C, the following new section – 14D. Notice to Director-General of appointment of administrator Where an administrator, an executor, a receiver or a liquidator is appointed to manage or wind up the business of any person transacting business with Customs, the administrator, executor, receiver or liquidator, as the case may be, shall give notice of his appointment to the Director-General, within 15 days of the date of the appointment, in such form and manner as the Director-General may approve. (f) in section 16 (2) – (i) in paragraph (b) – (A) by deleting the words “or an authorisation” and “, authorisation” and replacing them by the words “, an authorisation or a trusted trader FHUWL¿FDWH´ DQG ³ DXWKRULVDWLRQ WUXVWHG WUDGHU FHUWL¿FDWH´UHVSHFWLYHO\ (B) by deleting the words “scanned and sent to him” and replacing them by the words “sent to him as a scanned copy or in any other electronic form”; (ii) in paragraph (c), by inserting, after the words “the scanned”, the words “or electronic”; (g) in section 16B(4), by deleting the words “or authorisation” and replacing them by the words “, an authorisation or a trusted trader cHUWL¿FDWH´ Acts 2021 245 (h) in section 21, by repealing subsection (1) and replacing it by the following subsection – (1) (a) Subject to this section, the Director-General may, for a period of 6 months, which may be extended by another period of 6 months, authorise the temporary admission of goods where the importer furnishes adequate security to cover the duty, excise duty and taxes which would otherwise be payable. (b) The Director-General may, with respect to the implementation of a project, extend the time limit of 12 months under paragraph (a) by such other period as he may consider necessary, provided that the period shall not exceed 3 years and the importer furnishes adequate security to cover the duty, excise duty and taxes which would otherwise be payable. (i) in section 24A – (i) in subsection (1), by deleting the words “regulation 20A” and replacing them by the words “regulations 20A and 22”; (ii) in subsection (2) – (A) by deleting the words “The Director-General” and replacing them by the words “Subject to section 7A, the Director-General”; (B) by deleting the words “or such longer period as may be applicable under section 7A”; (j) in section 25B – (i) in subsection (2), by inserting, after the word ³DXWKRULVDWLRQV´WKHZRUGV³WUXVWHGWUDGHUFHUWL¿FDWHV´ (ii) by repealing subsection (7) and replacing it by the following new subsection – (7) Where goods are cleared under this section, the Director-General – (a) may carry out post-control audit,

246 Acts 2021 through examination of documents or at the business premises of the importer, within 3 years from the date of validation of the bill of entry to ensure compliance with the customs laws; and (b) shall, in the case of goods cleared XQGHU D WUXVWHG WUDGHU FHUWL¿FDWH forthwith notify the relevant Government agency which may carry out post-control. (k) in section 30, by adding the following new subsection – (5) (a) Notwithstanding subsection (1), the Director-General may authorise a compliant importer to submit a consolidated bill of entry for goods imported by air and cleared during the month, on such terms and conditions as the Director-General may determine. (b) The rate of duty, excise duty and taxes applicable to such goods shall be that in force at the time of delivery or removal. (c) Subject to paragraph (b), the consolidated bill of entry shall be validated – (i) at the end of every month; and (ii) in the month of June, not later than 2 days before the end of that month. (d) Payment of duty, excise duty and taxes under paragraph (b) shall be made – (i) within 5 working days from the end of the month; and (ii) in the month of June, not later than 2 days before the end of that month. Acts 2021 247 (l) by inserting, after section 43A, the following new section – 43B. Record to be kept by Director-General (1) The Director-General shall keep all documents for at least 5 years, whether electronically or in such form and manner as he may determine. (2) Subject to subsection (1) and to any legal proceedings, the Director-General shall dispose of the documents under subsection (1) in such manner as he may determine. (m) in section 46, by adding the following new subsection, the existing provision being numbered as subsection (1) – (2) For the purpose of subsection (1), the proper RI¿FHUPD\ERDUGDQ\VKLSRUDLUFUDIWRQDULVNPDQDJHPHQW basis, provided that the master and every member of the crew of the aircraft or ship have complied with regulation 62 of the Customs Regulations 1989. (n) in section 49(3), by inserting, after the words “non-compliance,”, the words “including Saturdays and public holidays,”; (o) in section 76, by adding the following new subsection – (3) Notwithstanding subsection (1)(b) and (c), goods entered prior to 2 November 2019 may be warehoused for a period of 36 months from their date of entry. (p) in section 92, by adding the following new subsection – (4) (a) Notwithstanding subsection (1), the Director-General may authorise a compliant exporter to submit a consolidated bill of entry for goods exported by air and cleared during a month on such terms and conditions as the Director-General may determine. (b) Section 30(5) shall apply to the consolidated bill of entry for goods expoUWHGE\DLUZLWKVXFKPRGL¿FDWLRQV adaptations and exceptions as may be necessary.

248 Acts 2021 (q) in section 117, by deleting the words “as he may determine” and replacing them by the words “, on such terms and conditions as he may determine,”; (r) in section 125(4), by deleting the words “or bearer negotiable instruments” and replacing them by the words “, bearer negotiable instruments, precious stones and metals, including gold, diamond and jewellery, or any goods of high value, including work of arts,”; (s) in section 131A(6) – (i) by inserting, in the appropriate alphabetical order, the IROORZLQJQHZGH¿QLWLRQ± “jewellery” has the same meaning as in the Financial Intelligence and Anti-Money Laundering Act; LL  E\DGGLQJWKHIROORZLQJQHZGH¿QLWLRQVWKHIXOOVWRS DW WKH HQG RI WKH GH¿QLWLRQ RI ³SK\VLFDO FURVVERUGHU transportation” being deleted and replaced by a semicolon – “precious metal” has the same meaning as in the Financial Intelligence and Anti-Money Laundering Act; “precious stone” has the same meaning as in the Financial Intelligence and Anti-Money Laundering Act. 19. Customs Tariff Act amended The Customs Tariff Act is amended – (a) in section 5(1), by inserting, after the words “This section”, the words “and section 6”; (aa) by inserting, after section 5, the following new section – 6. Purchase of another duty exempted motor vehicle before expiry of 3 or 4 years from date of exemption   $Q\ SHUVRQ ERG\ RU RUJDQLVDWLRQ WKDW KDV EHQH¿WWHG from an exemption of duty, excise duty and taxes on a motor Acts 2021 249 vehicle under section 5(1)(a), (b) or (c) may be granted full or partial exemption of duty, excise duty and taxes on another motor vehicle, provided that – (a) (i) the 3-year period from the date he has  EHQH¿WWHGIURPWKHH[HPSWLRQLQFDVHWKH exemption is once every 3 years, has not expired; or (ii) in any other case, the 4-year period IURP WKH GDWH KH KDV EHQH¿WWHG IURP WKH exemption has not expired; (b) the person, body or organisation pays the full duty, excise duty and taxes which he has EHQH¿WWHGIURPDQG (c) the person, body or organisation complies with such other terms and conditions as may be prescribed. (b) in section 13A, by inserting, after the words “a statutory corporation”, the words “or any other person”; (c) in the First Schedule – (i) in Part I – (A) by deleting the H.S. Codes and their corresponding entries set out in Part I of the Third Schedule to this Act; (B) by inserting, in the appropriate numerical order, the H.S. Codes and their corresponding entries set out in Part II of the Third Schedule to this Act; (C) by deleting the H.S. Codes and their corresponding entries set out in Part I of the Fourth Schedule to this Act; (D) by inserting, in the appropriate numerical order, the H.S. Codes and their corresponding entries set out in Part II of the Fourth Schedule to this Act;

250 Acts 2021 (ii) in Part II – (A) in item 105, in the second column, by deleting the words “registered with the Board of Investment under section 12 of the Investment Promotion Act” and replacing them by the words ³KROGLQJ DQ ,QYHVWPHQW &HUWL¿FDWH LVVXHG E\ the Economic Development Board under the Economic Development Board Act”; (B) in item 110, in the second column, by deleting the words “under the Inland Aquaculture Scheme and registered with the Economic Development Board under the Economic Development Board Act” and replacing them by the words ³DQG KROGLQJ DQ ,QYHVWPHQW &HUWL¿FDWH LVVXHG by the Economic Development Board under the Economic Development Board Act”. 20. Dangerous Chemicals Control Act amended The Dangerous Chemicals Control Act is amended – (a) in section 2 – L LQWKHGH¿QLWLRQRI³DXWKRULVHGRI¿FHU´E\GHOHWLQJWKH words “and authorisations” and replacing them by the ZRUGV³DXWKRULVDWLRQVDQGWUXVWHGWUDGHUFHUWL¿FDWHV´ LL  LQ WKH GH¿QLWLRQ RI ³JXLGHOLQHV´ LQ SDUDJUDSK D  by deleting the words “permit or authorisation” and replacing them by the words “a permit, an authorisation RUDWUXVWHGWUDGHUFHUWL¿FDWH´ LLL  E\DGGLQJWKHIROORZLQJQHZGH¿QLWLRQVWKHIXOOVWRS DWWKHHQGRIWKHGH¿QLWLRQRI³7UDGH1HW´EHLQJGHOHWHG and replaced by a semicolon – “trusted trader” means a person who is the holder of a WUXVWHGWUDGHUFHUWL¿Fate; Acts 2021 251 ³WUXVWHG WUDGHU FHUWL¿FDWH´ PHDQV D FHUWL¿FDWH LVVXHG under section 11AA; “Trusted Trader Committee” means the committee set up under section 27H of the Economic Development Board Act. (b) in section 4(2) – (i) in paragraph (a), by deleting the words “Principal 0HGLFDO 2I¿FHU´ DQG UHSODFLQJ WKHP E\ WKH ZRUGV “Director Health Services”; (ii) in paragraph (h), by deleting the word “public” and replacing it by the word “national”; (iii) by repealing paragraph (r); (iv) in paragraph (s), by deleting the words “Health and 6DIHW\ 2I¿FHUV¶ $VVRFLDWLRQ´ DQG UHSODFLQJ WKHP E\ the words “Institution of Occupational Safety and Health Management”; (c) in section 7(1)(e), by deleting the words “and authorisations” and replacing them by the words “, authorisations and trusted WUDGHUFHUWL¿FDWHV´ (d) in Part IV – (i) in the heading, by inserting, after the words “PERMIT,”, the words “TRUSTED TRADER CERTIFICATE,”; (ii) in section 10, by repealing subsection (1) and replacing it by the following subsection – (1) No person shall import, export, manufacture, sell, store, distribute or trade in, a dangerous chemical unless he holds, subject to section 11AA, a licence issued for such purpose.

252 Acts 2021 (iii) by inserting, after section 11A, the following new section –  $$ 7UXVWHG WUDGHU FHUWL¿FDWH IRU importation of dangerous chemical (1) A person who intends to import, during D VSHFL¿HG SHULRG D VSHFL¿HG GDQJHURXV FKHPLFDO IURPDVSHFL¿HGVXSSOLHULQDVSHFL¿HGFRXQWU\VKDOO notwithstanding section 10(1), apply to the Board, in such form and manner as the Board may approve and in accordance with such guidelines issued under this Act, IRUDWUXVWHGWUDGHUFHUWL¿FDWH     :KHUH WKH %RDUG LV VDWLV¿HG WKDW DQ DSSOLFDQW IRU D WUXVWHG WUDGHU FHUWL¿FDWH PHHWV WKH FULWHULD VSHFL¿HG LQ WKLV $FW WKH %RDUG VKDOO PDNH recommendations to the Trusted Trader Committee IRU WKH DSSOLFDQW WR LPSRUW WKH VSHFL¿HG GDQJHURXV FKHPLFDO IURP WKH VSHFL¿HG VXSSOLHU LQ WKH VSHFL¿HG FRXQWU\GXULQJDVSHFL¿HGSHULRG (3) Where the Trusted Trader Committee gives its approval pursuant to subsection (2), the Board shall, on such terms and conditions as it may determine, LVVXH WKH DSSOLFDQW ZLWK D WUXVWHG WUDGHU FHUWL¿FDWH WR LPSRUW WKH VSHFL¿HG GDQJHURXV FKHPLFDO IURP WKH VSHFL¿HG VXSSOLHU LQ WKH VSHFL¿HG FRXQWU\ GXULQJ WKH VSHFL¿HGSHULRG (4) Where the Board rejects an application under subsection (1), it shall, not later than 15 days after its decision, inform the applicant in writing. (5) (a) Where a trusted trader fails to comply with any term or condition of his trusted trader FHUWL¿FDWHRUZLWKWKLV$FWWKH%RDUGPD\VXEMHFWWR SDUDJUDSK E VXVSHQGRUUHYRNHWKHFHUWL¿FDWH (b) The Board shall, before suspending RU UHYRNLQJ D WUXVWHG WUDGHU FHUWL¿FDWH LQIRUP WKH trusted trader, in writing, of the reasons thereof. Acts 2021 253 (c) A trusted trader shall, not later than 14 days after being informed of the decision of the Board under paragraph (a), make written representations WR WKH %RDUG DV WR ZK\ WKH WUXVWHG WUDGHU FHUWL¿FDWH should not be suspended or revoked.    G  :KHUH D WUXVWHG WUDGHU FHUWL¿FDWH is suspended or revoked, the person to whom the FHUWL¿FDWH ZDV LVVXHG VKDOO IRUWKZLWK VXUUHQGHU WKH FHUWL¿Fate to the Board. (e) Where the Board suspends or UHYRNHV D WUXVWHG WUDGHU FHUWL¿FDWH LW VKDOO IRUWKZLWK inform the Director-General accordingly. (6) Any person who fails to comply with subsection (5)(d) shall commit an offence. (7) In this section –  ³VSHFL¿HG FRXQWU\´ PHDQV WKH FRXQWU\ from which an applicant intends to import WKHVSHFL¿HGGDQJHURXVFKHPLFDO  ³VSHFL¿HGGDQJHURXVFKHPLFDO´PHDQVWKH dangerous chemical an applicant intends to import;  ³VSHFL¿HG VXSSOLHU´ PHDQV WKH VXSSOLHU from whom an applicant intends to import WKHVSHFL¿HGGDQJHURXVFKHPLFDO 21. Dangerous Drugs Act amended The Dangerous Drugs Act is amended – (a) in section 2, by inserting, in the appropriate alphabetical RUGHUWKHIROORZLQJQHZGH¿QLWLRQV± “Customs Department” means the Customs Department of the Mauritius Revenue Authority;

254 Acts 2021 ³FXVWRPVRI¿FHU´PHDQVDQRI¿FHURIWKH&XVWRPV'HSDUWPHQW “document” includes – (a) a book of account, a record, a bank statement, an invoice, a bill of lading, a bill of entry, a contract, an agreement, a ledger or a register; (b) any information or data stored on a mechanical or an electronic data storage device, together with access to the technology, enabling information in electronic form to be retrieved; and (c) any matter written, expressed or described on any VXEVWDQFHE\PHDQVRIOHWWHUV¿JXUHVRUPDUNV “Ministry” means the Ministry responsible for the subject of health; (b) by inserting, after section 4, the following new section – 4A. Agency cooperation (1) Notwithstanding any other enactment, the Permanent Secretary may, through an electronic system or in such other appropriate manner, share with another public sector agency or statutory body, such information as may be mutually agreed upon and which the public sector agency or statutory body may require for the discharge of its functions in respect of – (a) any substance listed in the First, Second, Third and Fourth Schedules; (b) the production, manufacture, or import or export transactions in relation to any substance referred to in paragraph (a); (c) producers, manufacturers, importers or exporters; (d) wholesalers, retailers, distributors or purchasers; or Acts 2021 255 (e) data or information which is required for the purpose of enforcement. (2) No public sector agency or statutory body shall disclose any information obtained pursuant to subsection (1) to a third party. (c) in section 25, by adding the following new subsections –     D  $VSHFL¿HGSHUVRQVKDOOHOHFWURQLFDOO\RU in such manner as the Permanent Secretary may determine, enter any transaction of substances into a register. (b) The entry under paragraph (a) shall indicate – (i) the date of the transaction; (ii) the name and the quantity of the product transacted; (iii) the name of the medical practitioner, purchaser and the vendor, as the case may be; and (iv) such other information as may be required. (4) In this section – “person” – (a) in respect of a transaction for a dangerous drug listed in the Second, Third and Fifth Schedules, means a pharmacist; or (b) in respect of a substance listed in the Fourth Schedule, means a manufacturer, an importer, an exporter, a wholesaler and a retailer. (d) in section 27 – (i) in subsection (1), by deleting the words “wholesale trading or distribution except for distribution by retail” and replacing them by the words “, retail trading or distribution”;

256 Acts 2021 (ii) by repealing subsection (3) and replacing it by the following subsection – (3) For the purpose of this section, every manufacturer, importer, exporter, wholesaler or retailer shall, in respect of any acquisition, transfer or sale of substances listed in the Fourth Schedule, record, in the register, without blank spaces, erasures or overwriting, so as to indicate the date of the operation, the name and the quantity of the product acquired, transferred or sold, and the name, address and profession of both the purchaser and the vendor. (iii) in subsection (6), by inserting, after the words “police RI¿FHU´WKHZRUGV³RUFXVWRPVRI¿FHU´ (e) in section 28, by adding the following new subsection, the existing provision being numbered as subsection (1) – (2) Notwithstanding any other enactment and subject to section 27(5), an inspection may be carried RXWE\DQ\RI¿FHURIWKH0LQLVWU\DSROLFHRI¿FHUDFXVWRPV RI¿FHUDQGVXFKRWKHUSHUVRQDVWKH3HUPDQHQW6HFUHWDU\PD\ determine. (f) in section 47(5)(a), by inserting, after the words “in addition to any penalty imposed by the Court”, the words “and subject to any order made under the Asset Recovery Act or under section 16 of the Good Governance and Integrity Reporting Act,”; (g) in section 52 – L LQVXEVHFWLRQ  E\GHOHWLQJWKHZRUGV³SURSHURI¿FHU´ wherever they appear and replacing them by the words ³FXVWRPVRI¿FHU´ (ii) by repealing subsection (2). Acts 2021 257 22. Economic Development Board Act amended The Economic Development Board Act is amended – (a) in section 2 – L E\GHOHWLQJWKHGH¿QLWLRQRI³LQYHVWRU´DQGUHSODFLQJLW E\WKHIROORZLQJGH¿QLWLRQ± “investor” includes – (a) a non-citizen; or (b) an association or a body of persons, whether corporate or unincorporated, the control or management of which is vested in persons who are non-citizens; LL  E\GHOHWLQJWKHGH¿QLWLRQRI³PHPEHU´ LLL  LQ WKH GH¿QLWLRQ RI ³SURIHVVLRQDO´ E\ GHOHWLQJ WKH words “item 9 of Part 1 of”; LY  LQWKHGH¿QLWLRQRI³UHJLVWUDWLRQFHUWL¿FDWH´E\GHOHWLQJ the words “section 13(7)” and replacing them by the words “section 13(3)”; Y LQ WKH GH¿QLWLRQ RI ³UHWLUHG QRQFLWL]HQ´ E\ GHOHWLQJ the words “item 12 of Part 1 of”; YL  E\ GHOHWLQJ WKH GH¿QLWLRQ RI ³VHOIHPSOR\HG SHUVRQ´ DQGUHSODFLQJLWE\WKHIROORZLQJGH¿QLWLRQ± “self-employed person” means a non-citizen, referred to in the First Schedule and registered with the Registrar of Businesses under the Business Registration Act or RSHUDWLQJ DV D RQH SHUVRQ FRPSDQ\ DV GH¿QHG LQ WKH Companies Act; YLL  E\ GHOHWLQJ WKH GH¿QLWLRQV RI ³6PDUW DQG ,QQRYDWLYH 0DXULWLXV 'HYHORSPHQW FHUWL¿FDWH´ DQG ³6PDUW DQG Innovative Mauritius Development Scheme”;

258 Acts 2021 YLLL  LQ WKH GH¿QLWLRQ RI ³\RXQJ SURIHVVLRQDO´ E\ GHOHWLQJ the words “item 10 of Part 1 of”; (ix) by inserting, in the appropriate alphabetical order, the IROORZLQJQHZGH¿QLWLRQV±    ³&HUWL¿FDWH´± D PHDQVD&HUWL¿FDWHVHWRXWLQWKHVHFRQGFROXPQ of the Second Schedule; but (b) does not include – L D UHJLVWUDWLRQ FHUWL¿FDWH LVVXHG XQGHU this Act; LL  DIUHHSRUWFHUWL¿FDWH  ³([SRUW 'HYHORSPHQW &HUWL¿FDWH´ PHDQV DQ ([SRUW 'HYHORSPHQW FHUWL¿FDWH LVVXHG XQGHU WKH ([SRUW Development Scheme; “Export Development Scheme” means the Export 'HYHORSPHQW 6FKHPH DV SUHVFULEHG RU VSHFL¿HG LQ guidelines issued under this Act; “family occupation permit” has the same meaning as in the Immigration Act;  ³LPPLJUDWLRQRI¿FHU´KDVWKHVDPHPHDQLQJDVLQWKH Immigration Act;  ³,QYHVWPHQW &HUWL¿FDWH´ PHDQV DQ ,QYHVWPHQW &HUWL¿FDWHLVVXHGXQGHUWKH,QYHVWPHQW6FKHPH “Investment Scheme” means the Investment Scheme DV SUHVFULEHG RU VSHFL¿HG LQ JXLGHOLQHV LVVXHG XQGHU this Act;  ³3UHPLXP ,QYHVWRU &HUWL¿FDWH´ PHDQV D 3UHPLXP ,QYHVWRU&HUWL¿FDWHLVVXHGXQGHUWKH3UHPLXP,QYHVWRU Scheme; “Premium Investor Scheme” means the Premium Investor Scheme referred to in section 14A; Acts 2021 259 “Scheme” – (a) means a Scheme approved by the Minister; and E LQFOXGHVD6FKHPHVSHFL¿HGLQWKH¿UVWFROXPQ of the Second Schedule; (b) in section 5 – (i) in subsection (1) – (A) by repealing paragraph (k) and replacing it by the following paragraph – (k) administer and manage such scheme as the Minister may approve; (B) by repealing paragraph (m) and replacing it by the following paragraph – (m) communicate such economic measure as may be required; and (C) by adding the following new paragraph – (n) provide facilitation and advisory services to businesses in Mauritius. (ii) in subsection (2)(b), by deleting the words “or advisory” and replacing them by the words “, commission or”; (c) in section 6 – (i) in subsection (2) – (A) by inserting, after paragraph (b), the following new paragraphs, the word “and” at the end of paragraph (b) being deleted – (ba) a representative of the Prime Minister’s 2I¿FH

260 Acts 2021 (bb) a representative of the Ministry responsible for the VXEMHFWRI¿QDQFH (bc) a representative of the Ministry responsible for the subject of housing and land use planning; and (B) by repealing paragraph (c) and replacing it by the following paragraph – (c) not less than 5 but not more than 7 members, to be appointed by the Prime Minister; (ii) by adding the following new subsection – (6) In this section – “member” – (a) means a member of the Board; and (b) includes – (i) the Chairperson; and (ii) the Vice-chairperson. (d) in section 8, by inserting, after the word “member”, the words “of the Board”; (e) in Part IV – (i) by repealing Sub-part A and replacing it by the following Sub-part – Sub-Part A – Registration and Deregistration 13. Registration (1) Any person who intends to – (a) obtain an occupation permit under the ImmiJUDWLRQ $FW DQG VDWLV¿HV Acts 2021 261 WKHFULWHULDVSHFL¿HGLQ3DUW,RIWKH First Schedule; (b) obtain a family occupation permit under the Immigration Act and VDWLV¿HV WKH FULWHULD VSHFL¿HG LQ Part II of the First Schedule or such guidelines as may be issued by the Board; (c) obtain a residence permit under the ,PPLJUDWLRQ $FW DQG VDWLV¿HV WKH FULWHULD VSHFL¿HG LQ 3DUW ,,, RI WKH First Schedule; or G EHQH¿WIURPDQ\VFKHPHDVPD\EH SUHVFULEHGRUVSHFL¿HGLQJXLGHOLQHV issued under this Act and requiring registration with the Economic Development Board, shall register with the Economic Development Board. (2) Every application to register with the Economic Development Board shall be made in such form and manner, and include such information, as the Economic Development Board may determine. (3) Where the Economic Development Board LVVDWLV¿HGWKDWWKHDSSOLFDQWTXDOL¿HVIRUUHJLVWUDWLRQ it shall register the applicant and issue a registration FHUWL¿FDWH RQ VXFK WHUPV DQG FRQGLWLRQV DV LW PD\ determine. (4) For the purpose of subsection (1)(a) – (a) where an application for an occupation permit requires the views and recommendation of a public

262 Acts 2021 sector agency, that public sector agency shall, within 5 working days from the date of a request from the Economic Development Board, submit its views and recommendation; and (b) where no reply is received within WKHWLPHVSHFL¿HGLQSDUDJUDSK D  it shall be deemed that the public sector agency has no objection to the application. 14. Deregistration (1) Where the Economic Development Board has reason to believe that – (a) a registered person – (i) has given any fake or misleading information, document or particulars; LL  QR ORQJHU VDWLV¿HV WKH criteria and conditions of his registration; (iii) has breached a condition of his registration; (iv) has ceased the economic activity for which he has been registered; (v) is acting or has acted in a way to tarnish the good repute of Mauritius; or (vi) is acting, or has acted, in contravention of any Mauritius laws; or Acts 2021 263 (b) it is urgent and necessary to deregister a registered person – (i) for the prevention or mitigation of damage to the integrity and good repute of Mauritius; or (ii) in the interest of public safety, public morality or public health, the Economic Development Board may, by written notice, require the registered person to show cause, within 30 days of the date of service of the notice, why he should not be deregistered and why his occupation permit, family occupation permit or residence permit, as the case may be, should not be revoked. (2) Where the Economic Development Board LVVDWLV¿HGWKDWKDYLQJUHJDUGWRDOOFLUFXPVWDQFHVLW is expedient to do so, it shall deregister the registered person. (3) (a) Where a registered person intends to cease his activities in Mauritius, he shall immediately JLYHQRWLFHLQZULWLQJWRWKH&KLHI([HFXWLYH2I¿FHU (b) Upon receipt of a notice under SDUDJUDSK D  WKH &KLHI ([HFXWLYH 2I¿FHU VKDOO immediately deregister the registered person. (4) Where a registered person who is a non-citizen is deregistered under this section – (a) the Economic Development Board shall forthwith notify the LPPLJUDWLRQRI¿FHUDQG (b) the registered person’s occupation permit, family occupation permit or residence permit, as the case may be, shall immediately lapse.

264 Acts 2021 (5) For the purpose of subsection (1), a professional holding an occupation permit issued under section 9A of the Immigration Act shall not be deemed to have ceased to satisfy the criteria and conditions of his registration where – (a) he changes employment and – (i) the new employment VDWLV¿HV WKH UHOHYDQW FULWHULD VSHFL¿HGLQ3DUW,Rf the First Schedule; (ii) he informs the Economic Development Board and the LPPLJUDWLRQ RI¿FHU RI WKH new employment; and (iii) he furnishes any such other information as may be required; or (b) he is not employed for a period of 6 months, provided that – (i) within that 6-month period, he informs the Economic Development Board of his new employment which VDWLV¿HV WKH UHOHYDQW FULWHULD VSHFL¿HGLQ3DUW,RIWKH)LUVW Schedule; and (ii) he furnishes any such other information as may be required. (6) Any registered person who fails to comply with this section shall commit an offence. (ii) by repealing Sub-part B; Acts 2021 265 (iii) by inserting, after Sub-part A, the following new Sub-parts – Sub-Part AA – Premium Investor Scheme 14A. Premium Investor Scheme (1) There shall be, for the purposes of this Act, a Premium Investor Scheme. (2) The objects of the Premium Investor Scheme shall be to promote – (a) emerging sectors; E SLRQHHULQJ LQGXVWULHV DQG ¿UVW movers; (c) innovative technologies and industries; and (d) such targeted economic activities as the Minister may approve. (3) No project shall be considered under the Premium Investor Scheme unless it – (a) relates to the manufacture of – (i) pharmaceuticals; or (ii) medical devices; or (b) involves a minimum investment of 500 million rupees in – (i) emerging sectors; (ii) pioneering industries and ¿UVWPRYHUV (iii) innovative technologies and industries; or (iv) such targeted economic activities as the Minister may approve; and

266 Acts 2021 (c) complies with such guidelines as the Economic Development Board may issue. (4) A person may apply to the Economic 'HYHORSPHQW%RDUGIRUD3UHPLXP,QYHVWRU&HUWL¿FDWH under the Premium Investor Scheme in such form and manner as the Economic Development Board may determine. (5) Where the Economic Development Board receives an application under subsection (4), the Chief ([HFXWLYH2I¿FHUVKDOO± (a) inform the Board of the application; and (b) convene a Premium Investor Technical Committee. (6) The Premium Investor Technical Committee shall consist of such members as the &KLHI ([HFXWLYH 2I¿FHU PD\ GHHP QHFHVVDU\ DQG shall include – (a) persons who have such TXDOL¿FDWLRQVDQG E VXFK RI¿FHUV RI SXEOLF VHFWRU agencies, as may be necessary to determine the application. (7) The Premium Investor Technical Committee shall – (a) examine the application; and (b) submit to the Chief Executive 2I¿FHU D UHSRUW FRQWDLQLQJ LWV observations, comments and recommendations. Acts 2021 267   7KH &KLHI ([HFXWLYH 2I¿FHU VKDOO submit the report of the Premium Investor Technical Committee to the Board. (9) The Board may, in relation to an DSSOLFDWLRQIRUD3UHPLXP,QYHVWRU&HUWL¿FDWH± (a) reject the application; (b) refer the application back to the Premium Investor Technical Committee for reconsideration; or (c) recommend the application to the Minister. (10) Where the Board recommends an application to the Minister, he may approve the application on such terms and conditions as he may determine. (11) Where an application is approved under subsection (10), the Economic Development Board shall LVVXHWRWKHDSSOLFDQWD3UHPLXP,QYHVWRU&HUWL¿FDWHRQ the terms and conditions approved by the Minister. (12) (a) The holder of a Premium Investor &HUWL¿FDWHPD\QRWZLWKVWDQGLQJDQ\RWKHUHQDFWPHQW EHQH¿WIURP± (i) rebates, exemptions and preferential rates, in relation to taxes, duties, fees, charges and levies under any enactment; (ii) facilities, grants and exemptions in relation to – (A) land and buildings; (B) infrastructure and public facilities;

268 Acts 2021 (C) utilities; and (D) labour requirements, including foreign labour, as the Minister may approve. (b) Where a Premium Investor &HUWL¿FDWH LV LVVXHG XQGHU WKLV VHFWLRQ WKH (FRQRPLF Development Board shall post on its website, in respect RIWKH3UHPLXP,QYHVWRU&HUWL¿FDWH± (i) the name of the holder; and LL  WKHEHQH¿WVFRQIHUUHGWKHUHWR      6XE3DUW$%±&HUWL¿FDWHV % &HUWL¿FDWH     $Q\ SHUVRQ ZKR LQWHQGV WR EHQH¿W IURP D VFKHPH VSHFL¿HG LQ WKH ¿UVW FROXPQ RI WKH 6HFRQG Schedule shall apply to the Economic Development %RDUG IRU WKH FRUUHVSRQGLQJ FHUWL¿FDWH LQ WKH VHFRQG column of that Schedule. (2) Every application under subsection (1) shall be made to, and processed by, the Economic Development Board in such form and manner as may be prescribed RUVSHFL¿HGLQJXLGHOLQHVLVVXHGXQGHUWKLV$FW & 6XVSHQVLRQRUUHYRFDWLRQRI&HUWL¿FDWH (1) Where the Economic Development Board has reason to believe that – D WKHKROGHURID&HUWL¿FDWH± (i) has, in relation to the &HUWL¿FDWH JLYHQ IDOVH RU misleading information, documents or particulars; Acts 2021 269 LL  QR ORQJHU VDWLV¿HV WKH criteria for the grant of the &HUWL¿FDWH (iii) has breached a condition of WKH&HUWL¿FDWH (iv) has ceased the economic activity for which he was JUDQWHGWKH&HUWL¿FDWH (v) is acting, or has acted, in a way to tarnish the good repute of Mauritius; (vi) is acting or has acted in contravention of any Mauritius laws; or (b) it is urgent and necessary to suspend RUUHYRNHWKH&HUWL¿FDWH± (i) for the prevention or mitigation of damage to the integrity and good repute of Mauritius; or (ii) in the interest of public safety, public morality or public health, it may, by written notice, require the holder of the &HUWL¿FDWHWRVKRZFDXVHZLWKLQGD\VRIWKHGDWHRI VHUYLFHRIWKHQRWLFHZK\KLV&HUWL¿FDWHVKRXOGQRWEH suspended or revoked. (2) Where the Economic Development Board LVVDWLV¿HGWKDWKDYLQJUHJDUGWRDOOFLUFXPVWDQFHVLW is expedient to do so, it shall suspend or revoke the &HUWL¿cate.

270 Acts 2021 (3) Any suspension under this section shall be made on such terms and conditions as the Economic Development Board may determine. ' )UHHSRUW&HUWL¿FDWH (1) Any person who intends to engage in activities regulated under the Freeport Act shall apply to the Economic Development Board for a Freeport &HUWL¿FDWHLQVXFKIRUPDQGPDQQHUDVWKH(FRQRPLF Development Board may determine. (2) Every application under subsection (1) shall be processed in accordance with the Freeport Act. (3) The suspension or revocation of a )UHHSRUW&HUWL¿FDWHVKDOOEHPDGHLQDFFRUGDQFHZLWK the provisions of the Freeport Act. (iv) in Sub-part C – (A) by deleting the heading and replacing it by the following heading – Sub-Part C – Review of Systems of Public Sector Agencies and Public-Private Partnerships (B) by repealing section 19 and replacing it by the following section – 19. Assistance for review of systems of public sector agencies With a view to facilitating the doing of business, the Economic Development Board shall provide assistance, support, coordination and cooperation to public sector agencies on the review of systems, procedures and guidelines. Acts 2021 271 (v) by inserting, after Sub-part C, the following new Sub-part – Sub-Part CA – Business Regulatory Review Council 20A. Business Regulatory Review Council (1) There is established, for the purpose of this Sub-part, a Business Regulatory Review Council which shall – (a) develop a national business- related regulatory reform policy on the licensing, permits and authorisations system in Mauritius; (b) review the existing licensing, permits and authorisations system in Mauritius; (c) make recommendations to the Ministry for any reform to be brought in the light of any GH¿FLHQFLHVQRWHGRULPSURYHPHQWV to be made, in the licensing, permits and authorisations systems; and (d) generally advise the Ministry about matters relating to business regulation. (2) The Business Regulatory Review Council may require any person to provide it with such information as it may require in furtherance of its functions, provided that no information in relation WR VSHFL¿F SHUVRQV RU VSHFL¿F DSSOLFDWLRQV VKDOO EH requested or disclosed.

272 Acts 2021 (3) The Business Regulatory Review Council may do all such things as may appear necessary, desirable or expedient in the discharge of its functions. (4) The Business Regulatory Review Council shall consist of – (a) a chairperson, to be appointed by the Minister; E WKH&KLHI([HFXWLYH2I¿FHURUKLV representative; and (c) not less than 5 nor more than 9 members, to be appointed by the Minister. (5) Every member appointed under VXEVHFWLRQ  VKDOOEHD¿WDQGSURSHUSHUVRQ± (a) of high integrity from among the business sector, public sector or civil society, with expertise and experience in, but not limited to, EDQNLQJ DQG ¿QDQFH DJULEXVLQHVV energy sector, regional development, information technology, medical research, industry development, higher education and academia, science, innovation, engineering, urban planning and renewal or public policy; and (b) who is not actively engaged in any political activity. (6) Every member shall, on such terms and FRQGLWLRQVDVWKH0LQLVWHUPD\GHWHUPLQHKROGRI¿FH for a period of 3 years from the date of his appointment and may be eligible for reappointment. Acts 2021 273 (7) The Economic Development Board shall act as Secretariat to the Business Regulatory Review Council and shall be responsible for implementing and monitoring the policy and directions of the Council. (vi) by repealing section 25 and replacing it by the following section – 25. Monitoring of business activity 7KH&KLHI([HFXWLYH2I¿FHUVKDOO± (a) monitor and supervise a Regulatory Sandbox licensee; or (b) where appropriate, refer the monitoring and supervision of a Regulatory Sandbox licensee to such regulatory or competent authority as may be recommended by the technical committee set up under section 23(1)(b). (vii) by repealing section 26 and replacing it by the following section – 26. Suspension or revocation of Regulatory Sandbox licence (1) Where the Economic Development Board has reason to believe that – (a) a Regulatory Sandbox licensee – (i) has, in relation to his Regulatory Sandbox licence, given any false or misleading information, document or particulars; LL  QRORQJHUVDWLV¿HVWKHFULWHULD for the issue of the licence; (iii) has breached a condition of the licence;

274 Acts 2021 (iv) has ceased the economic activity for which he was issued with the licence; (v) is acting, or has acted, in a way to tarnish the good repute of Mauritius; (vi) is acting, or has acted, in contravention with any Mauritius laws; or (b) it is urgent and necessary to suspend or revoke the Regulatory Sandbox licence – (i) for the prevention or mitigation of damage to the integrity and good repute of Mauritius; or (ii) in the interest of public safety, public morality or public health, it may, by written notice, require the Regulatory Sandbox licensee to show cause, within 30 days of the date of service of the notice, why his licence should not be suspended or revoked. (2) Where the Economic Development Board LVVDWLV¿HGWKDWKDYLQJUHJDUGWRDOOFLUFXPVWDQFHVLW is expedient to do so, it shall suspend or revoke the Regulatory Sandbox licence. (3) Any suspension under this section shall be made on such terms and conditions as the Economic Development Board may determine. Acts 2021 275 (viii) by inserting, after Sub-part I, the following new Sub-part – Sub-Part J – Trusted Trader Committee 27H. Trusted Trader Committee (1) There shall be a committee to be known as the Trusted Trader Committee. (2) The Committee shall, in the discharge of its functions, be responsible for the approval RI WUXVWHG WUDGHU FHUWL¿FDWHV WR EH LVVXHG XQGHU WKH Dangerous Chemicals Control Act, the Fisheries and Marine Resources Act, the National Agricultural 3URGXFWV 5HJXODWRU\ 2I¿FH $FW WKH 3KDUPDF\ $FW the Plant Protection Act and such other enactment as may be prescribed. (3) The Committee shall consist of – (a) the Financial Secretary or his representative, as chairperson; (b) a representative of the Ministry responsible for the subject of agriculture; (c) a representative of the Ministry responsible for the subject of health; (d) a representative of the Ministry responsible for the subject of ¿VKHULHV (e) a representative of the Economic Development Board; and (f) a representative of the Mauritius Revenue Authority.

276 Acts 2021 (4) The Committee – (a) shall meet as and when required; (b) shall regulate its meetings and proceedings in such manner as it may determine; and (c) may, in the discharge of its functions, co-opt such other members as it may determine. (f) in section 30 – (i) in subsection (1), by deleting the words “Every member” and replacing them by the words “Every member of the Board”; (ii) in subsection (3), by deleting the word “member” and replacing it by the words “member of the Board”; (g) in section 31, by deleting the word “member” and replacing it by the words “member of the Board”; (h) in section 32, by deleting the word “member” and replacing it by the words “member of the Board”; (i) in section 33, by deleting the words “a member, an employee, WKH&KLHI([HFXWLYH2I¿FHURUDPHPEHURIDQ\VXEFRPPLWWHH advisory council or technical committee” and replacing them by the words “a member of the Board, an employee, the &KLHI([HFXWLYH2I¿FHURUDPHPEHURIDQ\VXEFRPPLWWHH Commission, Council or technical committee”; (j) by repealing section 34 and replacing it by the following section – 34. Execution of documents (1) Subject to subsection (2), all documents shall be deemed to be executed by, or on behalf of, the Economic Development Board if signed by the Chairperson or the Chief ExecutivH2I¿FHURUDQ\RIWKHLUUHSUHVHQWDWLYHV Acts 2021 277 (2) Every cheque of the Economic Development Board shall be signed by any 2 of the following persons – (a) the Chairperson or his representative; E WKH &KLHI ([HFXWLYH 2I¿FHU RU KLV representative; or (c) such other person as the Board may appoint for that purpose. (k) in section 38(1), by deleting the words “every member, employee or member of any subcommittee, advisory council and technical committee” and replacing them by the words “every member of the Board, employee or member of any subcommittee, commission, Council and technical committee”; (l) by inserting, after section 38, the following new section – 38A. Exchange of Information Notwithstanding section 38, the Economic Development Board may exchange information with a public sector agency. (m) in section 43, by adding the following new subsection –     $Q\ LQYHVWRU VSHFL¿HG LQ LWHP  RI 3DUW 9, RI WKH)LUVW6FKHGXOHZKRSULRUWR2FWREHUVDWLV¿HGWKH FRUUHVSRQGLQJ FULWHULD VSHFL¿HG LQ WKH FRUUHVSRQGLQJ WKLUG column and was registered with the Board of Investment shall, for the purpose of retaining his permanent residence permit, be deemed to continuously satisfy those criteria. (n) by repealing the First Schedule and the Second Schedule and replacing them by the First Schedule and Second Schedule set out in the Fifth Schedule and Sixth Schedule to this Act, respectively.

278 Acts 2021 23. Environment Protection Act amended The Environment Protection Act is amended – (a) in section 61(1)(g), by deleting the words “of the National Development Unit”; (b) in section 85 – (i) in subsection (1) – (A) in subparagraph (i), by deleting the words “50,000 rupees” and replacing them by the words “100,000 rupees”; (B) in subparagraph (ii), by deleting the words “100,000 rupees” and replacing them by the words “200,000 rupees”; (ii) in subsection (3)(a), by deleting the words “10,000 rupees” and “25,000 rupees” and replacing them by the words “25,000 rupees” and “50,000 rupees”, respectively. (c) in the Tenth Schedule, by deleting the words “you may be prosecuted” and replacing them by the words “you shall be prosecuted”. 24. Excise Act amended The Excise Act is amended – (a) in section 2 – L LQ WKH GH¿QLWLRQ RI ³OLFHQFH´ E\ LQVHUWLQJ DIWHU WKH words “the Second Schedule”, the words “and includes a composite licence”; (ii) by inserting, in the appropriate alphabetical order, the IROORZLQJQHZGH¿QLWLRQ± “composite licence” means a combination of licences VSHFL¿HGLQFolumn 1 of Part I of the Second Schedule; Acts 2021 279 (b) in section 3 – (i) in subsection (2)(b), by deleting the words “section 9A(1A)” and replacing them by the words “section 9A(3)”; (ii) in subsection (4), by inserting, after the words “a statutory corporation”, the words “or any other person”; (c) in section 4, by adding the following new subsection – (3) (a) Notwithstanding subsection (2), the Director-General may authorise a manufacturer of sugar sweetened products to submit a consolidated bill of entry for excisable goods to be warehoused or cleared during a month on such terms and conditions as the Director-General may determine. (b) The excise duty on the excisable goods referred to in paragraph (a) shall be at the rate in force when the goods were cleared from the excise warehouse. (c) Subject to paragraph (b), the consolidated bill of entry under paragraph (a) shall be validated – (i) except for the month of June, at the end of every month; and (ii) in the month of June, not later than 2 days before the end of that month. (d) The payment of the excise duty referred to in paragraph (b) shall be made – (i) except for the month of June, within 5 working days from the end of the month; and (ii) in the month of June, not later than 2 days before the end of that month.

280 Acts 2021 (d) by repealing section 7 and replacing it by the following section – 7. Penalty for late payment of excise duty (1) A manufacturer who fails to pay excise duty in accordance with section 3(2)(b) shall, in addition to the excise duty due, pay to the Director-General a late payment penalty. (2) The late payment penalty required under subsection (1) shall be 5 per cent of the unpaid excise duty. (e) by inserting, after section 7, the following new section – 7A. Interest on late payment of excise duty (1) A manufacturer who fails to pay any excise duty shall, in addition to that duty, pay to the Director-General interest for the period during which the excise duty due remains unpaid. (2) The interest required under subsection (1) shall be charged at the rate of 0.5 per cent of the excise duty due for each month or part of each month for which that duty remains unpaid. (f) in section 9, by adding the following new subsection, the existing provision being numbered as subsection (1) – (2) (a) A person may, in respect of subsection (1), apply for a composite licence. (b) The licence fee for a composite licence shall be the sum total of the licence fees payable in relation to each licence for which the composite licence is issued. (g) by inserting, after section 53, the following new section – 54. Erroneous claim     :KHUH D SHUVRQ KDV EHQH¿WHG WKURXJK HUURU from a claim under section 52A or 52B, as the case may be, he shall be liable to pay the amount of the claim which has been paid on a demand being made by the Director-General within 3 years from the date the claim was erroneously paid. Acts 2021 281 (2) The Director-General may, by written notice, order the person referred to in subsection (1) to pay, within 30 days of the notice, the amount of the claim. (3) Where a person fails to comply with a notice under subsection (2), the amount of the claim under subsection (1) shall be recovered in accordance with section 14(2A) of the Customs Act. (h) in section 57A, by inserting, after subsection (3), the following new subsection – (3A) Notwithstanding section 11(1)(b), a licence for “Importer or manufacturer of plastic containers, plates, bowls, FXSV DQG WUD\V´ VSHFL¿HG LQ 3DUW , RI WKH 6HFRQG 6FKHGXOH issued for the year 2020, shall be deemed to have remained valid up to 14 January 2021. (i) in the First Schedule – (i) in paragraph (6), by deleting the words “sections 3A and 3B” and replacing them by the words “section 3B”; (ii) in Part I – (A) by deleting the H.S. Codes and their corresponding entries set out in Part I of the Seventh Schedule to this Act; (B) by inserting, in the appropriate numerical order, the H.S. Codes and their corresponding entries set out in Part II of the Seventh Schedule to this Act; (C) by deleting the H.S. Codes and their corresponding entries set out in Part I of the Eighth Schedule to this Act; (D) by inserting, in the appropriate numerical order, the H.S. Codes and their corresponding entries set out in Part II of the Eighth Schedule to this Act;

282 Acts 2021 (iii) in Part IA, in Sub-part A, by adding the following new item – 91. Any importer A sugar sweetened 0% or manufacturer product with total sugar registered with the content not exceeding Customs Department 4 grammes for 100 of the Mauritius grammes or 4 grammes Revenue Authority for 100 millilitres of the product, as the case may be. (j) in the Second Schedule, in Part I – (i) by deleting the item “Importer or manufacturer of sugar sweetened products”; (ii) by inserting, in the appropriate alphabetical order, the following new item – Importer or manufacturer 500 To import, manufacture of sugar sweetened and sell sugar sweetened products products 25. Finance and Audit Act amended The Finance and Audit Act is amended – (a) by repealing section 4A; (b) in the Schedule – (i) in item “COVID-19 Solidarity”, by adding the word “Fund”; (ii) by inserting, in the appropriate alphabetical order, the following new item – National Environment and Climate Change Fund Acts 2021 283 26. Financial Intelligence and Anti-Money Laundering Act amended The Financial Intelligence and Anti-Money Laundering Act is amended – (a) in section 2 – L LQ WKH GH¿QLWLRQ RI ³EDQN´ LQ SDUDJUDSK E  E\ repealing subparagraph (ii) and replacing it by the following subparagraph – (ii) a licensee under the National Payment Systems Act; LL  LQ WKH GH¿QLWLRQ RI ³¿QDQFLDO LQVWLWXWLRQ´ LQ paragraph (a) – (A) by repealing subparagraph (iii) and replacing it by the following subparagraph – (iii) the Securities Act, other than an entity registered with that Act as a reporting issuer and which does not conduct any ¿QDQFLDODFWLYLWLHV (B) by repealing subparagraph (v) and replacing it by the following subparagraph – Y WKH7UXVWV$FW DV D TXDOL¿HG trustee; (C) by adding the following new subparagraph, the word “or” at the end of subparagraph (v) being deleted – (vi) section 12 of the Private Pension Schemes Act; or LLL  LQWKHGH¿QLWLRQRI³5HJLVWUDUV´E\LQVHUWLQJDIWHUWKH words “Registrar of Associations”, the words “, the Registrar of Companies”;

284 Acts 2021 (iv) by inserting, in the appropriate alphabetical order, the IROORZLQJQHZGH¿QLWLRQV± “Core Group” means the Core Group for AML/CFT established under section 19AA of the Act;  ³PHPEHU ¿UP´ PHDQV D SHUVRQ UHJLVWHUHG XQGHU section 54 of the Financial Reporting Act, other than an DXGLW¿UPUHJLVWHUHGXQGHUVHFWLRQRIWKH$FW (b) in section 6, by adding the following new subsection – (4) Notwithstanding any other enactment, where the investigations into a money laundering offence and the offence which generated the proceeds alleged to have been laundered have been conducted by different investigatory authorities, a single information may be lodged in the manner VSHFL¿HGLQVXEVHFWLRQ   (c) in Part IVA – (i) by deleting the heading and replacing it by the following heading – CORE GROUP FOR ANTI-MONEY LAUNDERING AND COMBATTING THE FINANCING OF TERRORISM AND PROLIFERATION AND NATIONAL COMMITTEE FOR ANTI-MONEY LAUNDERING AND COMBATTING THE FINANCING OF TERRORISM AND PROLIFERATION (ii) in section 19A (2) – (A) in paragraph (a), by deleting the words ³UHVSRQVLEOHIRUWKHVXEMHFWRI¿QDQFH´ (B) by repealing paragraph (ba) and replacing it by the following paragraph – (ba) Director AML/CFT of the Ministry or his representative; Acts 2021 285 (C) by inserting, after paragraph (ba), the following new paragraphs – (bb) a representative of the Registrar of Companies; (bc) a representative of the Mauritius Institute of Professional Accountants; (iii) by inserting, after section 19A, the following new section – 19AA. Establishment of Core Group (1) There is established for the purposes of this Act a Core Group for Anti-Money Laundering and Combatting the Financing of Terrorism and Proliferation. (2) (a) The Core Group shall consist of – (i) the Financial Secretary, as chairperson; (ii) the Governor of the Bank of Mauritius, as co-chairperson; (iii) the Director-General of the Independent Commission Against Corruption, as co-chairperson; (iv) the Chairperson of the Financial Services Commission; (v) the Chairperson of the National Committee on AML/CFT; (vi) a representative of the Ministry responsible for the VXEMHFWRI¿Qance;

286 Acts 2021 (vii) a representative of the $WWRUQH\*HQHUDO¶V2I¿FH (viii) the Chief Executive, Financial Services Commission; and (ix) the Director of FIU. (b) The Core Group – (i) shall meet at least once every month; (ii) shall regulate its meetings and proceedings in such manner as it may determine; (iii) may, in the discharge of its functions, co-opt such other members as it may determine; (iv) shall, in the discharge of its functions, be assisted by a Secretariat, to be approved by the Minister to whom responsibility for the subject RI¿QDQFHLVDVVLJQHG (c) At any meeting of the Core Group, 5 members shall constitute a quorum. (3) The functions of the Core Group shall be to – (a) ensure the effective implementation, by the relevant competent authorities of the Financial Action Task Force international standards on AML/CFT; Acts 2021 287 (b) make recommendations to the Prime Minister on matters, including implementation, strategy and international developments, pertaining to AML/CFT; (c) decide on matters pertaining to the implementation of AML/CFT standards which a relevant competent authority may refer to it; (d) ensure effective coordination and cooperation with the National Committee and among all competent authorities; and (e) do such acts or things as are incidental or conducive to the IXO¿OOPHQWRILWVIXQFWLRQV (4) For the purpose of subsection (2), competent authorities include supervisory authorities, Registrars and law enforcement authorities. (iv) in section 19B, by adding the following new paragraph, the full stop at the end of paragraph (f) being deleted and replaced by the words “; and” and the word “and” at the end of paragraph (e) being deleted – (g) shall keep the Core Group informed on a regular basis of matters related to its functions. (v) in section 19C, by adding the following new subsection – (3) The National Committee shall, in the discharge of its functions, be assisted by a Secretariat which shall be constituted with the approval of the Minister.

288 Acts 2021 (d) in section 19FA(1), by deleting the words “member of a relevant profession or occupation and the member of the relevant profession or occupation” and replacing them by the ZRUGV³SHUVRQOLVWHGLQWKH¿UVWFROXPQRI3DUWRIWKH)LUVW Schedule and the person”; (e) in section 19H(2) – (i) by repealing paragraph (a); (ii) in paragraph (b), by deleting the words “FIU shall,” and replacing them by the words “FIU may, in lieu of applying any administrative sanction referred to in subsection (1)(d),”; (f) in section 19S – (i) in subsection (2), by deleting the words “subsection (4)(a)” and replacing them by the words “subsection (1)(a)”; (ii) in subsection (3), by deleting the words “Notwithstanding an application under subsection (4)(a) but subject to subsection (7), the decision” and replacing them by the words “The decision”; (g) in the First Schedule – (i) in Part I – (A) in item 1, by deleting the words “, public DFFRXQWDQW DQG PHPEHU ¿UP XQGHU WKH Financial Reporting Act” and replacing them by the words “and public accountant under the Financial Reporting Act only where they are sole practitioners, partners or employed professionals ZLWKLQPHPEHU¿UPV´ (B) by inserting, after item 1, the following new item –     0HPEHU¿UPV 0DXULWLXV,QVWLWXWHRI under this Act Professional Accountants, established under the Financial Reporting Act Acts 2021 289 (ii) in Part II, in paragraph (1) – (A) by deleting subparagraph (c) and replacing it by the following subparagraph – (c) a real estate agent where he is involved in real estate transactions concerning the sale, exchange, purchase or lease of real estate for a client; (B) by inserting, after subparagraph (c), the following new subparagraph – (ca) a land promoter and property developer who, in the course of a business, is involved in real estate transactions concerning the sale, exchange, purchase or lease of real estate; (C) in subparagraph (e)(vi), by inserting, after the word “activity”, the words “for a client”. 27. Financial Reporting Act amended The Financial Reporting Act is amended – (a) in section 33(6), by deleting the words “subsection (1)”, “500,000 rupees” and “2 years” and replacing them by the words “subsection (1) or (1B)”, “one million rupees” and “5 years”, respectively; (b) in section 35, by adding the following new subsections – (8) A licensed auditor who contravenes subsection (1) shall commit an offence and shall, on conviction, be liable to D¿QHQRWH[FHHGLQJRQHPLOOLRQUXSHHVDQGWRLPSULVRQPHQW for a term not exceeding 5 years.

290 Acts 2021   $QDXGLW¿UPZKLFKFRQWUDYHQHVVXEVHFWLRQ   or (6) shall commit an offence and shall, on conviction, be OLDEOHWRD¿QHQRWH[FHHGLQJUXSHHV (c) in section 37 – (i) by numbering the existing provision as subsection (1); (ii) in the newly numbered subsection (1), in paragraph (b) (iii), by deleting the word “and” and replacing it by the word “or”; (iii) by adding the following new subsection – (2) A licensed auditor who contravenes subsection (1) shall commit an offence and shall, on FRQYLFWLRQEHOLDEOHWRD¿QHQRWH[FHHGLQJRQHPLOOLRQ rupees and to imprisonment for a term not exceeding 5 years. (d) in section 41A – (i) by repealing subsection (1) and replacing it by the following subsection –     1R DXGLW ¿UP VKDOO ZLWKLQ D SHULRG RI 10 years from its appointment as auditor of a listed company, audit the accounts of that company for an aggregate period of more than 7 years. (ii) by repealing subsection (2); (iii) by adding the following new subsection –     $Q DXGLW ¿UP ZKLFK FRQWUDYHQHV subsection (1) shall commit an offence and shall, on FRQYLFWLRQEHOLDEOHWRD¿QHQRWH[FHHGLQJPLOOLRQ rupees. (e) in section 43 – (i) in subsection (3), by deleting the words “, in the opinion of the CKLHI([HFXWLYH2I¿FHU´ Acts 2021 291 (ii) by repealing subsection (4) and replacing it by the following subsection – (4) Any person who – (a) under section 33 or 35, has obtained, by fraud or misrepresentation, a licence, an authorisation, an approval or a registration; or (b) in any manner contravenes this Act or any rule, code, guideline or standard relating to auditing issued by the Council, shall commit an offence and shall, on conviction, be OLDEOHWRD¿QHQRWH[FHHGLQJPLOOLRQUXSHHVDQGWR imprisonment for a term not exceeding 5 years. (f) in section 54(2)(c), by deleting the words “100,000 rupees” and replacing them by the words “500,000 rupees”; (g) in section 76(5), by deleting the words “50,000 rupees” and replacing them by the words “500,000 rupees”; (h) by inserting, after section 82, the following new section – 83. Compounding of offences (1) The Council may, with the consent of the Director of Public Prosecutions, compound any offence committed by a person where the person agrees, in writing, to pay such DPRXQWQRWH[FHHGLQJWKHPD[LPXPSHQDOW\VSHFL¿HGIRUWKH offence as may be acceptable to the Council. (2) An agreement under subsection (1) shall be in writing and signed on behalf of the Council and by the person agreeing to the compounding. (3) Every agreement to compound an offence VKDOO EH ¿QDO DQG FRQFOusive and on payment of the agreed

292 Acts 2021 amount, no further action shall be taken, with respect to the offence compounded, against the person who agreed to the compounding. (4) Where the Director of Public Prosecutions does not give his consent to compound an offence or a person does not agree to compound an offence, the Council may, with the consent of the Director of Public Prosecutions, refer the case to the Police for legal proceedings. (5) The Council may cause to be published, in such form and manner as it may determine, a public notice setting out the particulars of the amount agreed upon under subsection (1). 28. Financial Services Act amended The Financial Services Act is amended – (a) in section 2 – L LQWKHGH¿QLWLRQRI³UHJLVWHUHGDJHQW´E\GHOHWLQJWKH words “section 76” and replacing them by the words “section 71A”; (ii) by inserting, in the appropriate alphabetical order, the IROORZLQJQHZGH¿QLWLRQV±  ³¿QWHFK´ PHDQV WHFKQRORJLFDOO\ HQDEOHG ¿QDQFLDO innovations which could result in new business models, applications, processes or products with an associated PDWHULDOHIIHFWRQ¿QDQFLDOPDUNHWVDQGLQVWLWXWLRQVDQG WKHSURYLVLRQRI¿QDQFLDOVHUYLFHV “regulatory sandbox” means a controlled testing environment which allows a licensee or a body corporate authorised under section 14B to conduct experiments, whether simulated or live, under the supervision of the Commission; “regulatory sandbox authorisation” means an authorisation granted under section 14B; Acts 2021 293 (b) by inserting, after section 14A, the following new sections – 14B. Regulatory sandbox authorisation (1) A licensee or body corporate may apply to the Commission for a regulatory sandbox authorisation in such form and manner as the Commission may determine. (2) On receipt of an application under subsection (1), the Commission may grant a regulatory sandbox authorisation ZKHUHLWLVVDWLV¿HGWKDWWKHDSSOLFDQW± (a) is of good standing; (b) proposes to conduct an activity which, in the opinion of the Commission – (i) is viable; (ii) does not present a risk to the stability and soundness of the ¿QDQFLDOV\VWHPRI0DXULWLXVDQG (iii) complies with such conditions as may be prescribed. (3) Where the Commission grants an application XQGHUVXEVHFWLRQ  LWPD\IRUDVSHFL¿HGSHULRGDQGVXEMHFW to such terms and conditions as it may determine, issue a regulatory sandbox authorisation. (4) (a) The Commission may, in such circumstances as it may determine, exempt a person who has obtained a regulatory sandbox authorisation from any applicable regulatory requirement. (b) An exemption under paragraph (a) shall EHVSHFL¿HGLQWKHUHJXODWRU\VDQGER[DXWKRULVDWLRQ     $W WKH H[SLU\ RI WKH WLPH SHULRG VSHFL¿HG in subsection (3), the Commission may, subject to such conditions as may be prescribed – (a) revoke or renew a regulatory sandbox authorisation; or

294 Acts 2021 (b) issue to the holder of a regulatory sandbox authorisation, a licence under this Act or WKHUHOHYDQW$FWVZKHUHLWLVVDWLV¿HGWKDW WKHKROGHURIWKHDXWKRULVDWLRQVDWLV¿HVWKH conditions for holding such licence. (6) The Commission may, for the purpose of this section, issue such guidelines, instructions or directives as it PD\GHHP¿W (7) The Commission may cause an inspection of the operations and affairs of a holder of a regulatory sandbox DXWKRULVDWLRQ WR EH PDGH E\ LWV RI¿FHUV RU VXFK RWKHU GXO\ TXDOL¿HGSHUVRQDVLWPD\DSSRLQWVRDVWRDVVHVVZKHWKHUWKH holder of the regulatory sandbox authorisation is complying with the terms and conditions of its authorisation or guidelines, instructions or directives issued by the Commission under this section. (8) Any person who contravenes this section shall FRPPLWDQRIIHQFHDQGVKDOORQFRQYLFWLRQEHOLDEOHWRD¿QH not exceeding one million rupees and to imprisonment for a term not exceeding 5 years.  & (VWDEOLVKPHQW RI ¿QWHFK LQQRYDWLRQ KXE DQG digital lab     7KH &RPPLVVLRQ VKDOO HVWDEOLVK D ¿QWHFK innovation hub and digital lab – (a) to foster innovation and the use of HPHUJLQJ WHFKQRORJLHV E\ ¿QDQFLDO LQVWLWXWLRQV DQG RWKHU ¿QDQFLDO VHUYLFHV providers; (b) to identify critical trends in technology DIIHFWLQJWKH¿QDQFLDOVHFWRUDQGGHYHORS in-depth insights into these technologies; Acts 2021 295 (c) to provide a testing environment for ¿QWHFK WR GHYHORS WHVW SURWRW\SH DQG operate their products or services; (d) to establish an international networking platform for experts on innovative WHFKQRORJLHVUHODWHGWRWKH¿QDQFLDOVHFWRU to promote research, exchange of views and knowledge-sharing; and (e) for such other purposes as the Commission may determine. (2) The Commission shall determine the requirements for a person to enter, participate or operate in WKH¿QWHFKLQQRYDWLRQKXEDQGGLJLWDOODE (3) Any person who enters, participates or operates LQWKH¿QWHFKLQQRYDWLRQKXEDQGGLJLWDOODEVKDOOFRPSO\ZLWK such terms and conditions as the Commission may determine. (4) The Commission may seek the collaboration RI DQ\ ¿QDQFLDO LQVWLWXWLRQ RU DQ\ SXEOLF RU SULYDWH VHFWRU DJHQF\ IRU WKH HVWDEOLVKPHQW RI WKH ¿QWHFK LQQRYDWLRQ KXE and digital lab. (c) in section 19 (1), by deleting the words “section 71A” and replacing them by the words “sections 14B and 71A”; (d) in section 23 – (i) in subsection (1A) – (A) in paragraph (A) – (I) by deleting the words “a transfer of shares” and replacing them by the words “an issue or a transfer of shares”; (II) by deleting the words “such transfer” and replacing them by the words “such issue or transfer”;

296 Acts 2021 (B) in paragraph (B) – (I) by deleting the words “a transfer of shares” and replacing them by the words “an issue or a transfer of shares”; (II) by deleting the word “transfer” and replacing it by the words “issue or transfer”; LL  LQ VXEVHFWLRQ  E  LQ WKH GH¿QLWLRQ RI ³FODVV RI licensees”, by deleting the word “includes” and replacing it by the word “means”; (e) in section 42, by inserting, after subsection (3), the following new subsection – (3A) Without prejudice to the Insolvency Act, the &KLHI([HFXWLYHPD\UHTXLUHWKH2I¿FLDO5HFHLYHUDOLTXLGDWRU or a provisional liquidator, an administrator or a special administrator appointed under the Insolvency Act or the relevant Acts to provide such information as may be required in respect of a licensee or past licensee for the discharge of the functions of the Commission under the relevant Acts. (f) in section 45A – (i) in the heading, by deleting the words “Whistle blowing” and replacing them by the word “Whistleblowing”; (ii) in subsection (2), by deleting the words “or 45B”; (g) in section 53 – (i) in subsection (2), by deleting the words “, by registered post,”; (ii) by inserting, after subsection (2), the following new subsection – (2A) (a) A notice issued under subsection (2) shall be served by the Commission in the following manner – (i) by registered post addressed to the licensee at his Acts 2021 297 UHJLVWHUHG RI¿FH RU KLV usual or last known place of business or residence; or (ii) by a registered usher – $  DWWKHUHJLVWHUHGRI¿FH or the usual or last known principal place of business of the licensee; or (B) in the case of a licensee not resident in Mauritius, with a person authorised to accept service of process on behalf of the licensee; or (iii) by encrypted electronic mail. (b) A notice served under paragraph (a)(i) and (iii) shall be deemed to have been duly served at the time where the notice is delivered in the ordinary course of post or at the time of sending the electronic mail. (h) in section 60, by deleting the words “by the Commission, Enforcement Committee or SRO” and replacing them by the words “by the Commission or Enforcement Committee”; (i) in section 83, by repealing subsection (8) and replacing it by the following subsection – (8) (a) Notwithstanding this section, the Commission shall, on the request of the holder of a licence issued by the Commission, including the holder of a Global %XVLQHVV/LFHQFHRUDQ$XWKRULVHG&RPSDQ\LVVXHDFHUWL¿FDWH of good standing certifying that the name of the licensee is on the register and it is of good standing in terms of fees and reporting obligations, as applicable, under section 30.

298 Acts 2021 E  $ ODZ SUDFWLWLRQHU RU DQ DFFRXQWLQJ ¿UP VKDOOEHHOLJLEOHWRPDNHDUHTXHVWIRUWKHFHUWL¿FDWHRIJRRG standing under paragraph (a), on behalf of, and on the written consent of, the holder of a licence issued by the Commission, including the holder of a Global Business Licence or an Authorised Company. (j) in section 87 (1) – (i) by deleting the word “enforcement” and replacing it by the word “administration”; (ii) by inserting, after the words “discharging the functions”, the words “of the Commission or”. 29. Fisheries and Marine Resources Act amended The Fisheries and Marine Resources Act is amended – (a) in section 2 – L LQ WKH GH¿QLWLRQ RI ³DXWKRULVHG RI¿FHU´ E\ LQVHUWLQJ after the word “licences”, the words “, trusted trader FHUWL¿FDWHV´ LL  LQ WKH GH¿QLWLRQ RI ³JXLGHOLQHV´ LQ SDUDJUDSK D  E\ deleting the words “or a licence” and replacing them by WKHZRUGV³DOLFHQFHRUDWUXVWHGWUDGHUFHUWL¿FDWH´ LLL  E\GHOHWLQJWKHGH¿QLWLRQRI³¿VKLQJERDW´DQGUHSODFLQJ LWE\WKHIROORZLQJGH¿QLWLRQ± ³¿VKLQJERDW´± D PHDQVDERDWXVHGIRU¿VKLQJDQG¿VKLQJUHODWHG activities; (b) includes a vessel of a length of at least 24 metres RUPRUHPDGHRI¿EUHJODVVLQWHQGHGWREHXVHG IRU¿VKLQJDQG¿VKLQJUHODWHGDFWLYLWLHVEXW F GRHVQRWLQFOXGHDERDWXVHGIRU¿VKLQJDVVSRUW water sport or any other recreational purpose; Acts 2021 299 (iv) by inserting, in the appropriate alphabetic order, the IROORZLQJQHZGH¿QLWLRQV± “trusted trader” means a person who is the holder of a WUXVWHGWUDGHUFHUWL¿FDWH  ³WUXVWHG WUDGHU FHUWL¿FDWH´ PHDQV D FHUWL¿FDWH LVVXHG under section 22A; “Trusted Trader Committee” means the Committee set up under section 27H of the Economic Development Board Act; (b) in section 22(1)(a), by deleting the words “No person” and replacing them by the words “Subject to section 22A, no person”; (c) by inserting, after section 22, the following new section –  $ 7UXVWHG WUDGHU FHUWL¿FDWH IRU LPSRUWDWLRQ RI ¿VK DQG¿VKSURGXFWV     $SHUVRQZKRLQWHQGVWRLPSRUWGXULQJDVSHFL¿HG SHULRGDVSHFL¿HG¿VKRU¿VKSURGXFWIURPDVSHFL¿HGVXSSOLHU LQDVSHFL¿HGFRXQWU\VKDOOQRWZLWKVWDQGLQJVHFWLRQ  D  apply to the Permanent Secretary, in such form and manner as he may approve and in accordance with such guidelines LVVXHGXQGHUWKLV$FWIRUDWUXVWHGWUDGHUFHUWL¿FDWH     :KHUHWKH3HUPDQHQW6HFUHWDU\LVVDWLV¿HGWKDW DQDSSOLFDQWIRUDWUXVWHGWUDGHUFHUWL¿FDWHPHHWVWKHFULWHULD VSHFL¿HG LQ WKLV $FW WKH 3HUPDQHQW 6HFUHWDU\ VKDOO PDNH recommendations to the Trusted Trader Committee for the DSSOLFDQW WR LPSRUW WKH VSHFL¿HG ¿VK RU ¿VK SURGXFW IURP WKH VSHFL¿HG VXSSOLHU LQ WKH VSHFL¿HG FRXQWU\ GXULQJ D VSHFL¿HGSHULRG (3) Where the Trusted Trader Committee gives its approval pursuant to subsection (2), the Permanent Secretary shall, on such other terms and conditions as he may determine, LVVXHWKHDSSOLFDQWZLWKDWUXVWHGWUDGHUFHUWL¿FDWHWRLPSRUW

300 Acts 2021 WKHVSHFL¿HG¿VKRU¿VKSURGXFWIURPWKHVSHFL¿HGVXSSOLHULQ WKHVSHFL¿HGFRXQWU\GXULQJWKHVSHFL¿HGSHULRG (4) Where the Permanent Secretary rejects an application under subsection (1), he shall, not later than 15 days after his decision, inform the applicant in writing. (5) (a) Where a trusted trader fails to comply with DQ\WHUPRUFRQGLWLRQRIKLVWUXVWHGWUDGHUFHUWL¿FDWHRUZLWKWKLV Act, the Permanent Secretary may, subject to paragraph (b), VXVSHQGRUUHYRNHWKHFHUWL¿FDWH (b) The Permanent Secretary shall, before VXVSHQGLQJRUUHYRNLQJDWUXVWHGWUDGHUFHUWL¿FDWHLQIRUPWKH trusted trader, in writing, of the reasons thereof. (c) A trusted trader shall, not later than 14 days after being informed of the decision of the Permanent Secretary under paragraph (a), make written representations to the Permanent Secretary as to why the trusted trader FHUWL¿FDWHVKRXOGQRWEHVXVSHQGHGRUUHYRNHG    G  :KHUH D WUXVWHG WUDGHU FHUWL¿FDWH LV VXVSHQGHG RU UHYRNHG WKH SHUVRQ WR ZKRP WKH FHUWL¿FDWH ZDV LVVXHG VKDOO IRUWKZLWK VXUUHQGHU WKH FHUWL¿FDWH WR WKH Permanent Secretary. (e) Where the Permanent Secretary suspends RU UHYRNHV D WUXVWHG WUDGHU FHUWL¿FDWH KH VKDOO IRUWKZLWK inform the Director-General. (6) Any person who fails to comply with subsection (5)(d) shall commit an offence. (7) In this section –  ³VSHFL¿HG FRXQWU\´ PHDQV WKH FRXQWU\ IURP ZKLFKDQDSSOLFDQWLQWHQGVWRLPSRUWWKHVSHFL¿HG ¿VKRU¿VKSURGXFW  ³VSHFL¿HG¿VKRU¿VKSURGXFW´PHDQVWKH¿VKRU ¿VKSURGXFWDQDSSOLFDQWLQWHQGVWo import; Acts 2021 301 ³VSHFL¿HG VXSSOLHU´ PHDQV WKH VXSSOLHU IURP ZKLFKDQDSSOLFDQWLQWHQGVWRLPSRUWWKHVSHFL¿HG ¿VKRU¿VKSURGXFW (d) in section 57, by adding the following new subsection –     $ IRUHLJQ ¿VKLQJ YHVVHO ZKLFK RSHUDWHV LQ WKH PDULWLPH]RQHVVKDOOQRWEHLQYROYHGLQDQ\¿VKLQJDFWLYLW\ LQFRQWUDYHQWLRQRIDQ\LQWHUQDWLRQDO¿VKHU\FRQVHUYDWLRQDQG management measure. (e) in section 70 – (i) in paragraph (a), by deleting the words “21(1)”, “21(2)(a)”, “26(3)” and “48(1)” and replacing them by the words “21(1)(a)”, “21(3)”, “26(2)(a) or (b)” and “48”, respectively; (ii) in paragraph (b), by inserting, after the words “section 8(D)(1)(a), (b) or (c),”, the words “12(1)(h),”; (iii) by inserting, after paragraph (e), the following new paragraphs – (ea) fails to comply with any term or condition of an approval given under section 27 shall commit an offence and shall, on FRQYLFWLRQEHOLDEOHWRD¿QHQRWH[FHHGLQJ 500,000 rupees; (eb) fails to comply with any term or condition of a licence issued under section 34(3) (a) shall commit an offence and shall, on FRQYLFWLRQEHOLDEOHWRD¿QHSD\DEOHLQWKH currency of the licence fees not exceeding 100 times the amount payable as licence fee for a period of 30 days or one million US dollars, whichever is higher;

302 Acts 2021 (ec) fails to comply with any term or condition of any authorisation given under section 39(2) shall commit an offence and shall, on FRQYLFWLRQEHOLDEOHWRD¿QHQRWH[FHHGLQJ 3 million rupees. (iv) in paragraph (h), by deleting the words “section 34(D), 34(2) or 40(3)” and replacing them by the words “section 34(1) or (2), 40(3) or 57(4)”; (f) in section 74(1), by adding the following new paragraph, the full stop at the end of paragraph (zc) being deleted and replaced by a semicolon – (zd) prescribing measures for conducting H[SORUDWRU\¿VKLQJ 30. Fishermen Investment Trust Act repealed The Fishermen Investment Trust Act is repealed. 31. Food Act amended The Food Act is amended – (a) in section 2, by inserting, in the appropriate alphabetical RUGHUWKHIROORZLQJQHZGH¿QLWLRQ± “private food testing laboratory” means any private laboratory, accredited by the Mauritius Accreditation Service under the Mauritius Accreditation Service Act, to conduct examination of food; (b) in section 7, by inserting after subsection (1) the following new subsection – (1A) (a) Notwithstanding section 7(1), an authorised RI¿FHU ZKR KDV SURFXUHG D VDPSOH XQGHU VHFWLRQ  IURP D consignment imported food lying in the custody of the Director- General of the Mauritius Revenue Authority may, subject to the request of an importer, cause the sample to be examined or analysed by a private food testing laboratory. Acts 2021 303 (b) Where the sample under section 6 is analysed by a private food testing laboratory, the importer shall bear all costs thereof. 32. Forests and Reserves Act amended The Forests and Reserves Act is amended – D LQVHFWLRQ  LQWKHGH¿QLWLRQRI³ULYHUUHVHUYH´LQSDUDJUDSK (b), by adding the following new subparagraph – (iv) in the case of a natural water path or natural drainage path, of 2 metres; (b) in section 14(2), by inserting, after paragraph (e), the following new paragraph – HD  EDFN¿OORUREVWUXFWDQDWXUDOZDWHU path or natural drainage path; 33. Foundations Act amended The Foundations Act is amended – (a) in section 24(2), by deleting the words “issue Practice Directions” and replacing them by the words “for the purpose of effectively discharging his functions under this Act or for any other purpose, issue Practice Directions or guidelines”; (b) by inserting, after section 30, the following new section – 30A. Education and exchange of information (1) The Registrar may undertake outreach and educational programmes to raise and deepen awareness among all charitable foundations and the donor community on the potential vulnerabilities of the sector to terrorism ¿QDQFLQJ DEXVH DQG WHUURULVP ¿QDQFLQJ ULVNV DQG WKH PHDVXUHV WKDW charitable foundations may take to protect themselves against such abuse.

304 Acts 2021 (2) The Registrar may share, with Mauritian and foreign law enforcement agencies and institutions involved in the prevention of money laundering and combating of WHUURULVP ¿QDQFLQJ DQG SUROLIHUDWLRQ ¿QDQFLQJ LQIRUPDWLRQ which he obtains pursuant to this Act. (c) in section 36, by adding the following new subsection – (10) (a) Notwithstanding any other enactment, a )RXQGDWLRQ VKDOO DXWKRULVH DW OHDVW RQH RI¿FHU RU DQ\ RWKHU person ordinarily resident in Mauritius to provide, upon request from any competent authority, all basic information RQ LQFOXGLQJ LQIRUPDWLRQ RQ EHQH¿FLDO RZQHUVKLS RI WKH Foundation. (b) A Foundation shall, within 14 days, from the date on which an authorisation is granted or, from which WKHUH LV D FKDQJH UHJDUGLQJ WKH DXWKRULVHG RI¿FHU RU SHUVRQ referred to in paragraph (a), notify the Registrar, in such form and manner as the Registrar may approve, of the name and SDUWLFXODUVRIWKHRI¿FHURUSHUVRQ (c) In this subsection – “basic information”, in relation to a Foundation, means – (a) the name of the Foundation, proof of registration, legal form and status, address of its registered RI¿FH EDVLF UHJXODWLQJ SRZHUV including the charter, and a list of members of its Council; and (b) a register of founders and persons who may have endowed assets to the Foundation; Acts 2021 305 “competent authority” – (a) means a public body responsible for combatting money laundering RU WHUURULVW ¿QDQFLQJ DQG proliferation; and (b) includes investigatory authorities; “investigatory authorities” has the same meaning as in the Financial Intelligence and Anti-Money Laundering Act. (d) by inserting, after section 36, the following new section – 36A. Records of charitable Foundation (1) Every charitable Foundation shall, in addition to WKHUHFRUGVVSHFL¿HGLQVHFWLRQDQGIRUDSHULRGRIDWOHDVW 7 years, keep a record containing full details of transactions, ERWK GRPHVWLF DQG LQWHUQDWLRQDO WR HQDEOH YHUL¿FDWLRQ DV to whether the funds were received and spent in a manner consistent with the objects of the charitable Foundation. (2) A charitable Foundation shall, upon request, make any record referred to in this section available to the Registrar or any investigatory authority. (3) The Registrar may request a charitable )RXQGDWLRQ WR VXEPLW ¿QDQFLDO VWDWHPHQWV IRU VXFK SHULRG as he may determine, together with detailed breakdowns of receipts, payments and assets and liabilities, and the charitable Foundation shall comply with the request in such manner as the Registrar may determine. (4) Payments made by a charitable Foundation shall be by cheque or such other electronic means, and for such amount, as the Registrar may authorise.

306 Acts 2021 (5) A charitable Foundation shall take appropriate measures to – D FRQ¿UPWKHLGHQWLW\FUHGHQWLDOVDQGJRRG VWDQGLQJRILWVEHQH¿FLDULHVDQGEHQH¿FLDO owners, if any; E YHULI\ ZKHWKHU LWV EHQH¿FLDULHV DQG EHQH¿FLDO RZQHUV LI DQ\ DUH LQYROYHG with, or using the funds of the charitable Foundation to support, terrorists or terrorist organisations; and F YHULI\WKHLGHQWLW\RILWVVLJQL¿FDQWGRQRUV (6) Any person who fails to comply with this section shall commit an offence and shall, on conviction, be liable to D¿QHQRWH[FHHGLQJRQHPLOOLRQUXSHHVDQGWRLPSULVRQPHQW for a term not exceeding 2 years. (e) in section 39 – (i) by repealing subsection (4A) and replacing it by the following subsection – (4A) (a) Where a Foundation, Council member, former Council member, secretary or former secretary, as the case may be, fails to comply with section 36(1)(d) or (e) or (5) or any other provision of this Act, the Registrar shall, by notice in writing, inform the Foundation that its name shall be removed from the register if it fails to comply with the relevant section within 30 days from the date of the notice. (b) The Registrar shall, unless he is VDWLV¿HGWKDWUHPHGLDODFWLRQKDVEHHQWDNHQWRFRPSO\ with the relevant provision of this Act within 30 days from the date of the notice referred to in paragraph (a) or subsection (3), remove the name of the Foundation from the register. Acts 2021 307 (ii) by inserting, after subsection (4A), the following new subsection – (4B) (a) The Registrar shall, by notice in writing, inform the Foundation that its purpose or objects no longer satisfy the requirements of this Act where – L WKHUH LV VXI¿FLHQW HYLGHQFH that the Foundation has engaged, or is about to engage, in activities likely to cause a serious threat to public safety or public order; or (ii) it has made, is making or is likely to make, available any resources, directly or indirectly, to a terrorist or terrorist organisation or for the purpose of terrorism. (b) The Registrar shall, unless the Foundation makes satisfactory representations within 21 days from the date of the notice under paragraph (a), remove the name of the Foundation from the register. 34. Freeport Act amended The Freeport Act is amended – (a) in section 7(3) – (i) in paragraph (a), by adding the following new subparagraph – (vi) authorise a third party freeport developer to rent space within a freeport zone to an enterprise outside the freeport zone for the manufacturing and storage

308 Acts 2021 of goods, subject to clearance of the goods from the Director-General under the Customs Act. (ii) in paragraph (aa), by deleting the words “paragraph (a)(i)” and replacing them by the words “paragraph (a)(i)(A) and subsection (2)(c)”; (iii) in paragraph (aaa), by deleting the words “paragraph (a)(i)” and replacing them by the words “paragraph (a)(i)(A) and subsection (2)(c)”; (iv) by inserting, after paragraph (aaa), the following new paragraph – (aab) (i) The Director-General, in consultation with the Economic Development Board, may, subject to such terms and conditions as he may impose, extend the period referred to in paragraph (aa) by such period as he may consider necessary, provided that the extension period shall not exceed 36 months. (ii) Subparagraph (i) shall not apply to goods stored in a bonded warehouse. (b) in section 11 – (i) in subsection (1), by deleting the words “section 7(3)(a)(i) or (iv)” and replacing them by the words “section 7(3)(a)(i), (iv), (v) or (vi)”; (ii) in subsection (3), by adding the following new paragraphs, the existing provision being lettered as paragraph (a) – (b) Where an authorisation is granted under section 7(3)(a)(v), the fee shall be paid by the person to whom the warehousing facilities are provided in accordance with item 6 of the Third Schedule. (c) Where an authorisation is granted under section 7(3)(a)(vi), the fee shall be paid by the enterprise in accordance with item 7 of the Third Schedule. Acts 2021 309 (c) in the Second Schedule, in item 2, by deleting the words “and open storage” and replacing them by the words “, open storage and display showroom”; (d) in the Third Schedule, by adding the following new item – 7. Authorisation With the right 3,000 per 4,500 per to a third to rent space to enterprise enterprise party freeport an enterprise developer to outside the rent space to an freeport zone for enterprise outside manufacturing the freeport and storage of zone for the goods manufacturing and storage of goods under section 7(3)(a)(vi) 35. Gambling Regulatory Authority Act amended The Gambling Regulatory Authority Act is amended – (a) in section 2 – L LQWKHGH¿QLWLRQRI³5XOHVRI5DFLQJ´E\GHOHWLQJWKH words “a horse racing organiser” and replacing them by the words “the Horse Racing Division”; LL  E\GHOHWLQJWKHGH¿QLWLRQRI³MRFNH\´DQGUHSODFLQJLW E\WKHIROORZLQJGH¿QLWLRQ± “jockey” – D PHDQVDSHUVRQTXDOL¿HGWRULGHDKRUVHDQG (b) includes a jockey or a professional jockey, apprentice and a track rider, duly licensed by the Horse Racing Division;

310 Acts 2021 LLL  E\ GHOHWLQJ WKH GH¿QLWLRQ RI ³VXVSLFLRXV WUDQVDFWLRQ´ DQGUHSODFLQJLWE\WKHIROORZLQJGH¿QLWLRQ± “suspicious transaction” means a transaction which – (a) gives rise to a reasonable suspicion that may involve – (i) the laundering of money or the proceeds of any crime; or (ii) funds linked or related to, or to be XVHG IRU WKH ¿QDQFLQJ RI WHUURULVP RU SUROLIHUDWLRQ ¿QDQFLQJ RU DQ\ RWKHU activity or transaction related to terrorism DVVSHFL¿HGLQWKH3UHYHQWLRQRI7HUURULVP Act or under any other enactment, whether or not the funds represent the proceeds of a crime; E LVPDGHLQFLUFXPVWDQFHVRIXQXVXDORUXQMXVWL¿HG complexity; F DSSHDUV WR KDYH QR HFRQRPLF MXVWL¿FDWLRQ RU lawful objective; (d) is made by, or on behalf of, a person whose identity has not been established to the satisfaction of the person with whom the transaction is made; or (e) for any other reason, gives rise to suspicion; (iv) by inserting, in the appropriate alphabetical order, the IROORZLQJQHZGH¿QLWLRQV± “gross proceeds” means the turnover less any refund of cancelled bets; “gross stakes”, in respect of – D ¿[HG RGG EHWWLQJ PHDQV WKH WRWDO DPRXQW collected as stakes net of betting tax and refunds or cancelled bets; Acts 2021 311 (b) pool betting and totalisator betting, means the gross amount placed as bets, including any reinvestment less any refund in respect of cancelled bets; “gross taking” means the gross amount staked less any winning payable; “Horse Racing Division” means the Horse Racing Division established under section 15A; “net proceeds” means the gross proceeds less sums paid out for prizes; “owner” means a person who holds – (a) a part or full interest in one or more horses; and (b) a Personal Management Licence;  ³UDFLQJ ¿[WXUHV´ PHDQV VXFK ¿[WXUHV DV WKH +RUVH Racing Division may determine; “veterinarian” means a veterinarian licensed by the Horse Racing Division to provide veterinary services to horses; Y E\DGGLQJWKHIROORZLQJQHZGH¿QLWLRQWKHIXOOVWRSDW WKHHQGRIWKHGH¿QLWLRQRI³YLGHRORWWHU\WHUPLQDO´RU “VLT” being deleted and replaced by a semicolon – “workout” means training and schooling of a horse. (b) in section 3(2), by adding the following new paragraph, the full stop at the end of paragraph (b) being deleted and replaced by the words “; and” and the word “and” at the end of paragraph (a) being deleted – (c) the Horse Racing Division established under section 15A.

312 Acts 2021 (c) in section 7(1) – (i) by inserting, after paragraph (aa), the following new paragraph – (ab) enforce compliance with a licence issued by the Horse Racing Division; (ii) by inserting, after paragraph (d), the following new paragraph – (da) take disciplinary action against its licensees for failing to comply with the anti-money laundering and WHUURULVP¿QDQFLQJDQGSUROLIHUDWLRQ guidelines issued by the Authority; (d) in section 10, by deleting the words “or the Chief Executive” and replacing them by the words “, the Chief Executive or a Division”; (e) by inserting, after section 15, the following new Part – PART IIIA – HORSE RACING DIVISION 15A. Establishment and objects of Horse Racing Division (1) There is established, within the Authority, a Horse Racing Division which shall – (a) regulate, control and monitor the organisation of horse racing activities; E SURPRWH SXEOLF FRQ¿GHQFH LQ WKH integrity of the horse racing industry by ensuring proper standards of conduct and competence; (c) ensure that horse racing is fair, clean and free from corruption or malpractice; (d) ensure that there is a clear and transparent framework for access to participation in horse racing; Acts 2021 313 (e) promote the welfare and leisure of the racegoing public. (2) Subject to section 10, the Board may delegate to the Horse Racing Division such powers and functions DVWKH%RDUGPD\GHWHUPLQHWRHQDEOHWKH'LYLVLRQWRIXO¿O its objects. (3) The Horse Racing Division shall, in respect of administrative and policy matters, report to the Chief Executive. 15B. Horse Racing Committee (1) The Horse Racing Division shall be administered and managed by a Horse Racing Committee which shall be appointed by the Board on such terms and conditions as the Board may determine. (2) The Horse Racing Committee shall consist of – (a) a chairperson, to be known as the Head of the Horse Racing Division; (b) a vice-chairperson, to be known as the ,QWHJULW\2I¿FHU (c) a veterinarian; G DQRSHUDWLRQVRI¿FHU (e) an accountant; I DOHJDORI¿FHU J DFRPPXQLFDWLRQDQGPHGLDRI¿FHUDQG K VXFK RWKHU RI¿FHUV DV WKH %RDUG PD\ appoint. (3) At a meeting of the Horse Racing Committee, where – (a) the chairperson is absent or unable to discharge his functions for any reason, the vice-chairperson shall chair that meeting;

314 Acts 2021 (b) the chairperson and vice-chairperson are absent or unable to discharge their functions for any reason, the other members of the Horse Racing Committee shall elect another member to chair that meeting. (4) No person shall be appointed as a member of the Horse Racing Committee where that person had, 3 years before his appointment, any direct or indirect interest in an activity regulated under this Act (5) Every member of the Horse Racing Committee shall be paid such fees as the Board may determine. 15C. Functions of Horse Racing Committee (1) The Horse Racing Committee shall – (a) ensure that a horse racing organiser effectively discharges its responsibilities regarding the organisation of horse racing in all its aspects, including safety, comfort and standards of hygiene, security, discipline and the prevention of fraud; (b) ensure that there is transparency and good governance in the organisation of horse racing; (c) protect the integrity of horse racing; (d) initiate, develop and implement strategies conducive to the development of horse racing and the protection of the public in relation to risks inherent to horse racing; (e) coordinate with the Police des Jeux for the prevention of illegal acts in connection with horse racing; Acts 2021 315 (f) be responsible for horse race planning, including the preparation and publication RI WKH KRUVH UDFH FDOHQGDU ¿[WXUHV OLVWV nominations and racecards; (g) conduct disciplinary proceedings that may arise in relation to the conduct of horse racing; (h) issue personal management licences under section 93B; (i) set and enforce standards of medical care for jockeys and other participants in horse races; (j) approve and licence equestrian centres and workout programmes; (k) approve the importation of racehorses; (l) set and enforce standards for racecourses; (m) conduct research and development in equine science and welfare; (n) issue and enforce the Rules of Racing, other rules and guidelines and directions; (o) set up panels of racing stewards; (p) register stables and owners; (q) register trainers, jockeys, riders and other horseracing professionals; (r) employ and issue directions to racecourse RI¿FLDOV (s) issue rules, directions and guidelines to any horse racing organiser to – (i) provide for veterinary services; (ii) ensure the safety and security of racehorses;

316 Acts 2021 (iii) ensure anti-doping measures; and (iv) procure laboratory services for testing of equine blood, urine and other samples; (t) licence equine veterinarians; (u) advise the Minister on any matter relating to the organisation of horse racing; (v) undertake such other functions as may be prescribed. (2) The Horse Racing Committee may set up such units as may be necessary to conduct such functions as the Committee may determine. (3) The Minister may make such regulations as KH WKLQNV ¿W IRU WKH SXUSRVH RI HQDEOLQJ WKH +RUVH 5DFLQJ Committee in the discharge of its functions. 15D. Rules of racing (1) A horse racing organiser shall implement the Rules of Racing, as well as any other rule, direction or guideline, issued by the Horse Racing Division, that affect the organisation of horse racing. (2) The Rules of Racing, any other rule, direction or guideline issued by the Horse Racing Division shall be consistent with – (a) this Act; (b) the regulations made under section 164; (c) the directions given under section 100; and (d) such international best practices as the Horse Racing Committee may approve. Acts 2021 317 15E. Financing of Horse Racing Division (1) The activities of the Horse Racing Division shall EH ¿QDQFHG RXW RI WKH 5HVSRQVLEOH *DPEOLQJ DQG &DSDFLW\ Building Fund. (2) The Board shall approve the annual budget of the Horse Racing Division and may, where necessary, authorise WKDWWKHDFWLYLWLHVRIWKH+RUVH5DFLQJ'LYLVLRQEH¿QDQFHG out of the General Fund. (3) The Horse Racing Division shall maintain, with a bank, an account through which – (a) owners shall pay keep money; (b) payment for acquisition of horses shall be made; and (c) jockeys shall be paid. (f) by inserting, after section 16, the following new section – 16A. Casino Digital Game (1) A casino operator may conduct digital gaming in such manner as may be prescribed. (2) No casino operator shall conduct digital gaming unless he holds a digital gaming licence. (3) No digital gaming licence for casino operator VKDOOEHLVVXHGXQOHVVWKHDSSURSULDWHOLFHQFHIHHVSHFL¿HGLQ the Third Schedule to this Act is paid to the Authority. (g) by inserting, after section 23, the following new section – 23A. Gaming House Digital Game (1) A gaming house operator may conduct digital gaming in such manner as may be prescribed. (2) No gaming house operator shall conduct digital gaming unless he holds a digital gaming licence.

318 Acts 2021 (3) No digital gaming licence for gaming house operator shall be issued unless the appropriate licence fee VSHFL¿HGLQWKH7KLUG6FKHGXOHLVSDLGWRWKH$XWKRULW\ (h) by inserting, after section 29A, the following new section – 29AA.Limited Payout Machines Digital Game (1) A limited payout machine operator may conduct digital gaming in such manner as may be prescribed. (2) No limited payout machine operator shall conduct digital gaming unless he holds a digital gaming licence. (3) No digital gaming licence for a limited payout machine operator shall be issued unless the appropriate licence IHHVSHFL¿HGLQWKH7KLUG6FKHGXOHLVSDLGWRWKH$XWKRULW\ (i) by repealing section 31 and replacing it by the following section – 31. Duties and shareholding of horse racing organiser (1) A horse racing organiser shall, in respect of a race meeting held at the racecourse it manages – (a) implement the Rules of Racing, rules, guidelines and directions issued by the Horse Racing Division; (b) arrange, not less than 2 days before the race meeting, for the stabling of all horses RQWKHRI¿FLDOUDFHFDUGDWDUDFHPHHWLQJ in an area monitored by closed circuit WHOHYLVLRQDQGVHFXULW\RI¿FHUV (c) report to the Horse Racing Division or chief stipendiary steward for that race meeting, not less than 2 days before the race meeting, the absence of a horse listed on the of¿FLDOUDFHFDUG Acts 2021 319 G DXWKRULVHQRSHUVRQRWKHUWKDQWKHRI¿FHUV of the Horse Racing Division or trainers and their approved representatives, to have access to quarantined horses; (e) under the supervision of the Horse Racing Division, collect, from the horses listed on WKHRI¿FLDOUDFHFDUGEORRGXULQHRURWKHU sample for immediate remittance to such laboratory as the Horse Racing Division may approve; I PRQLWRUDQGUHFRUGLQDQRI¿FLDOORJERRN LQWKHSUHVHQFHRIDQRI¿FHURIWKH+RUVH 5DFLQJ'LYLVLRQDQGDVHFXULW\RI¿FHURI the horse racing organiser, particulars of all care and treatment given to a horse on WKHRI¿FLDOUDFHFDUG (g) ensure the availability and maintenance of equipment required for the race meeting, including starting gates, photo ¿QLVK SXEOLF DGGUHVV V\VWHP FORVHG circuit television, race vision, wagering machines, and other electrical equipment; (h) ensure that the race track is in proper condition by providing for – (i) a smooth and safe racing surface; (ii) safe and secure running and outside rails; (iii) properly trained starter and barrier handlers; (iv) sanitisation of and, where required, bedding in sample collection and saddling areas; and (v) an appropriate animal welfare environment;

320 Acts 2021 (i) ensure compliance with applicable health and safety requirements; (j) ensure that prompt and rapid medical attention is dispensed to injured jockeys, grooms and general staff; (k) ensure that at least one fully equipped ambulance is available at all times during the race meeting; (l) maintain an alarm system to notify the presence of any unattended horse on the ground; (m) provide, at the racecourse, 2 days before and 2 days after the race meeting, the services of an equine veterinarian licensed by the Horse Racing Division; (n) provide proper infrastructure, including interview rooms, facilities for viewing of race videos from different angles and any other ancillary infrastructure to assist the stipendiary stewards in their duties; (o) ensure the prompt dissemination of the RI¿FLDOUHVXOWVRIUDFHVWRWKH+RUVH5DFLQJ Division, the media and the public; (p) give fair treatment to all stakeholders, including owners, trainers, riders, patrons, betting operators, dart games operators, food and beverage sellers. (2) A horse racing organiser shall, in respect of its activities – (a) provide to the Horse Racing Division, a monthly report of race meetings that shall include any proposed developments and any completed improvement to its premises; Acts 2021 321 (b) submit to the Horse Racing Division an annual report on such date as the Division may determine; (c) comply with the Code of Corporate Governance, guidelines issued under the )LQDQFLDO5HSRUWLQJ$FWDVZHOODV¿WDQG proper person guidelines issued by the Authority. (3) No person shall hold, directly or indirectly, more than 50 per cent of the shares in a horse racing organiser unless the person complies with this section and other applicable requirements of this Act. (4) The Horse Racing Division may, where a person – (a) holds, directly or indirectly, more than 50 per cent of the shares in a horse racing organiser; and (b) does not comply with this section and other applicable requirements of this Act, direct that person to divest his shareholding in the horse racing organiser so that he holds not more than 50 per cent of the shares in that horse racing organiser. (j) by repealing section 32; (k) by repealing section 33 and replacing it by the following section – 33. Payment of fees to Horse Racing Organiser A totalisator operator, a bookmaker, a sweepstakes organiser or an operator of dart games shall pay to a horse racing organiser such fees as the Board may, from time to time, determine.

322 Acts 2021 (l) in section 46, by adding the following new subsection – (4) Every bookmaker may operate, within his approved premises and at any time during his working hours, not more than 3 terminals, out of which one shall be used exclusively for making payouts. (m) in section 53, by repealing subsection (3) and replacing it by the following subsection – (3) No licence shall be issued under this Part, unless – (a) the applicant is a company; and E WKHDSSURSULDWHOLFHQFHIHHVSHFL¿HGLQWKH Third Schedule is paid to the Authority. Q LQVHFWLRQE\GHOHWLQJWKHGH¿QLWLRQRI³JURVVSURFHHGV´ and “net proceeds”; (o) in section 59(2), by adding the following new paragraph – (c) The operator may conduct lottery and lottery games through remote communication on such terms and conditions as the Board may approve. (p) in section 73(4), by deleting the word “entertained” and replacing it by the words “entertained, unless the time periods VSHFL¿HG LQ WKLV VXEVHFWLRQ DUH H[WHQGHG RQ D FDVH WR FDVH basis, by the Authority where such time periods expire during DWLPHRIQDWLRQDOFRQ¿QHPHQWGLVDVWHURUFDODPLW\´ (q) by inserting, after Part XVA, the following new part – PART XVI – LOTERIE VERT OPERATOR 86. Interpretation In this Part – “operator” means the holder of the exclusive right to the mark “Loterie Vert”. Acts 2021 323 87. Licensing of operator The Board shall, on payment of the appropriate licence IHH VSHFL¿HG LQ WKH 7KLUG 6FKHGXOH LVVXH D Loterie Vert licence to the operator on such terms and conditions as it may determine. 88. Payment to Director-General (1) The Loterie Vert operator shall – D DW VXFK WLPH DV PD\ EH VSHFL¿HG LQ WKH Fifth Schedule, pay to the Director- General the percentage of its net proceeds VSHFL¿HGLQWKDW6FKHGXOHDQG (b) at the same time, submit a return to the Director-General in such form as he may approve. (2) Where the operator fails to submit a return or pay any sum due in accordance with subsection (1), it shall be liable to pay to the Director-General, in addition to the sum due, a penalty representing 5 per cent of the sum due and interest at the rate of 0.5 per cent per month, or part of a month on the sum due, and the penalty from the date the sum due is payable to the date of payment. (r) in section 93B(3), by deleting the words “horse racing organiser” and replacing them by the word “licensee”; (s) in section 96(4A), by adding the following new paragraph, the full stop at the end of paragraph (i) being deleted and replaced by a semicolon – (j) an amusement machine operator. (t) in section 99(1), by repealing paragraph (ka) and replacing it by the following paragraph – (ka) the licensee fails to comply with the relevant anti-money laundering guidelines

324 Acts 2021 issued by the Authority under this Act or FIU under the Financial Intelligence and Anti-Money Laundering Act; (u) in section 116, by inserting, after the words “section 60(1A)”, the words “, 88(1)(b)”; (v) in section 117, by inserting, after the words “section 60(1A)” the words “, 88(1)”; (w) in section 119(1)(a), by inserting, after the words “section 60(1A)”, the words “or 88(1)”; (x) in section 119A – (i) in subsection (1), by deleting the words “unless the Director-General applies ex parte for and obtains the authorisation of the Independent Tax Panel under the Mauritius Revenue Authority Act” and replacing them by the words “unless, in the opinion of the Director-General, there is fraud or wilful neglect or the person has not submitted a return under section 60 (1A), 86C or 115”; (ii) by repealing subsections (2) and (3); (y) in section 120(2) – (i) by inserting, after the words “section 60(1B)”, the words “or 88(2)”; (ii) by deleting the words “section 60(1A)” and replacing them by the words “section 60(1A) or 88(1)”; (z) in section 134D, by deleting the heading and replacing by the following heading – 134D. Offering bet-related service without holding licence (aa) by adding, after section 134D, the following new sections – 134E. Bookmaker operating illegally     1R ERRNPDNHU OLFHQVHG WR FRQGXFW ¿[HG RGGV EHWWLQJ RQ ORFDO UDFHV VKDOO FRQGXFW KLV ¿[HG RGGV EHWWLQJ activities at a place other than his usual place of business. Acts 2021 325 (2) Any person who contravenes subsection (1) shall commit an offence and shall, on conviction, be liable to D¿QHQRWH[FHHGLQJPLOOLRQUXSHHVDQGWRLPSULVRQPHQWIRU a term not exceeding 5 years. 134F. Person having stake in horse racing organiser placing bet on activity organised by horse racing organiser (1) No person having a power of decision in a horse racing organiser shall place a bet on a horse race organised by that horse racing organiser. (2) Any person who contravenes subsection (1) shall commit an offence and shall, on conviction, be liable to D¿QHQRWH[FHHGLQJPLOOLRQUXSHHVDQGWRLPSULVRQPHQWIRU a term not exceeding 5 years. 134G.Holder of personal management licence placing bet with unlicensed person offering bets on local races (1) No holder of a personal management licence shall place a bet with a person who offers bets on local races without holding a bookmaker licence. (2) Any person who contravenes subsection (1) shall commit an offence and shall, on conviction, be liable to D¿QHQRWH[FHHGLQJPLOOLRQUXSHHVDQGWRLPSULVRQPHQWIRU a term not exceeding 5 years. (ab) in section 165, by adding the following new subsection – (18) Notwithstanding section 114(1) and (8), the due date for the submission of the return and payment of tax by a licensee of a casino, a gaming house, a gaming machine, a limited payout machine or an amusement machine for the month of February 2021 and March 2021 shall be

30 September 2021.

326 Acts 2021 (ac) in the Third Schedule, in CATEGORY 4, in the second column – (i) by deleting the words “3,500,000 in respect of the principal place of business” and replacing them by the words “3,500,000, in respect of the principal place of business, payable in 4 equal instalments, each LQVWDOPHQWEHLQJSD\DEOHRQRUEHIRUHWKH¿UVWGD\RI every period of 3 months”; (ii) by deleting the words “40,000 in respect of every other additional place of business” and replacing them by the words “40,000, in respect of every other additional place of business, payable in 4 equal instalments, each LQVWDOPHQWEHLQJSD\DEOHRQRUEHIRUHWKH¿UVWGD\RI every period of 3 months”; (ad) in the Fourth Schedule, by adding the following new item – Loterie Vert Operator under Part XVI 5,000,000 (ae) in the Fifth Schedule – (i) in the heading, by inserting, after the words “Sections 60(1)(d)”, the words “, 88(1)(a)”; (ii) in Part I – $  E\GHOHWLQJWKH¿JXUH³´ZKHUHYHULWDSSHDUV DQGUHSODFLQJLWE\WKH¿JXUH³´ (B) in CATEGORY 5, by adding the following new item, the existing provision being numbered as item 1 – 2. 47.16 Not later than Loterie Vert per cent 7 days after the Operator of net end of every proceeds quarter Acts 2021 327 36. Human Resource Development Act amended The Human Resource Development Act is amended – (a) in section 18 – (i) in subsection (3) – (A) by repealing paragraph (d); (B) in paragraph (e), by deleting the word “Ministry” wherever it appears and replacing it by the words “Director-General”; (C) in paragraph (f), by deleting the words “be credited by the Ministry” and replacing them by the words “be remitted by the Director- General to the Ministry in order to be credited”; (ii) in subsection (6), by adding the following new GH¿QLWLRQ WKH IXOO VWRS DW WKH HQG RI WKH GH¿QLWLRQ RI “Ministry” being deleted and replaced by a semicolon – “tourism sector” means any business or activity VSHFL¿HGLQ6XESDUW%RI3DUW,RIWKH7ZHOIWK6FKHGXOH to the Income Tax Regulations 1996. (b) in section 22 – (i) in subsections (2) to (4), by deleting the word “Ministry” wherever it appears and replacing it by the words “Ministry or Council, as the case may be”; (ii) in subsection (5), by deleting the word “Ministry” and replacing it by the words “Ministry or Council, as the case may be,”.

328 Acts 2021 37. Immigration Act amended The Immigration Act is amended – (a) in section 2 – L E\ GHOHWLQJ WKH GH¿QLWLRQ RI ³GHSHQGHQW FKLOG´ DQG UHSODFLQJLWE\WKHIROORZLQJGH¿QLWLRQ± “dependent child” means a child, stepchild or lawfully adopted child of a person and who is – (a) wholly dependent on the person; (b) unmarried; and (c) not engaged in any gainful activity; (ii) by inserting, in the appropriate alphabetical order, the IROORZLQJQHZGH¿QLWLRQ± “family occupation permit” means a permit issued under section 9CA; “Invest Hotel Scheme” means the Invest Hotel Scheme prescribed under the Economic Development Board Act; (b) in section 5(1) – (i) by inserting, after paragraph (g), the following new paragraph – (ga) he is a person who purchases or otherwise acquires an apartment used, or available for use, as residence, in a building of at OHDVW  ÀRRUV DERYH JURXQG ÀRRU provided the purchase price is not less than 375,000 US dollars or its equivalent in any other hard convertible foreign currency where the exchange rate to be used to Acts 2021 329 calculate the US dollar equivalent shall be the selling rate in force at the time of signature of the title deed; (ii) by repealing paragraphs (h), (ha) and (hb) and replacing them by the following paragraphs – (h) he is the holder of an occupation permit issued under section 9A; (ha) he is the holder of a residence permit as a retired non-citizen issued under section 9B; or (hb) he is the holder of a family occupation permit issued under section 9CA; (iii) in paragraph (i), by deleting the words “(h) or (ha) applies” and replacing them by the words “(ga), (h) or (ha) applies, provided that this paragraph shall not apply to a young professional”; (iv) by adding the following new paragraph, the full stop at the end of paragraph (i) being deleted and replaced by a semicolon – (j) he is a person working for the family unit in relation to a person to whom paragraph (hb) applies. (c) in section 5A – (i) in subsection (1) – (A) by repealing paragraph (a);

330 Acts 2021 (B) by repealing paragraph (aa) and replacing it by the following paragraph – DD  KH VDWLV¿HV WKH FULWHULD VSHFL¿HG± (i) in item 1 of Part IV of the First Schedule to the Economic Development Board Act; or (ii) in item 2, 3, 4 or 5 of Part IV of the First Schedule to the Economic Development Board Act, provided that he makes an application within a period of 6 months after satisfying the criteria; (C) in paragraphs (b), (c) and (e), by deleting the words “paragraph (a), (aa)” and replacing them by the words “paragraph (aa)”; (ii) by repealing subsections (5), (5A), (5AA); (iii) in subsection (5AB) – (a) by deleting the words “subsections (5), (5A) and (5AA)” and replacing them by the words “subsection (1)(aa)”; (b) by deleting the words “Part III” and replacing them by the words “Part V”; (iv) in subsection (5B), by deleting the words “subsection (5), (5A), (5AA) or (5AB)” and replacing them by the words “subsection (1)(aa)”; Acts 2021 331 (v) by inserting, after subsection (5B), the following new subsection – (5C) A permanent residence permit granted under subsection (1)(aa) or (5AB) and valid on

1 September 2020 shall be valid for a period of 20 years as from the date of the issue of the permanent residence permit. (vi) in subsection (6), by deleting the words “subsection (5), (5A), (5AA)” and replacing them by the words “subsection (1)(aa)”; (vii) by adding the following new subsection – (7) Any investor, professional or self-employed holding the status of a permanent resident may, on application under this section, be granted a permanent residence permit under the category of retired non-citizen in replacement of his status as permanent resident for the remaining period of its validity, provided that he has a monthly disposable income of 1500 US dollars or its equivalent in any other hard convertible foreign currency. (d) in section 6, by repealing subsection (1A) and replacing it by the following subsection – (1A) Where a person has acquired the status of resident under section 5(1)(g), (ga), (h), (ha) or (hb), he shall FHDVHWREHDUHVLGHQWZKHUHKHLVFHUWL¿HGE\WKH(FRQRPLF Development Board to have ceased to satisfy the requirements of the Integrated Resort Scheme, Real Estate Scheme, Invest Hotel Scheme, Property Development Scheme or Smart City Scheme or the criteria and conditions of registration, under the Economic Development Board Act.

332 Acts 2021 (e) in section 6A – (i) in subsection (1)(b), by repealing subparagraph (i) and replacing it by the following subparagraph – (i) who is referred to in section 5A(1)(aa) or is a member of the Mauritian Diaspora under the Mauritian Diaspora Scheme has ceased to satisfy the conditions attached to the permanent resident permit; (ii) in subsections (1)(c), (5) and (8), by deleting the words “section 5A(1)(a)” and replacing them by the words “section 5A(1)(aa)”; (f) in section 9A – (i) by repealing subsection (1A) and replacing it by the following subsection – (1A) The spouse of the holder of an occupation permit may, on application, be granted an occupation permit. (ii) in subsection (4) – (A) by deleting the words “within 2 working days of the date of receipt of the application” and replacing them by the words “within 5 working days of the date of receipt of the complete application”; (B) in paragraph (a) – (I) by repealing subparagraph (ii) and replacing it by the following subparagraph, the word “or” at the end of subparagraph (i) being deleted – (ii) in the case of a professional, for the period Acts 2021 333 VSHFL¿HG LQ KLV contract of employment or for a period of 10 years, whichever is lesser; or (II) by adding the following new subparagraph – (iii) in the case of a young professional, for the period VSHFL¿HG LQ his contract of employment or for a period of 3 years, whichever is lesser; (iii) in subsection (6), by deleting the words “within 2 working days of the date of receipt of the application” and replacing them by the words “within 5 working days of the date of receipt of the complete application”; LY  LQ VXEVHFWLRQ   E\ GHOHWLQJ WKH ¿JXUH ³´ DQG UHSODFLQJLWE\WKH¿JXUH³´ (g) by inserting, after section 9C, the following new section – 9CA. Family Occupation Permit (1) Notwithstanding section 5 and the Non-Citizens (Employment Restriction) Act, a non-citizen may, through the Economic Development Board, apply to the immigration RI¿FHUIRUDIDPLO\RFFXSDWLRQSHUPLWDXWKRULVLQJ± (a) the applicant, his spouse, dependent child, parent, other dependent or such

334 Acts 2021 other person working exclusively for the family unit, as may be approved by WKH LPPLJUDWLRQ RI¿FHU WR EHFRPH D resident for a period of 10 years, provided WKDW WKH FULWHULD VSHFL¿HG LQ 3DUW ,, RI the First Schedule to the Economic 'HYHORSPHQW%RDUG$FWDUHVDWLV¿HG (b) the applicant or his spouse, to carry out any RFFXSDWLRQLQ0DXULWLXVIRUUHZDUGRUSUR¿W or take up employment in Mauritius; and (c) such persons working for the family unit, as may be approved by the immigration RI¿FHU WR WDNH XS HPSOR\PHQW ZLWK WKH applicant for the purpose of attending to the needs of the family. (2) The application under subsection (1) shall – (a) include such information, documents and particulars as may be required and VSHFL¿HGLQWKHIRUPRIDSSOLFDWLRQ (b) include particulars of the spouse, dependent child, parent, other dependent and of the persons working for the family unit; and (c) be accompanied by the prescribed fee. (3) The provisions of section 9A in relation to the procedure for an application shall apply to this section with VXFK PRGL¿FDWLRQV DGDSWDWLRQV DQG H[FHSWLRQV DV PD\ EH necessary. Acts 2021 335 (h) by repealing section 9F and replacing it by the following section – 9F. Sharing of information (1) Notwithstanding any other enactment, an LPPLJUDWLRQRI¿FHUVKDOOWKURXJKLWVHOHFWURQLFV\VWHPRUDQ\ other appropriate means, share with – (a) another public sector agency such information as may be mutually agreed upon, including, in relation to – (i) a non-citizen, his name, address and date of arrival in, and date of departure from, Mauritius; and (ii) a citizen of Mauritius, his name, address and date of departure from, and date of arrival in, Mauritius; (b) the Financial Intelligence Unit such other information in addition to those VSHFL¿HGLQSDUDJUDSK D DVWKH)LQDQFLDO Intelligence Unit may require in the discharge of its functions. (2) Subject to subsection (3), no public sector agency, other than the Financial Intelligence Unit, shall disclose any information obtained pursuant to subsection (1) to a third party. (3) A public sector agency may, with the approval RIWKHLPPLJUDWLRQRI¿FHUGLVFORVHDQ\LQIRUPDWLRQREWDLQHG pursuant to subsection (1) to a third party. (i) in section 9H(1), by repealing paragraph (b), the word “and” being added at the end of paragraph (a).

336 Acts 2021 38. Income Tax Act amended The Income Tax Act is amended – (a) in section 2 – L E\GHOHWLQJWKHGH¿QLWLRQRI³FKDULWDEOHLQVWLWXWLRQ´DQG UHSODFLQJLWE\WKHIROORZLQJGH¿QLWLRQ± “charitable institution” means an entity which is approved by the Director-General under section 49D; (ii) by inserting, in the appropriate alphabetical order, the IROORZLQJQHZGH¿QLWLRQV± “National COVID-19 Vaccination Programme Fund” means the Fund established under the Finance and Audit (National COVID-19 Vaccination Programme Fund) Regulations 2020; “CSG” means CSG payable under the National Pensions Act; “social contribution” means the social contribution payable under the Social Contribution and Social %HQH¿WV$FW (b) in section 26(1)(g), by inserting, after the words “foreign tax”, the words “, levy imposed in accordance with section 114 of the Gambling Regulatory Authority Act”; (c) in section 27 – (i) in subsection (6), by deleting the word “Where” and replacing it by the words “Subject to subsection (6B), where”; (ii) by inserting, after subsection (6A), the following new subsection – (6B) Where, in an income year, a person claims an income exemption threshold in respect of Category B, Category C, Category D or Category E and the dependents in respect of whom he has claimed the GHGXFWLRQLQFOXGHVDEHGULGGHQQH[WRINLQWKHEHQH¿WV Acts 2021 337 derived by the bedridden next of kin under the National Pensions Act, in that income year, shall – (a) be excluded in the calculation of the net income and exempt income of the bedridden next of kin under subsection (5); and (b) not be included in the net income of the person claiming the deduction under this section. (d) by inserting, after section 27D, the following new sections – 27DA. Donation to charitable institutions (1) Subject to this section, where, in an income year, an individual has made a donation through electronic means to a charitable institution, he shall be entitled to deduct from his net income for that income year, the amount donated or 30,000 rupees, whichever is lower. (2) No deduction shall be allowed under this section in an income year where, in respect of that income year, the charitable institution has failed to submit a return under section 123F, unless the individual making the donation provides evidence that such donation has been made. 27DB. Contribution to approved personal pension schemes Where, in an income year, an individual has contributed to an individual pension scheme approved by the Financial Services Commission under the Insurance Act for the provision of a pension for himself, he shall be entitled to deduct from his net income for that income year, the amount contributed or 30,000 rupees, whichever is lower. (e) in sections 27C(1), 27E(1) and 27H(1), by deleting the words “and 27D” and replacing them by the words “27D, 27DA and 27DB”;

338 Acts 2021 (f) by inserting, after section 27H, the following new section – 27J. Contribution to National COVID-19 Vaccination Programme Fund (1) Subject to this section, where an individual has, during the income year ending 30 June 2021, made a contribution to the National COVID-19 Vaccination Programme Fund, he shall be entitled to a relief by way of a deduction from his net income, after deducting any amount under sections 27, 27D, 27DA and 27DB, of the amount contributed or donated in that income year. (2) Any unrelieved amount under subsection (1) for an income year may be carried forward and deducted against the net income of the 2 income years immediately following that income year. (g) – (h) by inserting, after section 44C, the following new sections – 44D. Manufacturing companies engaged in medical, biotechnology or pharmaceutical sector Where a manufacturing company – (a) is engaged in medical, biotechnology or pharmaceutical sector; and E KROGV DQ ,QYHVWPHQW &HUWL¿FDWH LVVXHG E\ WKH Economic Development Board, it shall, in an income year, be liable to income tax, on its FKDUJHDEOH LQFRPH DW WKH UDWH VSHFL¿HG LQ 3DUW ,, RI WKH First Schedule, provided the company – L VDWLV¿HV VXFK FRQGLWLRQV DV PD\ EH prescribed in relation to the substance of its activities; and (ii) has not, in that income year, claimed a partial exemption under Part II of the Second Schedule. Acts 2021 339 44E. Higher Education Institutions set-up in Mauritius Where a higher education institution registered under the Higher Education Act is set up in Mauritius, it shall, in an income year, be liable to income tax on its chargeable income DWWKHUDWHVSHFL¿HGLQ3DUW,,RIWKH)LUVW6FKHGXOH (i) in section 46, by repealing subsection (3); (j) in section 49A, by repealing subsections (2) and (3); (k) by inserting, after section 49C, the following new section – 49D. Charitable institution The Director-General may, for the purposes of this Act, approve as charitable institution an entity which has objects that – (a) are of a public character; E GRQRW\LHOGDQ\SUR¿WVWRLWVPHPEHUV (c) are exclusively for – (i) the advancement of religion; (ii) the advancement of education; (iii) the relief of poverty, sickness and disability; (iv) the protection of environment; (v) the advancement of human rights and fundamental freedoms; (vi) the promotion of any other public object EHQH¿FLDOWRWKHFRPPXQLW\DQG (d) are carried out either in or outside of Mauritius. (l) in section 50D, by repealing subsection (1) and replacing it by the following subsection – (1) The income tax payable under section 50B shall be calculated on the chargeable income ascertained

340 Acts 2021 under section 50C at the appropriate rate applicable under Part II or IV of the First Schedule. (m) in section 50L – (i) in subsection (1), by deleting the words “Every company” and replacing them by the words “Subject to subsection (1A), every company”; (ii) by inserting, after subsection (1), the following new subsection – (1A) Subsection (1) shall not apply to a company with respect to an income year where, for the preceding income year, the company has elected to pay a presumptive tax under section 111V. (iii) in subsection (2)(b)(ii), by inserting, after the words “Part A”, the words “and Part AA”; (n) in section 57, by deleting the words “24A and 24B and 27H” and replacing them by the words “24A, 24B, 27H and 27J”; (o) by inserting, after section 65A, the following new section – 65B. Expenditure incurred on specialised software and systems (1) Subject to subsection (2), where, in an income year, a company incurs expenditure for the acquisition of specialised software and systems, it may deduct, from its gross income, twice the amount of such expenditure incurred in that income year. (2) Where a company claims a deduction in respect of specialised software and systems under this section, it shall not be entitled to annual allowance in respect of the expenditure under section 63. (3) In this section – “specialised software and systems” means such software and systems as may be prescribed. Acts 2021 341 (p) by inserting, after section 67K, the following new sections – 67L. Expenditure incurred by manufacturing companies on products manufactured locally by small enterprises Where a manufacturing company whose annual turnover exceeds 100 million rupees in an income year incurs any expenditure on the direct purchase of products manufactured locally by small and medium enterprises whose turnover does not exceed 50 million rupees, it shall be allowed, in that income year, an additional deduction of 10 per cent of the amount of expenditure so incurred. 67M. Tax credit to medical, biotechnology or pharmaceutical companies (1) Subject to this section, where a manufacturing company engaged in medical, biotechnology or pharmaceutical sector has incurred in an income year capital expenditure for the acquisition of patents, it shall be allowed a tax credit by way of deduction from the income tax otherwise payable by it of an amount equal to 100 per cent of the expenditure so incurred. (2) Subject to subsection (3), where the deduction under subsection (1) in respect of an income year exceeds the amount of income tax otherwise payable for that income year, the excess may be carried forward to the following income year. (3) No deduction under subsection (2) in respect of an expenditure shall be carried forward beyond a period of 5 consecutive income years starting from the income year in which the expenditure was made. (4) Where a tax credit under subsection (1) has for any income year been allowed and within 5 years following that income year – (a) the company ceases to be engaged wholly or mainly in the qualifying activity; or

342 Acts 2021 (b) the company sells or otherwise transfers the patent, an amount equal to the tax credit or the proportionate part of the tax credit allowed under this section shall be included in the income tax payable by the company in the income year in which the cessation, sale or transfer takes place. (5) The tax credit allowed under this section shall be in addition to the allowances to which the company is entitled under section 63. (6) No tax credit shall be allowed under this section to a company where a deduction under section 67K has been claimed. 67N. Expenditure on international accreditation Where a company is registered as a health institution under the Private Health Institutions Act, it may, in an income year, deduct from its gross income twice the amount of any direct expenditure incurred in that income year relating to international accreditation. 67P. Market research and product development for African market (1) Subject to subsection (2), where, in an income year, a manufacturing company incurs expenditure on market research and product development for the African market, it may deduct, from its gross income, twice the amount of such expenditure incurred in that income year. (2) Where a company claims a deduction under this section, it shall not be entitled to annual allowance in respect of that expenditure under section 63. Acts 2021 343 (q) by inserting, after section 73A, the following new section – 73B. Premium visa (1) Notwithstanding sections 5, 73 and 74 but subject to subsection (2), where an individual holding a premium visa derives income for work performed remotely from Mauritius, that income shall be deemed to be derived by him in Mauritius when it is remitted in Mauritius. (2) Where a holder of a premium visa spends money in Mauritius through the use of his foreign credit or debit card, the amount so spent shall be deemed not to have been remitted in Mauritius. (3) Where a holder of a premium visa deposits money in a bank account in Mauritius, he shall be liable to income tax on such deposits unless a declaration is made to the effect that the required tax has been paid on that income in his country of origin or residence. (4) In this section – “premium visa” means a visa issued by WKH SDVVSRUW RI¿FHU WR D QRQFLWL]HQ RQ WKH recommendation of the Economic Development Board established under the Economic Development Board Act. (r) in section 74(1)(f), by inserting, after the word “shares”, the words “in a company resident in Mauritius”; (s) in section 75 – (i) by inserting, after the words “in Mauritius” wherever they appear, the words “or from Mauritius”; (ii) by inserting, after subsection (1), the following new subsection – (1A) For avoidance of doubt, subsection (1) shall apply to all business or income earning activities carried out in Mauritius or from Mauritius since the commencement of this Act.

344 Acts 2021 (iii) in subsection (2), by inserting, after the words “in Mauritius”, the words “or from Mauritius”; (t) in section 108, by deleting the words “in accordance with Part IV of the First Schedule” and replacing them by the words “at the rate as applicable in Part I of the First Schedule”; X LQVHFWLRQ2LQWKHGH¿QLWLRQRI³2SHUDWRU´E\LQVHUWLQJ after the words “Mauritius National Lottery Operator”, the words “, operator of the Loterie Vert”; (v) by inserting, after section 112, the following new section – 112A. 6LPSOL¿HGUHWXUQE\VHOIHPSOR\HGLQGLYLGXDOV (1) Subject to this Act, where, in an income year, a person is a self-employed and is not required to submit a return under section 112, he shall, in respect of that income year, submit electronically to the Director-General, not later than 15 October following that income year, a return, in such form and manner as the Director-General may determine, specifying – (a) the net income derived from any business; (b) any other income derived; and (c) such other particulars as may be required by the Director-General. (2) Where, in an income year, a person is required to submit a return under subsection (1), he shall continue to submit a return in respect of every succeeding year unless otherwise authorised in writing by the Director-General. (3) Where, in an income year, a person is required to submit a return under subsection (1) and is not likely, in the future, to be liable to submit a return, he may apply to the Director-General to waive the obligation to submit a return under this subsection. Acts 2021 345 (4) The Director-General may, on application made by a person under subsection (3), waive the obligation of the person to submit a return under subsection (1), on such conditions as the Director-General may determine. (5) In this section – “self-employed” means an individual who derives JURVVLQFRPHVSHFL¿HGLQVHFWLRQ  E  (w) in section 116D, by adding the following new subsection – (2) For avoidance of doubt, subsection (1) shall not apply to a limited partnership or limited liability partnership incorporated under the laws of a foreign country. (x) in section 121(1), by deleting the words “section 112” and replacing them by the words “sections 112, 112A”; (y) in section 123(1) and (2), by inserting, after the word “writing” wherever it appears, the words “or sent electronically”; (z) in section 123A – (i) in subsection (1), by deleting the words “unless the Director-General applies ex parte for and obtains the authorisation of the Independent Tax Panel under the Mauritius Revenue Authority Act” and replacing them by the words “unless a return of income under section 112, 116 or 119, as the case may be, in respect of a year of assessment, has not been submitted by a taxpayer or in case of fraud; (ii) by repealing subsections (2) and (3); (aa) in section 123D – (i) in subsection (1)(a) – (A) in subparagraph (i), by deleting the words “500,000 rupees” and “4 million rupees” and replacing them by the words “250,000 rupees” and “2 million rupees”, respectively;

346 Acts 2021 (B) in subparagraph (ii), by deleting the words “one million rupees” and “8 million rupees” and replacing them by the words “500,000 rupees” and “4 million rupees”, respectively; (ii) in subsection (2)(a), by deleting the words “200,000 Mauritian rupees” and replacing them by the words “100,000 Mauritian rupees”; (iii) in subsection (3)(a), by deleting the words “500,000 rupees” and replacing them by the words “250,000 rupees”; (ab) in section 123E – (i) in subsection (1), by deleting the words “50,000 rupees” and replacing them by the words “20,000 rupees”; (ii) in subsection (3), by inserting, after the word “Lottery”, the words “, operator of the Loterie Vert”; (ac) by inserting, after section 123E, the following new section – 123F. Statement of donation received Subject to this section, every charitable institution which receives donations from any person shall, with respect to every income year, on or before 15 August immediately following that income year, submit to the Director-General, electronically, a statement, in such form and manner as may be determined by him, giving the details of the donations received and stating – (a) the NIC number of the individual, or in any other case the Business Registration Number, and the name of the person making the donation; (b) the amount donated; and (c) any other particulars as may be required by the Director-General. Acts 2021 347 (ad) in section 124 – (i) in subsection (1), by inserting, after the words “or in writing”, the words “, or submit electronically”; (ii) in subsection (2), by inserting, after the word “writing”, the words “or sent electronically”; (ae) in section 125, by adding the following new paragraph, the full stop at the end of paragraph (b) being deleted and replaced by a semicolon – (c) to attend a meeting through teleconferencing to give any information or explanation as may be required by him. (af) in section 129(1)(a), by deleting the words “section 112” and replacing them by the words “sections 112, 112A”; (ag) in section 130, by adding the following new subsection – (2) The Director-General may, at any time, make an assessment under section 129 or 129A – (a) where a return of income under section 112, 116 or 119, as the case may be, in respect of a year of assessment has not been made; or (b) in case of fraud. (ah) in section 150B – (i) in subsection (1), by inserting, in the appropriate DOSKDEHWLFDORUGHUWKHIROORZLQJQHZGH¿QLWLRQ± “SME” means a small or medium enterprise – (a) whose turnover, in the case of a company, for the accounting year ended in the year 2020; or (b) whose turnover, in any other case, for the year ended 30 June 2020, did not exceed 50 million rupees.

348 Acts 2021 (ii) in subsection (10) – (A) in paragraph (a), by deleting the word “Where” and replacing it by the words “Subject to paragraph (aa), where”; (B) by inserting, after paragraph (a), the following new paragraph – (aa) (i) Paragraph (a) shall, subject to subparagraphs (ii) and (iii), not apply to an SME, with respect to its entitlement to the allowance for the month of March 2021 and any subsequent month. (ii) Subparagraph (i) shall not apply where an SME carries out an activity VSHFL¿HGLQ3DUW,RIWKH7ZHOIWK6FKHGXOHRIWKH Income Tax Regulations 1996. (iii) Where an employer being an SME, other than an SME carrying RXWDQDFWLYLW\VSHFL¿HGLQ3DUW,RIWKH7ZHOIWK Schedule of the Income Tax Regulations 1996, KDVEHQH¿WHGIURPDQDOORZDQFHIRUWKHSHULRG± (A) starting on 10 March 2021 and ending on 31 March 2021; or (B) starting on

1 April 2021 and ending on

30 April 2021, or any subsequent period, and the employer, during such period, terminates the employment of an eligible employee, that Acts 2021 349 employer shall not be entitled to any allowance in any month subsequent to that period. (ai) in section 150C – (i) in subsection (3), by inserting, after paragraph (e), the following new paragraph, the word “or” at the end of paragraph (e) being deleted – (ea) in respect of a given month, he has carried out income earning activity and has not paid CSG or the social contribution, as applicable, for any one of the 3 months beginning from July 2021 that immediately precede that given month; or (ii) by inserting, after subsection (3), the following new subsection – (3A) The Director-General may refuse to pay the allowance under subsection (2) with respect to a month where the self-employed – (a) has carried out income earning activity and has not paid CSG or the social contribution, as applicable, for that month; or (b) has not submitted a return under section 112 or 112A for the income year ending 30 June immediately preceding that month.

350 Acts 2021 (aj) by inserting, after Part XIIC, the following new Part – PART XIID – FINANCIAL ASSISTANCE FOR PAYMENT OF SALARY COMPENSATION 2021 15OD. Financial assistance for payment of salary compensation 2021 (1) In this section – “basic wage or salary” – (a) has the same meaning as in the Workers’ Rights Act 2019; and (b) includes any payable additional remuneration; “eligible employee” – (a) means an employee employed on a full-time basis – (i) by an SME deriving gross income from business; or (ii) by such other category of employer as may be prescribed; and (iii) whose basic wage or salary does not exceed – (A) 50,235 rupees where the employer is an export enterprise; or (B) 50,375 rupees in any other case; but (b) does not include – (i) an employee employed by a Ministry, a Government department, a local authority, a statutory body or the Rodrigues Regional Assembly; Acts 2021 351 (ii) an employee who is a non-citizen and is employed by an export enterprise; (iii) an employee employed by such category of employer as may be prescribed; or (iv) such category of employees as may be prescribed; “export enterprise” has the same meaning as in the Export Enterprises (Remuneration) Regulations 2019; “SME” has the same meaning as in section 150B. (2) Subject to this Part, the Director-General shall, in respect of every eligible employee, pay to his employer an allowance equivalent to – (a) 235 rupees where the employer is an export enterprise; or (b) 375 rupees in any other case, for each month beginning January 2021 and ending June 2022. (3) An application for the allowance under subsection (2) shall be made electronically to the Director-General in such form and manner as he may determine. (4) No allowance shall be payable under subsection (2) – (a) with respect to a given month, where the application under subsection (3) is made by an employer more than 3 months from end of that given month; (b) with respect to a month, where the employer has not paid CSG or the

352 Acts 2021 social contribution, as applicable, or has not submitted the return required under the National Pensions Act or the 6RFLDO &RQWULEXWLRQ DQG 6RFLDO %HQH¿WV Act 2021, as applicable, for that month; (c) with respect to an employee, where, in relation to a month, the employer has not included that employee in the return submitted for that month under the National Pensions Act or the 6RFLDO &RQWULEXWLRQ DQG 6RFLDO %HQH¿WV Act 2021, as applicable; (d) with respect to a month, where the employer has been paid an allowance under section 150B with respect to that month. (5) (a) The Director-General may, not later than one year after payment of an allowance is made under this Part, request any information or document from the employer or any employee to ascertain correctness of the information provided under subsection (3), or under the National Pensions $FWRUWKH6RFLDO&RQWULEXWLRQDQG6RFLDO%HQH¿WV$FW as applicable. (b) The employer or any employee to whom a request is made under paragraph (a) shall provide the Director-General with such information and document as he may require.   :KHUH DQ HPSOR\HU KDV EHQH¿WHG IURP DQ allowance in excess of the amount to which he is entitled under this Part or has acted in breach of subsection (5)(b), the Director-General may recover the excess amount or allowance, as the case may be, in the manner in which he would recover a tax under the Mauritius Revenue Authority Act. Acts 2021 353 (7) Where an employer or his employee or any other person – (a) makes a false declaration to the 'LUHFWRU*HQHUDO WR XQGXO\ EHQH¿W IURP an allowance under this Part; or (b) refuses to give information under subsection (5) or gives false information under this Part, he shall commit an offence and shall, on conviction, be liable WR D ¿QH QRW H[FHHGLQJ  UXSHHV DQG WR LPSULVRQPHQW for a term not exceeding 2 years. (ak) in section 153 – (i) in subsection (1), by deleting the word “Every” and replacing it by the words “Subject to subsection (4), every”; (ii) by adding the following new subsection – (4) Every person carrying on business or deriving income other than emoluments shall keep at all times such books and records on its business premises as may be prescribed. (al) in section 154(2), by repealing paragraph (e) and replacing it by the following paragraph – H H[FKDQJLQJ LQIRUPDWLRQ DV VSHFL¿HG LQ section 13(2)(ab) or (ac) of the Mauritius Revenue Authority Act; (am) in section 159 – (i) in subsection (3), by deleting the words “subsection (3A)” and replacing them by the words “subsection (3B)”; (ii) by inserting, after subsection (3), the following new subsections, the existing subsection (3A) being renumbered as subsection (3C) – (3A) Where an application is received under subsection (1), the Director-General may, within

354 Acts 2021 30 days of the receipt of the application, request the applicant to furnish such additional documents and information as he may require for giving the ruling. (3B) Where the Director-General requests an applicant to submit any document or information under subsection (3A), the time limit for the ruling referred to in subsection (3) shall run as from the date all documents and information have been submitted. (an) in section 161A – L LQ VXEVHFWLRQ   E\ GHOHWLQJ WKH ¿JXUH ³´ wherever it appears and replacing it by the ¿JXUH³´ (ii) in subsection (58A), by inserting, after paragraph (a), the following new paragraphs – (aa) Subject to paragraph (ab), where the deduction under paragraph (a) in respect of an income year exceeds the amount of income tax otherwise payable for that income year, the excess may be carried forward to the following income year. (ab) No deduction under paragraph (aa) in respect of a capital expenditure shall be carried forward beyond a period of 10 consecutive income years following the income year in which the capital expenditure was incurred. (iii) by adding the following new subsections – Extension of time for the submission of APS Statement and payment of the tax under APS (67) Notwithstanding this Act and subject to subsection (68), where a company, other than a FRPSDQ\VSHFL¿HGLQ3DUW,RIWKH7ZHOIWK6FKHGXOHRI the Income Tax Regulations 1996, is required to submit an APS Statement and pay tax under Sub-part AA of Acts 2021 355 Part IV in respect of a quarter and the due date for the submission of the statement and payment of the tax for that quarter falls in any of the months of November 2020 to May 2021, it shall submit the statement and pay the tax due on or before 30 June 2021. (68) (a) Notwithstanding this Act and subject to paragraphs (b) and (c), a company whose accounting period ends in the month of November 2020 or December 2020 shall not be required to submit an APS Statement and pay tax under Sub-part AA of Part IV in respect of the quarter ending in August 2020 or September 2020, respectively. (b) Paragraph (a) shall not apply to a company – (i) where accounting period ends in the month of November 2020 or December 2020; and (ii) which fails to submit its return and pay tax in accordance with section 116 with respect to the accounting period ending in the month of November 2020 or December 2020. (c) Paragraphs (a) and (b) shall not DSSO\WRDFRPSDQ\VSHFL¿HGLQ3DUW,RIWKH7ZHOIWK Schedule of the Income Tax Regulations 1996. Waiving of obligation for the submission of CPS Statement and payment of the tax under CPS (69) Notwithstanding this Act and subject to subsection (70), no CPS Statement is required to be submitted or tax paid, under Sub-part B of Part VIII, in respect of any CPS quarter of the income year commencing on 1 July 2020.

356 Acts 2021 (70) The return required to be submitted under section 112 shall include the income derived by an individual with respect to the income year commencing on 1 July 2020 and the chargeable income and tax payable shall be calculated in relation to that year. (71) (a) Notwithstanding the repeal of subsection 46(3), the exemption provided under that subsection shall continue to apply up to Year of Assessment 2024-2025 to any trust which – (i) is set up before 30 June 2021; LL  TXDOL¿HV XQGHU VXEVHFWLRQ 46(2); and (iii) deposits a declaration of non-residence for any of the income year covered by the grandfathering period with the Director-General within three months after the expiry of that income year. (b) Subparagraph (a) shall not apply to – (i) intellectual property assets acquired from a related party after 30 June 2021; (ii) intellectual property assets acquired from an unrelated party, or to such newly created intellectual property assets, after 30 June 2021; (iii) income derived from such VSHFL¿F DVVHWV DFTXLUHG RU projects started, after 30 June 2021, as the Director-General may determine. Acts 2021 357 (c) In subparagraph (b) – “intellectual property asset” includes any – (i) copyright of literary, artistic RUVFLHQWL¿FZRUN (ii) patent, trade mark, design or model; (iii) plan; or (iv) secret formula or process. (72) (a) Notwithstanding the repeal of subsections (2) and (3) of section 49A, the provisions of these subsections shall continue to apply up to Year of Assessment 2024-2025 to any Foundation which – (i) has been set up before

30 June 2021; LL  TXDOL¿HG XQGHU WKH UHSHDOHG subsection 49A(2); and (iii) deposits a declaration of non-residence for any of the income year covered by the grandfathering period with the Director-General within 3 months after the expiry of that income year. (b) Subparagraph (a) shall not apply to – (i) intellectual property assets acquired from a related party after 30 June 2021; (ii) intellectual property assets acquired from an unrelated party, or to such newly created intellectual property assets, after 30 June 2021;

358 Acts 2021 (iii) income derived from such VSHFL¿F DVVHWV DFTXLUHG or projects started, after

30 June 2021, as the Director- General may determine. (c) In subparagraph (b) – “intellectual property asset” includes any – (i) copyright of literary, artistic RUVFLHQWL¿FZRUN (ii) patent, trade mark, design or model; (iii) plan; or (iv) secret formula or process. (73) Notwithstanding the repeal of items 10B, 13(a), 32, 35, 37, 43, 51, 53, 54 and 55 of Sub-part C of Part II of the Second Schedule, any company having EHQH¿WWHG XQGHU DQ\ UHSHDOHG LWHP VKDOO FRQWLQXH WR EHQH¿WIURPWKDWLWHP (ao) in the Second Schedule – (i) in Part I, by deleting the item “Independent Support Programme (ISP) Limited” and replacing it by the following item – Investment Support Programme (ISP) Limited (ii) in Part II – (A) in Sub-part A, in item 17 – , LQVXELWHP  E\GHOHWLQJWKH¿JXUH³´ DQGUHSODFLQJLWE\WKH¿JXUH³´ ,,  LQVXELWHP  E\GHOHWLQJWKH¿JXUH³´ DQGUHSODFLQJLWE\WKH¿JXUH³´ Acts 2021 359 (B) in Sub-part C – (I) by deleting items 10B, 13(a), 32, 35, 37, 43, 51, 53, 54 and 55; (II) in item 30(1), by repealing paragraphs (d) and (e); (III) by inserting, after item 30, the following new item – 30A. (1) Subject to paragraph (2), the income of a corporation holding –  D  D )DPLO\ 2I¿FH 6LQJOH Licence; or  E  D)DPLO\2I¿FH 0XOWLSOH Licence, which is issued on or after 1 September 2016 by the Financial Services Commission established under the Financial Services Act, provided that – (i) the income is derived from the activities covered under that licence; and  LL WKHFRUSRUDWLRQVDWLV¿HV the conditions – (A) of minimum employment; and (B) relating to the substance of its activities,  DV VSHFL¿HG E\ WKH )LQDQFLDO 6HUYLFHV Commission established under the Financial Services Act.

360 Acts 2021 (2) The exemption shall be for a period of 10 income years as from the income year in which the corporation was granted its licence. (IV) in item 41(a), by inserting, after the words “investment adviser”, the words “, investment dealer”; (V) in item 42(a), by deleting the words “ship and aircraft leasing” and replacing them by the words – the leasing of – (i) ships; (ii) aircrafts; (iii) locomotives and trains, including rail leasing; (VI) by adding the following new item – 56. The income derived by a Company incorporated on or after 1 July 2021 and KROGLQJ DQ ,QYHVWPHQW &HUWL¿FDWH LVVXHG by the Economic Development Board for a period of 8 succeeding years from the income year in which that Company is incorporated. (ap) in the Third Schedule – (i) in Part I – (A) by deleting note 2 and replacing it by the following note – 2. Where a dependent under Category B, C, D or E is a child pursuing a non-sponsored full-time undergraduate course at a – (a) tertiary educational institution recognised by the Tertiary Acts 2021 361 Education Commission established under the Tertiary Education Commission Act; or (b) recognised tertiary educational institution, outside Mauritius; the person shall, in addition to the income exemption threshold he is entitled to, be eligible to an additional exemption of 225,000 rupees. (B) in note 3, by repealing paragraph (b); (ii) in Part II – $  E\ GHOHWLQJ WKH ¿JXUH ³´ ZKHUHYHU LW DSSHDUVDQGUHSODFLQJLWE\WKH¿JXUH³´ %  E\ GHOHWLQJ WKH ¿JXUH ³´ ZKHUHYHU LW DSSHDUVDQGUHSODFLQJLWE\WKH¿JXUH³´ (aq) by repealing the Ninth Schedule; (ar) in the Tenth Schedule, by inserting, after Part A, the following new Part – PART AA – NATIONAL HERITAGE Restoration of a building designated as a national heritage under the National Heritage Fund Act 39. Information and Communication Technologies Act amended The Information and Communication Technologies Act is amended – (a) in section 2 – L E\GHOHWLQJWKHGH¿QLWLRQRI³WDULII´DQGUHSODFLQJLWE\ WKHIROORZLQJGH¿QLWLRQ± “tariff” means the rate, fee, charge or price which a public operator offers to claim for an information and communication service which it supplies on a wholesale or retail basis;

362 Acts 2021 LL  E\GHOHWLQJWKHGH¿QLWLRQRI³PHVVDJH´DQGUHSODFLQJLW E\WKHIROORZLQJGH¿QLWLRQ± “message” – (a) means any form of electronic communication; and (b) includes any other communication whether in the form of speech or other sound, data, text message, writings, images, photographs, signs, signals or code, or in any other form or combination of forms; (iii) by inserting, in the appropriate alphabetical order, the IROORZLQJQHZGH¿QLWLRQV± “essential facility” – (a) means a facility which is exclusively or predominantly provided by a single or limited number of public operators; but (b) does not include a facility which can feasibly be economically or technically substituted in order to provide an information and communication service; “SIM” means a detachable, or an embedded, Subscriber Identity Module used in a device connected to a mobile network to access the services of an operator; “universal access” means the access to an information and communication service, including a telecommunication service, that the Authority has determined should be made available, accessible and affordable to the public; LY  E\DGGLQJWKHIROORZLQJQHZGH¿QLWLRQWKHIXOOVWRSDW WKH HQG RI WKH GH¿QLWLRQ RI ³XQLYHUVDO VHUYLFH´ EHLQJ deleted and replaced by a semicolon – “Universal Service Fund” means the Universal Service Fund established under section 21. Acts 2021 363 (b) in section 18(1) – (i) by inserting, after paragraph (i), the following new paragraph – (j) regulate the registration of SIMs; (ii) by adding the following new paragraph, the full stop at the end of paragraph (z) being deleted and replaced by the words “; and” and the word “and” at the end of paragraph “(y)” being deleted – (aa) determine facilities which are essential facilities. (c) in section 21 – (i) in subsection (1) – (A) in paragraph (b), by deleting the words “universal service.” and replacing them by the words “universal service and universal access in accordance with paragraph (c); and”; (B) by adding the following new paragraph – (c) out of which payments shall be made exclusively towards universal service projects and universal access projects. (ii) by inserting, after subsection (1), the following new subsection – (1A) A public operator designated to implement a universal service project or universal access project shall be exempted from the applicability of section 31 for the provision of the designated universal service and universal access.

364 Acts 2021 (d) in section 24, by repealing subsection (9) and replacing it by the following subsection – (9) (a) No licence shall be issued or renewed under this section unless the prospective licensee – (i) pays such fee and furnishes such bank guarantee as may be prescribed; and (ii) pays, in case the prospective licensee is the holder of any other licence issued under this section, any outstanding amount due on that licence. (b) Where fees, in respect of a licence, remain unpaid for a period of one year, the licence shall lapse. (e) in section 26(e), by inserting, after the word “direction”, the words “, including but not limited to guidelines and determinations”; (f) in section 28 – (i) by repealing subsection (2) and replacing it by the following subsection – (2) (a) A network licensee who intends to have access to the network of another network licensee shall make an application, in writing, to the network licensee. (b) The application referred to in paragraph (a) shall be copied to the Authority. (ii) in subsection (4), by repealing paragraph (b) and replacing it by the following paragraph – (b) Where an interconnection agreement is negotiated before any charging principles have been prescribed or rates of interconnection have been determined by the Authority, the agreement shall, where Acts 2021 365 appropriate, be amended by the parties to comply with any charging principles or rates of interconnection that may subsequently be prescribed or determined, respectively. (iii) by adding the following new subsection – (9) For avoidance of doubt, section 31 shall not apply for the determination of the rates of interconnection for information and communication services under this section. (g) in section 29 – (i) by inserting, after subsection (2), the following new subsection – (2A) (a) Notwithstanding subsection (2), the public operator shall – (i) negotiate the terms and conditions of the access, including the tariffs to be charged under section 31; (ii) not refuse to give access to an essential facility when it is economically and technically feasible to do so. (ii) by adding the following new subsection – (7) Where an essential facility is the subject matter of an arbitration, the Authority may, as part of the award, direct the public operator to provide access to the essential facility on terms reasonably required. (h) in section 31(1), by deleting the words “days before the implementation” and replacing them by the words “working days before the proposed implementation”;

366 Acts 2021 (i) in section 34(2), by repealing paragraph (f) and replacing it by the following paragraph – (f) a representative of the private sector; (j) by inserting, after section 45A, the following new section – 45B. Importation, possession and use of devices in GMPCS system (1) No person shall – (a) use; (b) possess; or (c) import or cause to import, a phone, a router or any other device that may be connected to a GMPCS system. (2) Any person who fails to comply with subsection (1) shall commit an offence and shall, on conviction, be liable to D¿QHQRWH[FHHGLQJRQHPLOOLRQUXSHHVDQGWRSHQDOVHUYLWXGH for a term not exceeding 20 years. (3) A person shall not be liable under subsection (1) where he has been duly authorised by the Authority to use, import, possess, import or cause to import such phone, router or such other device to connect to a GMPCS system. (4) A person who, on the commencement of this section, is in possession of a phone, a router or any other device that may be connected to a GMPCS system shall, not later than 30 days after the commencement of this section, make an application for the appropriate licence under section 24. (5) Any person who fails to comply with subsection (4) shall commit an offence and shall, on conviction, be liable to a ¿QHQRWH[FHHGLQJRQHPLOOLRQUXSHHVDQGWRSHQDOVHUYLWXGHIRUD term not exceeding 20 years. Acts 2021 367 (6) In this section – “GMPCS system” means any satellite system, ZKHWKHU ¿[HG RU PRELOH EURDGEDQG RU narrow-band, global or regional, geostationary or non-geostationary, existing or planned, providing telecommunication services directly to end users from a constellation of satellites. (k) in section 46 – (i) by numbering the existing provision as subsection (1); (ii) in the newly numbered subsection (1) – (A) by repealing paragraph (ga) and replacing it by the following paragraph – (ga) uses a telecommunication equipment, an information and communication service, a telecommunication service or information and communication technologies to send, transmit, transfer, post, publish, deliver, show or otherwise communicates by means of the telecommunication equipment a message which is obscene, indecent, offensive, abusive, threatening, menacing, false or misleading, which is likely to cause or causes harm to a person; (B) by repealing paragraph (h); (C) by repealing paragraph (ha) and replacing it by the following paragraph – (ha) uses a telecommunication equipment, an information and communication service, a

368 Acts 2021 telecommunication service or information and communication technologies to impersonate, or by any other means impersonates, another person which is likely to cause or causes harm to that person; (iii) by adding the following new subsections – (2) In determining whether harm was caused or was likely to be caused to an alleged victim, the Court may take into account any factor it considers relevant, including – (a) the extremity of the language used; (b) the age and characteristics of the alleged victim; (c) whether the message was anonymous; (d) whether the message was repeated; (e) the extent of circulation of the message; (f) the context in which the message appeared; (g) whether the message would cause harm or would likely to cause harm to an ordinary reasonable person in the position of the alleged victim. (3) In this section – “harm” includes serious emotional distress. (l) in section 48(2), by inserting, after paragraph (c), the following new paragraph – (ca) for the registration of SIMs; Acts 2021 369 40. Insolvency Act amended The Insolvency Act is amended – (a) in section 2, by inserting, in the appropriate alphabetical RUGHUWKHIROORZLQJQHZGH¿QLWLRQ± “relevant Acts” has the same meaning as in the Financial Services Act; (b) in section 117, by inserting, after subsection (4), the following new subsection – (4A) (a) The Chief Executive of the Financial Services Commission may, for the purpose of discharging his functions under the relevant Acts, make a written request for information to a liquidator. (b) Where a liquidator is in possession of information requested under paragraph (a), he shall provide that information to the Chief Executive of the Financial Services Commission. 41. Insurance Act amended The Insurance Act is amended – (a) by inserting, after section 6, the following new section – 6A. National Insurance Claims Database (1) Notwithstanding any other enactment, the &RPPLVVLRQPD\IRUWKHSXUSRVHRISURPRWLQJFRQ¿GHQFHLQ the insurance industry and ensuring the fair treatment of policy holders, establish a National Insurance Claims Database and require, on such terms and conditions as it may determine, an insurer which provides motor insurance business to furnish, at such time and in such manner as it may determine, such data relating to any claim or other information as it may require for the purpose of – (a) maintaining a database on insurers, SROLF\KROGHUVEHQH¿FLDULHVRUWKLUGSDUW\

370 Acts 2021 claimants and such other information which may assist in maintaining fair, safe, VWDEOHDQGHI¿FLHQWLQVXUDQFHPDUNHWVIRU WKHEHQH¿WDQGSURWHFWLRQRIWKHSXEOLF (b) collecting, consolidating and collating information, pertaining to insurance business, on insurers, policy holders, EHQH¿FLDULHVRUWKLUGSDUW\FODLPDQWV (c) storing information collected, electronically or otherwise, in such manner as it may determine; (d) disclosing or granting access to information collected to such person or institution as it may approve, subject to such terms and conditions as it may determine; and (e) assisting the Commission in the discharge of its functions under this Act. (2) Subject to subsection (3), information collected under this section shall be used for the purpose of attaining the objectives of the National Insurance Claims Database and VKDOOEHNHSWFRQ¿GHQWLDOE\WKH&RPPLVVLRQDQGDQ\SHUVRQ or institution to whom or which information is disclosed or access is granted.   $Q\ GXW\ RI FRQ¿GHQWLDOLW\ LPSRVHG RQ DQ\ person or institution under any enactment shall not apply where the information is required for transmission to the National Insurance Claims Database for the attainment of the objectives of the National Insurance Claims Database. (4) The Commission may impart, on such terms and conditions as it may determine, information maintained in the National Insurance Claims Database to – (a) such bodies as it considers appropriate for the purpose of insurance dispute resolution; Acts 2021 371 (b) any public sector agency or law enforcement agency to enable the agency to discharge, or assist it in discharging, any of its functions; or (c) such person or institution and for such purpose as it may determine, where the person from whom information is sought gives his written consent for the information to be disclosed to the person or institution. (5) Any person or institution accessing information from the National Insurance Claims Database shall use the information exclusively for the purposes of insurance policy underwriting, claims processing, claims administration or claims settlement, and upon a request from a claimant, EHQH¿FLDU\ RU SROLF\KROGHU VKDOO GLVFORVH WR WKH LQLWLDWRU RI the request information retrieved from the National Insurance Claims Database on the person or claim. (6) Any person or institution processing an application for a claim shall have, for the purpose of processing the application, recourse to the information from the National Insurance Claims Database and shall inform the customer that all available information will be used for processing the application. (7) Where an insurer or any other person fails to comply with a requirement imposed under this section, the Commission may, after giving the insurer or person, as the case may be, an opportunity to make representations, issue a direction to the person or insurer to take all necessary actions for compliance with this section and – (a) where the person does not comply with a direction issued, the Commission may impose a penalty or charge not exceeding

372 Acts 2021 50,000 rupees for each day on which a breach of this section has occurred and occurs and the penalty or charge may be recovered by deduction from any balance or money owed to the Commission as if it were a civil debt; or (b) refer the matter to the Enforcement Committee on the ground that the insurer or person is carrying on business in a manner which is contrary to the interests RI WKH SXEOLF DQG WKH ¿QDQFLDO VHUYLFHV sector. (8) The Commission may, for the purpose of administering the National Insurance Claims Database, LPSRVH WKH SD\PHQW RI VXFK IHH DV PD\ EH VSHFL¿HG LQ FSC Rules. (b) in section 71, by inserting, after subsection (1), the following new subsection – (1A) An insurer shall, at all times, ensure that its insurance agents are in good standing in terms of fees and reporting obligations; (c) in section 72, by inserting, after subsection (3), the following new subsection – (3A) (a) Notwithstanding subsections (2) and (3), the following persons – (i) every company duly licensed to act as an insurance agent and which is DVPDOOSULYDWHFRPSDQ\DVGH¿QHG in the Companies Act; and Acts 2021 373 (ii) every natural person duly licensed to act as insurance agent, shall submit to the Commission, not later than 3 months after the expiry of each balance sheet date and with reference to WKDW \HDU D ¿QDQFLDO VXPPDU\ FRQWDLQLQJ WKH LQIRUPDWLRQ VSHFL¿HGLQWKH)LIWK6FKHGXOH (b) In paragraph (a) – “balance sheet date”, in relation to a natural person referred to in subparagraph (ii), means 30 June in any year. (d) by inserting, after section 78, the following new section – 78A. Other insurance professionals The Minister may, by regulations, provide for the licensing of other insurance professionals and the conduct of their business. (e) in section 86, by adding the following new subsection – (5) The Commission may, in FSC Rules, provide for an application by an insurer of the bonus and malus adjustments to the pricing of premiums. (f) by repealing section 122 and replacing it by the following section – 122. Power to extend time limit Where, upon written application made by a person, WKH &RPPLVVLRQ LV VDWLV¿HG WKDW VXFK SHUVRQ ZDV XQDEOH WR comply with the provisions governing time limits of this Act, the FSC Rules and guidelines due to a just or reasonable cause, the Commission may, by notice to the person, extend the time limit to such time and on such conditions as it may determine.

374 Acts 2021 (g) by inserting, after section 122, the following new section – 122A. ([HPSWLRQVDQGPRGL¿FDWLRQV (1) The Commission may, by rules or otherwise, exempt a person or any class of persons from the requirements of section 72. (2) For avoidance of doubt, the Commission may exercise its powers under subsection (1) in relation to any past obligations under section 72. (3) An exemption under this section may be granted subject to such terms and conditions as the Commission may determine. (h) by adding the Fifth Schedule set out in the Ninth Schedule to this Act. 42. Interpretation and General Clauses Act amended The Interpretation and General Clauses Act is amended – D LQVHFWLRQE\GHOHWLQJWKHGH¿QLWLRQRI³&29,'SHULRG´ DQGUHSODFLQJLWE\WKHIROORZLQJGH¿QLWLRQ± “COVID-19 period” means – (a) for the year 2020, the period starting on 23 March 2020 and ending on 1 June 2020 or ending on such later date as the Prime Minister may prescribe; (b) for the year 2021 – (i) the period starting on 10 March 2021 and ending on 30 April 2021 or ending on such later date as the Prime Minister may prescribe; (ii) in respect of a Temporary Restrictions of Movement Order made after 30 April 2021 by the Prime Minister under section 3 of the Quarantine Act 2020, the period starting on the date the Order took effect and ending on the date the Order lapsed or ending on such later date as the Prime Minister may prescribe; or Acts 2021 375 (iii) for such other period as the Prime Minister may prescribe; or (c) for any subsequent year, such other period as the Prime Minister may prescribe; (b) in section 39A, by repealing subsection (1) and replacing it by the following subsection – (1) Where, under an enactment, a time is imposed to institute or lodge judicial proceedings and the time expires, or falls wholly or partly, during the COVID-19 period for the year 2021 or any other subsequent year, the judicial proceedings may, notwithstanding the time imposed, be instituted or lodged not later than 30 days after the commencement of this subsection. (c) by adding the following new section – 48. Regulations The Prime Minister may, by regulations, prescribe anything that is required to be prescribed under this Act. 43. Land Drainage Authority Act amended The Land Drainage Authority Act is amended – (a) in section 2, by inserting, in the appropriate alphabetical RUGHUWKHIROORZLQJQHZGH¿QLWLRQ± “drainage infrastructure” means man-made drains, culverts, bridges, fords, swales, retention ponds and cut-off drains; (b) in section 6, by repealing paragraph (b) and replacing it by the following paragraph – (b) where drainage infrastructure is not upgraded or maintained – (i) direct the relevant stakeholder to upgrade or maintain the infrastructure; and

376 Acts 2021 (ii) in case of non-compliance with subparagraph (i), issue an enforcement notice to the relevant stakeholder. (c) in section 22, by adding the following new subsection – (3) Any person who fails to comply with an enforcement notice under section 6(b)(ii) shall commit DQ RIIHQFH DQG VKDOO RQ FRQYLFWLRQ EH OLDEOH WR D ¿QH QRW exceeding 20,000 rupees and to imprisonment for a term not exceeding 12 months. 44. Land (Duties and Taxes) Act amended The Land (Duties and Taxes) Act is amended – (a) in section 2, by inserting, in the appropriate alphabetical RUGHUWKHIROORZLQJQHZGH¿QLWLRQ± “VAT” has the same meaning as in the Value Added Tax Act; (b) in section 3(1), by inserting, after the words “value of the property”, the words “, exclusive of VAT,”; (c) in section 4 – (i) in subsection (1), in paragraphs (a) and (b), by inserting, after the words “value of any property”, the words “, exclusive of VAT,”; (ii) in subsection (7) – (A) in paragraph (a) – (I) in subparagraph (i), by deleting the words “, or 50,000 US dollars, or its equivalent in any other hard convertible foreign currency, whichever is the higher”; (II) in subparagraph (ii), by deleting the words “, or 25,000 US dollars, or its equivalent in any other hard convertible foreign currency, whichever is the higher”; Acts 2021 377 (B) in paragraph (b) – (I) in subparagraph (i), by deleting the words “, or 50,000 US dollars, or its equivalent in any other hard convertible foreign currency or in Mauritius currency, whichever is the higher”; (II) in subparagraph (ii), by deleting the words “, or 25,000 US dollars, or its equivalent in any other hard convertible foreign currency or in Mauritius currency, whichever is the higher”; G LQ VHFWLRQ  E\ GHOHWLQJ LQ WKH GH¿QLWLRQ RI ³RZQHU´ DQG UHSODFLQJLWE\WKHIROORZLQJGH¿QLWLRQ± “owner” means, in respect of a campement site situated on Pas Géométriques, the lessee of the site; (e) in section 26A – (i) in subsection (1), by deleting the words “open market YDOXH RI WKH OHDVHKROG ULJKWV DW WKH UDWH VSHFL¿HG LQ the Seventh Schedule” and replacing them by the words “open market value, exclusive of VAT, of the OHDVHKROG ULJKWV DW WKH UDWH VSHFL¿HG LQ 3DUW , RI WKH Seventh Schedule”; (ii) in subsection (3), by deleting the words “(1)(b) or (c)” and replacing them by the words “(1)(b), (c) or (d)”; (f) in section 28(2AA) – L LQSDUDJUDSK D E\GHOHWLQJWKH¿JXUH³´DQGUHSODFLQJ LWE\WKH¿JXUH³´ (ii) in paragraph (b) – (A) by deleting the words “one month” wherever they appear and replacing them by the words “3 months”; %  E\GHOHWLQJWKH¿JXUH³´DQGUHSODFLQJLWE\WKH ¿JXUH³´

378 Acts 2021 (g) in section 45A, by adding the following new subsection – (11) Notwithstanding this Act or other any enactment, the tax on transfer of leasehold rights in State land by virtue of a deed witnessing the transfer of a built-up hotel on such 6WDWHODQGVKDOOEHOHYLHGDWWKHUDWHVSHFL¿HGLQ3DUW,,RIWKH Seventh Schedule. (h) by repealing the Seventh Schedule and replacing it by the Seventh Schedule set out in the Tenth Schedule to this Act; (i) in the Eighth Schedule, by adding the following items and their corresponding entries, the full stop at the end of item (zl) being deleted and replaced by a semicolon – (zm) witnessing the transfer of land or land on Part II which there is a building, provided that the purchaser – (i) uses the property primarily for training or breeding animals to be sold locally or for export; and (ii) is a holder of an Investment &HUWL¿FDWHLVVXHGE\WKH(FRQRPLF Development Board; (zn) witnessing the transfer of land to a Part II and company provided that the company Part III KROGV DQ ,QYHVWPHQW &HUWL¿FDWH LVVXHG by the Economic Development Board and the land is used for the construction of a purpose-built factory for (i) the manufacture of pharmaceutical products or medical devices; or (ii) use for conducting clinical and pre- clinical trials; Acts 2021 379 (zo) witnessing the transfer of – Part II and (a) land, provided that the purchaser Part III uses the land primarily for the construction or expansion of a student campus and that there is, in the deed – (i) an undertaking from the purchaser that the land will be used for the construction or expansion of a student campus; and (ii) a declaration that the higher education institution is registered under the Higher Education Act; (b) land on which there is a building, provided that the purchaser uses the building primarily as a student campus or as an expansion to a student campus and that there is, in the deed – (i) an undertaking from the purchaser that the building will be used as a student campus or an extension to a student campus; and (ii) a declaration that the higher education institution is registered under the Higher Education Act;

380 Acts 2021 (zp) witnessing the transfer of a residential Part VIA unit in a project developed on State land under the Property Development Scheme relating to senior living, provided the developer holds a Property 'HYHORSPHQW 6FKHPH &HUWL¿FDWH IRU senior living; (zq) witnessing the transfer of – Part II and Part III (i) land, provided that the purchaser uses the land to construct a building to be used primarily to FDUU\ RXW WKHDFWLYLWLHVVSHFL¿HGLQ the Tenth Schedule; or (ii) land on which there is a building, provided that the building is primarily used to carry out DFWLYLWLHV VSHFL¿HG LQ WKH 7HQWK Schedule, subject to the company – (a) being incorporated on or after

1 July 2021; (b) using the immovable property for business purposes; and (c) being a holder of an Investment &HUWL¿FDWH LVVXHG E\ WKH Economic Development Board. (j) by adding the Tenth Schedule set out in the Eleventh Schedule to this Act. Acts 2021 381 45. Landlord and Tenant Act amended The Landlord and Tenant Act is amended – (a) in section 3(2A) – (i) by inserting, after paragraph (a), the following new paragraph – (aa) Notwithstanding this Act, any other enactment or any other agreement, and subject to paragraph (b), non-payment of rent in respect of premises for the months of March 2021, April 2021, May 2021, June 2021, July 2021, August 2021 and such other subsequent month for the year 2021 as may be prescribed shall not constitute a breach of a tenancy agreement, provided that the rent for the months of March 2021, April 2021, May 2021, June 2021, July 2021, August 2021 and such other subsequent month as may be prescribed for the year 2021 is paid in half by end of 31 December 2021 and the remaining amount paid, in 12 equal monthly instalments, from

31 January 2022 to 31 December 2022, or such other later date as may be prescribed. (ii) in paragraph (b), by deleting the words “Paragraph (a)” and replacing them by the words “Paragraphs (a) and (aa)”; (b) in section 17, by adding the following new subsection – (2) Notwithstanding subsection (1), the Court shall not make an order under section 16 where rent has not been paid by a tenant for the months of March 2021, April 2021, May 2021, June 2021, July 2021, August 2021 and such other subsequent month for the year 2021 as may be prescribed, provided that the rent for the months of March 2021, April 2021, May 2021, June 2021, July 2021, August 2021 and such other subsequent month for the year 2021 as may

382 Acts 2021 be prescribed is paid in half by end of 31 December 2021 and the remaining amount paid, in 12 equal monthly instalments, from 31 January 2022 to 31 December 2022, or such other later date as may be prescribed. 46. Limited Liability Partnerships Act amended The Limited Liability Partnerships Act is amended – (a) in section 25, by adding the following new subsection – (12) (a) Notwithstanding any other enactment, a OLPLWHGOLDELOLW\SDUWQHUVKLSVKDOODXWKRULVHDWOHDVWRQHRI¿FHU or person, ordinarily resident in Mauritius, to provide, upon request by any competent authority, all basic information on, LQFOXGLQJLQIRUPDWLRQRQEHQH¿FLDORZQHUVKLSRIWKHOLPLWHG liability partnership. (b) A limited liability partnership shall, ZLWKLQGD\VRIDQDXWKRULVDWLRQRUDFKDQJHRIRI¿FHURU person under paragraph (a), notify the Registrar, in such form and manner as the Registrar may approve, of the name and SDUWLFXODUVRIWKHRI¿FHURUSHUVRQ (c) In this subsection – “basic information”, in relation to a limited liability partnership, means – (a) the name of the limited liability partnership, proof of registration, legal form and status, address of its UHJLVWHUHG RI¿FH EDVLF UHJXODWLQJ powers, including the partnership agreement, and a list of its managers; and (b) a register of its partners containing the names of the partners and their contribution to the limited liability partnership; Acts 2021 383 “competent authority” – (a) means a public body responsible for combatting money laundering RUWHUURULVW¿QDQFLQJDQG (b) includes investigatory authorities; “investigatory authorities” has the same meaning as in the Financial Intelligence and Anti-Money Laundering Act. (b) in section 41 – (i) in the heading, by deleting the words “and records” and replacing them by the words “, records, registers and other documents”; (ii) in subsection (3), by deleting the words “records referred to in subsection (1)” and replacing them by the words “records, registers, including the register of partners, and other documents of the limited liability partnership”; (c) in section 45, in subsection (1) – (i) in paragraph (b), by deleting the word “other”; (ii) in paragraph (c), by inserting, after the words “section 41A(4)”, the words “or any provision of this Act”. 47. Limited Partnerships Act amended The Limited Partnerships Act is amended – (a) in section 38, by adding the following new subsection – (6) (a) Notwithstanding any other enactment, D OLPLWHG SDUWQHUVKLS VKDOO DXWKRULVH DW OHDVW RQH RI¿FHU RU person, ordinarily resident in Mauritius, to provide, upon request by any competent authority, all basic information on, LQFOXGLQJLQIRUPDWLRQRQEHQH¿FLDORZQHUVKLSRIWKHOLPLWHG partnership.

384 Acts 2021 (b) A limited partnership shall, within 14 days RI DQ DXWKRULVDWLRQ RU D FKDQJH RI RI¿FHU RU SHUVRQ XQGHU paragraph (a), notify the Registrar, in such form and manner as the Registrar may approve, of the name and particulars of WKHRI¿FHURUSHUVRQ (c) In this subsection – “basic information”, in relation to a limited partnership, means – (a) the name of the limited partnership, proof of registration, legal form and status, address of its registered RI¿FH EDVLF UHJXODWLQJ SRZHUV including the partnership agreement and a list of its general partners; and (b) a register of its limited partners, containing the names of the limited partners and their contribution to the limited partnership; “competent authority” – (a) means a public body responsible for combatting money laundering RUWHUURULVW¿QDQFLQJDQG (b) includes investigatory authorities; “investigatory authorities” has the same meaning as in the Financial Intelligence and Anti-Money Laundering Act. (b) in section 54A, in subsection (1) – (i) in paragraph (b), by deleting the word “other”; (ii) in paragraph (c), by inserting, after the words “section 39(6),”, the words “or any other provision of this Act”. Acts 2021 385 48. Local Government Act amended The Local Government Act is amended – (a) in section 61(3), by deleting the words “A Municipal City Council, Municipal Town Council or District Council” and replacing them by the words “A local authority, the National Development Unit through its Ministry, the Road Development Authority and such other public body as the Land Drainage Authority may designate in writing”; (b) in section 122 – (i) in subsection (4) – (A) by repealing paragraph (a) and replacing it by the following paragraph – (a) Any fee payable under subsection (3) shall be paid by the person – L  ¿QDQFLDO \HDUV DIWHU registration of the business; and (ii) thereafter, in respect of every subsequent ¿QDQFLDO\HDU (B) by inserting, after paragraph (a), the following new paragraph, existing paragraphs (b) and (c) being relettered (c) and (d), respectively – (b) For the purpose of SDUDJUDSK D L SDUWRID¿QDQFLDO\HDUVKDOOEH FRQVLGHUHGDVRQH¿QDQFLDO\HDU (ii) in subsection (6B)(a), by deleting the words “6 years” and replacing them by the words “11 years”;

386 Acts 2021 (iii) by inserting, after subsection (6B), the following new subsection – &  :KHUH D SHUVRQ FDUULHV RXW D FODVVL¿HG WUDGH VSHFL¿HG LQ 3DUW ,9 RI WKH 7ZHOIWK 6FKHGXOH he shall be exempted from the payment of the prescribed fee. (c) by repealing section 134A and replacing it by the following section – 134A. Annual Report (1) Every local authority shall cause to be prepared an annual report. (2) The annual report under subsection (1) shall consist of – D WKH ¿QDQFLDO VWDWHPHQWV LQ UHVSHFW RI WKH ¿QDQFLDO\HDUWRZKLFKWKHUHSRUWUHODWHV (b) a report on the performance of the local authority in respect of the previous ¿QDQFLDO\HDU (c) a corporate governance report in accordance with the National Code of Corporate Governance; and (d) the strategic direction of the local authority LQUHVSHFWRIWKHQH[W¿QDQFLDO\HDUV G LQVHFWLRQE\GHOHWLQJWKHZRUGV³¿QDQFLDOVWDWHPHQWV´ wherever they appear and replacing them by the words “annual report”; (e) in section 138, by repealing subsection (4) and replacing it by the following subsection – (4) The Director of Audit shall, after receipt of the approved annual report under section 136(2), submit, within PRQWKVRIWKHFORVHRIHYHU\¿QDQFLDO\HDUWKHDQQXDOUHSRUW and the audit report to the Minister and to the local authority. Acts 2021 387 (f) in section 139 – (i) in the heading, by deleting the words “¿QDQFLDO statements” and replacing them by the words “annual report”; (ii) by adding the following new subsections, the existing provision being numbered as subsection (1) – (2) On receipt of the report of the Director of Audit, in respect of the annual report of a Council which has been audited, the Minister shall, at the earliest available opportunity, lay a copy of the annual report and audited accounts of every Council before the National Assembly. (3) The annual report and audited accounts shall be posted on the website of the local authority. (g) by repealing section 142; (h) in the Twelfth Schedule, by inserting, after Part III, the following new Part – PART IV +ROGHURIDFHUWL¿FDWHOLFHQFHSHUPLWLVVXHGE\WKH7RXULVP Authority under the Tourism Authority Act Holder of a Global business licence issued by the Financial 6HUYLFHV &RPPLVVLRQ DQG QRW KDYLQJ D SK\VLFDO RI¿FH in Mauritius 49. Mauritius Agricultural Marketing Act amended The Mauritius Agricultural Marketing Act is amended – (a) in section 2, by inserting, in the appropriate alphabetical RUGHUWKHIROORZLQJQHZGH¿QLWLRQVWKHIXOOVWRSDWWKHHQGRI WKH GH¿QLWLRQ RI ³VHOO´ EHLQJ GHOHWHG DQG UHSODFHG E\ D semicolon – ³DUWLFOH´ PHDQV D IUHVK YHJHWDEOH IUXLW RU ÀRZHU SURGXFHG in Mauritius and put for sale in a national wholesale market;

388 Acts 2021 “auctioneer” means a user who holds a licence to conduct auction sales in a national wholesale market; “employee” means an employee of the Board; “licence” means a licence issued by the Board for operating in a national wholesale market and for the wholesale of articles in the Island of Mauritius; “market agent” means a user that holds a licence and is mandated by a supplier of agricultural articles to sell the supplier’s agricultural articles in a national wholesale market; “national wholesale market” means a national wholesale market operated and managed by the Board; “records” means written entries of daily transactions undertaken at a national wholesale market, including the volume of articles received, sold and stored and their wholesale prices; “user” means an individual who, or entity which, operates in a national wholesale market. (b) in section 15(2), by repealing paragraph (b) and replacing it by the following paragraph – (b) to stabilise the price of any product that the Board may deal in; (c) by inserting, after section 25A, the following new section – 25B. Functions and powers of Board relating to national wholesale market The Board – D VKDOOGHWHUPLQHWKHFULWHULDIRUWKHGH¿QLWLRQDQG FODVVL¿FDWLRQRIWKHXVHUVRIDQDWLRQDOZKROHVDOH PDUNHWDQGVKDOOGH¿QHDQGFODVVLI\VXFKXVHUV (b) shall determine the duties, responsibilities and obligations of the users; (c) shall determine the terms and conditions for the licensing of the users; Acts 2021 389 (d) shall determine the fees and charges to be paid by the users for a licence and for access to, and operating in, a national wholesale market, and determine the mode and modalities of payment; (e) may appoint market agents for the wholesale of articles; (f) may, on such terms and conditions as it may determine, issue trade licences for the wholesale RIIUXLWVYHJHWDEOHVDQGÀRZHUV (g) shall determine the terms and conditions for the wholesale of articles; (h) shall set the norms for the quality of articles which may enter a national wholesale market, including the packaging, labelling and disposal of the articles; (i) may prevent or restrict the entry of articles in a national wholesale market for such period, and based on such criteria, as it may determine; (j) shall provide for the manner in which a user may conduct his business in a national wholesale market, including the keeping of records and receipts relating to delivery and transactions, any other operations and payments; (k) may, in accordance with such procedures for inspection as the Minister may prescribe, authorise such employees as it may determine to inspect any premises where the wholesale of articles is being, or is suspected of being, carried out. (d) by inserting, after section 26, the following new section – 26A. Protection from liability No liability, civil or criminal, shall be incurred by the Board, any member or employee, in respect of any act done or

390 Acts 2021 omitted in good faith in the discharge of its or his functions or duties, or in the exercise of its or his powers, under this Act. (e) in section 27(2), by inserting, after paragraph (c), the following new paragraphs – (ca) the issue and form of a licence and any documentation required in relation thereto; (cb) the terms and conditions for the wholesale of articles; (cc) the procedures for the inspection of any premises in relation to the wholesale of articles; (cd) the levying of fees and charges; 50. Mauritius Cane Industry Authority Act amended The Mauritius Cane Industry Authority Act is amended – (a) in section 2 – L LQ WKH GH¿QLWLRQ RI ³FRSURGXFW´ LQ SDUDJUDSK D  by deleting the words “or sugar’’ and replacing them by the words “, sugar, bagasse or molasses”; (ii) by inserting, in the appropriate alphabetical order, the IROORZLQJQHZGH¿QLWLRQV± “biomass” means organic material from plants or animals; “producer” has the same meaning as in the Sugar ,QGXVWU\(I¿FLHQF\$FW (b) in section 4, in paragraph (q), by deleting the words “the use of biomass” and replacing them by the words “the use of such sources of biomass as may be prescribed”; (c) in section 5(1), by repealing paragraph (rc) and replacing it by the following paragraph – (rc) promote the production of energy from such sources of biomass as may be Acts 2021 391 prescribed, including biomass generated by the sugar cane industry, develop and monitor the Renewable Sugar Cane Industry Based Biomass Framework referred to in the Sugar Industry (I¿FLHQF\$FW (d) in section 17(1)(c), by inserting, after the words “as the Minister may approve”, the words “and such sources of biomass as may be prescribed”; (e) in section 39 – (i) in subsection (3), by deleting the words “every planter, shall, in addition, be entitled to receive out of the value of the bagasse so sold, transferred or utilised, an amount equivalent to the fraction represented by the quantity of canes supplied by him over the quantity of canes milled at the factory in that crop year” and replacing them by the words “every planter or producer, as the case may be, shall, in addition, be entitled to receive out of the contribution made to the Sugar Cane Sustainability Fund in respect of the proceeds of bagasse an amount equivalent to his sugar entitlement”; (ii) in subsection (4), by inserting, after the word “planter”, the words “or producer”. 51. Mauritius Institute of Training and Development Act amended The Mauritius Institute of Training and Development Act is amended, in section 7(1), by inserting, after paragraph (e), the following new paragraph – (ea) a representative of the Ministry responsible for the subject of education;

392 Acts 2021  0DXULWLXV4XDOL¿FDWLRQV$XWKRULW\$FWDPHQGHG 7KH0DXULWLXV4XDOL¿FDWLRQV$XWKRULW\$FWLVDPHQGHG± (a) in section 2 – L E\GHOHWLQJWKHGH¿QLWLRQRI³0LQLVWHU´DQGUHSODFLQJLW E\WKHIROORZLQJGH¿QLWLRQ± “Minister” means the Minister to whom responsibility for the subject of education is assigned; (ii) by inserting, in the appropriate alphabetical order, the IROORZLQJQHZGH¿QLWLRQ± “employer” means a person, other than a training institution, that – (a) is liable to pay a training levy under section 18 of the Human Resource Development Act; and (b) provides training solely to his or its employees; (b) in section 5, by inserting, after paragraph (f), the following new paragraph – (fa) to approve non-award courses dispensed by training institutions and employers; (c) in section 18(2), by inserting, after paragraph (c), the following new paragraph – (ca) for non-award courses dispensed by training institutions and employers, the approval and withdrawal of approval of such courses and any other matter relating thereto; 53. Mauritius Research and Innovation Council Act 2019 amended The Mauritius Research and Innovation Council Act 2019 is amended – (a) in section 4, by adding the following new paragraphs, the full stop at the end of paragraph (e) being deleted and Acts 2021 393 replaced by a semicolon and the word “and” at the end of paragraph (d) being deleted – (f) act as the apex body which advises the Government on matters concerning applied research, innovation and development issues; and (g) establish international linkages and promote collaboration to further the National Research and Innovation Agenda. (b) in section 5 – (i) in paragraph (d), by deleting the words “among, innovators” and replacing them by the words “among local or international innovators, as the case may be,”; (ii) by inserting, after paragraph (g), the following new paragraphs – (ga) conduct applied research in areas of strategic national priorities; (gb) support intellectual property protection, valorisation and commercialisation endeavours at national level; (gc) enlist the services of local and international LQQRYDWRUV DQG ¿UPV RIIHULQJ LQQRYDWLYH products and services to share and train ORFDOUHVHDUFKHUVHQWUHSUHQHXUVDQG¿UPV (iii) by repealing paragraph (h) and replacing it by the following paragraph – (h) create and manage a National Research Repository for research and innovation outputs for economic and social development;

394 Acts 2021 (iv) by repealing paragraph (i) and replacing it by the following paragraph – L FRQGXFW UHVHDUFK RQ LGHQWL¿HG QDWLRQDO priority thrust areas; (v) in paragraph (k), by adding the following new subparagraph, the word “and” being added at the end of subparagraph (iii) and the word “and” at end of subparagraph (ii) being deleted – (iv) foster sustainable partnerships in research and innovation through collaborative initiatives; (c) in section 13, in paragraph (a), by adding the following new subparagraph, the word “and” at the end of subparagraph (ii) being deleted – (iv) any income generated in the performance of its activities; and 54. Mauritius Revenue Authority Act amended The Mauritius Revenue Authority Act is amended – (a) in section 2, by inserting, in the appropriate alphabetical RUGHUWKHIROORZLQJGH¿QLWLRQ± “money laundering” has the same meaning as in the Financial Intelligence and Anti-Money Laundering Act; (b) in section 13, in subsection (2), by inserting, after paragraph (aa), the following new paragraphs – (ab) for the purpose of exchanging information with the Economic Development Board for the monitoring of tax exemptions provided under any scheme administered by the Economic Development Board; Acts 2021 395 (ac) where the information is reasonably required – (i) by the Independent Commission against Corruption for an investigation into a money laundering offence; LL  E\DSROLFHRI¿FHUQRWEHORZWKHUDQN of Assistant Commissioner of Police for an investigation into a money laundering offence or into offences under section 39 of the Dangerous Drugs Act; (iii) for an application under the Asset Recovery Act by the Enforcement Authority established under that Act; (iv) by the Agency established under the Good Governance and Integrity Reporting Act; (c) in section 19(1F), by deleting the words “section 131B(9)” and replacing them by the words “section 131B(2)”; (d) in section 20, by inserting, after subsection (7), the following new subsection – (7A) (a) Where the Director-General or the Registrar-General requires the presence of a public RI¿FHU ZKR LV QR ORQJHU LQ VHUYLFH RU LV RQ LQWHUGLFWLRQ or is on leave, to give evidence at a hearing, the Director- General or Registrar-General, as the case may be, may, by UHJLVWHUHG XVKHU VHUYH XSRQ WKH SXEOLF RI¿FHU QRW ODWHU than 10 days before the hearing, a notice to attend the hearing. (b) A notice under paragraph (a) shall indicate WKH SXUSRVH IRU ZKLFK WKH SUHVHQFH RI WKH SXEOLF RI¿FHU LV required at the hearing and any document or exhibit, if any, he will be required to produce.

396 Acts 2021 (c) In this subsection –  ³SXEOLFRI¿FHU´KDVWKHVDPHPHDQLQJDV LQWKH3XEOLF2I¿FHUV¶3URWHFWLRQ$FW “registered usher” means a person appointed as such under section 26B in the Court Ushers Act. (e) by repealing Part IVA; (f) in section 21R – (i) in subsection (1) – (A) by inserting, after the words “COVID-19 period” wherever they appear, the words “for year 2020”; (B) by adding the following new paragraphs, the full stop at the end of paragraph (b) being deleted and replaced by a semicolon and the word “or” at the end of paragraph (a) being deleted – (c) the COVID-19 period for year 2021, the assessment, decision, determination, notice or claim may, notwithstanding this Act or any Revenue Law, be made or given not later than 2 months after the commencement of this paragraph; or (d) a period of 30 days after the commencement of this paragraph, the assessment, decision, determination, notice or claim may notwithstanding this Act or any Revenue Law, be made or given not later than 2 months after the period of 30 days lapses. Acts 2021 397 (ii) in subsection (2) – (A) by inserting, after the word “imposed”, the words “to submit any statement, return or”; (B) in paragraph (a), by deleting the words “COVID-19 period, the” and replacing them by the words “COVID-19 period for year 2020, the statement, return or”; (C) in paragraph (b), by deleting the words “the payment” and replacing them by the words “the statement, return or payment”; (D) by adding the following new paragraphs, the comma at the end of paragraph (b) being deleted and replaced by a semicolon and the word “or” at the end of paragraph (a) being deleted – (c) the COVID-19 period for year 2021, the statement, return or payment shall, notwithstanding this Act or any Revenue Law, be made or given not later than

31 May 2021; or (d) a period of 31 days after the commencement of this paragraph, the statement, return or payment shall, notwithstanding this Act or any Revenue Law, be made or given not later than

31 July 2021, (g) in section 25, by inserting, after subsection (1), the following new subsection – (1A) Any person who, having been served with a notice to attend a hearing under section 20(7A), fails, without reasonable cause, to attend that hearing, shall commit an

398 Acts 2021 RIIHQFHDQGVKDOORQFRQYLFWLRQEHOLDEOHWRD¿QHRIQRWOHVV than 50,000 rupees and not exceeding 100,000 rupees and to imprisonment for a term not exceeding one year. (h) in section 28 – (i) in subsection (18), by deleting the words “In this section” and replacing them by the words “For the purpose of subsections (16) and (17)”; (ii) by adding the following new subsections – (19) (a) Subject to paragraphs (b) and (d), where tax arrears outstanding as at 31 October 2020 under the Income Tax Act, the Value Added Tax Act and the Gambling Regulatory Authority Act are fully paid on or before 31 December 2021, any penalty and interest included in the tax arrears shall be reduced by 100 per cent, provided that an application for the reduction is made to the Director-General on or before

30 June 2021. (b) Where the tax arrears outstanding as at 11 June 2021 under paragraph (a) relate to an SME, the last date for – (i) the submission of the application to the Director- General shall be 31 December 2021; and (ii) the payment of the outstanding tax arrears shall be 28 June 2022. (c) Subject to paragraph (d), where arrears outstanding as at 31 October 2020 consist of Training Levy payable under the Human Resource Development Act and are fully paid on or before Acts 2021 399

31 March 2022, any surcharge applicable shall be reduced by 80 per cent, provided – (i) the balance of 20 per cent of surcharge applicable is also paid on or before 31 March 2022; and (ii) an application for the reduction of the surcharge is made to the Director-General on or before 30 June 2021. (d) Paragraphs (a), (b) or (c) shall not apply to any person – (i) who has been convicted of an offence on or after 1 July 2001; (ii) against whom there are any pending or contemplated civil or criminal proceedings; or (iii) who is the subject matter of an enquiry relating to – $  WUDI¿FNLQJLQGDQJHURXV drugs; %  DUPVWUDI¿FNLQJ (C) an offence related to terrorism under the Prevention of Terrorism Act; (D) money laundering offence under the Financial Intelligence and Anti-Money Laundering Act; or

400 Acts 2021 (E) a corruption offence under the Prevention of Corruption Act. (e) In this subsection – “tax arrears” – (a) means tax, penalty and interest due under an assessment issued or a return submitted under the Income Tax Act, Value Added Tax Act or the Gambling Regulatory Act; but (b) does not include any tax due under an assessment in respect of which written proceedings before the Assessment Review Committee, the Supreme Court or the Judicial Committee of the Privy Council, were pending on

31 October 2020, unless the proceedings are withdrawn before the date on which an application is made to the Director-General under subsection (19); “SME” has the same meaning as in section 150B of the Income Tax Act. (20) Part IVA shall, notwithstanding its repeal, continue to apply in respect of any application pending before the Independent Tax Panel on the commencement of this subsection. Acts 2021 401 (i) in the Fifth Schedule, in the item “Customs Regulations 1989”, by deleting the words “regulation 20A” and replacing them by the words “regulations 20A and 22”. 55. Medical Council Act amended The Medical Council Act is amended – (a) in section 21(1), by adding the following new paragraph, the existing provision being lettered as paragraph (a) – (b) For the purpose of paragraph (a), every person who is abroad may submit his application by electronic means. (b) in section 23, by adding the following new subsection – (3) Notwithstanding subsection (1)(a) and section 22, a person who holds a registration as a specialist in France shall be exempted from undergoing the examination referred to in section 22(1)(ca) and shall be eligible for registration as a specialist provided that – (a) he is successfully assessed by the Post Graduate Medical Education Board; and (b) the Council agrees with the recommendation of the Post Graduate Medical Education Board in relation to that person. 56. Merchant Shipping Act amended The Merchant Shipping Act is amended, in section 2, by inserting, in WKHDSSURSULDWHDOSKDEHWLFDORUGHUWKHIROORZLQJQHZGH¿QLWLRQ± ³¿VKLQJYHVVHO´± D PHDQV D YHVVHO XVHG IRU WKH FRPPHUFLDO FDWFKLQJ RI ¿VK RU any other living resources of the sea; and E LQFOXGHVDYHVVHOSURFHVVLQJ¿VKRUDQ\RWKHUOLYLQJUHVRXUFHV of the sea; but

402 Acts 2021 F GRHV QRW LQFOXGH D YHVVHO PDGH RI ¿EUHJODVV ZKLFK LV XVHG RULQWHQGHGIRUDQ\XVHRUSXUSRVHVSHFL¿HGLQSDUDJUDSK D  or (b); 57. Morcellement Act amended The Morcellement Act is amended, in section 4(2), by inserting, after paragraph (i), the following new paragraph – (ia) a representative of the Land Drainage Authority;  1DWLRQDO$JULFXOWXUDO3URGXFWV5HJXODWRU\2I¿FH$FWDPHQGHG 7KH 1DWLRQDO $JULFXOWXUDO 3URGXFWV 5HJXODWRU\ 2I¿FH $FW LV amended – (a) in section 2 – L E\GHOHWLQJWKHGH¿QLWLRQRI³DEDWWRLU´ LL  LQWKHGH¿QLWLRQRI³VODXJKWHUKRXVH´E\LQVHUWLQJDIWHU the words “or any other place”, the words “, including a mobile slaughterhouse”; LLL  LQ WKH GH¿QLWLRQ RI ³YHQLVRQ´ E\ LQVHUWLQJ DIWHU WKH word “game”, the words “and farmed”; (iv) by inserting, in the appropriate alphabetical order, the IROORZLQJQHZGH¿QLWLRQV± “farmed venison” means venison derived from carcasses of deer which have been farmed; “trusted trader” means a person who is the holder of a WUXVWHGWUDGHUFHUWL¿FDWH ³WUXVWHG WUDGHU FHUWL¿FDWH´ PHDQV D FHUWL¿FDWH LVVXHG under section 18A; “Trusted Trader Committee” means the committee set up under section 27H of the Economic Development Board Act; Acts 2021 403 (b) in section 13 – (i) in the heading, by deleting the word “abattoir” and replacing it by the word “slaughterhouse”; (ii) in subsection (1)(a)(i), by deleting the word “abattoir” and replacing it by the word “slaughterhouse”; (c) in section 18(1), by deleting the words “shall obtain” and replacing them by the words “shall, subject to section 18A, obtain”; (d) by inserting, after section 18, the following new section – $ 7UXVWHG WUDGHU FHUWL¿FDWH IRU LPSRUWDWLRQ RI regulated product (1) A person who intends to import, during a VSHFL¿HG SHULRG D VSHFL¿HG UHJXODWHG SURGXFW IURP D VSHFL¿HGVXSSOLHULQDVSHFL¿HGFRXQWU\VKDOOQRWZLWKVWDQGLQJ section 18(1), apply to NAPRO, in such form and manner as LWPD\DSSURYHIRUDWUXVWHGWUDGHUFHUWL¿FDWH   :KHUH 1$352 LV VDWLV¿HG WKDW DQ DSSOLFDQW IRU D WUXVWHG WUDGHU FHUWL¿FDWH PHHWV WKH FULWHULD VSHFL¿HG LQ this Act, NAPRO shall make recommendations to the Trusted 7UDGHU&RPPLWWHHWRLPSRUWWKHVSHFL¿HGUHJXODWHGSURGXFW IURPWKHVSHFL¿HGVXSSOLHULQWKHVSHFL¿HGFRXQWU\GXULQJD VSHFL¿HGSHULRG (3) Where the Trusted Trader Committee gives its approval pursuant to subsection (2), NAPRO shall, on such terms and conditions as it may determine, issue the applicant ZLWK D WUXVWHG WUDGHU FHUWL¿FDWH WR LPSRUW WKH VSHFL¿HG UHJXODWHGSURGXFWIURPWKHVSHFL¿HGVXSSOLHULQWKHVSHFL¿HG FRXQWU\GXULQJWKHVSHFL¿HGSHULRG (4) Where NAPRO rejects an application under subsection (1), it shall, not later than 15 days after its decision, inform the applicant in writing.

404 Acts 2021 (5) (a) Where a trusted trader fails to comply ZLWKDQ\WHUPRUFRQGLWLRQRIKLVWUXVWHGWUDGHUFHUWL¿FDWHRU with this Act, NAPRO may, subject to paragraph (b), suspend RUUHYRNHWKHFHUWL¿FDWH (b) NAPRO shall, before suspending or UHYRNLQJDWUXVWHGWUDGHUFHUWL¿FDWHLQIRUPWKHWUXVWHGWUDGHU in writing, of the reasons thereof. (c) A trusted trader shall, not later than 14 days after being informed of the decision of NAPRO under paragraph (a), make written representations to NAPRO as to ZK\WKHWUXVWHGWUDGHUFHUWL¿FDWHVKRXOGQRWEHVXVSHQGHGRU revoked.  G  :KHUH D WUXVWHG WUDGHU FHUWL¿FDWH LV VXVSHQGHGRUUHYRNHGWKHSHUVRQWRZKRPWKHFHUWL¿FDWHZDV LVVXHGVKDOOIRUWKZLWKVXUUHQGHUWKHFHUWL¿FDWHWR1$352 (e) Where NAPRO suspends or revokes D WUXVWHG WUDGHU FHUWL¿FDWH LW VKDOO IRUWKZLWK LQIRUP WKH Director-General of the Mauritius Revenue Authority accordingly. (6) A person who fails to comply with subsection 5(d) shall commit an offence. (7) In this section – ³VSHFL¿HG FRXQWU\´ PHDQV WKH FRXQWU\ IURP ZKLFKDQDSSOLFDQWLQWHQGVWRLPSRUWWKHVSHFL¿HG regulated product; ³VSHFL¿HG UHJXODWHG SURGXFW´ PHDQV WKH regulated product an applicant intends to import; ³VSHFL¿HG VXSSOLHU´ PHDQV WKH VXSSOLHU IURP ZKRPDQDSSOLFDQWLQWHQGVWRLPSRUWWKHVSHFL¿HG regulated product. (e) in section 19(2), by inserting, after the words “a clearance”, WKHZRUGV³RUDWUXVWHGWUDGHUFHUWL¿FDWH´ Acts 2021 405 (f) in section 22(1)(a), by deleting the words “clearance or authorisation” and replacing them by the words “a clearance, DQDXWKRULVDWLRQRUDWUXVWHGWUDGHUFHUWL¿FDWH´ 59. National Payment Systems Act amended The National Payment Systems Act is amended – (a) in section 2, by inserting, in the appropriate alphabetical RUGHUWKHIROORZLQJQHZGH¿QLWLRQ± “Committee” means the National Payment Systems Committee established under section 4A; (aa) in section 3 – (i) in subsection (1)(b), by deleting the words “the Central Depository & Settlement Co. Ltd established under the Securities (Central Depository, Clearing and Settlement) Act” and replacing them by the words ³DQ 2I¿FLDO &OHDULQJ DQG 6HWWOHPHQW )DFLOLW\ XQGHU the Securities Act”; (ii) in subsection (2), by deleting the words “the Central Depository & Settlement Co. Ltd established under the Securities (Central Depository, Clearing and Settlement) Act” and replacing them by the words ³DQ 2I¿FLDO &OHDULQJ DQG 6HWWOHPHQW )DFLOLW\ XQGHU the Securities Act”; (b) by inserting, after section 4, the following new section – 4A. National Payment Systems Committee (1) There shall be established, for the purposes of this Act, a National Payment Systems Committee which shall act as an advisory committee to the central bank in the exercise of its oversight function under this Act. (2) The Committee shall consist of – (a) a Deputy Governor of the central bank, as chairperson; and

406 Acts 2021 (b) such other authority, agency or person regulating, facilitating or involved in the provision of payment services in Mauritius, as the central bank may prescribe. (3) The central bank shall act as the Secretariat to the Committee. (4) The central bank may, for the proper functioning of the Committee, make such regulations and rules, and issue VXFKGLUHFWLYHVDQGJXLGHOLQHVDVLWWKLQNV¿W (c) in section 51, by inserting, after subsection (2), the following new subsection – (2A) Any regulations made under this Act may provide that any person who contravenes them shall commit DQ RIIHQFH DQG VKDOO RQ FRQYLFWLRQ EH OLDEOH WR D ¿QH QRW exceeding one million rupees and to imprisonment for a term not exceeding one year. 60. National Pensions Act amended The National Pensions Act is amended – (a) in section 5(1)(a) – (i) by repealing subparagraph (i) and replacing it by the following subparagraph – (i) not more than 16 years old; (ii) in subparagraph (ii), by deleting the words “under the age of 20” and replacing them by the words “not more than 23 years old”; (b) in the Second Schedule, by deleting item 3 and replacing it by the following item – 3. Orphan’s pension for an orphan – (a) who is not more than 16 years old 8,000 (b) aged not less than 17 and not more than 23 years, in full-time education 8,000 Acts 2021 407 61. Non-Citizens (Employment Restriction) Act amended The Non-Citizens (Employment Restriction) Act is amended – (a) in section 3 – (i) in subsection (4), by deleting the words “25,000 rupees”, “50,000 rupees” and “2 years” and replacing them by the words “100,000 rupees”, “500,000 rupees” and “5 years”, respectively; (ii) by inserting, after subsection (4), the following new subsection – (4A) A Court which convicts a person for an offence under subsection (4)(b) may, in addition to any penalty imposed by it, order the convicted person to pay – (a) the costs of repatriation of the non-citizen; and (b) any costs associated with the maintenance of the non-citizen pending his repatriation. (iii) in subsection (6) – (A) in paragraph (b), by inserting, after the words “section 5(1)(g)”, the words “and (ga)”; (B) by adding the following new paragraph, the comma at the end of paragraph (d) being deleted and replaced by the words “; or” and the word “or” at the end of paragraph (c) being deleted – (e) the holder of a Family Occupation Permit issued under section 9CA of the Immigration Act, his spouse and any person as approved E\ WKH LPPLJUDWLRQ RI¿FHU to work exclusively for the family unit,

408 Acts 2021 (b) in section 4 – (i) by repealing subsection (1B); (ii) in subsection (2), by adding the following new subparagraph – (ac) Notwithstanding subparagraph (ab), where the Minister is unable to renew a permit within 15 working days of the effective date of the application, he may, until the permit is renewed, issue a provisional permit subject to such conditions he may impose. (iii) in subsection (3) – (A) in paragraph (a), by adding the following new subparagraph, the full stop at the end of subparagraph (ii) being deleted and replaced by the words “; or” and the word “or” at the end of subparagraph (i) being deleted – (iii) to a victim of WUDI¿FNLQJDSUHVXPHG YLFWLP RI WUDI¿FNLQJ or a non-citizen in a stranded situation, to whom the Minister may grant, at his discretion, a special permit subject to such conditions and for such duration as he may consider appropriate. (B) by adding the following new paragraph – (b) In paragraph (a)(iii) – “stranded situation” includes a situation arising as a consequence of closure of a factory or enterprise or ill-treatment by an employer, Acts 2021 409 leading to a sudden loss of means of subsistence, income or lodging;  ³YLFWLP RI WUDI¿FNLQJ´ KDV the same meaning as in the &RPEDWLQJ RI7UDI¿FNLQJ LQ Persons Act. 62. Non-Citizens (Property Restriction) Act amended The Non-Citizens (Property Restriction) Act is amended – (a) in section 2 – L E\ GHOHWLQJ WKH GH¿QLWLRQ RI ³DFTXLUH´ ³KROG´ or “purchase” and replacing it by the following GH¿QLWLRQ± “acquire”, “hold” or “purchase” – (a) includes a case where a non-citizen obtains a stake or, an interest in, or the continuous use of, property of any entity, corporate or unincorporated; but (b) does not include the creation of security over property; LL  E\GHOHWLQJWKHGH¿QLWLRQRI³GLVSRVHRI´DQGUHSODFLQJ LWE\WKHIROORZLQJGH¿QLWLRQ± “dispose of” includes the creation of security over property; LLL  LQWKHGH¿QLWLRQRI³QRQFLWL]HQ´LQSDUDJUDSK E E\ deleting the word “incorporate” and replacing it by the word “unincorporated”; LY  LQ WKH GH¿QLWLRQ RI ³VKDUHKROGHU´ E\ GHOHWLQJ WKH word “incorporate” and replacing it by the word “unincorporated”;

410 Acts 2021 (v) by inserting, in the appropriate alphabetical order, the IROORZLQJQHZGH¿QLWLRQ± “Economic Development Board” means the Economic Development Board established under section 3 of the Economic Development Board Act; (b) in section 3(3) – (i) in paragraph (a), by repealing subparagraph (i) and replacing it by the following subparagraph – (i) a non-renewable lease agreement for industrial or commercial purposes for a term not exceeding 20 years; (ii) in paragraph (c) – (A) in subparagraphs (iii) to (v), by deleting the word “purchases” and replacing it by the words “disposes of, purchases”; (B) in subparagraph (vi) – (I) by deleting the word “purchases” and replacing it by the words “disposes of, purchases”; (II) by inserting, after the words “Smart City Scheme”, the words “or Property Development Scheme”; (C) in subparagraph (vii), by deleting the word “purchases” and replacing it by the words “disposes of, purchases”; (c) by inserting, after section 3, the following new section – 4. Non-Citizens Property Restriction Register (1) The Economic Development Board shall maintain a Non-Citizens Property Restriction Register which shall contain particulars of – (a) the acquisition, holding or purchase of property by a non-citizen; Acts 2021 411 (b) the disposal of property by a non-citizen; (c) any security taken on property by a non-citizen. (2) The Ministry responsible for the subject of home affairs shall, for the purpose of subsection (1), provide such information as may be necessary to the Economic Development Board to update Non-Citizens Property Restriction Register. (3) The Economic Development Board shall, upon request, provide to the Ministry responsible for the subject of home affairs such information as the Ministry may require from the Non-Citizens Property Restriction Register. 63. Ombudsperson for Financial Services Act amended The Ombudsperson for Financial Services Act is amended – (a) in section 5(3)(a) – (i) by repealing subparagraph (ii) and replacing it by the following subparagraph – (ii) issue, in such form and manner as he may determine, such instructions and guidelines to, or impose VXFK UHTXLUHPHQWV RQ ¿QDQFLDO institutions; (ii) by adding the following new subparagraph, the full stop at the end of subparagraph (iii) being deleted and replaced by a semicolon – (iv) publish his decisions or awards in such form and manner as he may determine. (b) in section 7 – (i) by deleting the words “10 days” wherever they appear and replacing them by the words “30 days”; (ii) by repealing subsection (4);

412 Acts 2021 (c) in section 10(1)(a), by adding the following new subparagraph, the word “or” at the end of subparagraph (i) being deleted – (iii) the complainant does not have VXI¿FLHQWLQWHUHVWLQWKHPDWWHURU 64. Pensions Act amended The Pensions Act is amended, in section 19(3)(a), by repealing subparagraph (i) and replacing it by the following subparagraph – (i) the Financial Secretary or his representative, who shall be the Chairperson; 65. Pharmacy Act amended The Pharmacy Act is amended – D LQ WKH GH¿QLWLRQ RI ³DXWKRULVHG RI¿FHU´ E\ LQVHUWLQJ DIWHU paragraph (a), the following new paragraph, the word “or” at the end of paragraph (a) being deleted – DD  DWUXVWHGWUDGHUFHUWL¿FDWHXQGHUVHFWLRQ%RU E LQWKHGH¿QLWLRQRI³JXLGHOLQHV´LQSDUDJUDSK D E\GHOHWLQJ the words “clearance, a” and replacing them by the words ³DFOHDUDQFHWUXVWHGWUDGHUFHUWL¿FDWH´ (c) in section 2, by inserting, in the appropriate alphabetical RUGHUWKHIROORZLQJQHZGH¿QLWLRQV± “antibiotic drug” means a drug composed, wholly or partly, of any kind of penicillin, streptomycin, chlortetracycline, chloramphenicol, bacitracin or any other drug intended for human use containing any quantity of any chemical substance which is produced by a microorganism and has the capacity to inhibit or destroy microorganisms in dilute solution, including a chemically synthesised equivalent of any such substance or any derivative thereof; Acts 2021 413 “biological product” means any therapeutic serum, toxin, antitoxin, vaccine, blood, blood component or derivative, allergenic product, protein, or analogous product which is applicable to the prevention, treatment or cure of a disease or the condition of human beings; “Education Committee” means the Education Committee set up under section 6; “trusted trader” means a person who is the holder of a trusted WUDGHUFHUWL¿FDWH ³WUXVWHG WUDGHU FHUWL¿FDWH´ PHDQV D FHUWL¿FDWH LVVXHG XQGHU section 25B; “Trusted Trader Committee” means the committee set up under section 27H of the Economic Development Board Act; (d) by inserting, after section 5, the following new section – 6. Education Committee There is set up, for the purposes of this Act, an Education Committee which shall advise the Board on – D WKH PLQLPXP TXDOL¿FDWLRQV IRU UHJLVWUDWLRQ DV pharmacy technician student; (b) the organisation of courses for pharmacy technician students; (c) the syllabus for any examination relating to pharmacy technician courses; (d) the appointment of examiners, and the conduct of, examinations for pharmacy technician courses; (e) by inserting, after section 12, the following new section – 13. Pharmacy technician diploma (1) A person who has – (a) served a period of 2 years on a full-time basis under the supervision of a pharmacist in a pharmacy as a pharmacy technician student; and

414 Acts 2021 (b) followed the appropriate course organised by the Board, may apply to the Registrar for taking the prescribed examination for the award of a pharmacy technician diploma. (2) A pharmacy technician student shall, on passing the prescribed examination, be awarded a pharmacy technician diploma. (3) A pharmacist under whose supervision a pharmacy technician student has served on a full-time basis in a pharmacy shall, upon receipt of a request from the Board, submit to the Board a written statement certifying the period of training served by the pharmacy technician student. (f) in section 25A(1), by deleting the words “section 25” and replacing them by the words “sections 25 and 25B”; (g) by inserting, after section 25A, the following new section – % 7UXVWHG WUDGHU FHUWL¿FDWH IRU LPSRUWDWLRQ RI pharmaceutical product (1) Any person who intends to import, during D VSHFL¿HG SHULRG D VSHFL¿HG SKDUPDFHXWLFDO SURGXFW IURP D VSHFL¿HG VXSSOLHU LQ D VSHFL¿HG FRXQWU\ VKDOO notwithstanding section 25A(1), apply to the Board, in such form and manner as the Board may approve and in accordance with such guidelines issued under this Act, IRUDWUXVWHGWUDGHUFHUWL¿FDWH   :KHUH WKH %RDUG LV VDWLV¿HG WKDW DQ DSSOLFDQW IRU D WUXVWHG WUDGHU FHUWL¿FDWH PHHWV WKH FULWHULD VSHFL¿HG in this Act, the Board shall make recommendations to the Trusted Trader Committee for the applicant to import the VSHFL¿HGSKDUPDFHXWLFDOSURGXFWIURPWKHVSHFL¿HGVXSSOLHU LQWKHVSHFL¿HGFRXQWU\GXULQJDVSHFL¿HGSHULRG Acts 2021 415 (3) Where the Trusted Trader Committee gives its approval pursuant to subsection (2), the Board shall, on such terms and conditions as it may determine, issue the applicant ZLWK D WUXVWHG WUDGHU FHUWL¿FDWH WR LPSRUW WKH VSHFL¿HG SKDUPDFHXWLFDO SURGXFW IURP WKH VSHFL¿HG VXSSOLHU LQ WKH VSHFL¿HGFRXQWU\GXULQJWKHVSHFL¿HGSHULRG (4) Where the Board rejects an application under subsection (1), it shall, not later than 15 days after its decision, inform the applicant in writing. (5) (a) Where a trusted trader fails to comply ZLWK DQ\ WHUP RU FRQGLWLRQ RI KLV WUXVWHG WUDGHU FHUWL¿FDWH or with this Act, the Board may, subject to paragraph (b), VXVSHQGRUUHYRNHWKHFHUWL¿FDWH (b) The Board shall, before suspending RU UHYRNLQJ D WUXVWHG WUDGHU FHUWL¿FDWH LQIRUP WKH WUXVWHG trader, in writing, of the reasons thereof. (c) A trusted trader shall, not later than 14 days after being informed of the decision of the Board under paragraph (a), make written representations to the %RDUG DV WR ZK\ WKH WUXVWHG WUDGHU FHUWL¿FDWH VKRXOG QRW EH suspended or revoked.  G  :KHUH D WUXVWHG WUDGHU FHUWL¿FDWH LV VXVSHQGHGRUUHYRNHGWKHSHUVRQWRZKRPWKHFHUWL¿FDWHZDV LVVXHGVKDOOIRUWKZLWKVXUUHQGHUWKHFHUWL¿FDWHWRWKH%RDUG (e) Where the Board suspends or revokes a WUXVWHG WUDGHU FHUWL¿FDWH LW VKDOO IRUWKZLWK LQIRUP WKH Director-General of the Mauritius Revenue Authority. (6) Any person who fails to comply with subsection 5(d) shall commit an offence. (7) In this section –  ³VSHFL¿HG FRXQWU\´ PHDQV WKH FRXQWU\ IURP ZKLFKDQDSSOLFDQWLQWHQGVWRLPSRUWWKHVSHFL¿HG pharmaceutical product;

416 Acts 2021  ³VSHFL¿HG SKDUPDFHXWLFDO SURGXFW´ PHDQV WKH pharmaceutical product an applicant intends to import;  ³VSHFL¿HG VXSSOLHU´ PHDQV WKH VXSSOLHU IURP ZKRPDQDSSOLFDQWLQWHQGVWRLPSRUWWKHVSHFL¿HG pharmaceutical product. (h) in section 45(1) – (i) in paragraph (a)(ii), by deleting the words “or permit granted” and replacing them by the words “, permit RUWUXVWHGWUDGHUFHUWL¿FDWHJUDQWHGRULVVXHG´ (ii) in paragraph (c), by deleting the words “or obtaining clearance under section 25A” and replacing them by the words “, 25A or 25B”; (i) in the Sixth Schedule, by inserting, in the appropriate alphabetical order, the following new item – All antibiotic drugs, biological products or therapeutic substances approved by the Pharmacy Board 66. Plant Protection Act amended The Plant Protection Act is amended – (a) in section 2, by inserting, in the appropriate alphabetical RUGHUWKHIROORZLQJQHZGH¿QLWLRQV± “trusted trader” means a person who is the holder of a trusted WUDGHUFHUWL¿FDWH ³WUXVWHG WUDGHU FHUWL¿FDWH´ PHDQV D FHUWL¿FDWH LVVXHG XQGHU section 19A; “Trusted Trader Committee” means the committee set up under section 27H of the Economic Development Board Act; (b) in section 19(1)(a), by inserting, after the word “shall”, the words “, subject to section 19A,”; Acts 2021 417 (c) by inserting, after section 19, the following new section – $ 7UXVWHGWUDGHUFHUWL¿FDWHIRULPSRUWDWLRQRISODQW plant product or other regulated article (1) Any person who imports or causes to import, GXULQJ D VSHFL¿HG SHULRG D VSHFL¿HG SODQW SODQW SURGXFW RU RWKHU UHJXODWHG DUWLFOH IURP D VSHFL¿HG VXSSOLHU LQ D VSHFL¿HG FRXQWU\ VKDOO QRWZLWKVWDQGLQJ VHFWLRQ   D  apply to the NPPO, in such form and manner as it may approve and in accordance with such guidelines issued XQGHUWKLV$FWIRUDWUXVWHGWUDGHUFHUWL¿FDWH   :KHUH 1332 LV VDWLV¿HG WKDW DQ DSSOLFDQW IRU D WUXVWHG WUDGHU FHUWL¿FDWH PHHWV WKH FULWHULD VSHFL¿HG LQ this Act, NPPO shall make recommendations to the Trusted 7UDGHU &RPPLWWHH WR LPSRUW WKH VSHFL¿HG SODQW SODQW SURGXFWRURWKHUUHJXODWHGDUWLFOHIURPWKHVSHFL¿HGVXSSOLHU LQWKHVSHFL¿HGFRXQWU\GXULQJDVSHFL¿HGSHULRG (3) Where the Trusted Trader Committee gives its approval pursuant to subsection (2), NPPO shall, on such terms and conditions as it may determine, issue the applicant ZLWKDWUXVWHGWUDGHUFHUWL¿FDWHWRLPSRUWWKHVSHFL¿HGSODQW SODQW SURGXFW RU RWKHU UHJXODWHG DUWLFOH IURP WKH VSHFL¿HG VXSSOLHULQWKHVSHFL¿HGFRXQWU\GXULQJWKHVSHFL¿HGSHULRG (4) Where NPPO rejects an application under subsection (1), it shall, not later than 15 days after its decision, inform the applicant in writing. (5) (a) Where a trusted trader fails to comply ZLWK DQ\ WHUP RU FRQGLWLRQ RI KLV WUXVWHG WUDGHU FHUWL¿FDWH or with this Act, NPPO may, subject to paragraph (b), suspend RUUHYRNHWKHFHUWL¿FDWH (b) NPPO shall, before suspending or UHYRNLQJDWUXVWHGWUDGHUFHUWL¿FDWHLQIRUPWKHWUXVWHGWUDGHU in writing, of the reasons thereof.

418 Acts 2021 (c) A trusted trader shall, not later than 14 days after being informed of the decision of NPPO under paragraph (a), make written representations to NPPO as to ZK\WKHWUXVWHGWUDGHUFHUWL¿FDWHVKRXOGQRWEHVXVSHQGHGRU revoked.  G  :KHUH D WUXVWHG WUDGHU FHUWL¿FDWH LV VXVSHQGHGRUUHYRNHGWKHSHUVRQWRZKRPWKHFHUWL¿FDWHZDV LVVXHGVKDOOIRUWKZLWKVXUUHQGHUWKHFHUWL¿FDWHWR1332 (e) Where NPPO suspends or revokes D WUXVWHG WUDGHU FHUWL¿FDWH LW VKDOO IRUWKZLWK LQIRUP WKH Director-General of the Mauritius Revenue Authority accordingly. (6) A person who fails to comply with subsection 5(d) shall commit an offence. (7) In this section – ³VSHFL¿HG FRXQWU\´ PHDQV WKH FRXQWU\ IURP which an applicant intends to import the VSHFL¿HGSODQWSODQWSURGXFWRURWKHUUHJXODWHG article; ³VSHFL¿HG SODQW SODQW SURGXFW RU RWKHU regulated article” means the plant, plant product or other regulated article an applicant intends to import; ³VSHFL¿HG VXSSOLHU´ PHDQV WKH VXSSOLHU IURP ZKRPDQDSSOLFDQWLQWHQGVWRLPSRUWWKHVSHFL¿HG plant, plant product or other regulated article. 67. Prevention of Corruption Act amended The Prevention of Corruption Act is amended – (a) in section 57(2) and (3), by deleting the words “60 days” and replacing them by the words “180 days”; Acts 2021 419 (b) by inserting, after section 58, the following new section – 58A. Realisation of assets seized or subject of an attachment order (1) The Commission may, notwithstanding any other enactment applicable to the disposal of attached or seized assets and with the consent in writing of the owner of any asset attached or seized, realise the asset on such terms and conditions as the owner of the asset and the Commission may agree upon in writing. (2) Any amount received following the realisation of any asset and deduction of any costs incurred in realising the asset shall be – (a) credited into a separate bank account opened in the name of the Commission for the purpose of assets realised; and (b) subsequently dealt with in accordance with any Court order or enactment. 68. Prevention of Terrorism Act amended The Prevention of Terrorism Act is amended – (a) in section 2, by inserting, in the appropriate alphabetical RUGHUWKHIROORZLQJQHZGH¿QLWLRQ± “Account Monitoring Order” means an Order made under section 28B; (b) by inserting, after Part VA, the following new Part – PART VB – ACCOUNT MONITORING ORDER 28B. Account Monitoring Order (1) The Commissioner may apply to a Judge for an Account Monitoring Order where – D WKH DFFRXQW VSHFL¿HG LQ WKH DSSOLFDWLRQ is the subject of a terrorist investigation DQGWKHSHUVRQVSHFL¿HGLQWKHDSSOLFDWLRQ appears to hold the property;

420 Acts 2021 (b) the account information may be of substantial value to the investigation; and (c) it is in the public interest that the account information be provided. (2) An application under subsection (1) shall state that the Account Monitoring Order is sought against the ¿QDQFLDOLQVWLWXWLRQDQGLQUHODWLRQWRDFFRXQWLQIRUPDWLRQRI WKHGHVFULSWLRQVSHFL¿HGLQWKHDSSOLFDWLRQ (3) An application for an Account Monitoring Order may specify information relating to – (a) all accounts held by the person, at such ¿QDQFLDO LQVWLWXWLRQ VSHFL¿HG LQ WKH application; (b) a particular description, or particular descriptions, of accounts held; or (c) a particular account, or particular accounts, held. (4) (a) A Judge may, on an application under subsection (1), make an Account Monitoring Order where KH LV VDWLV¿HG WKDW WKH UHTXLUHPHQWV RI WKLV VHFWLRQ DUH IXO¿OOHGDQGWKHPDNLQJRIWKH2UGHULVMXVWL¿HG (b) An Account Monitoring Order shall order WKH¿QDQFLDOLQVWLWXWLRQVSHFL¿HGLQWKHDSSOLFDWLRQWRSURYLGH to the Commissioner, for the period stated in the Order, DFFRXQWLQIRUPDWLRQRIWKHGHVFULSWLRQVSHFL¿HGLQWKH2UGHU in the manner, and at or by the time, stated in the Order. (c) The period stated in an Account Monitoring Order shall not exceed 90 days from the date the Order is made. (d) A Judge may, on an application from WKH &RPPLVVLRQHU DQG ZKHUH KH LV VDWLV¿HG WKDW LW LV LQ WKH LQWHUHVWV RI MXVWLFH WR GR VR H[WHQG WKH SHULRG VSHFL¿HG LQ an Account Monitoring Order by an additional period not exceeding 180 days. Acts 2021 421 69. Private Pension Schemes Act amended The Private Pension Schemes Act is amended – D LQ VHFWLRQ  LQ WKH GH¿QLWLRQ RI ³GH¿QHG FRQWULEXWLRQ scheme”, in paragraph (c), by deleting the words “amounts held in such respect” and replacing them by the words “amounts held in such respect, except to smooth out investment returns”; (b) in section 37(2), by repealing paragraph (a) and replacing it by the following paragraph – D LWV DXGLWHG ¿QDQFLDO VWDWHPHQWV SUHSDUHG in accordance with International Financial Reporting Standards; 70. Protected Cell Companies Act amended The Protected Cell Companies Act is amended – (a) in section 3, by repealing paragraph (b) and replacing it by the following new paragraph – (b) the Companies Act insofar as it relates to a company – (i) holding a Global Business Licence under the Financial Services Act; or (ii) engaged in real estate development; (b) in the Schedule, by adding the following new item – Real Estate Development Acquiring, developing, holding, managing and disposing of real estate assets or portfolios of real estate assets in different cells.

422 Acts 2021 71. Public Collections Act amended The Public Collections Act is amended – (a) in section 2, by inserting, in the appropriate alphabetical RUGHUWKHIROORZLQJQHZGH¿QLWLRQ± “force majeure” – (a) means any circumstance or event beyond the reasonable control of, and without the fault or negligence of, the promoter claiming force majeure, but only if and to the extent that – (i) such circumstance or event, despite the exercise of reasonable diligence, cannot be prevented, avoided or removed by the promoter; and (ii) such circumstance or event materially and adversely affects the ability of the promoter to perform, or delays performance of, his obligations under this Act, and the promoter has taken all reasonable precautions, due care and reasonable alternative measures in order to avoid the effect of such an event and its ability to perform his obligations under this Act and to mitigate the consequences thereof; and (b) includes acts of God, sudden actions of the elements VXFK DV ÀRRGV HDUWKTXDNHV KXUULFDQHV F\FORQHV WRUQDGRHVVDERWDJHYDQGDOLVP¿UHH[SORVLRQVWULNH slowdown or labour disruptions; (b) in section 6 – (i) by repealing subsection (1) and replacing it by the following subsection – (1) Subject to this Act, every promoter shall, within one month of the completion of a collection, forward to the Commissioner a detailed statement stating the amount of money or other property collected. Acts 2021 423 (ii) by inserting, after subsection (1), the following new subsections – (1A) Notwithstanding subsection (1), every promoter shall, within 6 months of completion of collection forward a detailed statement stating the expenses incurred for the collection and the manner in which the proceeds have been or will be disposed of. (1B) Notwithstanding subsection (1)(b), upon a request from a promoter in the event of a force majeure, the Commissioner may grant him an additional period of 6 months for submission of the detailed statement. (c) in section 8, by deleting the words “5,000 rupees” and “one year” and replacing them by the words “500,000 rupees” and “5 years”, respectively. 72. Public-Private Partnership Act amended The Public-Private Partnership Act is amended – (a) in section 2 – L LQ WKH GH¿QLWLRQ RI ³FRQWURO´ E\ GHOHWLQJ WKH ZRUGV “section 3(1D) of the Public Procurement Act” and replacing them by the words “the Public Debt Management Act”; LL  LQ WKH GH¿QLWLRQ RI ³RZQ´ E\ GHOHWLQJ WKH ZRUGV “section 3(1D) of the Public Procurement Act” and replacing them by the words “the Public Debt Management Act; (b) by inserting, after section 2, by the following new section – 2A. Non-application of Public Procurement Act The Public Procurement Act shall not apply to a project under this Act.

424 Acts 2021 (c) in section 3A, by inserting, after paragraph (d), the following new paragraph – (da) monitor the implementation of a project until the signature of a contract with a private party and the operation of the project; (d) by repealing section 3B and replacing it by the following section – 3B. Powers of BOT Projects Unit (1) The BOT Projects Unit may, in the discharge of its functions, by notice in writing, request a contracting DXWKRULW\ WR SURYLGH ZLWKLQ WKH WLPH OLPLW VSHFL¿HG LQ WKH notice, such information, records and other documents as it may require regarding a project. (2) Where, in the discharge of its functions, the %27 3URMHFW 8QLW ¿QGV WKDW WKHUH KDV EHHQ D GHOLEHUDWH QRQFRPSOLDQFH ZLWK DQ\ SURYLVLRQ RI WKLV $FW WKH RI¿FHU in charge of the BOT Projects Unit shall refer the matter to the Secretary to Cabinet and Head of the Civil Service and recommend such action as he considers appropriate. (3) The Secretary to Cabinet and Head of the Civil Service may, where he considers it appropriate, refer any matter referred to him under subsection (2) to the police for enquiry. (e) in section 3C – (i) in subsection (4), by deleting the words “section 3B(a)” and replacing them by the words “subsection (3)”; (ii) by inserting, after subsection (5), the following new subsection – (5A) The contracting authority shall, on obtaining the approval of Cabinet pursuant to section 4(1)(d), prepare a request for proposal which Acts 2021 425 shall be issued by way of the open advertised bidding method – (a) using its internal procedures for a project below the prescribed threshold; or (b) through the Central Procurement Board for a project above the prescribed threshold. (iii) in subsection (6) – (A) by deleting the words “The person” and replacing them by the words “Where the approval of Cabinet is obtained pursuant to section 4(1)(d), the person”; (B) by deleting the words “under section 4(1)(d)” and replacing them by the words “referred to in subsection (5A)”; (iv) in subsection (7), by deleting the words “section 4(1)(d)” and replacing them by the words “subsection (5A)”; (v) in subsection (9), by adding the following new paragraph, the full stop at the end of paragraph (b) being deleted and replaced by a semicolon – (c) is the only bidder pursuant to the procurement exercise referred to in subsection (8), the contract may be awarded to the person following successful negotiation of the conditions of the contract. (vi) by adding the following new subsection – (10) Notwithstanding this section, where a person submits a project – D  ZKLFKKDV QR ¿QDQFLDO LPSOLFDWLRQ for the Government; and E  ZKLFKZLOOEHQH¿WWKHSXEOLF he may be awarded the project subject to successful negotiation with the contracting authority.

426 Acts 2021 (f) in section 3D, in subsection (1), by repealing paragraph (a) and replacing it by the following paragraph – D  D WHFKQLFDO DGYLVRU\ ¿UP ZKLFK shall be remunerated by – (i) the BOT Projects Unit; (ii) the private party; or (iii) both the BOT Projects Unit and the private party; or (g) in section 4 – (i) in subsection (1) – (A) in paragraph (d), by deleting the words “a project” and replacing them by the words “the procurement exercise for a project”; (B) by inserting, after paragraph (d), the following new paragraph – (da) carry out the procurement exercise to select a private party for a project below the prescribed threshold with the assistance of the BOT Projects Unit or a consultant; (ii) in subsection (2), by deleting the words “BOT Project” and replacing them by the word “project”; (h) by inserting, after section 6, the following new section – 7. Request for proposal A notice of invitation or document pertaining to a request for proposal for the procurement of a private party may be issued using any of the following procurement methods – (a) open advertised bidding method, whereby the invitation to bid shall be published in a national newspaper having wide circulation and, in the case of an international bidding, in selected international media having wide circulation; Acts 2021 427 (b) framework agreement, between a contracting authority and one or more private parties, which establishes the terms and conditions under which the private party or parties, as the case may be, shall enter into one or more agreements with the contracting authority during the duration of the agreement; or (c) restricted bidding procedure, where a contracting authority has reason to believe that the agreement may be implemented by a limited number of bidders. (i) in section 10, by inserting, after paragraph (a), the following new paragraph – (aa) shall be responsible for the authorisation, approval and carrying out of the pre-selection exercise to procure a private party; 73. Public Procurement Act amended The Public Procurement Act is amended – (a) in section 15(1)(a), by adding the following new subparagraphs, the word “and” at the end of subparagraph (vi) being deleted and the word “or” at the end of subparagraph (v) being deleted – (vii) competitive negotiations; or (viii) electronic reverse auction; and (b) in section 21– (i) by repealing subsection (1) and replacing it by the following subsection – (1) A public body may, in cases of extreme urgency, purchase goods and procure works, consultancy services and other services by such procurement method as may be prescribed.

428 Acts 2021 (ii) by adding the following new subsection – (4) Part VI shall not apply to this section. (c) by inserting, after section 25A, the following new sections – 25B. Competitive negotiations (1) A public body may engage in competitive negotiations where – (a) there is an urgent need for the subject matter of the procurement and engaging in open advertised bidding or any other competitive method of procurement would be impractical and time-consuming, provided that the circumstances giving rise to the urgency were not foreseeable by the public body or was not the result of any dilatory conduct on the part of the public body; (b) due to a catastrophe, there is an urgent need for the subject matter of the procurement and open advertised bidding or any other competitive method of procurement would be impractical and time-consuming; (c) where all the bids received for an open advertised bidding or restricted bidding are classed as irregular or unacceptable; (d) a public body determines that the use of any other competitive method of procurement is not appropriate for the protection of the essential security interests of Mauritius; or (e) it is required as a complementary procedure, because – (i) there is a tie in the lowest evaluated price by 2 or more bidders; Acts 2021 429 (ii) there is a tie in the highest combined score points; or (iii) the lowest evaluated price substantially exceeds the estimated cost. (2) (a) For the purpose of subsection (1)(e), the DFFRXQWLQJRI¿FHURIDSXEOLFERG\VKDOOLGHQWLI\± (i) the bidders affected by the tie; or (ii) the bidders that quoted prices which are substantially above the estimated cost. (b) Where bidders quoted above the HVWLPDWHG FRVW WKH DFFRXQWLQJ RI¿FHU RI WKH SXEOLF ERG\ shall – (i) reveal the estimated cost to the bidders; and (ii) limit its invitation to bidders whose evaluated prices are not more than 25 per cent above the estimated cost. (3) In subsection (1)(c) – (a) “irregular”, in relation to a bid, means that – (i) the bid does not comply with the bidding documents; (ii) there is evidence of collusion or corruption; or (iii) the bid is abnormally low; (b) “unacceptable”, in relation to a bid, means that – (i) the bid was submitted by a bidder who does not have the required TXDOL¿FDWLRQVRU

430 Acts 2021 (ii) the price quoted substantially exceeds the updated cost estimate. 25C. Electronic Reverse Auction (1) (a) A public body may resort to the electronic reverse auction method of procurement for goods, works or non-consultancy services through the electronic procurement system, provided that the procurement – L  LVDFFXUDWHO\VSHFL¿HGDQG (ii) the subject matter of the purchase and requirements are suitable for simple bidding processes where evaluation is solely in terms of price. (b) A procurement which includes multiple variables and qualitative factors shall not be subject to electronic reverse auctions. (2) For the purpose of the electronic reverse auction method of procurement – (a) a public body shall – (i) invite all registered suppliers in a VSHFL¿FFDWHJRU\WRFRPSHWH (ii) advertise its requirements on the electronic procurement system and its website, including the time limit DQGJRRGVVSHFL¿FDWLRQV (b) the prices of bidders within the scheduled time shall be visible to other bidders, without revealing the identity of a bidder; and F  DSUHTXDOL¿HGVXSSOLHUVKDOOQRWUHYLVHLWV bid upwards within the scheduled time. (3) Subject to the reserve price set by the public body, the successful bid shall be the bid with the lowest price at the deadline for the submission of bids. Acts 2021 431 (d) in section 40(2), by deleting the words “as may be prescribed” and replacing them by the words “as may be prescribed or where the selected procurement method includes negotiations”; (e) in section 46(1), by repealing paragraph (i) and replacing it by the following paragraph – (i) the provisions for termination of the contract, including the grounds on which the contract may be terminated and the procedures applicable on termination; (f) in section 48, by adding the following new subsection, the existing provision being numbered as subsection (1) – (2) Notwithstanding any other enactment, a public body or a contractor may terminate a contract where the other party to the contract commits a fundamental breach of the FRQWUDFWDVGH¿QHGLQWKH&RQGLWLRQVRI&RQWUDFW (g) in section 51(1)(e), by deleting the words “including bidders’ proprietary information” and replacing them by the words “including bidders’ proprietary information, except where disclosure is required by an investigatory body vested with powers of investigation, including the Independent Commission against Corruption, Competition Commission or Police”. 74. Quarantine Act 2020 amended The Quarantine Act is amended – (a) in section 2 – L LQ WKH GH¿QLWLRQ RI ³FRPPXQLFDEOH GLVHDVH´ LQ paragraph (a), by deleting the word “Schedule” and replacing it by the words “First Schedule”; (ii) by inserting, in the appropriate alphabetical order, the IROORZLQJQHZGH¿QLWLRQ± “Fixed Penalty Notice” or “FPN” means a notice in the form set out in the Second Schedule;

432 Acts 2021 (b) in section 3 – (i) in subsection (1) – (A) in paragraph (b), by inserting, after the words “all persons”, the words “, other than such SHUVRQVRUFODVVRISHUVRQVDVPD\EHVSHFL¿HG in the Order,”; (B) by repealing paragraph (c), the semicolon at the end of paragraph (b) being deleted and replaced by a full stop; (ii) by repealing subsection (2) and replacing it by the following subsection – (2) Notwithstanding subsection (1)(b), the Prime Minister may authorise such persons or class of persons to be outdoor and, upon such authorisation, the Commissioner of Police shall issue a permit to those persons to be outdoor on such terms and conditions as the Commissioner may specify in the permit. (c) in section 4, by inserting, after subsection (1), the following new subsection, existing subsection (2) being renumbered as subsection (3) – (2) For the purpose of preventing a spread of a communicable disease in Mauritius during a quarantine period, the Minister may, by regulations – (a) restrict a person from having access WR D VSHFL¿HG LQVWLWXWLRQ SODFH RU SUHPLVHVXQOHVVKHVDWLV¿HVVXFKPHGLFDO requirements, and complies with such conditions, as may be prescribed; and (b) provide for anything that is required to prevent the spread of a communicable disease, including the closure of premises, restriction of activities and prohibition to attend places. Acts 2021 433 (d) in section 9, in subsection (1), by inserting, after the words “Every person shall”, the words “, in such form as may be prescribed,”; (e) in section 12 – (i) by numbering the existing provision as subsection (1); (ii) in the newly numbered subsection (1), by inserting, after the words “be liable”, the words “, subject to subsection (2),”; (iii) by adding the following new subsections – (2) (a) Where a person is convicted of an offence under this Act and, as a result of the commission of the offence, the person was quarantined in a quarantine facility, the person shall be liable to a ¿QHZKLFKVKDOOQRWEHOHVVWKDQWZLFHWKHTXDUDQWLQH expenses but not exceeding 500,000 rupees and to imprisonment for a term not exceeding 5 years. (b) In this subsection – “quarantine expenses”, in respect of the person referred to in paragraph (a) – (i) means lodging and food expenses incurred by the Ministry for the period during which the person ZDVFRQ¿QHGLQDTXDUDQWLQH facility; and (ii) includes medical expenses incurred by the Ministry for any medical test carried out on the person. (3) Notwithstanding – (a) section 114 of the Courts Act; and

434 Acts 2021 (b) section 72 of the District and Intermediate Courts (Criminal Jurisdiction) Act, a Magistrate shall have jurisdiction to try any offence under this Act and may impose any penalty provided for by this Act. (f) by inserting, after section 12, the following new sections – 12A. Fixed Penalty Notice   :KHUHDSHUVRQFRPPLWVDQRIIHQFHVSHFL¿HGLQ WKHVHFRQGFROXPQRIWKH7KLUG6FKHGXOHWKHSROLFHRI¿FHU who detects the offence shall – (a) immediately serve a Fixed Penalty Notice (FPN) on that person calling upon him to pay, not later than 28 days after the date of the offence, the corresponding ¿QH VSHFL¿HG LQ WKH WKLUG FROXPQ RI WKDW Schedule to the appropriate District Court; (b) where that person refuses the FPN under paragraph (a), serve, not later than 10 days after the date of the offence, the FPN by sending it by registered post to that person’s usual or last known place of residence or business address, calling upon him to pay, not later than 28 days after the date of the offence, the FRUUHVSRQGLQJ ¿QH VSHFL¿HG LQ WKH third column of that Schedule to the appropriate District Court. (2) The FPN shall be drawn up in quadruplicate.  7KHSROLFHRI¿FHUZKRGHWHFWVWKHRIIHQFHVKDOO± (a) serve or cause to be served the original of the FPN on the offender; Acts 2021 435 (b) forward one copy of the FPN to the Commissioner of Police; (c) forward one copy of the FPN to the appropriate District Court; and (d) retain the fourth copy of the FPN. % 3D\PHQWRI¿[HGSHQDOW\ (1) A person who is served with an FPN pursuant to section 12A shall, not later than 28 days after the date of the offence – (a) attend the appropriate District Court VSHFL¿HGLQWKH)31 (b) produce – (i) the FPN; (ii) his National Identity Card; and F SD\WKH¿QHVSHFL¿HGLQWKH)31 (2) On receipt of payment made under subsection (1), WKH'LVWULFW&RXUW2I¿FHUVKDOO¿OOLQWKHUHOHYDQWSDUWRIWKH)31 and, not later than 14 days after the date of payment, return the )31WRWKHSROLFHRI¿FHUDVWKHFDVHPD\EH & 1RQSD\PHQWRI¿[HGSHQDOW\ Where a person who has been served with an FPN XQGHU VHFWLRQ $ IDLOV WR SD\ WKH DSSURSULDWH ¿QH ZLWKLQ the time limit mentioned in the FPN and criminal proceedings are instituted against him for the offence in respect of which he was served with the FPN, he shall, notwithstanding this $FWRUDQ\RWKHUHQDFWPHQWEHOLDEOHRQFRQYLFWLRQWRD¿QH ZKLFKVKDOOQRWEHOHVVWKDQWZLFHWKH¿[HGSHQDOW\LQUHVSHFW of that offence.

436 Acts 2021 (g) in section 13, in subsection (2)(f), by deleting the words “the Schedule” and replacing them by the words “the Schedules”. (h) by inserting, after section 15, the following new subsection – 15A. Transitional provisions (1) Where, prior to the commencement of this VHFWLRQ D SHUVRQ KDV FRPPLWWHG DQ RIIHQFH VSHFL¿HG LQ the second column of the Third Schedule and, on the commencement of this section, no criminal proceedings have been instituted against him in respect of that offence – D DSROLFHRI¿FHUVKDOOQRWODWHUWKDQGD\V after the commencement of this section, serve the FPN on the person in the manner VSHFL¿HGLQVHFWLRQ$  DQG (b) the person on whom the FPN is served shall, not later than 28 days after the date of LVVXHRIWKH)31SD\WKHDSSURSULDWH¿QH LQWKHPDQQHUVSHFL¿HGLQVHFWLRQ%   (2) On receipt of payment made under VXEVHFWLRQ  E  WKH 'LVWULFW &RXUW 2I¿FHU VKDOO ¿OO LQ WKH relevant part of the FPN and, not later than 14 days after the GDWHRISD\PHQWUHWXUQWKH)31WRWKHSROLFHRI¿FHUDVWKH case may be. (3) Where a person who has been served with an )31 XQGHU VXEVHFWLRQ   IDLOV WR SD\ WKH DSSURSULDWH ¿QH within the time limit mentioned in the FPN and criminal proceedings are instituted against him for the offence in respect of which he was served with the FPN, he shall, Acts 2021 437 notwithstanding this Act or any other enactment, be liable, RQFRQYLFWLRQWRD¿QHZKLFKVKDOOQRWEHOHVVWKDQWZLFHWKH ¿[HGSHQDOW\LQUHVSHFWRIWKDWRIIHQFH (i) by numbering the existing Schedule as First Schedule; (j) by adding the Second Schedule set out in the Twelfth Schedule to this Act; (k) by adding the Third Schedule set out in the Thirteenth Schedule to this Act. 75. Real Estate Agent Authority Act 2020 amended The Real Estate Agent Authority Act 2020 is amended – (a) in section 2 – L LQ WKH GH¿QLWLRQ RI ³UHDO HVWDWH DJHQW´ E\ LQVHUWLQJ after the word “transaction”, the words “in the course of a business”; (ii) in paragraph (c), by repealing subparagraph (i); (b) in section 16, by adding the following new subsection –   D  :KHUH WKH $XWKRULW\ LVVXHV D FHUWL¿FDWH of registration to real estate agent, the person shall, within 5 working days of his registration, apply for registration with FIU pursuant to section 14C of the Financial Intelligence and Anti-Money Laundering Act. (b) Where any person fails to comply with paragraph (a), he shall commit an offence. 76. Reform Institutions Act amended The Reform Institutions Act is amended, in section 26(1)(b), by deleting the words “cigarettes and”.

438 Acts 2021 77. Registration Duty Act amended The Registration Duty Act is amended – D LQVHFWLRQE\DGGLQJWKHIROORZLQJQHZGH¿QLWLRQWKHIXOO VWRSDWWKHHQGRIWKHGH¿QLWLRQRI³9DOXHU´EHLQJGHOHWHGDQG replaced by a semicolon – “VAT” has the same meaning as in the Value Added Tax Act. (b) in section 3 – (i) in subsection (1)(a)(ii), by inserting, after the word “value”, the words “, excluding VAT,”; (ii) by repealing subsection (1A) and replacing it by the following subsection – (1A) Notwithstanding subsection (1), the duty leviable on the registration of any deed witnessing the WUDQVIHURISURSHUW\IURPWKHKROGHURIDFHUWL¿FDWHXQGHU the Integrated Resort Scheme, the Real Estate Scheme, or the Invest Hotel Scheme with respect to transfer of a standalone villa prescribed under the Economic Development Board Act, shall be in accordance with item 15 of paragraph J of Part I, or item 4 (a) of Part IV, of the First Schedule, whichever is lower. (iii) by repealing subsections (1B) and (1C); (iv) by repealing subsection (1F) and replacing it by the following subsection – (1F) Notwithstanding subsection (1), the duty leviable on the registration of any deed witnessing the transfer of property from a person, other than a holder RI D FHUWL¿FDWH XQGHU WKH ,QWHJUDWHG 5HVRUW 6FKHPH the Real Estate Scheme or the Invest Hotel Scheme prescribed under the Economic Development Board Act, shall be in accordance with item 15 of paragraph J of Part I of the First Schedule. Acts 2021 439 (c) in section 27, by repealing 5 (b)(viii); (d) in section 47 – (i) in the heading, by deleting the word “duty” and replacing it by the words “duty and payment under the Home Ownership Scheme and Home Loan Payment Scheme”; (ii) by repealing subsection (1) and replacing it by the following subsection – (1) There shall be a Committee which shall make recommendations to the Minister on whether to – (a) remit or refund the whole or part of any duty leviable under this Act; E SD\WRDSHUVRQZKRTXDOL¿HVXQGHU the Home Ownership Scheme and the Home Loan Payment Scheme, an amount referred to in section 48A(4)(c) and (5)(c). (iii) by repealing subsection (3) and replacing it by the following subsection – (3) The Minister may, on the recommendation of the Committee – (a) remit or refund the whole of any duty leviable under this Act, or part thereof – (i) in respect of a deed or any other document witnessing the transfer of property which does not result in an effective change in ownership of that property;

440 Acts 2021 (ii) where a person makes an application for – (A) a derogation under section 27; or (B) a deed or any other document to be registered free in accordance with Part III of the First Schedule, within 3 years from the date of registration of the deed or document; (iii) where several documents are required to be registered in order to complete a transaction, leading to multiplicity of taxation; or (iv) where a document presented for registration makes reference to previous documents and in respect of which duty is leviable, leading to multiplicity of taxation; E SD\WRDSHUVRQZKRTXDOL¿HVXQGHU the Home Ownership Scheme and the Home Loan Payment Scheme, an amount referred to in section 48A (4)(c) and (5)(c), where that person makes an application for the payment, within one year from the date of registration of the deed of transfer or deed of loan, as the case may be. Acts 2021 441 (e) in section 48A, by adding the following new subsections –   7KH UHJLVWUDWLRQ GXW\ RQ WKH ¿UVW UHJLVWUDWLRQ of an electric auto cycle or motorcycle purchased before

31 March 2021, shall be subject to a reduction of 50 per cent on the values stated in Sub-part C of Part VI of the First Schedule, provided the deed is registered on or before

31 December 2021. Home Ownership Scheme (4) (a) In this subsection – “NRF” means the National Resilience Fund established under the Finance and Audit (National Resilience Fund) Regulations 2012; “Scheme” means the Home Ownership Scheme. (b) There shall be set up for the purposes of this Act a Home Ownership Scheme. (c) Subject to paragraphs (d), (e) and (f), the Registrar-General shall pay to an eligible purchaser, 5 per cent RIWKHGHFODUHGYDOXHRIDSURSHUW\ZKLFKTXDOL¿HVXQGHUWKH Scheme, where the deed of transfer in respect of that property has been signed and registered – (i) during the period starting on 1 July 2021 and ending on 30 June 2022; or (ii) during the period starting on 1 July 2022 and ending on 30 June 2024, provided that the transfer, subject matter of the deed, has previously been witnessed by a document, whether a notarial deed or a document under private signature,

442 Acts 2021 in the form of a reservation or a transfer under condition precedent (clause suspensive) signed and registered during the period starting on

1 July 2021 and ending on 30 June 2022. (d) The amount under paragraph (c) shall not, in any case, exceed 500,000 rupees in respect of the transfer of a property. (e) Where an acquisition is made under VEFA in the manner set out in paragraph (h)(i), the declared value shall be deemed to be the amount paid by the purchaser under the VEFA agreement during the period starting on 1 July 2021 and ending on 30 June 2024. (f) Where a property has been purchased jointly by husband and wife or by brothers and sisters, the payment shall be made in the bank account provided in paragraph (n)(v). (g) A property will qualify under the Scheme provided that it is – (i) a portion of freehold bare land for the sole purpose of constructing a residential building; (ii) the right to construct a residential building on top of an existing building (droit de surélévation) together with its quote-part on a freehold land; (iii) a residential lot which is the subject of a duly registered and transcribed deed witnessing a règlement de co-propriété in accordance with articles 664 and 664-1 to 664-94 of the Code Civil Mauricien; Acts 2021 443 (iv) a portion of freehold land with a residential building thereon; or (v) such other property as may be prescribed. (h) A property under paragraph (g) includes – (i) residential property which is being acquired on the basis of a plan, or during the construction phase, governed by the provisions of a vente à terme or vente en l’état futur d’àchèvement (VEFA), as the case may be, in accordance with articles 1601-1 to 1601-45 of the Code Civil Mauricien; (ii) residential property situated on Pas Géométriques or a residential property acquired under the Economic Development Board (Real Estate Development Scheme) Regulations 2007, the Economic Development Board (Smart City Scheme) Regulations 2015, Economic Development Board (Property Development Scheme) Regulations 2015 or the Economic Development Board (Invest Hotel Scheme) Regulations 2015; and (iii) freehold residential building which stands on leasehold land. (i) In paragraph (g) – “property” does not include – (a) the construction of a residential building governed by the provisions of a société d’attribution;

444 Acts 2021 (b) leasehold land or leasehold residential building; (c) a social housing unit of the National Housing Development Co. Ltd, the National Empowerment Foundation or the New Social Living Development Ltd; (d) bare residential land of an extent exceeding 4,220.87 square metres (one arpent) or where the total area of a plot of land, on which stands a residential building, exceeds 4,220.87 square metres (one arpent); (e) a property which has been the subject of a deed of prescription; (f) acquisition of an interest or a right in a property such as usufruct and life rights; and (g) such other property as may be prescribed. (j) A purchaser shall qualify for a payment under paragraph (c) provided that he is a citizen of Mauritius. (k) A purchaser shall not qualify for a refund under paragraph (c) where – (i) he acquires a residential property – (A) in co-ownership, except where the other co-owner is the spouse of the purchaser or the co-owners are brothers and sisters; (B) from an ascendant or a descendant; (C) from a co-heir of a deceased person; (D) by inheritance; Acts 2021 445 (E) from a spouse; (F) from a brother or sister; (ii) the transfer of property does not result in an effective change in ownership of that property; (iii) the transfer is made by way of donation or a nominal price; (iv) immovable property acquired during the period of legal community of goods and property referred to in Article 1402 of the Code Civil Mauricien is transferred between former spouses following a divorce. (l) A deed of transfer referred to in paragraph (c) and presented for registration after the commencement of this subsection shall contain a declaration, at the end of the deed RI WUDQVIHU WR WKH HIIHFW WKDW WKH SXUFKDVHU TXDOL¿HV IRU WKH payment under the Scheme. (m) The declaration under paragraph (l) shall read as follows – ³7KHSXUFKDVHUKHUHE\GHFODUHVWKDWKHTXDOL¿HV for the payment of the 5 per cent under the Home Ownership Scheme in compliance with section 48A(4) of the Registration Duty Act.” (n) Every purchaser who has made a declaration under paragraph (l) shall make an application to the Registrar-General, in such form as the Registrar-General may approve, giving the following information – (i) the date of acquisition of the property;

446 Acts 2021 (ii) the transcription volume number; (iii) his name; (iv) his residential address; (v) his bank account number and other banking details; and (vi) such other information as the Registrar- General may require. (o) The applicant shall send, electronically, the GXO\¿OOHGDSSOLFDWLRQIRUPWKURXJKWKHQRWDU\HIIHFWLQJWKH transaction within 3 months from the date of registration of the deed of transfer. (p) Where a property is acquired in co-ownership, the application form shall be signed by all co-owners. (q) Any payment made under the Scheme shall be ¿QDQFHGE\15) (r) The Registrar-General shall, within 5 working days from the end of the month in which the applications are received – (i) compile a list of applications received; (ii) verify the applications based on available information in RDDS; and (iii) transmit qualifying applications and amount of funds required to effect payment under the Scheme to NRF. (s) The Registrar-General shall, on receipt of funds from NRF, instruct the Accountant-General to effect payment WRHOLJLEOHEHQH¿FLDULHVE\EDQNWUDQVIHU Acts 2021 447 W  :KHUHWKH5HJLVWUDU*HQHUDOLVVDWLV¿HGWKDWWKH sole or dominant purpose of any arrangement which involves one or more transactions on properties is to increase the GHFODUHG YDOXH RI WKH SURSHUW\ WR EHQH¿W IURP DQ LQFUHDVHG payment under the Scheme, he may, without prejudice to the validity of such transactions, make an assessment of the amount of excess payment made under paragraph (c) and claim such amount from the purchaser. (u) Where a property in respect of which payment has been made under paragraph (c) is subsequently transferred within a period of one year from the date of registration of acquisition of the property, the Registrar-General shall claim the amount paid under paragraph (c) from the purchaser. (v) Where a claim is made under paragraphs (t) or (u) and the purchaser fails to pay the amount claimed, sections 44A, 45, 45B and 45C shall apply with such PRGL¿FDWLRQVDGDSWDWLRQVDQGH[FHSWLRQVDVPD\EHQHFHVVDU\ for the recovery of the amount unpaid. Home Loan Payment Scheme (5) (a) In this subsection – “NRF” means the National Resilience Fund established under the Finance and Audit (National Resilience Fund) Regulations 2012; “Scheme” means the Home Loan Payment Scheme; “secured housing loan” means a loan contracted for the construction of a residence or part of a residence and used as a residential unit and VHFXUHG E\ D PRUWJDJH RU ¿[HG FKDUJH RQ immovable property”;

448 Acts 2021 “residence” means a residential unit constructed on a freehold bare land and or on top of an existing building. (b) There shall be set up, for the purposes of this Act, a Home Loan Payment Scheme. (c) Subject to paragraphs (d), (e) and (l), the Registrar-General shall pay to an eligible borrower SHUFHQWRIWKHDPRXQWGLVEXUVHGZKLFKTXDOL¿HVXQGHUWKH Scheme where the deed witnessing a loan has been signed and registered during the period starting on 1 July 2021 and ending on 30 June 2022. (d) Where a secured housing loan has been contracted jointly by a person and his spouse, the payment shall be made to the bank account provided in paragraph (n)(i)(E). (e) The amount under paragraph (c) shall, in respect of a secured housing loan, not in any case exceed 500,000 rupees. (f) A secured housing loan shall qualify under the Scheme provided that it is – (i) contracted for the sole purpose of constructing and or completing the construction of a residence; (ii) signed and registered during the period starting on 1 July 2021 and ending on

30 June 2022; (iii) a secured housing loan contracted from – (A) a bank or a non-bank deposit taking institution under the Banking Act; Acts 2021 449 (B) an insurance company under the Insurance Act; (C) the Sugar Industry Pension Fund; (D) the Employees Welfare Fund; (E) the Statutory Bodies Family Protection Fund; or ) VXFK RWKHU ¿QDQFLDO LQVWLWXWLRQ DV may be prescribed. (g) A secured housing loan shall be provided with a PRUWJDJHRU¿[HGFKDUJHRQLPPRYDEOHSURSHUW\DVFROODWHUDO (h) A secured housing loan for the following purposes shall not qualify under the Scheme – L D ORDQ FRQWUDFWHG IRU UH¿QDQFLQJ RI DQ existing housing loan; (ii) a loan contracted by a non-citizen; (iii) a loan contracted for the renovation of an existing residence; and (iv) any other such exclusion as may be prescribed. (i) A borrower shall qualify for a payment under paragraph (c) provided that he is a citizen of Mauritius and is aged 18 years or above. (j) A borrower shall qualify under the Scheme, irrespective of his income. (k) No limit on the number of loans contracted by a person shall apply, provided that a payment under the Scheme does not exceed 500,000 rupees in respect of every applicant. (l) Payment under the Scheme shall be made on the amount of loan disbursed up to 30 June 2024.

450 Acts 2021 (m) A deed of loan under paragraph (c) and presented after the commencement of this section shall, at the end of the deed, contain the following declaration – “The borrower hereby declares that he is contracting the loan for the construction of a residence or part of a residence to be used as a UHVLGHQWLDOXQLWDQGTXDOL¿HVIRUWKHSD\PHQWRI 5 per cent under the Home Loan Payment Scheme under section 48A(5)(c) of the Registration Duty Act.” Q $¿QDQFLDOLQVWLWXWLRQVKDOO± (i) when registering a deed of loan, submit electronically an application form within 3 months from the date of registration of the deed of loan, in such form as the Registrar-General may approve and duly signed by the borrower, for payment, giving the following information – (A) date of registration of deed of loan; (B) Inscription Volume Number; (C) his name; (D) his residential address; (E) his bank account number and other banking details; (F) such other information as the Registrar-General may require; (ii) together with the application form under VXESDUDJUDSK L  SURYLGH D FHUWL¿FDWH certifying the amount of loan disbursed up to 30 June 2024. Acts 2021 451 (o) Any payment made under the Scheme shall be ¿QDQFHGE\15) (p) The Registrar-General shall, within 5 working days from the end of the month in which the applications are received – (i) compile a list of applications received; (ii) verify the applications based on available information in RDDS; and (iii) transmit qualifying applications and amount of funds required to effect payment under the Scheme to NRF. (q) The Registrar-General shall, on receipt of funds from NRF, instruct the Accountant-General to effect payment WRHOLJLEOHEHQH¿FLDULHVE\EDQNWUDQVIHU (r) Where a secured housing loan in respect of which payment has been made under paragraph (c) is subsequently used by a borrower for a purpose other than for the construction or completion of his residence, the Registrar-General shall claim the amount paid under paragraph (c) from the borrower. (s) Where a claim is made under paragraph (r) and the borrower fails to pay the amount claimed, the Registrar-General shall apply sections 44A, 45, 45B and 45C ZLWKVXFKPRGL¿FDWLRQVDGDSWDWLRQVDQGH[FHSWLRQVDVPD\ be necessary for the recovery of the amount unpaid. (f) in the First Schedule, in Part IV, in item 4 – (i) in sub-item (a) – (A) by inserting, after the words “the Integrated Resort Scheme”, the words “, the Real Estate Scheme”;

452 Acts 2021 (B) by deleting the words “set up under the Real Estate Development Scheme”; (ii) by repealing sub-item (b). 78. Registration of Associations Act amended The Registration of Associations Act is amended – (a) in section 9(3), by deleting the words “3,000 rupees” and replacing them by the words “45,000 rupees”; (b) in section 14K(2), by inserting, after the words “Where the Registrar intends to impose an administrative sanction”, the words “under section 14A(1)(d)(i), (ii) or (iii)”; (c) in section 14L(1), by deleting the words “section 14K” and replacing them by the words “section 14K(3)”; (d) in section 19(2)(b), by deleting the words “1,000 rupees” and “4,000 rupees” and replacing them by the words “15,000 rupees” and “60,000 rupees”, respectively; (e) in section 31, by repealing subsection (3) and replacing it by the following subsection – (3) The Registrar may undertake outreach and educational programmes to raise and deepen awareness among such associations as he may consider appropriate and the donor community on the potential vulnerabilities of the VHFWRU WR WHUURULVP ¿QDQFLQJ DEXVH DQG WHUURULVP ¿QDQFLQJ risks and the measures that they can take to protect themselves against such abuse. 79. Rivers and Canals Act amended The Rivers and Canals Act is amended, in section 25, by adding the following new subsection – (3) (a) This section shall not apply to a local authority, NDU, RDA and any other stakeholder, designated by the Land Drainage Authority for the implementation of drain projects, Acts 2021 453 which carries out works along any river, stream or run of water that is public property. (b) In paragraph (a) – “drain projects” includes – D ZRUNVWRLPSURYHWKHÀRZRIWKHZDWHUSDWK including desilting, dredging, construction of embankments and retaining walls for protection against soil erosion in rivers, streams, rivulets and natural water paths; (b) construction of bridges, culverts and fords along watercourses and river mouths; (c) removal of obstruction and sharp bends in rivers and rivulets, amongst others; “Land Drainage Authority” means the Land Drainage Authority established under section 3 of the Land Drainage Authority Act; “local authority”, “NDU” and “RDA” have the same meaning as in section 2 of the Land Drainage Authority Act. 80. Road Development Authority Act amended The Road Development Authority Act is amended – (a) in section 7 (2) – (i) in paragraph (b), by deleting the words “public infrastructure” and replacing them by the word “roads”; (ii) by inserting, after paragraph (e), the following new paragraphs – (ea) a representative of the Ministry responsible for the subject of lands; (eb) a representative of the Land Drainage Authority;

454 Acts 2021 (b) in section 10(2), by deleting the word “Five” and replacing it by the word “Seven”.  5RDG7UDI¿F$FWDPHQGHG 7KH5RDG7UDI¿F$FWLVDPHQGHG± (a) in section 22 – (i) in subsection (10), in paragraph (a), by inserting, after the words “subject to paragraph (aa)”, the words “and subsection (10A),”; (ii) by inserting, after subsection (10), the following new subsection – (10A) (a) Where, on account of the COVID-19 period for the year 2021, a licence expires on 31 March 2021, 30 April 2021, 31 May 2021 or such further date as may be prescribed, the owner or actual owner of the motor vehicle or trailer shall not be liable to a surcharge of 50 per cent on the amount of the tax prescribed for that vehicle or trailer, provided that the licence is renewed not later than 31 August 2021 or such further date as may be prescribed. (b) Where, on account of the COVID-19 period for any other year, a licence expires during the COVID-19 period or such further date as may be prescribed, the owner or actual owner of the motor vehicle or trailer shall not be liable to a surcharge of 50 per cent on the amount of the tax prescribed for that vehicle or trailer, provided that the licence is renewed not later than such date as may be prescribed. Acts 2021 455 (b) in section 191 – (i) in subsection (1) – (A) by deleting the words “Subject to subsections (1A) and (1B), where” and replacing them by the words “Subject to subsections (1A), (1B) and (IC), where”; (B) in paragraph (a), by deleting the words “within 28 days from” and replacing them by the words “not later than 28 days after”; (C) in paragraph (b), by deleting the words “within 28 days from” and replacing them by the words “not later than 28 days after”; (ii) by repealing subsection (1A) and replacing it by the following subsection – (1A) (a) For the purpose of the COVID-19 period for the year 2020, where – (i) before or during the COVID-19 period, a person FRPPLWVDQRIIHQFHVSHFL¿HG in the second column of the Fourth Schedule and elects to accept an FPN; and (ii) the period of 28 days to pay WKH DSSURSULDWH ¿QH H[SLUHV during the COVID-19 period, WKHSHUVRQVKDOOSD\WKHDSSURSULDWH¿QHQRWODWHUWKDQ 28 days after the COVID-19 period lapses.

456 Acts 2021 (b) Where, before or during the COVID-19 period for the year 2020, a person commits DQRIIHQFHVSHFL¿HGLQWKHVHFRQGFROXPQRIWKH)RXUWK Schedule and refuses to accept an FPN – L WKH SROLFH RI¿FHU URDG WUDQVSRUW LQVSHFWRU RU WUDI¿F warden who detects the offence shall serve the FPN not later than 14 days after the COVID-19 period lapses LQ WKH PDQQHU VSHFL¿HG LQ subsection (1)(b); and (ii) the person on whom the FPN is served shall pay the DSSURSULDWH¿QHQRWODWHUWKDQ 28 days after the COVID-19 period lapses. (iii) by repealing subsection (1B) and replacing it by the following subsection – (1B) (a) For the purpose of the COVID-19 period for the year 2021, where – (i) before or during the COVID-19 period, a person FRPPLWVDQRIIHQFHVSHFL¿HG in the second column of the Fourth Schedule and elects to accept an FPN; and (ii) the period of 28 days to pay WKH DSSURSULDWH ¿QH H[SLUHV during the COVID-19 period, WKHSHUVRQVKDOOSD\WKHDSSURSULDWH¿QHQRWODWHUWKDQ 28 days after the commencement of this subsection or such later date as may be prescribed. Acts 2021 457 (b) Where, before or during the COVID-19 period for the year 2021, a person commits DQRIIHQFHVSHFL¿HGLQWKHVHFRQGFROXPQRIWKH)RXUWK Schedule and refuses to accept an FPN – L WKH SROLFH RI¿FHU URDG WUDQVSRUW LQVSHFWRU RU WUDI¿F warden who detects the offence shall, in the manner VSHFL¿HGLQVXEVHFWLRQ  E  serve the FPN not later than 14 days after the commencement of this subsection or such later date as may be prescribed; and (ii) the person on whom the FPN is served shall pay WKH DSSURSULDWH ¿QH QRW later than 28 days after the commencement of this subsection or such later date as may be prescribed. (iv) by inserting, after subsection (1B), the following new subsection – (1C) (a) For the purpose of the COVID-19 period for any other year, where – (i) before or during the COVID-19 period, a person FRPPLWVDQRIIHQFHVSHFL¿HG in the second column of the Fourth Schedule and elects to accept an FPN; and

458 Acts 2021 (ii) the period of 28 days to pay WKH DSSURSULDWH ¿QH H[SLUHV during the COVID-19 period, WKHSHUVRQVKDOOSD\WKHDSSURSULDWH¿QHQRWODWHUWKDQ 28 days after the COVID-19 period lapses or such later date as may be prescribed. (b) Where, before or during the COVID-19 period for any other year, a person commits DQ RIIHQFH VSHFL¿HG LQ WKH VHFRQG FROXPQ RI WKH Fourth Schedule and refuses to accept an FPN – L WKH SROLFH RI¿FHU URDG WUDQVSRUW LQVSHFWRU RU WUDI¿F warden who detects the offence shall, in the manner VSHFL¿HGLQVXEVHFWLRQ  E  serve the FPN not later than 14 days after the COVID-19 period lapses or such later date as may be prescribed; and (ii) the person on whom the FPN is served shall pay the DSSURSULDWH¿QHQRWODWHUWKDQ 28 days after the COVID-19 period lapses or such later date as may be prescribed. (c) in section 192, in subsection (1), by deleting the words “within 28 days or not later than 28 days after the COVID-19 period lapses, as the case may be” and replacing them by the words “not later than 28 days after the date of the offence under section 191(1)(a) or not later than the end of the period VSHFL¿HG RU SUHVFULEHG XQGHU VHFWLRQ  $ D  ,% D  RU (IC)(a), as the case may be”; Acts 2021 459 (d) in section 195 – (i) in subsection (1) – (A) by deleting the words “Subject to subsections (1A) and (1B),” and replacing them by the words “Subject to subsections (1A), (1B) and (1C),”; (B) by deleting the words “, within 14 days,” and replacing them by the words “, not later than 14 days after the date of the date of the offence,”; (C) in paragraph (a), by deleting the words “within 28 days as from” and replacing them by the words “not later than 28 days after”; (D) in paragraph (c), by deleting the words “within 14 days as from” and replacing them by the words “not later than 14 days after”; (ii) by repealing subsection (1A) and replacing it by the following subsection – (1A) (a) Where, before the COVID-19 period for the year 2020, an offence is detected pursuant to subsection (1) by means of a Photographic (QIRUFHPHQW 'HYLFH DQG WKH SROLFH RI¿FHU KDV QRW served a PEDN 14 days after the date of the offence, WKHSROLFHRI¿FHUVKDOOVHUYHWKH3('1QRWODWHUWKDQ 14 days after the COVID-19 period lapses. (b) Where, during the COVID-19 period for the year 2020, an offence is detected pursuant to subsection (1) by means of a Photographic (QIRUFHPHQW 'HYLFH D SROLFH RI¿FHU VKDOO VHUYH WKH PEDN not later than 14 days after the COVID-19 period lapses.

460 Acts 2021 (c) Where the time limit of 28 days VSHFL¿HG LQ VXEVHFWLRQ  D  H[SLUHV GXULQJ WKH COVID-19 period, the person on whom the PEDN is served shall, notwithstanding the last day to pay WKH DSSURSULDWH ¿QH PHQWLRQHG LQ WKH 3('1 SD\ WKH DSSURSULDWH ¿QH QRW ODWHU WKDQ  GD\V DIWHU WKH COVID-19 period lapses. (iii) by repealing subsection (1B) and replacing it by the following subsection – (1B) (a) Where, before the COVID-19 period for the year 2021, an offence is detected pursuant to subsection (1) by means of a Photographic (QIRUFHPHQW 'HYLFH DQG WKH SROLFH RI¿FHU KDV QRW served a PEDN 14 days after the date of the offence, WKHSROLFHRI¿FHUVKDOOVHUYHWKH3('1QRWODWHUWKDQ 14 days after the commencement of this subsection or such later date as may be prescribed. (b) Where, during the COVID-19 period for the year 2021, an offence is detected pursuant to subsection (1) by means of a Photographic (QIRUFHPHQW 'HYLFH D SROLFH RI¿FHU VKDOO VHUYH WKH PEDN not later than 14 days after the commencement of this subsection or such later date as may be prescribed. (c) Where the time limit of 28 days VSHFL¿HG LQ VXEVHFWLRQ  D  H[SLUHV GXULQJ WKH COVID-19 period for the year 2021, the person on whom the PEDN is served shall, notwithstanding the ODVW GD\ WR SD\ WKH DSSURSULDWH ¿QH PHQWLRQHG LQ WKH 3('1SD\WKHDSSURSULDWH¿QHQRWODWHUWKDQGD\V after the commencement of this subsection or such later date as may be prescribed. Acts 2021 461 (iv) by repealing subsection (IC) and replacing it by the following subsection – (IC) (a) Where, before the COVID-19 period for any other year, an offence is detected pursuant to subsection (1) by means of a Photographic (QIRUFHPHQW 'HYLFH DQG WKH SROLFH RI¿FHU KDV QRW served a PEDN 14 days after the date of the offence, WKHSROLFHRI¿FHUVKDOOVHUYHWKH3('1QRWODWHUWKDQ 14 days after the COVID-19 period lapses or such later date as may be prescribed. (b) Where, during the COVID-19 period for any other year, an offence is detected pursuant to subsection (1) by means of a Photographic (QIRUFHPHQW 'HYLFH D SROLFH RI¿FHU VKDOO VHUYH WKH PEDN not later than 14 days after the COVID-19 period lapses or such later date as may be prescribed. (c) Where the time limit of 28 days VSHFL¿HG LQ VXEVHFWLRQ  D  H[SLUHV GXULQJ WKH COVID-19 for any other year, the person on whom the PEDN is served shall, notwithstanding the last day to SD\WKHDSSURSULDWH¿QHPHQWLRQHGLQWKH3('1SD\ WKH DSSURSULDWH ¿QH QRW ODWHU WKDQ  GD\V DIWHU WKH COVID-19 period lapses or such later date as may be prescribed. (v) in subsection (3), by deleting the words “, within 28 days, or in case the time limit of 28 days expires during the COVID- 19 period, not later than 28 days after the COVID-19 period lapse” and replacing them by the words “not later than 28 days after the date of the offence under subsection (1)(a) or not later than the end of the period VSHFL¿HGRUSUHVFULEHGXQGHUVXEVHFWLRQ $ F  % F  or (1C)(c), as the case may be”;

462 Acts 2021 (vi) in subsection (3A)(b), by repealing subparagraph (i) and replacing it by the following subparagraph – (i) attend the appropriate District Court not later than 28 days from the date of the issue of the PEDN, or not later than the end of the period VSHFL¿HGRUSUHVFULEHGXQGHU subsection (1A)(c), (1B) (c) or (1C)(c), as the case may be”; (vii) in subsection (7), by deleting the words “or, in case the time limit of 14 days has expired during the COVID-19 period, not later than 14 days after the COVID-19 period lapses” and replacing them by the words ³ RU QRW ODWHU WKDQ  GD\V DIWHU WKH VSHFL¿HG RU prescribed period, as the case may be”. 82. Roads Act amended The Roads Act is amended – D LQVHFWLRQLQWKHGH¿QLWLRQRI³0LQLVWHU´E\GHOHWLQJWKH words “land transport” and replacing them by the word “roads”; (b) in section 24 – (i) in subsection (1)(g), by inserting, after the word ³IRRWEULGJH´ZKHUHYHULWDSSHDUVWKHZRUGV³À\RYHU or lighting pole”; (ii) in subsection (2), by inserting, in the appropriate DOSKDEHWLFDORUGHUWKHIROORZLQJQHZGH¿QLWLRQ± ³À\RYHU´ PHDQV D VWUXFWXUH ZKLFK FDUULHV RQH URDG over another; Acts 2021 463 83. Rose Belle Sugar Estate Board Act amended The Rose Belle Sugar Estate Board Act is amended by repealing section 21 and replacing it by the following section – 21. Financial year 7KH¿QDQFLDO\HDURIWKH%RDUGVKDOOVWDUWRQ-XO\DQGHQG on 30 June in the following year. 84. Social Integration and Empowerment Act amended The Social Integration and Empowerment Act is amended – D LQ VHFWLRQ  LQ WKH GH¿QLWLRQ RI ³SHUVRQ OLYLQJ LQ DEVROXWH poverty”, by repealing paragraph (a) and replacing it by the following paragraph – (a) one or more adults with or without children, as the case may be, living under the same roof as RQH KRXVHKROG DV VHW RXW LQ WKH ¿UVW FROXPQ RI the Schedule, whose assessed monthly income or assessed combined monthly income, as the case may be, does not exceed the corresponding amount VSHFL¿HGLQWKHVHFRQGFROXPQRIWKH6FKHGXOH (b) in section 6 – (i) in subsection (2), by deleting the words “an adult or, as the case may be, the 2 or 3 adults living under the same roof referred to” and replacing them by the words “one or more adults with or without children, as the case may be, living under the same roof as one household as set out”; (ii) in subsection (3) – (A) by deleting the words “2 or 3”; (B) by inserting, after the words “the amount VSHFL¿HG LQ WKH VHFRQG FROXPQ´ WKH ZRUGV “of the Schedule”;

464 Acts 2021 (c) by repealing the Schedule and replacing it by the following Schedule – SCHEDULE [Sections 2 and 6] Absolute Poverty Assessed monthly income/ combined assessed monthly income (Rs) One adult 3,000 One adult and one child 4,500 One adult and 2 children 6,000 One adult and 3 children 7,500 One adult and 4 children 9,000 One adult and 5 or more children 10,500 Two adults 6,000 Two adults and one child 7,500 Two adults and 2 children 9,000 Two adults and 3 or more children 10,500 Three adults 9,000 Three or more adults 10,500 Three or more adults and one or 10,500 more children 85. State Lands Act amended The State Lands Act is amended, in section 6 – (a) in subsection (2), by deleting the words “The rents” and replacing them by the words “Subject to subsection (2A), the rents”; Acts 2021 465 (b) by inserting, after subsection (2), the following new section – (2A) The annual rental shall be payable before the end of each year of the lease where the lease is in respect of – (a) a hotel, including a hotel under construction; (b) a guest house, tourist residence or domaine holding a tourist accommodation FHUWL¿FDWH LVVXHG XQGHU WKH 7RXULVP Authority Act; (c) the holder of a tourist enterprise licence or an operator holding a licence under the Tourism Authority Act; or (d) the operator of a seaplane or any other similar business. 86. Statutory Bodies (Accounts and Audit) Act amended The Statutory Bodies (Accounts and Audit) Act is amended – (a) in section 7, by repealing subsection (3) and replacing it by the following subsection – (3) The auditor shall, within 10 months of the end of HYHU\¿QDQFLDO\HDUDIWHUUHFHLSWRIWKHDQQXDOUHSRUWSXUVXDQW to subsection (2), submit the annual report and his audit report to the Board. (b) in the First Schedule, by deleting the following words – FIRST SCHEDULE [Section 2] and replacing them by the following words – SCHEDULE [Section 2] (c) in the newly numbered Schedule, by deleting the following item and its corresponding entry – Fishermen Investment Trust Fishermen Investment Trust Act

466 Acts 2021 87. Statutory Bodies Pension Funds Act amended The Statutory Bodies Pension Funds Act is amended, in the First Schedule, by inserting, in the appropriate alphabetical order, the following new item and its corresponding entry – Marathi-speaking Union 1 July 2021  6XJDU,QGXVWU\(I¿FLHQF\$FWDPHQGHG 7KH6XJDU,QGXVWU\(I¿FLHQF\$FWLVDPHQGHG± (a) by repealing section 13; (b) in section 13A – (i) in subsection (1), by deleting the words “sugar cane and bagasse” and replacing them by the words “biomass from such sources as may be prescribed”; (ii) in subsection (3) – (A) in paragraph (a) – (I) by inserting, after the words “as may be prescribed”, the words “and the proceeds from any trash commodity”; (II) by inserting, after the words “Sugar Cane Sustainability Fund”, the words “and operated and managed under different portfolios for different types of biomass”; (B) in paragraph (b), by deleting the words “may be prescribed” and replacing them by the words “shall be prescribed for the different types of biomass”; (iii) in subsection (4), by inserting, after the word “planters”, the words “or producers, as the case may be”; LY  LQ VXEVHFWLRQ   LQ WKH GH¿QLWLRQ RI ³SODQWHU´ E\ deleting the words “31 May 2015” and replacing them by the words “31 May 2015 or any planter producing biomass from such sources as may be prescribed”; Acts 2021 467 (c) in section 13B – (i) in the heading, by deleting the words “Sugar Cane Industry Based” and replacing them by the word “National”; (ii) in subsection (1) – (A) by deleting the words “Renewable Sugar Cane Industry Based Biomass Framework” and “from biomass” and replacing them by the words “Renewable National Biomass Framework” and “from such sources of biomass as may be prescribed”, respectively; (B) by deleting the words “, generated by the sugar cane industry”; (iii) in subsection (2), by deleting the words “Sugar Cane Industry Based” and replacing them by the word “National”; (d) in section 29 (1)(a), by adding the following new subparagraph – (xxi) the construction of buildings by the holder of an investment FHUWL¿FDWH LVVXHG E\ WKH (FRQRPLF Development Board – (A) for the manufacture of pharmaceutical products or medical devices; or (B) the conduct of clinical and pre-clinical trials; (e) by repealing the Sixth Schedule.

468 Acts 2021 89. Sugar Insurance Fund Act amended The Sugar Insurance Fund Act is amended by inserting, after section 56A, the following new section – 56B. Temporary measures for crop year starting on 1 June 2019 and ending on 31 May 2020 For the crop year starting on 1 June 2019 and ending on

31 May 2020 and – (a) notwithstanding section 24(4), the difference between the general insurance premium and the provisional estimate made under section 24(2) shall be recovered– (i) through the Syndicate on or before 15 July 2021; or (ii) from the insured after 15 July 2021; (b) notwithstanding section 25 (1), (4) and (5) – (i) where the total sugar accrued for a prescribed area is not more than the prescribed percentage of the total insurable sugar for the prescribed area on account of the occurrence of all or any of the following events – (A) cyclone; (B) drought; or (C) excessive rainfall, the Board may not later than 15 June 2021, declare that crop year to be an event year on account of all or any of these events; (ii) where no declaration is made under subparagraph (i), an insured may request, in writing, and not later than

15 July 2021, the Board to make a declaration; or Acts 2021 469 (iii) where a request for a declaration is made under subparagraph (ii), the Board shall, not later than

31 August 2021 or such later date as the Board may, by regulations, appoint, make a declaration or refuse to make it. 90. United Nations (Financial Prohibitions, Arms Embargo and Travel Ban) Sanctions Act 2019 amended The United Nations (Financial Prohibitions, Arms Embargo and Travel Ban) Sanctions Act 2019 is amended – (a) in section 2, by inserting, in the appropriate alphabetical RUGHUWKHIROORZLQJQHZGH¿QLWLRQ± “investigatory authorities” has the same meaning as in the Financial Intelligence and Anti-Money Laundering Act; (b) in section 9(1), by inserting, after the words “The National Sanctions Committee shall”, the words “, on its own initiative or upon a request by any person”; (c) in section 13(2), by deleting the word “Committee”; (d) in section 23(4), by deleting the words “Any person” and replacing them by the words “Notwithstanding any FRQ¿GHQWLDOLW\SURYLVLRQLQDQ\HQDFWPHQWDQ\SHUVRQ´ (e) in section 25(2)(a), by deleting the word “Where” and UHSODFLQJLWE\WKHZRUGV³1RWZLWKVWDQGLQJDQ\FRQ¿GHQWLDOLW\ provision in any enactment, where”; (f) in section 26(4), by deleting the words “in 2 newspapers” and replacing them by the words “by electronic means and in a daily newspaper”. 91. Utility Regulatory Authority Act amended The Utility Regulatory Authority Act is amended – (a) in section 2 – (i) by inserting, in the appropriate alphabetical order, the IROORZLQJQHZGH¿QLWLRQV± “Central Electricity Board” means the Central

470 Acts 2021 Electricity Board constituted under the Central Electricity Board Act; “Central Water Authority” means the Central Water Authority constituted under the Central Water Authority Act; “Waste Water Management Authority” means the Waste Water Management Authority constituted under the Waste Water Management Authority Act; LL  E\ DGGLQJ WKH IROORZLQJ QHZ GH¿QLWLRQ WKH IXOO VWRS DW WKH HQG RI WKH GH¿QLWLRQ RI ³ZDWHU VHUYLFHV´ EHLQJ deleted and replaced by a semicolon – “wayleave” means consent for the applicant to install, and keep installed, the electric lines, equipment, poles, water pipes and appurtenances, and the conduit on, under or over the land and to have access to the land for the purpose of inspecting, maintaining, adjusting, repairing, altering, replacing or removing the electric lines, equipment, poles, water pipes and appurtenances and the conduit. (b) in section 6(1), by adding the following new paragraph, the full stop at the end of paragraph (l) being deleted and replaced by the words “; and” and the word “and” at the end of paragraph (k) being deleted – (m) may determine a notice for grant of wayleave by the Central Electricity Board, the Central Water Authority or the Waste Water Management Authority. (c) by inserting, after section 6, the following new section – 6A. Determination of notice for grant of wayleaves (1) Where the Central Electricity Board, Central Water Authority or Waste Water Management Authority have submitted a notice for the grant of wayleave, the Authority shall determine such notice in accordance with subsection (2). Acts 2021 471 (2) On receipt of a notice under subsection (1), the Authority shall, in writing, require – (a) the occupier of the land; and (b) where the occupier is not the owner of the land, the owner, to show cause, within 7 days of the date of service of the notice, why the necessary wayleave should not be granted. (3) The Authority shall, within 14 days from the date of the application, inform all the concerned parties of its decision. (d) in section 8 – (i) by repealing subsection (2) and replacing it by the following subsection – (2) The Board shall consist of – (a) a Chairperson, to be appointed in accordance with section 9; and (b) 6 Commissioners, to be appointed by the Minister on such terms and conditions as he may determine. (ii) by adding the following new subsection – (3) Three out of the 6 commissioners shall include a representative of – (a) the Ministry responsible for the VXEMHFWPDWWHURI¿QDQFH (b) the Ministry responsible for the subject matter of public utilities; F WKH$WWRUQH\*HQHUDO¶V2I¿FH

472 Acts 2021 (e) in section 9 – (i) in the heading, by deleting the words “and Commissioners”; (ii) by deleting the words “and Commissioners”; (f) in section 11(4), by deleting the words “and every Commissioner”; (g) in section 12 – (i) in subsection (1), by deleting the words “or Commissioner”, wherever they appear; (ii) in subsection (4) – (A) by deleting the words “or a Commissioner” wherever they appear; (B) by deleting the words “or the Commissioner, as the case may be”; (h) in section 13 – (i) in subsection (3), by deleting the words “3 Commissioners” and replacing them by the words “6 Commissioners”; (ii) in subsection (7), by deleting the words “2 Commissioners” and replacing them by the words “3 Commissioners”; (iii) in subsection (10), by deleting the words “or any Commissioner”. (i) in the First Schedule – (i) in Part A, by inserting, in the appropriate alphabetical order, the following new items – Central Electricity Board Act Central Water Authority Act Wastewater Management Authority Act Acts 2021 473 (ii) in Part B, by inserting, in the appropriate alphabetical order, the following new items – Waste Water Disposal Services Water Services 92. Value Added Tax Act amended The Value Added Tax Act is amended – (a) in section 8(2), by inserting, after the words “the Prevention of Corruption Act”, the words “, the Economic Development Board Act”; (b) in section 28A – (i) in subsection (1), by deleting the words “unless the Director-General applies ex parte for and obtains the authorisation of the Independent Tax Panel under the Mauritius Revenue Authority Act” and replacing them by the words “unless, in the opinion of the Director-General, the person has – (a) demonstrated fraudulent conduct; (b) wilfully neglected to comply with this Act; (c) not submitted a return under section 22; or (d) not submitted a return under section 23. (ii) by repealing subsections (2) and (3); (c) in section 29(1), by deleting the words “or in writing” and replacing them by the words “, in writing or electronically through such medium as the Director-General may approve”; (d) in section 31, by adding the following new paragraph, the full stop at the end of paragraph (b) being deleted and replaced by a semicolon – (c) attend a meeting through teleconferencing to give any information or explanation which the Director-General may require.

474 Acts 2021 (e) in section 37, by repealing subsection (5) and replacing it by the following subsection – (5) Subsection (3) shall not apply where a person has – (a) demonstrated fraudulent conduct; (b) wilfully neglected to comply with this Act; (c) not submitted a return under section 22; or (d) not submitted a return under section 23. (f) in section 65C(3)(b), by deleting the words “500,000 rupees” and replacing them by the words “300, 000 rupees”; (g) by repealing section 65E; (h) in section 69A – (i) in subsection (3), by deleting the words “subsection (3A)” and replacing them by the words “subsections (3A) and (3B)”; (ii) by inserting, after subsection (3A), the following new subsections – (3A) Where an application is received under subsection (1), the Director-General may, within 30 days of the receipt of the application, request the applicant to furnish such additional documents and information as he may require to give the ruling. (3B) Where the Director-General requests an applicant to submit any document or information in respect of an application under this section, the time limit for the ruling referred to in subsection (3) shall run from the date of the submission of all requested documents and information. Acts 2021 475 (i) in section 73 – (i) by repealing subsection (10A); (ii) by adding the following new subsection – (15) Notwithstanding this Act, where a UHJLVWHUHGSHUVRQLVDQ60(DVGH¿QHGLQVHFWLRQ% of the Income Tax Act, the date for the submission of a return and payment of value added tax for the month of February 2021 or part of that month shall, where applicable, be 15 July 2021. (j) in the First Schedule, in item 12, by deleting the words “and services provided in a residential care home registered with the Ministry responsible for the subject of social security”; (k) in the Second Schedule, by inserting, after the words “annual turnover”, the words “of taxable supplies”; (l) in the Fifth Schedule – (i) in item 2 – (A) in sub-item (eb), by deleting the words “, other than live poultry”; (B) by inserting, after sub-item (eb), the following new sub-item – (ec) live animals for training or breeding purposes; (C) by inserting, after sub-item (ff), the following new sub-item – (fg) boiled or steamed dumplings made XSRIPHDW¿VKVTXLGFUDEFKLFNHQ vegetables or milk, whether cooked or uncooked, prepared and supplied WR¿QDOFRQVXPHUV

476 Acts 2021 (ii) by deleting item 42 and replacing it by the following item – 42. Medical, hospital and dental services, including clinical laboratory services and services provided in a health institution, nursing care services and residential care services. (m) in the Ninth Schedule – (i) by deleting items 11 and 13; (ii) in item 14, by adding the following new sub-items – (3) National Empowerment Construction of Foundation social housing (4) New Social Living Construction of Development Ltd social housing (iii) by deleting items 16, 17, 19, 20, 21, 22, 23 and 24; (iv) by adding the following new items – 25. Any person who (1) Construction of a holds an Investment purpose-built building &HUWL¿FDWH LVVXHG or facility for the by the Economic activity listed in the Development Board ,QYHVWPHQW&HUWL¿FDWH under the Economic Development Board Act (2) At the time of setting up or expansion, as approved by the Economic Development Board, plant, machinery and equipment (excluding RI¿FH HTXLSPHQW furniture and vehicles) for the exclusive use for the activity listed in the ,QYHVWPHQW&HUWL¿FDWH Acts 2021 477 26. Any person engaged Construction of a purpose- in the construction built building for lease for of a purpose-built the activity listed in the building to be leased ,QYHVWPHQW&HUWL¿FDWH exclusively to a person who holds an ,QYHVWPHQW &HUWL¿FDWH issued by the Economic Development Board under the Economic Development Board Act 27. (a) Any person who (1) Construction of a holds an Investment purpose-built building &HUWL¿FDWH LVVXHG or facility for the by the Economic provision of tertiary Development Board education under the Economic (2) At the time of setting up Development Board or expansion, as approved Act and engaged in the by the Economic provision of tertiary Development Board – education (a) plant, machinery and equipment H[FOXGLQJ RI¿FH equipment, furniture and vehicles; and (b) i n f o r m a t i o n technology system and informtion related materials and equipment for the purpose of online education, for the exclusive use for the provision of tertiary education

478 Acts 2021 (b) Any person engaged Construction of purpose- in the construction of a built building for lease for purpose-built building the provision of tertiary for the provision of education tertiary education to be leased exclusively to a person engaged in the provision of tertiary education, who holds an ,QYHVWPHQW &HUWL¿FDWH issued by the Economic Development Board under the Economic Development Board Act (n) in the Twelfth Schedule, in Part VII – (i) in item 5, by deleting the words “5 million rupees” and replacing them by the words “3 million rupees”; (ii) in item 6, by deleting the words “3.5 million rupees” and replacing them by the words “one million rupees”; (iii) in item 8, by deleting the words “500,000 rupees” and replacing them by the words “300,000 rupees”; (iv) by inserting, after item 8, the following new item – 8A. The refund is applicable on the construction or  DFTXLVLWLRQRID¿UVWUHVLGHQFHRQO\ 93. Waste Water Management Authority Act amended The Waste Water Management Authority Act is amended – (a) in section 2, by inserting, in the appropriate alphabetical RUGHUWKHIROORZLQJQHZGH¿QLWLRQ± “wayleave” means consent for the applicant to install, and keep installed, the conduit on, under or over the land and Acts 2021 479 to have access to the land for the purpose of inspecting, maintaining, adjusting, repairing, altering, replacing or removing the conduit; (b) by inserting, after section 6, the following new section – 6A. Wayleaves (1) Where the Authority has reason to believe that it is necessary or expedient for it to install, and keep installed, the conduit on, under or over the land, the owner or occupier of the land, shall be given a notice by the Authority requiring him to grant the necessary wayleave within a period not exceeding 21 days. (2) Where the owner of the land is untraceable, the Authority shall serve a notice posted up in a conspicuous place on the land for a period not exceeding 21 days. (3) Where there is no response from the owner or occupier of the land following the issue of a notice under subsections (1) and (2), the Board may conduct such works as may be necessary and expedient in accordance with the notice. (4) Where the owner or occupier of the land, having been given a notice, by the Authority requiring him to grant the necessary wayleave within a period not exceeding 21 days VSHFL¿HGLQDQRWLFH± (a) has objected to give the wayleave before the end of that period; or (b) has given the wayleave subject to terms and conditions to which the Authority objects; and (c) where the Authority has been unable to reach an agreement with the owner or

480 Acts 2021 occupier of the land within a period of 60 days from the date of issue of the notice, the Authority may apply to the Utility Regulatory Authority for the determination of the notice to grant the wayleave. 94. Workers’ Rights Act 2019 amended The Workers’ Rights Act 2019 is amended – D LQVHFWLRQLQWKHGH¿QLWLRQRI³ZRUNHU´LQSDUDJUDSK F ± (i) by repealing subparagraph (iii) and replacing it by the following subparagraph – (iii) except in relation to sections 5, 17A, 26, 32 (1), (1A), (4), (5), (6) and (7), 34, 49, 50, 51A, 52, 53 and 57 and Parts VI, VII, VIII and XI, a person whose basic wage or salary is at a rate exceeding 600,000 rupees in a year; (ii) by repealing subparagraph (iv) and replacing it by the following subparagraph – (iv) a person performing atypical work whose basic wage or salary exceeds 600,000 rupees in a year, except in relation to sections 5, 26, 31 and 51A and Parts VI, VII, VIII, XI, XII and XIII; (b) in section 3(2) – (i) in paragraph (b)(i), by deleting the words “sections 5, 26(1),” and replacing them by the words “sections 5, 26(1), 51A,”; (ii) in paragraph (c)(i), by deleting the words “sections 5, 26(1),” and replacing them by the words “sections 5, 26(1), 51A,”; Acts 2021 481 (iii) by repealing paragraph (d) and replacing it by the following paragraph – (d) an atypical worker whose basic wage or salary exceeds 600,000 rupees in a year, except in relation to – (i) sections 5, 26, 31 and 51A; and (ii) Parts VI, VII, VIII, XI, XII and XIII; (iv) by adding the following new paragraph – (e) a worker who works from home and whose basic wage or salary exceeds 600,000 rupees in a year, except in relation to – (i) sections 5, 26, 31 and 51A; and (ii) Parts V, VI, VII, VIII, XI, XII and XIII. (c) in section 16 – (i) by repealing subsection (1) and replacing it by the following subsection – (1) Notwithstanding any provision to the contrary in the Code Civil Mauricien and any other enactment, where a worker and an employer agree to resolve a dispute concerning termination of employment or non-payment or short payment of remuneration, the worker and the employer shall enter into a compromise agreement. (ii) in subsection (2) – (a) in paragraph (a), by deleting the words “relevant agreement” and replacing them by the words “compromise agreement”;

482 Acts 2021 (b) by inserting, after paragraph (a), the following new paragraph, the word “or” at the end of paragraph (a) being deleted – (aa) the worker has not, prior to entering into the compromise agreement, received advice from a relevant independent adviser regarding the terms of the agreement and the effect of that agreement on his claim; or (d) in section 17 – (i) in subsection (1), by deleting the words “a worker performing atypical work” and replacing them by the words “deemed to be an atypical worker”; (ii) by repealing subsection (3) and replacing it by the following subsection – (3) In this section – “atypical worker” – (a) means a person aged 16 years or more, who – (i) is not employed under a standard agreement; (ii) works for one or more employers concurrently and is remunerated, on a time-rate or piece-rate basis or otherwise, by the employer or employers, as the case may be, for the work performed; or (iii) undertakes to perform personally any work for, or who offers his services to, another party to the contract; Acts 2021 483 (b) includes a person who – (i) performs work brokered through an online platform or through such other similar services; (ii) performs teleworking; (iii) performs works through an information technology system; or (iv) uses his personal equipment and tools to perform work or provide services; but (c) does not include – (i) a self-employed – (A) who holds a business registration number issued by the relevant authorities and personally operates a business or trade on his own account; (B) whose business or trade activity is his sole or main source of income; or (C) who employs another person to execute his work agreement; (ii) any other person whose working status is that of a person operating his own business or trade; (iii) a job contractor. (e) in section 24A – (i) in the heading, by adding the words “of year 2020”;

484 Acts 2021 (ii) by adding the following new subsection – (5) This section shall apply for the COVID-19 period of year 2020. (f) in section 33, by repealing subsection (1) and replacing it by the following subsection – (1) Subject to subsections (3), (4) and (5), every employer shall, as from the appointed date, pay to every worker in his employment, in addition to the actual wage or salary earned by the worker or such wage or salary as may be prescribed, an additional remuneration to compensate him for an increase in the cost of living. (g) by repealing section 35 and replacing it by the following section – 35. Application for protective order (1) Where, after making an enquiry or on being QRWL¿HGWKHVXSHUYLVLQJRI¿FHULVVDWLV¿HGWKDWDQHPSOR\HU has failed – (a) to pay any remuneration, notice, severance allowance or gratuity due to a worker or a group of workers; and (b) where a notice under section 121 is issued, to comply with the notice, WKHVXSHUYLVLQJRI¿FHUPD\ZKHUHKHFRQVLGHUVLWDSSURSULDWH apply to the Judge in Chambers for a protective order, on behalf of the worker or group of workers, against the employer and DQ\EDQNRURWKHU¿QDQFLDOLQVWLWXWLRQKROGLQJIXQGVRQEHKDOI of the employer, in the amount of the remuneration, notice, severance allowance or gratuity due. Acts 2021 485 (2) An application under subsection (1) shall be PDGHZKHUHWKHVXSHUYLVLQJRI¿FHU± (a) (i) has lodged a case before the Court on behalf of the worker or group of workers to claim notice, severance allowance or remuneration due to the worker or group of workers, as the case may be; LL  LV VDWLV¿HG IROORZLQJ DQ HQTXLU\ made, that remuneration due to a worker has not been paid by an employer whose enterprise is under receivership, administration or liquidation; LLL  LV QRWL¿HG WKDW DQ RUGHU IRU payment of remuneration, notice or severance allowance has been made by the Redundancy Board and there has been non-compliance with the order; and LY  LV VDWLV¿HG IROORZLQJ DQ HQTXLU\ made, that payment of gratuity due under section 99 or 100 has not been paid; and (b) (i) has reasonable grounds to believe that the employer may dispose of his property to the prejudice of the worker or group of workers to whom remuneration, notice, severance allowance or gratuity, as the case may be, is due; and

486 Acts 2021 LL  LVVDWLV¿HGWKDWWKHDPRXQWRUYDOXH of the property is proportionate to the amount due as remuneration, notice, severance allowance or gratuity, as the case may be. (3) In this section and in sections 36 and 39 – “remuneration” has the same meaning as in section 2; “severance allowance” – (a) means the severance allowance payable by order of the Court under section 70(1) or by order of the Redundancy Board under section 72, 72A or 74; (b) includes compensation payable pursuant to an agreement drawn under section 74. (h) in section 36, in subsection (1) – (i) by repealing paragraph (a) and replacing it by the following paragraph – (a) (i) payment of notice, severance allowance or remuneration is due; and (ii) where a notice under section 121 is issued, there is non-compliance with the notice; (ii) in paragraph (b), by deleting the words “remuneration is due” and replacing them by the words “subject to section 35(1), payment of notice, severance allowance or remuneration is due”; (iii) in paragraph (c), by deleting the words “remuneration Acts 2021 487 due” and replacing them by the words “notice, severance allowance or remuneration due”; (i) in section 39(2)(b)(i), by deleting the words “remuneration due” and replacing them by the words “notice, severance allowance or remuneration due”; (j) in section 40(2), by deleting the words “by the Supreme Court”; (k) in section 45(12), by inserting, after the words “COVID-19 period” wherever they appear, the words “for the year 2020”; (l) by inserting, after section 51, the following new section – 51A. Remuneration and leave related to Covid-19 vaccination or RT-PCR Test (1) The conditions relating to the payment of remuneration or grant of leave to a worker employed in an LQVWLWXWLRQVSHFL¿HGLQVXEVHFWLRQ  LQFLUFXPVWDQFHVZKHUH the worker cannot have access to his place of work pursuant to the Quarantine Act 2020 or any regulations made thereunder, shall be such conditions as may be prescribed. (2) In this section – “institution” means – (a) a crèche, a day care centre, a kindergarten; (b) a special education needs institution, a pre-primary school, a primary school, a private secondary school, a tertiary institution; (c) a vocational training centre and any other training institution; and (d) such other institution as may be prescribed. (m) in section 54(3), by inserting, after paragraph (a), the following new paragraph, the word “or” at the end of paragraph (a) being deleted – (aa) his contract of employment comes to an end;

488 Acts 2021 (n) in section 59 – (i) in subsection (1), by deleting the words “bus fare” and replacing them by the words “bus fare or light rail fare, as the case may be”; (ii) in subsection (2), by inserting, after the words “by bus”, the words “or light rail”; (iii) in subsection (3) – (A) in paragraph (a), by deleting the words “bus fare” and replacing them by the words “bus fare or light rail fare, as the case may be”; (B) in paragraph (b), by deleting the words “bus fare and if no bus” and replacing them by the words “bus fare or light rail fare, as the case may be, and if no bus or light rail service ”; (o) in section 61, in subsection (4), by deleting the words “Where a matter, in relation to the absence of the worker under VXEVHFWLRQ   LV UHIHUUHG WR DQ RI¿FHU RU WR WKH &RXUW´ DQG replacing them by the words “Subject to subsection (3), where a matter, in relation to the absence of a worker is referred to an RI¿FHURUWRWKH&RXUW´ (p) in section 64 – (i) in subsection (2) – (A) in paragraph (b)(iv), by deleting the words “within 7 days of the completion” and replacing them by the words “not later than 7 days after the completion”; (B) in paragraph (c), by deleting the words “within 7 days of” and replacing them by the words “not later than 7 days after”; (ii) in subsection (6), in paragraph (d), by deleting the words “within 7 days of” and replacing them by the words “not later than 7 days after”; Acts 2021 489 (iii) in subsection (10), by inserting, after the words “written request”, the words “from or on behalf of the worker”; (iv) in subsection (11)(b), by deleting the words “in paragraph (a)” and replacing them by the words “in paragraph (a), provided that the disciplinary hearing is completed not later than 60 days of the date of the ¿UVWRUDOKHDULQJ´ (q) in section 66, by repealing subsection (1) and replacing it by the following subsection – (1) Where an employer suspends a worker pending the outcome of – (a) an investigation carried out under section 64(3); or (b) disciplinary proceedings carried out on account of the worker’s alledged misconduct or poor performance, the employer shall pay the worker his basic salary for the period of suspension. (r) in section 69 – (i) in subsection (1) – (A) by deleting the words “subsection (2)” and replacing them by the words “subsections (2) and (3A)”; %  E\ GHOHWLQJ WKH ZRUGV ³DV VSHFL¿HG LQ WKLV section” and replacing them by the words “at the UDWHVSHFL¿HGLQVHFWLRQ´ (C) in paragraph (a), by deleting the word “agreement” and replacing it by the words “agreement in FLUFXPVWDQFHVVSHFL¿HGLQVHFWLRQ  ´

490 Acts 2021 (D) by repealing paragraph (b) and replacing it by the following paragraph – E XQGHU RQH RU PRUH ¿[HG term contract with the same employer and the employer terminates his agreement in FLUFXPVWDQFHV VSHFL¿HG LQ section 70(1); (ii) by repealing subsection (2) and replacing it by the following subsection – (2) No severance allowance shall be payable to a migrant worker or a non-citizen employed under RQHRUPRUHFRQWUDFWVRI¿[HGGXUDWLRQDWWKHH[SLU\RI his contracts. (iii) by inserting, after subsection (3), the following new subsection – (3A) (a) Where a worker whose basic wage or salary exceeds 600,000 rupees in a year is paid, at the end of every period of 12 months or at the end of each contract of employment of a determinate duration, a gratuity, compensation or such other payment, by whatever name called, in lieu of pension or in respect of his length of service, the worker shall not be entitled to the payment of any severance allowance on the expiry of each contract or the last contract. (b) Notwithstanding any provision to the contrary to this Act, a worker referred to in paragraph (a) shall not be considered to be in continuous employment where he is employed successively under one or more contracts of a determinate duration. Acts 2021 491 V LQVHFWLRQ  E\DGGLQJWKHIROORZLQJQHZGH¿QLWLRQWKH IXOOVWRSDWWKHHQGRIWKHGH¿QLWLRQRI³IXQGRUVFKHPH´EHLQJ deleted and replaced by a semicolon – “gratuity” includes a gratuity, a compensation or such other payment, by whatever name called, referred to in section 69(3A). (t) in section 72 – (i) in subsection (1A)(a), by deleting the words “any of his workers” and replacing them by the words “any of his workers or close down his enterprise”; (ii) by inserting, after subsection (5), the following new subsection – (5A) (a) Subject to subsections (1) and (3), an employer who intends to reduce the number of workers in his employment on the ground of restructuring for ¿QDQFLDOUHDVRQVPD\LQVWHDGRIDSSO\LQJIRU¿QDQFLDO assistance under subsection (1A)(b)(ii), give written notice to the Redundancy Board, together with a statement FRQWDLQLQJWKHLQIRUPDWLRQVSHFL¿HGLQSDUDJUDSK F DW least 30 days before the intended reduction. (b) The Board shall entertain a QRWL¿FDWLRQ IRU DQ LQWHQGHG UHGXFWLRQ JLYHQ XQGHU SDUDJUDSK D ZKHUHLWLVVDWLV¿HGWKDW± (i) the enterprise is over-indebted and not economically viable and any further debt would increase the risk of the enterprise being insolvent; and (ii) the restructuring may enable the enterprise to manage the repayment of its debts without being insolvent

492 Acts 2021 and to dispose of adequate FDVK ÀRZ WR FRQWLQXH LWV operations. (c) An employer who gives written notice under this section shall submit to the Board, in addition to the following information and documents, such additional information and documents as the Board may require – (i) information on the debtor’s assets and liabilities at the time of the application; LL  LQIRUPDWLRQ RQ WKH ¿QDQFLDO situation of the debtor and causes and extent of the GLI¿FXOWLHVRIWKHGHEWRU (iii) documentary evidence that the decision for restructuring and the restructuring plan have been approved by the Board of Directors of the enterprise or by the person in charge of the enterprise, as the case may be; (iv) a statement as to why the restructuring plan has a reasonable prospect of preventing insolvency and saving jobs; (v) the number of jobs to be saved. (d) Where the employer fails to SURYLGH WKH LQIRUPDWLRQ DQG GRFXPHQWV VSHFL¿HG LQ paragraph (c), the reduction of workforce shall be GHHPHGWREHXQMXVWL¿HG Acts 2021 493 (u) in section 72A (4) – (i) in paragraph (a), by deleting the words “Where the %RDUG¿QGV´DQGUHSODFLQJWKHPE\WKHZRUGV³6XEMHFW WRSDUDJUDSK G ZKHUHWKH%RDUG¿QGV´ (ii) by adding the following new paragraph – (d) Where a notice of intended reduction of workforce related to a business organisation is JLYHQWRWKH%RDUGDQGWKH%RDUGLVVDWLV¿HGWKDWWKH procedure adopted by the employer for the reduction of workforce is in the best interest of the business, the Board shall not order the employer to pay severance allowance. (v) in section 74 – (i) in subsection (1) – (A) in paragraph (a), by deleting the words “make orders” and replacing them by the words “subject to subsection (1A), make orders”; (B) in paragraph (b), by deleting the words “make such orders” and replacing them by the words “subject to subsection (1A), make such orders”; (ii) by inserting, after subsection (1), the following new subsection – (1A) (a) Where a notice is given to the Board under section 72(5) or (5A), the Board may – (i) with a view to promoting a settlement; and (ii) with the consent of the parties, provide a conciliation or mediation service to the parties ZLWKLQWKHGHOD\VSHFL¿HGLQVHFWLRQ  RU  

494 Acts 2021 (b) The Board may, in the course of any conciliation or mediation conducted under paragraph (a), explore the possibility of – (i) the workers being reinstated by the employer or re-engaged in another enterprise; (ii) providing training at the cost of the employer to develop their employability; or (iii) the employer paying to the workers a compensation of not less than 15 days’ remuneration for every period of 12 months of continuous employment, where the reduction is FRQVLGHUHGWREHMXVWL¿HG (c) (i) Where the parties reach a VHWWOHPHQWDVVSHFL¿HGLQSDUDJUDSK D DQDJUHHPHQW shall be drawn up in writing and signed or marked by the parties. (ii) The agreement shall have the same effect as an order of the Board. (d) (i) Where no agreement is reached, the Board shall continue and complete its SURFHHGLQJVZLWKLQWKHGHOD\VSHFL¿HGLQVHFWLRQ   or such longer delay as the parties may agree.   LL  :KHUH WKH %RDUG ¿QGV WKDW the reasons for the reduction or closing down are XQMXVWL¿HGWKH%RDUGVKDOOPDNHDQRUGHULQDFFRUGDQFH with section 72(10). Acts 2021 495 (w) in section 75 (9), by inserting, after the words “subsection (8)”, the words “and 72A (3)”; (x) in section 84 – (i) in subsection (1), by adding the following new paragraph, the full stop at the end of paragraph (d) being deleted and replaced by a semicolon – (e) he has, registered himself with the VXSHUYLVLQJRI¿FHUDIWHUWKHSHULRG VSHFL¿HG LQ SDUDJUDSK G  DQG KDV VKRZQFDXVHFHUWL¿HGE\DPHGLFDO FHUWL¿FDWHWKDW± (i) he was admitted to a hospital or other medical institution in Mauritius or abroad for treatment in connection with an illness or injury before the H[SLU\RIWKHVSHFL¿HGSHULRG and he was discharged after the expiry of that period; (ii) he has been granted sick leave for the purpose of convalescence after his discharge or was on sick leave immediately after his discharge; or (iii) he was bedridden during the VSHFL¿HGSHULRG (ii) in subsection (2A), by inserting, after the words “COVID-19 period”, the words “for the year 2020”; (iii) in subsection (7), by adding the following new paragraph, the full stop at the end of paragraph (b)

496 Acts 2021 being deleted and replaced by the words “; or” and the word “or” at the end of paragraph (a) being deleted – (c) declines, for the third consecutive time, an offer for a job or training, which is in accordance with his SUR¿OHDQGTXDOL¿FDWLRQV (iv) in subsection (8), by deleting the words “of the date RI KLV HPSOR\PHQW QRWLI\ WKH VXSHUYLVLQJ RI¿FHU accordingly” and replacing them by the words ³DFFRUGLQJO\QRWLI\WKHVXSHUYLVLQJRI¿FHULQZULWLQJ or electronically or in such other manner as the VXSHUYLVLQJRI¿FHUPD\GHWHUPLQHVSHFLI\LQJZKHWKHU he is gainfully employed on a full-time basis or otherwise”; (v) by repealing subsection (8A) and replacing it by the following subsection – $    7KH VXSHUYLVLQJ RI¿FHU VKDOO LQ the case of a worker who becomes gainfully employed on a full-time basis, within 7 days of the receipt of WKH QRWL¿FDWLRQ XQGHU VXEVHFWLRQ   LQIRUP WKH VXSHUYLVLQJRI¿FHURIWKH0LQLVWU\UHVSRQVLEOHIRUWKH VXEMHFWRIVRFLDOVHFXULW\RIWKDWQRWL¿FDWLRQ    7KH VXSHUYLVLQJ RI¿FHU RI WKH Ministry responsible for the subject of social security shall, on being informed under subsection (1), forthwith take such action as may be necessary to stop payment RIWKHWUDQVLWLRQXQHPSOR\PHQWEHQH¿WWRWKHZRUNHU (vi) by inserting, after subsection (8A), the following new subsections – (8B) Where a worker who becomes gainfully employed on a full-time basis for a period of at least Acts 2021 497 30 consecutive days fails to notify the supervising RI¿FHUXQGHUVXEVHFWLRQ  WKHZRUNHUVKDOOFRPPLW an offence. (8C) (a) Any worker who, after becoming gainfully employed on a full-time basis for a period of at least 30 consecutive days – (i) fails to notify the supervising RI¿FHUXQGHUVXEVHFWLRQ  DQG LL  FRQWLQXHV WR EHQH¿W IURP payment of the transition XQHPSOR\PHQWEHQH¿WLQWRD bank account, the worker shall refund the payment received to the Workfare Programme Fund, or request the bank to make the refund, within one month of the date of payment. (b) Any worker who fails to refund any payment received or to request the bank to make the refund under paragraph (a) shall commit an offence. (y) by inserting, after section 86, the following new sections – 86A. Refund by employer   D  7KH VXSHUYLVLQJ RI¿FHU VKDOO LQ ZULWLQJ request an employer to refund to the Workfare Programme Fund, within a period of one month from the receipt of the UHTXHVWWKHDPRXQWRIWUDQVLWLRQXQHPSOR\PHQWEHQH¿WSDLG to a worker whose employment was terminated by him, where he has reason to believe that – (i) during any period of at least 24 consecutive months or an aggregate period of at least 24 months within a period of

498 Acts 2021 36 months, the employer has terminated the employment of the worker more than once and has re-employed that worker on a new contract after a break of more than 28 days; and (ii) the number of days during which the worker was in the employment of the employer during the period of 24 months exceeds the number of days during which the worker was not in employment and was paid the transition unemployment EHQH¿W (b) In this subsection – “period of 24 months” means the SHULRG VWDUWLQJ IURP WKH GDWH RI WKH ¿UVW termination of the employment of the worker by the employer. (2) An employer who fails to comply with a written request sent to him under subsection (1) shall commit DQ RIIHQFH DQG VKDOO RQ FRQYLFWLRQ EH OLDEOH WR D ¿QH QRW exceeding 100,000 rupees. (3) In this section and in section 86 – ³VXSHUYLVLQJ RI¿FHU´ PHDQV WKH VXSHUYLVLQJ RI¿FHU UHVSRQVLEOH IRU WKH VXEMHFW RI VRFLDO security. 86B. Sharing of information (1) Notwithstanding any other enactment, the VXSHUYLVLQJ RI¿FHU VKDOO IRU WKH SXUSRVH RI FROOHFWLRQ DQG recovery of contributions by the Director-General under Acts 2021 499 section 17 of the National Savings Fund Act, share with the Director-General such information as he may require in respect of the worker and the employer, including the LQIRUPDWLRQVSHFL¿HGLQWKH(LJKWK6FKHGXOH (2) The Director-General shall not disclose any information obtained under subsection (1) to a third party. ] LQ VHFWLRQ  LQ WKH GH¿QLWLRQ RI ³ZRUNHU´ E\ DGGLQJ WKH following new subparagraph, the word “but” at the end of subparagraph (ii) being deleted and replaced by the word “and” and the word “and” at the end of subparagraph (i) being deleted – (iii) a jockey and track rider engaged in horse racing activity and such other grade or category of workers, as may be prescribed, employed in the horse racing industry; but (aa) in section 90, in subsection (1) – (i) in paragraph (c), by repealing subparagraph (i) and replacing it by the following subparagraph – (i) under the Statutory Bodies Pension Funds Act or the Sugar Industry Pension Fund Act; or (ii) in paragraph (e), by deleting the words “more that” and replacing them by the words “more than”; (ab) in section 109 – (i) by inserting, after subsection (1), the following new subsection – (1A) Notwithstanding any agreement or any provision to the contrary in any other enactment, an employer shall not require a worker to retire before the retirement age.

500 Acts 2021 LL  LQVXEVHFWLRQ  LQWKHGH¿QLWLRQRI³ZRUNHU´± (A) in paragraph (a), by deleting the word “scheme” and replacing it by the words “scheme or the Sugar Industry Pension Fund Act”; (B) by inserting, after paragraph (a), the following new paragraph – (aa) for the purpose of subsection (1A), any worker, irrespective of his rate of basic wage or salary; DF  LQ VHFWLRQ   J  E\ LQVHUWLQJ DIWHU WKH ¿JXUH ³´ WKH words “, 57(2), 64(10)”; (ad) in section 127(1) – (i) by numbering the existing paragraph as paragraph (a); (ii) by adding the following new paragraph – (b) For avoidance of doubt, in paragraph (a) – “worker” means a worker referred to in section 5(3) of the repealed Employment Rights Act. (ae) in the Seventh Schedule, in paragraph (3), by deleting the words “paragraph 1(a)” and replacing them by the words “paragraph 2(a)”. 95. Validation of resolution The resolution adopted by the National Assembly on 11 June 2021 is validated. 96. Savings (1) Notwithstanding any other enactment, every person employed by the Trust shall, on the commencement of this section, be dealt with in accordance with this section. Acts 2021 501 (2) Every person who, on the commencement of this section, is employed on the permanent and pensionable establishment of the Trust shall be entitled to be transferred to the permanent and pensionable establishment of the Fund on terms and conditions which shall be not less favourable than those of his previous employment. (3) The period of service of every person employed on the permanent and pensionable establishment of the Trust who is transferred to the Fund under subsection (2) shall be considered to be an unbroken period of service with the Fund. (4) No person employed on the permanent and pensionable establishment of the Trust shall, on account of his transfer to the Fund or any resulting change in his job title, be entitled to claim that his employment has been terminated or adversely affected in breach of any enactment. (5) In this section – “Fund” means the Seafarers’ Welfare Fund established under the Seafarers’ Welfare Fund Act; “Trust” means the means the Fishermen Investment Trust established under the repealed Fishermen Investment Trust Act. 97. Commencement (1) Sections 8(a) and (d), 9, 12(f) and (m), 14, 17(e), 30, 35(a) L  LY  LQVRIDU DV LW UHODWHV WR WKH GH¿QLWLRQV ³+RUVH 5DFLQJ 'LYLVLRQ´ ³UDFLQJ¿[WXUHV´DQG³YHWHULQDULDQ´DQG Y  E  H  I  J  K  L  M DQG (o), 39(j) and (l), 91(a), (b), (c) and (i), 93 and 96 shall come into operation RQDGDWHWREH¿[HGE\3URFODPDWLRQ (2) Section 10 shall come into operation on 1 January 2022. (3) Sections 15, 36(a)(i) and (b), 38(i), (j), (o), (p), (ai) and (ao)(ii)(B)(IV), 44(g), (h) and (i) insofar as it relates to item (zq) and (j), 77(d) and (e) insofar as it relates to subsections (4) and (5), 84 and 92(g) shall be deemed to have come into operation on 1 July 2021.

502 Acts 2021 (4) Section 15 insofar as it relates to paragraph (e) shall be deemed to have come into operation on 4 April 2020. (5) Section 18(a)(i) shall be deemed to have come into operation on 22 December 2020. (6) Sections 18(i)(i) and 19(c)(i)(C) and (D) shall come into operation on 1 November 2021. (7) Sections 18(k) and (p), 24(c), 35 (r) and 54(h) and (i) shall come into operation on 1 October 2021. (8) Section 18(o) shall be deemed to have come into operation on

23 March 2020. (9) Section 19(c)(i)(A) and (B) shall come into operation on

17 August 2021. (10) Sections 24(h) and (j)(ii), 38(aj), 44(a), (b), (c)(i) and (e)(i) and 77(a) and (b)(i) shall be deemed to have come into operation on

1 January 2021. (11) Sections 24(i)(ii)(A) and (j)(i), 38(q) and 54(h)(i) and (ii) insofar as it relates to subsection (19) shall be deemed to have come into operation on 1 November 2020. (12) Section 24(i)(ii)(B) and (iii) shall come into operation on

1 July 2022. (13) Sections 24(i)(ii)(C) and (D) and 92(f) and (n) shall be deemed to have come into operation on 12 June 2021. (14) Sections 25(d) and 94(y) shall be deemed to have come into operation on 1 January 2020. (15) Section 33(b) shall be deemed to have come into operation on

31 July 2021. Acts 2021 503 (16) Section 35(q), (u), (v), (w), (y) and (ae)(i) and (ii)(B) shall come into operation on 31 August 2020. (17) Section 35(ae)(ii)(A) shall come into operation on

1 September 2021. (18) Section 36(a)(ii) shall be deemed to have come into operation on 1 April 2020. (19) Section 38(c), (f), (n), (v), (x) and (af) shall be deemed to have come into operation in respect of the year of assessment commencing on 1 July 2021 and in respect of every subsequent year of assessment. (20) Section 38(d), (e), (t), (aa), (ac), (ao)(ii)(A) and (ap) shall be deemed to have come into operation in respect of the income year commencing on 1 July 2021 and in respect of every subsequent income year. (21) Section 38(h), (r), (w), (an)(iii) insofar as it relates to subsections (71) and (72) and (ao)(ii)(B)(II), (III) and (V) shall come into operation in respect of the year of assessment commencing on

1 July 2022 and in respect of every subsequent year of assessment. (22) Section 38(l) and (m)(i) and (ii) shall be deemed to have come into operation in respect of the income year commencing on

1 July 2020 and in respect of every subsequent income year. (23) Section 38(ah) shall be deemed to have come into operation on 1 March 2021. (24) Section 38(ao)(i) shall be deemed to have come into operation on 5 July 2019. (25) Section 44(f) shall be deemed to have come into operation on

10 March 2021. (26) Section 48(e) shall come into operation in respect of the DQQXDOUHSRUWDVIURPWKH¿QDQFLDO\HDUHQGLQJ-XQH

504 Acts 2021 (27) Section 52(b) shall come into operation on 15 October 2021. (28) Section 77(e) insofar as it relates to subsection (3) shall be deemed to have come into operation on 3 May 2021.   6HFWLRQ  VKDOO FRPH LQWR RSHUDWLRQ LQ WKH ¿QDQFLDO \HDU ending 30 June 2021. (30) Section 92(m)(ii) insofar as it relates to sub-item (3) shall be deemed to have come into operation on 1 September 2020. (31) Section 92(m)(ii) insofar as it relates to sub-item (4) shall be deemed to have come into operation on 3 February 2021. (32) Section 94(i) shall be deemed to have come into operation on

21 June 2021. (33) Section 94(l) shall be deemed to have come into operation on

20 June 2021. Passed by the National Assembly on the third day of August two thousand and twenty one. Bibi Safeena Lotun (Mrs) Clerk of the National Assembly Acts 2021 505 FIRST SCHEDULE [Section 10] SECOND SCHEDULE [Section 8A] PASSENGER FEE Passengers Passenger whose journey orignally Any other starts from Reunion Island, passenger Madagascar, Seychelles or Comoros Children below 2 years Nil Nil Children aged 2 and above USD 7.50 USD 17.50 but below 12 years Passengers aged 12 years USD 15 USD 35 and above _______________ SECOND SCHEDULE [Section 10] THIRD SCHEDULE [Section 8B] Passenger solidarity fee (USD) in respect of – D DSDVVHQJHUWUDYHOOLQJLQHFRQRP\FODVVEHQH¿WWLQJ  standard attributes and services generally provided on board to passengers in that class (b) any other passenger 2 THIRD SCHEDULE 506 [Section 19(c)(i)(A) and (B)] PART I 2905.39.00, 2916.34.00, 2918.30.00, 2924.23.00, 2924.29.00, 2932.20.00, 2932.99.00, 2933.32.00, 2939.42.00, 2939.44.00, 3003.41.00, 3003.42.00, 3003.43.00, 3004.41.00, 3004.42.00, 3004.43.00, 8517.62.00 PART II H.S. Code Description Statistical General COMESA* COMESA* SADC IOC INDIA PAKISTAN EC TURKEY UK CHINA AfCFTA Unit Group I Group II % % % % % % % % % % % % -- Other: 2905.39.10 --- 1,4 Butanediol kg 0 0 0 0 0 0 0 0 0 0 0 0 Acts 2021 (also named 1,4 BD) 2905.39.90 --- Other kg 0 0 0 0 0 0 0 0 0 0 0 -- Phenylacetic acid and its salts: 2916.34.10 --- Phenylacetic acid kg 0 0 0 0 0 0 0 0 0 0 0 0 2916.34.90 --- Other kg 0 0 0 0 0 0 0 0 0 0 0 0 - Carboxylic acids with aldehyde or ketone function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives: SCHEDULE - continued H.S. Code Description Statistical General COMESA* COMESA* SADC IOC INDIA PAKISTAN EC TURKEY UK CHINA AfCFTA Unit Group I Group II % % % % % % % % % % % % 2918.30.10 --- Methyl alpha– kg 0 0 0 0 0 0 0 0 0 0 0 phenylacetoacetate (MAPA) 2918.30.90 --- Other kg 0 0 0 0 0 0 0 0 0 0 0 0 -- 2 Acetamidoben- zoic acid (N- acetylanthranilic acid) and its salts: 2924.23.10 --- 2 Acetamidobenzoic kg 0 0 0 0 0 0 0 0 0 0 0 0 acid (N- acetylanthranilic acid) 2924.23.90 --- Other kg 0 0 0 0 0 0 0 0 0 0 0 0 Acts 2021 -- Other: 2924.29.10 --- alpha- kg 0 0 0 0 0 0 0 0 0 0 0 0 Phenylacetoacetamide (APAA) 2924.29.90 --- Other kg 0 0 0 0 0 0 0 0 0 0 0 0 - Lactones: 2932.20.10 --- gamma- kg 0 0 0 0 0 0 0 0 0 0 0 0 Butyrolactone (also named GBL) 2932.20.90 --- Other kg 0 0 0 0 0 0 0 0 0 0 0 0 -- Other: 507 SCHEDULE - continued 508 H.S. Code Description Statistical General COMESA* COMESA* SADC IOC INDIA PAKISTAN EC TURKEY UK CHINA AfCFTA Unit Group I Group II % % % % % % % % % % % % 2932.99.10 --- 3,4-MDP-2-P kg 0 0 0 0 0 0 0 0 0 0 0 0 methyl glycidic acid (“PMK glycidic acid”) 2932.99.20 --- 3,4-MDP-2-P kg 0 0 0 0 0 0 0 0 0 0 0 0 methyl glycidate (“PMK glycidate”) 2932.99.90 --- Other kg 0 0 0 0 0 0 0 0 0 0 0 0 -- Piperidine and its salts: 2933.32.10 --- Piperidine kg 0 0 0 0 0 0 0 0 0 0 0 0 2933.32.90 --- Other kg 0 0 0 0 0 0 0 0 0 0 0 0 Acts 2021 2933.39.30 --- 4-Anilino-N- kg 0 0 0 0 0 0 0 0 0 0 0 0 phenetylpiperidine (ANPP) 2933.39.40 --- N-Phenetyl-4- kg 0 0 0 0 0 0 0 0 0 0 0 0 piperidone (NPP) -- Pseudoephedrine (INN) and its salts: 2939.42.10 --- Pseudoephedrine kg 0 0 0 0 0 0 0 0 0 0 0 0 (INN) 2939.42.90 --- Other kg 0 0 0 0 0 0 0 0 0 0 0 0 SCHEDULE - continued H.S. Code Description Statistical General COMESA* COMESA* SADC IOC INDIA PAKISTAN EC TURKEY UK CHINA AfCFTA Unit Group I Group II % % % % % % % % % % % % 2939.44.10 --- Norephedrine kg 0 0 0 0 0 0 0 0 0 0 0 0 2939.44.90 --- Other kg 0 0 0 0 0 0 0 0 0 0 0 0 -- Containing ephed- rine or its salts: 3003.41.10 --- Containing kg 0 0 0 0 0 0 0 0 0 0 0 0 ephedrine 3003.41.90 --- Other kg 0 0 0 0 0 0 0 0 0 0 0 0 -- Containing pseu- doephedrine (INN) or its salts: 3003.42.10 --- Containing kg 0 0 0 0 0 0 0 0 0 0 0 0 pseudoephedrine (INN) 3003.42.90 --- Other kg 0 0 0 0 0 0 0 0 0 0 0 0 -- Containing norephedrine or its Acts 2021 salts: 3003.43.10 --- Containing kg 0 0 0 0 0 0 0 0 0 0 0 0 norephedrine 3003.43.90 --- Other kg 0 0 0 0 0 0 0 0 0 0 0 0 -- Containing ephedrine or its salts: 3004.41.10 --- Containing kg 0 0 0 0 0 0 0 0 0 0 0 0 ephedrine 3004.41.90 --- Other kg 0 0 0 0 0 0 0 0 0 0 0 0 -- Containing pseudoephedrine (INN) or its salts: 3004.42.10 --- Containing kg 0 0 0 0 0 0 0 0 0 0 0 0 pseudoephedrine (INN) 509 SCHEDULE - continued 510 H.S. Code Description Statistical General COMESA* COMESA* SADC IOC INDIA PAKISTAN EC TURKEY UK CHINA AfCFTA Unit Group I Group II % % % % % % % % % % % % 3004.42.90 --- Other kg 0 0 0 0 0 0 0 0 0 0 0 0 -- Containing nore- phedrine or its salts: 3004.43.10 --- Containing kg 0 0 0 0 0 0 0 0 0 0 0 0 norephedrine 3004.43.90 --- Other kg 0 0 0 0 0 0 0 0 0 0 0 0 8517.12.20 --- Global Mobile U 0 0 0 0 0 0 0 0 0 0 0 0 Personal Communication Satellite (GMPCS) phone -- Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including Acts 2021 switching and routing apparatus: 8517.62.10 --- Global Mobile U 0 0 0 0 0 0 0 0 0 0 0 0 Personal Communication Satellite (GMPCS) modem 8517.62.20 --- Global Mobile U 0 0 0 0 0 0 0 0 0 0 0 0 Personal Communication Satellite (GMPCS) router 8517.62.90 --- Other U 0 0 0 0 0 0 0 0 0 0 0 0

FOURTH SCHEDULE [Section 19(c)(i)(C) and (D)] PART I 6302.10.00, 6302.21.00, 6302.22.00, 6302.29.00, 6302.31.00, 6302.32.00, 6302.39.00, 6302.40.00, 6302.51.00, 6302.53.00, 6302.59.00, 6302.60.00, 6302.91.00, 6302.93.00, 6302.99.00, 6303.12.00, 6303.19.00, 6303.91.00, 6303.92.00, 6303.99.00, 6304.92.90, 6304.93.90, 6304.99.90, 9603.40.00 PART II H.S. Code Description Statistical General COMESA* COMESA* SADC IOC INDIA PAKISTAN EC TURKEY UK CHINA AfCFTA Unit Group I Group II % % % % % % % % % % % % 6302.10.00 - Bed linen, kg 15 0 1.5 0 0 15 15 6.25 6.25 6.25 15 15 knitted or crocheted - Other bed linen, printed: Acts 2021 6302.21.00 -- Of cotton kg 15 0 1.5 0 0 15 15 6.25 6.25 6.25 15 15 6302.22.00 -- Of man- kg 15 0 1.5 0 0 15 15 15 15 15 15 15 PDGH¿EUHV 6302.29.00 -- Of other tex- kg 15 0 1.5 0 0 15 15 6.25 6.25 6.25 15 15 tile materials - Other bed linen: 6302.31.00 -- Of cotton kg 15 0 1.5 0 0 15 15 6.25 6.25 6.25 15 15 6302.32.00 -- Of man- kg 15 0 1.5 0 0 15 15 6.25 6.25 6.25 15 15 PDGH¿EUHV 6302.39.00 -- Of other tex- kg 15 0 1.5 0 0 15 15 6.25 6.25 6.25 15 15 tile materials 511 SCHEDULE - continued 512 H.S. Code Description Statistical General COMESA* COMESA* SADC IOC INDIA PAKISTAN EC TURKEY UK CHINA AfCFTA Unit Group I Group II % % % % % % % % % % % % 6302.40.00 - Table linen, kg 15 0 1.5 0 0 15 15 6.25 6.25 6.25 15 15 knitted or crocheted - Other table linen: 6302.51.00 -- Of cotton kg 15 0 1.5 0 0 15 15 6.25 6.25 6.25 15 15 6302.53.00 -- Of man-made kg 15 0 1.5 0 0 15 15 6.25 6.25 6.25 15 15 ¿EUHV 6302.59.00 -- Of other textile kg 15 0 1.5 0 0 15 15 6.25 6.25 6.25 15 15 materials - Toilet linen and kitchen linen, of 6302.60.00 terry towelling kg 15 0 1.5 0 0 15 15 6.25 6.25 6.25 15 15 or similar terry fabrics, of cotton Acts 2021 - Other: 6302.91.00 -- Of cotton kg 15 0 1.5 0 0 15 15 6.25 6.25 6.25 15 15 6302.93.00 -- Of man-made kg 15 0 1.5 0 0 15 15 15 6.25 15 15 15 ¿EUHV SCHEDULE - continued H.S. Code Description Statistical General COMESA* COMESA* SADC IOC INDIA PAKISTAN EC TURKEY UK CHINA AfCFTA Unit Group I Group II % % % % % % % % % % % % 6302.99.00 -- Of other textile kg 15 0 1.5 0 0 15 15 6.25 6.25 6.25 15 15 materials Curtains (including drapes) and interi- or blinds; curtain or bed valances. - Knitted or crocheted: 6303.12.00 -- Of synthetic kg 15 0 1.5 0 0 15 15 6.25 6.25 6.25 15 15 ¿EUHV 6303.19.00 -- Of other textile kg 15 0 1.5 0 0 15 15 6.25 6.25 6.25 15 15 materials - Other: Acts 2021 6303.91.00 -- Of cotton kg 15 0 1.5 0 0 15 15 15 15 15 15 15 6303.92.00 -- Of synthetic kg 15 0 1.5 0 0 15 15 6.25 6.25 6.25 15 15 ¿EUHV 6303.99.00 -- Of other textile kg 15 0 1.5 0 0 15 15 6.25 6.25 6.25 14 15 materials -- Not knitted or crocheted, of cotton: 6304.92.90 --- Other kg 15 0 1.5 0 0 15 15 6.25 6.25 6.25 15 15 -- Not knitted or crocheted, of V\QWKHWLF¿EUHV 513 SCHEDULE - continued 514 H.S. Code Description Statistical General COMESA* COMESA* SADC IOC INDIA PAKISTAN EC TURKEY UK CHINA AfCFTA Unit Group I Group II % % % % % % % % % % % % 6304.93.90 --- Other kg 15 0 1.5 0 0 15 15 6.25 6.25 6.25 15 15 -- Not knitted or crocheted, of other textile materials: 6304.99.90 --- Other kg 15 0 1.5 0 0 15 15 6.25 6.25 6.25 15 15 - Paint, distemper, varnish or similar brushes 9603.40.00 (other than brush- U 15 0 1.5 0 0 0 15 0 0 0 12 15 es of subheading 9603.30); paint Acts 2021 pads and rollers Acts 2021 515 FIFTH SCHEDULE [Section 22(n)]

FIRST SCHEDULE [Section 13] PART I - CRITERIA FOR OCCUPATION PERMIT 1. Investor (1) Initial investment of USD 50,000 or its equivalent in freely convertible foreign currency or (2) Net asset value of at least USD 50,000 or its equivalent in freely convertible foreign currency, for existing businesses and businesses inherited and a cumulative turnover of at least 12 million rupees during the 3 years preceding the application or (3) Initial investment of USD 50,000 or its equivalent in freely convertible foreign currency, of which – (a) a minimum transfer of at least USD 25,000 shall be made and (b) the equivalent of the remaining value shall be in high technology machines and equipment, subject to such criteria as the Chief ([HFXWLYH 2I¿FHU PD\ determine (4) For renewal, a minimum gross income of 4 million rupees per year as from third year of registration 516 Acts 2021 SCHEDULE - continued 2. Investor for innovative (1) Submission of an innovative start-ups project to the Economic Development Board or (2) Registered with an incubator accredited with the Mauritius Research and Innovation Council (3) For renewal, such conditions DV WKH &KLHI ([HFXWLYH 2I¿FHU PD\ determine 3. Professional – (a) in the following Sectors – Monthly basic salary of at least Ɣ,QIRUPDWLRQDQG 30,000 rupees Communication Technologies (ICT) Ɣ%XVLQHVV3URFHVV Outsourcing (BPO) Ɣ3KDUPDFHXWLFDO manufacturing Ɣ)RRGSURFHVVLQJ (b) Fund accounting and (1) Monthly basic salary of at least compliance services 30,000 rupees AND (2) At least 3 years relevant work experience AND (3) Employer is a licensee of the Financial Service Commission Acts 2021 517 SCHEDULE - continued (c) any other sector Monthly basic salary of at least 60,000 rupees (d) public sector under the Employment Period not exceeding Service to Mauritius 3 years Programme 4. Young professional – Completion of at least an undergraduate degree in a local tertiary education institution recognised by the Higher Education &RPPLVVLRQ LQ DQ\ ¿HOG OLVWHG LQ Part II of the Schedule to the Immigration Act 5. Self employed person (1) (a) Initial investment of USD 35,000 or its equivalent in freely convertible foreign currency at the time of issue of occupation permit and (b) Engaged in services sector only (2) For renewal, minimum business income of 800,000 rupees per year as from the third year of registration PART II – CRITERIA FOR FAMILY OCCUPATION PERMIT Family Contribution of USD 250,000 or its equivalent in freely convertible foreign currency to the COVID-19 Projects Development Fund 518 Acts 2021 SCHEDULE - continued PART III - CRITERIA FOR RESIDENCE PERMIT Retired non-citizen (1) An initial transfer of at least USD 1,500 or its equivalent in freely convertible foreign currency at the time of issue of residence permit and (2) (a) Thereafter, a monthly transfer of at least USD 1,500 or its equivalent in freely convertible foreign currency or (b) Thereafter, transfer of such amounts, by instalments or otherwise, the aggregate of which shall be at least USD 18,000 per year during the 10 years’ validity of the residence permit PART IV - CRITERIA FOR PERMANENT RESIDENCE PERMIT 1. Investor Minimum investment of USD 375,000 LQD¿HOGRIDFWLYLW\OLVWHGLQ3DUWRI the Schedule to the Immigration Act. 2. Investor (a) Holder of an occupation permit as investor for at least 3 years and (b) A minimum annual gross income of at 15 million rupees for 3 years preceeding application or its aggregate Acts 2021 519 SCHEDULE - continued 3. Professional (1) Holder, for at least 3 years, of – (a) an occupation permit as professional; or (b) a valid work permit issued under the Non-Citizens (Employment Restriction) Act and (2) Monthly basic salary of at least 150,000 rupees for 3 consecutive years immediately preceeding the application 4. Self-employed person (1) Holder, for at least 3 years, of an occupation permit as self-employed and (2) Annual business income of at least 3 million rupees for 3 consecutive years immediately preceeding the application. 5. Retired non-citizen (1) Holder of a residence permit as retired non-citizen for at least 3 years and (2) Transfer of such amounts, by instalments or otherwise, the aggregate of which shall be at least USD 54,000 or its equivalent in freely convertible foreign currency, during the period of 3 years 520 Acts 2021 SCHEDULE - continued PART V - CRITERIA FOR ELIGIBILITY FOR PERMANENT RESIDENCE PERMIT BEFORE 1 SEPTEMBER 2020 1. Investor Cumulative turnover of at least MUR 12 million during the 3 years preceding the application 2. Self-employed Cumulative business income of at least MUR 2.4 million during the 3 years preceeding the application 3. Professional in the information Monthly basic salary of at least and communication technologies MUR 30,000 during the 3 years (ICT) sector and business process preceeding the application outsourcing (BPO) sector 4. Professional in any other Monthly basic salary of at least MUR sector 60,000 during the 3 years preceeding the application 5. Retired non-citizen (1) Monthly transfer of at least USD 1,500 or its equivalent in freely convertible foreign currency, during the period of 3 years or (2) Cumulative transfer of at least USD 54,000 or its equivalent in freely convertible foreign currency, during the period of 3 years PART VI – REGISTRATION PRIOR TO 1 OCTOBER 2006 Investor (company only) Individuals actively involved in the registered prior to 1 October management of the company and 2006 holder of an occupation permit Annual turnover exceeding 15 million rupees Acts 2021 521

SIXTH SCHEDULE [Section 22(n)] SECOND SCHEDULE [Sections 2 and 14B] SCHEMES AND CERTIFICATES Schemes &HUWL¿FDWHV e-Commerce Scheme H&RPPHUFH&HUWL¿FDWH Export Development Scheme ([SRUW'HYHORSPHQW&HUWL¿FDWH Film Rebate Scheme )LOP5HEDWH&HUWL¿FDWH Invest Hotel Scheme ,+6&HUWL¿FDWH Investment Scheme ,QYHVWPHQW&HUWL¿FDWH Mauritian Diaspora Scheme 0DXULWLDQ'LDVSRUD&HUWL¿FDWH Premium Investor Scheme 3UHPLXP,QYHVWRU&HUWL¿FDWH Property Development Scheme 3'6&HUWL¿FDWH Smart City Scheme 6&6&HUWL¿FDWH Yacht Promotion Scheme <DFKW3URPRWLRQ&HUWL¿FDWH 522 Acts 2021 SEVENTH SCHEDULE [Section 24(i)(ii)(A) and (B)] PART I 1704.10.90, 1704.90.00, 1806.20.10, 1806.20.90, 1806.31.10, 1806.31.90, 1806.32.10, 1806.32.90, 1806.90.11, 1806.90.19, 1806.90.91, 1806.90.99, 1901.20.10, 1901.20.90, 1904.10.10, 1904.10.90, 1904.20.10, 1904.20.90, 1904.30.10, 1904.30.90, 1904.90.10, 1904.90.90, 1905.10.10, 1905.10.90, 1905.20.10, 1905.20.90, 1905.31.10, 1905.31.90, 1905.32.10, 1905.32.90, 1905.40.91, 1905.40.99, 1905.90.31, 1905.90.39, 1905.90.91, 1905.90.99, 2006.00.11, 2006.00.19, 2007.10.10, 2007.10.90, 2007.91.10, 2007.91.90, 2007.99.10, 2007.99.90, 2008.11.11, 2008.11.19, 2008.11.91, 2008.11.99, 2008.19.10, 2008.19.90, 2008.20.10, 2008.20.90, 2008.30.10, 2008.30.90, 2008.40.10, 2008.40.90, 2008.50.10, 2008.50.90, 2008.60.10, 2008.60.90, 2008.70.10, 2008.70.90, 2008.80.10, 2008.80.90, 2008.91.10, 2008.91.90, 2008.93.10, 2008.93.90, 2008.97.10, 2008.97.90, 2008.99.10, 2008.99.90, 2105.00.10, 2105.00.90, 2106.90.81, 2106.90.89 Acts 2021 523 SCHEDULE - continued PART II Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Statistical Taxable Rate of Goods Unit Base Excise Duty 17.04 Sugar confectionery (including white chocolate), not containing cocoa. - Chewing gum, whether or not sugar- coated: 1704.10.90 --- Other Kg 6SHFL¿F 6 cents per duty per gram of gram sugar 1704.90.00 - Other Kg 6SHFL¿F 0 duty per gram 18.06 Chocolate and other food preparations containing cocoa. 524 Acts 2021 SCHEDULE - continued Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Statistical Taxable Rate of Goods Unit Base Excise Duty - Other preparations in blocks, slabs or bars weighing more than 2 Kg or in liquid, paste, powder, gran- ular or other bulk form in containers or immediate packings, of a content exceeding 2 Kg: 1806.20.10 --- Containing Kg 6SHFL¿F 6 cents per sugar duty per gram of gram sugar 1806.20.90 --- Other Kg 6SHFL¿F 0 duty per gram -- Filled: 1806.31.10 --- Containing Kg 6SHFL¿F 6 cents per sugar duty per gram of gram sugar 1806.31.90 --- Other Kg 6SHFL¿F 0 duty per gram Acts 2021 525 SCHEDULE - continued Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Statistical Taxable Rate of Goods Unit Base Excise Duty 1RW¿OOHG 1806.32.10 --- Containing Kg 6SHFL¿F 6 cents per sugar duty per gram of gram sugar 1806.32.90 --- Other Kg 6SHFL¿F 0 duty per gram --- Cereal prod- ucts, not being snacks, bread, pastry, cakes or biscuits, to be used as break- fast cereals: 1806.90.11 ---- Containing Kg 6SHFL¿F 6 cents per sugar duty per gram of gram sugar 1806.90.19 ---- Other Kg 6SHFL¿F 0 duty per gram --- Other: 1806.90.91 ---- Containing Kg 6SHFL¿F 6 cents per sugar duty per gram of gram sugar 1806.90.99 ---- Other Kg 6SHFL¿F 0 duty per gram 526 Acts 2021 SCHEDULE - continued Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Statistical Taxable Rate of Goods Unit Base Excise Duty - Mixes and doughs for the preparation of bakers’ wares of heading 19.05: 1901.20.10 --- Containing Kg 6SHFL¿F 6 cents per sugar duty per gram of gram sugar 1901.20.90 --- Other Kg 6SHFL¿F 0 duty per gram - Prepared foods obtained by the swell- ing or roasting of cereals or cereal products: 1904.10.10 --- Containing Kg 6SHFL¿F 6 cents per sugar duty per gram of gram sugar 1904.10.90 --- Other Kg 6SHFL¿F 0 duty per gram Acts 2021 527 SCHEDULE - continued Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Statistical Taxable Rate of Goods Unit Base Excise Duty - Prepared foods obtained from unroasted FHUHDOÀDNHV or from mixtures of unroasted FHUHDOÀDNHV and roasted FHUHDOÀDNHV or swelled cereals: 1904.20.10 --- Containing Kg 6SHFL¿F 6 cents per sugar duty per gram of gram sugar 1904.20.90 --- Other Kg 6SHFL¿F 0 duty per gram - Bulgur wheat: 1904.30.10 --- Containing Kg 6SHFL¿F 6 cents per sugar duty per gram of gram sugar 528 Acts 2021 SCHEDULE - continued Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Statistical Taxable Rate of Goods Unit Base Excise Duty 1904.30.90 --- Other Kg 6SHFL¿F 0 duty per gram - Other: 1904.90.10 --- Containing Kg 6SHFL¿F 6 cents sugar duty per per gram gram of sugar 1904.90.90 --- Other Kg 6SHFL¿F 0 duty per gram - Crispbread: 1905.10.10 --- Containing Kg 6SHFL¿F 6 cents sugar duty per per gram gram of sugar 1905.10.90 --- Other Kg 6SHFL¿F 0 duty per gram Acts 2021 529 SCHEDULE - continued Column 1 Column 2 Column 3 Column 4 Column 5 Head- H.S. Code Excisable Statistical Taxable Rate of ing Goods Unit Base Excise Duty - Gingerbread and the like: 1905.20.10 --- Containing Kg 6SHFL¿F 6 cents sugar duty per per gram gram of sugar 1905.20.90 --- Other Kg 6SHFL¿F 0 duty per gram -- Sweet biscuits: 1905.31.10 --- Containing Kg 6SHFL¿F 6 cents sugar duty per per gram gram of sugar 1905.31.90 --- Other Kg 6SHFL¿F 0 duty per gram :DIÀHVDQG wafers: 1905.32.10 --- Containing Kg 6SHFL¿F 6 cents sugar duty per per gram gram of sugar 1905.32.90 --- Other Kg 6SHFL¿F 0 duty per gram 530 Acts 2021 SCHEDULE - continued Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Statistical Taxable Rate of Goods Unit Base Excise Duty --- Other: 1905.40.91 ---- Containing Kg 6SHFL¿F 6 cents sugar duty per per gram gram of sugar 1905.40.99 ---- Other Kg 6SHFL¿F 0 duty per gram --- Cereal products, not being snacks, bread, pastry, cakes or biscuits, to be used as breakfast cereals: 1905.90.31 ---- Containing Kg 6SHFL¿F 6 cents sugar duty per per gram gram of sugar 1905.90.39 ---- Other Kg 6SHFL¿F 0 duty per gram Acts 2021 531 SCHEDULE - continued Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Statistical Taxable Rate of Goods Unit Base Excise Duty --- Other: 1905.90.91 ---- Containing Kg 6SHFL¿F 6 cents per sugar duty per gram of gram sugar 1905.90.99 ---- Other Kg 6SHFL¿F 0 duty per gram 20.06 Vegetables, fruit, nuts, fruit- peel and other parts of plants, preserved by sugar (drained, glacé or crystallised). --- Fruit, nuts, fruit-peel and other parts of plants, pre- served by sugar (drained, glacé or crystallised): 2006.00.11 ---- Containing Kg 6SHFL¿F 6 cents per sugar duty per gram of gram sugar 2006.00.19 ---- Other Kg 6SHFL¿F 0 duty per gram 532 Acts 2021 SCHEDULE - continued Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Statistical Taxable Rate of Goods Unit Base Excise Duty 20.07 Jams, fruit jellies, mar- malades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. -- Citrus fruit: 2007.91.10 --- Containing Kg 6SHFL¿F 6 cents sugar duty per per gram gram of sugar 2007.91.90 --- Other Kg 6SHFL¿F 0 duty per gram -- Other: 2007.99.10 --- Containing Kg 6SHFL¿F 6 cents sugar duty per per gram gram of sugar 2007.99.90 --- Other Kg 6SHFL¿F 0 duty per gram Acts 2021 533 SCHEDULE - continued Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Statistical Taxable Rate of Goods Unit Base Excise Duty 20.08 Fruit, nuts and other edible parts of plants, other- wise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not else- ZKHUHVSHFL¿HGRU included. -- Ground-nuts: --- Peanut butter: 2008.11.11 ---- Containing Kg 6SHFL¿F 6 cents sugar duty per per gram gram of sugar 2008.11.19 ---- Other Kg 6SHFL¿F 0 duty per gram --- Other: 2008.11.91 ---- Containing Kg 6SHFL¿F 6 cents sugar duty per per gram gram of sugar 2008.11.99 ---- Other Kg 6SHFL¿F 0 duty per gram 534 Acts 2021 SCHEDULE - continued Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Statistical Taxable Rate of Goods Unit Base Excise Duty -- Other, including mixtures: 2008.19.10 --- Containing Kg 6SHFL¿F 6 cents per sugar duty per gram of gram sugar 2008.19.90 --- Other Kg 6SHFL¿F 0 duty per gram - Pineapples: 2008.20.10 --- Containing Kg 6SHFL¿F 6 cents per sugar duty per gram of gram sugar 2008.20.90 --- Other Kg 6SHFL¿F 0 duty per gram - Citrus fruit: 2008.30.10 --- Containing Kg 6SHFL¿F 6 cents per sugar duty per gram of gram sugar 2008.30.90 --- Other Kg 6SHFL¿F 0 duty per gram - Pears: 2008.40.10 --- Containing Kg 6SHFL¿F 6 cents per sugar duty per gram of gram sugar 2008.40.90 --- Other Kg 6SHFL¿F 0 duty per gram Acts 2021 535 SCHEDULE - continued Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Statistical Taxable Rate of Goods Unit Base Excise Duty - Apricots: 2008.50.10 --- Containing Kg 6SHFL¿F 6 cents sugar duty per per gram gram of sugar 2008.50.90 --- Other Kg 6SHFL¿F 0 duty per gram - Cherries: 2008.60.10 --- Containing Kg 6SHFL¿F 6 cents sugar duty per per gram gram of sugar 2008.60.90 --- Other Kg 6SHFL¿F 0 duty per gram - Peaches, including nectarines: 2008.70.10 --- Containing Kg 6SHFL¿F 6 cents sugar duty per per gram gram of sugar 2008.70.90 --- Other Kg 6SHFL¿F 0 duty per gram - Strawberries: 2008.80.10 --- Containing Kg 6SHFL¿F 6 cents sugar duty per per gram gram of sugar 2008.80.90 --- Other Kg 6SHFL¿F 0 duty per gram 536 Acts 2021 SCHEDULE - continued Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Statistical Taxable Rate of Goods Unit Base Excise Duty -- Palm hearts: 2008.91.10 --- Containing Kg 6SHFL¿F 6 cents sugar duty per per gram gram of sugar 2008.91.90 --- Other Kg 6SHFL¿F 0 duty per gram -- Cranberries (Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-idaea): 2008.93.10 --- Containing Kg 6SHFL¿F 6 cents sugar duty per per gram gram of sugar 2008.93.90 --- Other Kg 6SHFL¿F 0 duty per gram -- Mixtures: 2008.97.10 --- Containing Kg 6SHFL¿F 6 cents sugar duty per per gram gram of sugar 2008.97.90 --- Other Kg 6SHFL¿F 0 duty per gram Acts 2021 537 SCHEDULE - continued Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Goods Statistical Taxable Rate of Unit Base Excise Duty -- Other: 2008.99.10 --- Containing Kg 6SHFL¿F 6 cents per sugar duty per gram of gram sugar 2008.99.90 --- Other Kg 6SHFL¿F 0 duty per gram 21.05 Ice cream and other edible ice, whether or not containing cocoa. 2105.00.10 --- Containing Kg 6SHFL¿F 6 cents per sugar duty per gram of gram sugar 2105.00.90 --- Other Kg 6SHFL¿F 0 duty per gram --- Preparations 0 intended to be used as beverages after dissolution: 2106.90.81 ---- Containing Kg 6SHFL¿F 6 cents per sugar duty per gram of gram sugar 2106.90.89 ---- Other Kg 6SHFL¿F 0 duty per gram _______________ 538 Acts 2021

EIGHTH SCHEDULE [Section 24(i)(ii)(C) and (D)] PART I 2203.00.11, 2203.00.19, 2203.00.91, 2203.00.99, 2204.10.10, 2204.10.90, 2204.21.11, 2204.21.19, 2204.21.21, 2204.21.29, 2204.21.91, 2204.21.99, 2204.22.10, 2204.22.90, 2204.29.10, 2204.29.21, 2204.29.29, 2204.29.30, 2204.29.91, 2204.29.99, 2205.10.90, 2205.90.10, 2205.90.90, 2206.00.10, 2206.00.21, 2206.00.29, 2206.00.31, 2206.00.39, 2206.00.41, 2206.00.42, 2206.00.43, 2206.00.49, 2206.00.51, 2206.00.59, 2206.00.61, 2206.00.62, 2206.00.63, 2206.00.71, 2206.00.72, 2206.00.73, 2206.00.81, 2206.00.82, 2206.00.83, 2206.00.91, 2206.00.99, 2208.20.11, 2208.20.19, 2208.20.21, 2208.20.22, 2208.20.29, 2208.20.90, 2208.30.10, 2208.30.90, 2208.40.10, 2208.40.20, 2208.40.30, 2208.40.40, 2208.40.90, 2208.50.11, 2208.50.19, 2208.50.21, 2208.50.29, 2208.50.91, 2208.50.99, 2208.60.10, 2208.60.20, 2208.60.30, 2208.60.90, 2208.70.11, 2208.70.19, 2208.70.90, 2208.90.11, 2208.90.12, 2208.90.19, 2208.90.21, 2208.90.22, 2208.90.23, 2208.90.29, 2208.90.31, 2208.90.39, 2208.90.61, 2208.90.69, 2208.90.91, 2208.90.99, 2402.10.10, 2402.10.90, 2402.20.00, 2402.90.10, 2402.90.90 Acts 2021 539 SCHEDULE - continued PART II Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Statistical Taxable Rate of Goods Unit Base Excise Duty 22.03 Beer made from malt: --- Of an alcoholic strength not exceeding 9 degrees: 2203.00.11 ---- In can L 6SHFL¿F Rs 43.60 duty per per litre litre plus Rs 2 per can 2203.00.19 ---- Other L 6SHFL¿F Rs 43.60 duty per per litre litre --- Other: 2203.00.91 ---- In can L 6SHFL¿F Rs 60.60 duty per per litre litre plus Rs 2 per can 2203.00.99 ---- Other L 6SHFL¿F Rs 60.60 duty per per litre litre 540 Acts 2021 SCHEDULE - continued Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Statistical Taxable Rate of Goods Unit Base Excise Duty 22.04 Wine of fresh grapes, including IRUWL¿HGZLQHV grape must other than that of heading 20.09. - Sparkling wine: 2204.10.10 --- Champagne L 6SHFL¿F Rs 1,016.40 duty per per litre unit 2204.10.90 --- Other L 6SHFL¿F Rs 213.40 duty per per litre unit - Other wine; grape must with fermentation prevented or arrested by the addition of alcohol: -- In containers holding 2 L or less: Acts 2021 541 SCHEDULE - continued Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Statistical Taxable Rate of Goods Unit Base Excise Duty )RUWL¿HG wine: 2204.21.11 ---- Obtained by L 6SHFL¿F Rs 253.50 mixing spirits duty per per litre of cane or cane unit products 2204.21.19 ---- Other L 6SHFL¿F Rs 253.50 duty per per litre unit --- In cans not exceeding 330 ml: 2204.21.21 ---- Obtained L 6SHFL¿F Rs 43.60 by mixing spir- duty per per litre its of cane or litre plus Rs 2 cane products per can 2204.21.29 ---- Other L 6SHFL¿F Rs 43.60 duty per per litre litre plus Rs 2 per can --- Other: 2204.21.91 ---- Obtained L 6SHFL¿F Rs 213.40 by mixing spir- duty per per litre its of cane or litre cane products 2204.21.99 ---- Other L 6SHFL¿F Rs 213.40 duty per per litre litre 542 Acts 2021 SCHEDULE - continued Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Statistical Taxable Rate of Goods Unit Base Excise Duty -- In containers holding more than 2 L but not more than 10 L: 2204.22.10 --- Obtained by L 6SHFL¿F Rs 213.40 mixing spirits duty per per litre of cane or cane litre products 2204.22.90 --- Other L 6SHFL¿F Rs 213.40 duty per per litre litre -- Other: 2204.29.10 --- In bulk for L 6SHFL¿F Rs 121.70 bottling pur- duty per per litre poses litre )RUWL¿HG wine: 2204.29.21 ---- Obtained L 6SHFL¿F Rs 253.50 by mixing duty per per litre spirits of cane litre or cane products 2204.29.29 ---- Other L 6SHFL¿F Rs 253.50 duty per per litre litre Acts 2021 543 SCHEDULE - continued Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Statistical Taxable Rate of Goods Unit Base Excise Duty 2204.29.30 --- Grape must with L 6SHFL¿F Rs 152.20 fermentation duty per per litre prevented or litre arrested by the addition of alcohol --- Other: 2204.29.91 ---- Obtained L 6SHFL¿F Rs 213.40 by mixing spir- duty per per litre its of cane or litre cane products 2204.29.99 ---- Other L 6SHFL¿F Rs 213.40 duty per per litre litre 22.05 Vermouth and other wine of fresh grapes ÀDYRXUHGZLWK plants or aromatic substances. - In containers holding 2 L or less: 2205.10.90 --- Other L 6SHFL¿F Rs 213.40 duty per per litre litre - Other: 544 Acts 2021 SCHEDULE - continued Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Statistical Taxable Rate of Goods Unit Base Excise Duty 2205.90.10 --- In bulk L 6SHFL¿F Rs 121.70 for bottling duty per per litre purposes litre 2205.90.90 --- Other L 6SHFL¿F Rs 213.40 duty per per litre litre 22.06 Other fermented beverages (for example, cider, perry, mead, saké); mixtures of fermented beverages and mixtures of fermented beverages and non- alcoholic beverages, not elsewhere VSHFL¿HGRU included: 2206.00.10 --- Fruit wine L 6SHFL¿F Rs 35.30 duty per per litre litre )RUWL¿HG fruit wine: Acts 2021 545 SCHEDULE - continued Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Statistical Taxable Rate of Goods Unit Base Excise Duty 2206.00.21 ---- Obtained L 6SHFL¿F Rs 75.70 by mixing duty per per litre spirits of cane litre or cane products 2206.00.29 ---- Other L 6SHFL¿F Rs 75.70 duty per per litre litre --- Shandy: 2206.00.31 ---- In can L 6SHFL¿F Rs 35.30 duty per per litre litre plus Rs 2 per can 2206.00.39 ---- Other L 6SHFL¿F Rs 35.30 duty per per litre litre --- Beer: 2206.00.41 ---- Of an alco- L 6SHFL¿F Rs 43.60 holic strength duty per per litre not exceeding litre plus Rs 2 9 degrees, in per can can 2206.00.42 ---- Other, of L 6SHFL¿F Rs 43.60 an alcoholic duty per per litre strength not litre exceeding 9 degrees 546 Acts 2021 SCHEDULE - continued Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Statistical Taxable Rate of Goods Unit Base Excise Duty 2206.00.43 ---- Of an L 6SHFL¿F Rs 60.60 alcoholic duty per per litre strength litre plus Rs 2 exceeding 9 per can degrees, in can 2206.00.49 ---- Other L 6SHFL¿F Rs 60.60 duty per per litre litre --- Cider, perry and mead: 2206.00.51 ---- In can L 6SHFL¿F Rs 48.10 duty per per litre litre plus Rs 2 per can 2206.00.59 ---- Other L 6SHFL¿F Rs 48.10 duty per per litre litre --- Made wine DQGIRUWL¿HG made wine: 2206.00.61 ---- Made L 6SHFL¿F Rs 75.70 wine duty per per litre litre 2206.00.62 )RUWL¿HG L 6SHFL¿F Rs 117.70 made wine duty per per litre litre Acts 2021 547 SCHEDULE - continued Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Statistical Taxable Rate of Goods Unit Base Excise Duty 2206.00.63 )RUWL¿HG L 6SHFL¿F Rs 117.70 made wine duty per per litre obtained by litre mixing spirits of cane or cane products --- Island wine and IRUWL¿HG Island wine: 2206.00.71 ---- Island L 6SHFL¿F Rs 35.30 wine duty per per litre litre 2206.00.72 )RUWL¿HG L 6SHFL¿F Rs 75.70 Island wine duty per per litre litre 2206.00.73 )RUWL¿HG L 6SHFL¿F Rs 75.70 island wine duty per per litre obtained by litre mixing spirits of cane or cane products --- Admixed wine and IRUWL¿HGDG- mixed wine: 2206.00.81 ---- Admixed L 6SHFL¿F Rs 92.10 wine duty per per litre litre 548 Acts 2021 SCHEDULE - continued Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Statistical Taxable Rate of Goods Unit Base Excise Duty 2206.00.82 )RUWL¿HG L 6SHFL¿F Rs 138.20 admixed wine duty per per litre litre 2206.00.83 )RUWL¿HG L 6SHFL¿F Rs 138.20 admixed wine duty per per litre obtained by litre mixing spirits of cane or cane products --- Other: 2206.00.91 ---- In can L 6SHFL¿F Rs 152.20 duty per per litre litre plus Rs 2 per can 2206.00.99 ---- Other L 6SHFL¿F Rs 152.20 duty per per litre litre 22.08 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages. Acts 2021 549 SCHEDULE - continued Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Statistical Taxable Rate of Goods Unit Base Excise Duty - Spirits obtained by distilling grape wine or grape marc: --- Cognac: 2208.20.11 ---- In bulk L 6SHFL¿F Rs 1,156 for bottling duty per per litre purposes litre absolute alcohol 2208.20.19 ---- Other L 6SHFL¿F Rs 1,848 duty per per litre litre absolute alcohol --- Brandy: 2208.20.21 ---- In bulk L 6SHFL¿F Rs 1,156 for bottling duty per per litre purposes litre absolute alcohol 2208.20.22 ---- Blend- L 6SHFL¿F Rs 1,848 ed Brandy duty per per litre obtained by litre absolute mixing spirits alcohol of cane or cane products 2208.20.29 ---- Other L 6SHFL¿F Rs 1,848 duty per per litre litre absolute alcohol 550 Acts 2021 SCHEDULE - continued Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Statistical Taxable Rate of Goods Unit Base Excise Duty 2208.20.90 --- Other L 6SHFL¿F Rs 1,848 duty per per litre litre absolute alcohol - Whiskies: 2208.30.10 --- In bulk for L 6SHFL¿F Rs 1,156 bottling pur- duty per per litre poses litre absolute alcohol 2208.30.90 --- Other L 6SHFL¿F Rs 1,848 duty per per litre litre absolute alcohol - Rum and other spir- its obtained by distilling fermented sugar-cane products: 2208.40.10 --- Agricultural L 6SHFL¿F Rs 598.40 rum duty per per litre litre absolute alcohol 2208.40.20 --- Island L 6SHFL¿F Rs 598.40 recipe rum duty per per litre litre absolute alcohol Acts 2021 551 SCHEDULE - continued Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Statistical Taxable Rate of Goods Unit Base Excise Duty 2208.40.30 --- Spirits L 6SHFL¿F Rs 598.40 obtained duty per per litre by redistill- litre absolute ing alcohol alcohol obtained from molasses, sugar cane or its deriva- tives and by ÀDYRXULQJ sweetening, or further treating the redistilled alcohol 2208.40.40 --- Spirits L 6SHFL¿F Rs 598.40 obtained by duty per per litre compounding litre absolute RUÀDYRXU- alcohol ing alcohol obtained from molasses, sugar cane or its derivatives 2208.40.90 --- Other L 6SHFL¿F Rs 598.40 duty per per litre litre absolute alcohol 552 Acts 2021 SCHEDULE - continued Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Statistical Taxable Rate of Goods Unit Base Excise Duty - Gin and Geneva: --- Distilled gin: 2208.50.11 ---- Distilled L 6SHFL¿F Rs 598.40 gin obtained duty per per litre by mixing litre absolute spirits of alcohol cane or cane products 2208.50.19 ---- Other L 6SHFL¿F Rs 598.40 duty per per litre litre absolute alcohol --- London gin: 2208.50.21 ---- London L 6SHFL¿F Rs 598.40 gin obtained duty per per litre by mixing litre absolute spirits of alcohol cane or cane products 2208.50.29 ---- Other L 6SHFL¿F Rs 598.40 duty per per litre litre absolute alcohol --- Other: Acts 2021 553 SCHEDULE - continued Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Statistical Taxable Rate of Goods Unit Base Excise Duty 2208.50.91 ---- Obtained L 6SHFL¿F Rs 1,848 by mixing duty per per litre spirits of cane litre absolute or cane alcohol products 2208.50.99 ---- Other L 6SHFL¿F Rs 1,848 duty per per litre litre absolute alcohol - Vodka: 2208.60.10 --- Vodka L 6SHFL¿F Rs 1,848 produced duty per per litre from alcohol litre absolute obtained by alcohol treating fermented mash of cereals or potato 2208.60.20 --- Vodka L 6SHFL¿F Rs 598.40 produced duty per per litre from alcohol litre absolute obtained from alcohol spirits of cane or cane products 554 Acts 2021 SCHEDULE - continued Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Statistical Taxable Rate of Goods Unit Base Excise Duty 2208.60.30 --- Vodka L 6SHFL¿F Rs 1,848 obtained by duty per per litre mixing vodka litre absolute of HS alcohol 2208.60.10 or 2208.60.90 with spirits of cane or cane products 2208.60.90 --- Other L 6SHFL¿F Rs 1,848 duty per per litre litre absolute alcohol - Liqueurs and cordials: ---Liqueurs and cordials obtained by mixing spirits of cane or cane products: 2208.70.11 ---- In can L 6SHFL¿F Rs 406.60 duty per per litre litre absolute alcohol plus Rs 2 per can Acts 2021 555 SCHEDULE - continued Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Statistical Taxable Rate of Goods Unit Base Excise Duty 2208.70.19 ---- Other L 6SHFL¿F Rs 406.60 duty per per litre litre absolute alcohol 2208.70.90 --- Other L 6SHFL¿F Rs 406.60 duty per per litre litre absolute alcohol - Other: --- Eau de vie: 2208.90.11 ---- In bulk L 6SHFL¿F Rs 1,156 for bottling duty per per litre purposes litre absolute alcohol 2208.90.12 ---- Eau de L 6SHFL¿F Rs 1,848 vie obtained duty per per litre from spirits of litre absolute cane or cane alcohol products 2208.90.19 ---- Other L 6SHFL¿F Rs 1,848 duty per per litre litre absolute alcohol --- Spirit cooler: 2208.90.21 ---- In can L 6SHFL¿F Rs 56.90 duty per per litre litre plus Rs 2 per can 556 Acts 2021 SCHEDULE - continued Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Statistical Taxable Rate of Goods Unit Base Excise Duty 2208.90.22 ---- Spirit L 6SHFL¿F Rs 56.90 cooler obtained duty per per litre by mixing litre spirits of cane or cane products 2208.90.23 ---- Spir- L 6SHFL¿F Rs 56.90 it cooler duty per per litre obtained by litre plus Rs 2 mixing spirits per can of cane or cane products, in can 2208.90.29 ---- Other L 6SHFL¿F Rs 56.90 duty per per litre litre --- Tequilla: 2208.90.31 ---- In bulk L 6SHFL¿F Rs 1,156 for bottling duty per per litre purposes litre absolute alcohol 2208.90.39 ---- Other L 6SHFL¿F Rs 1,848 duty per per litre litre absolute alcohol Acts 2021 557 SCHEDULE - continued Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Statistical Taxable Rate of Goods Unit Base Excise Duty --- Admixed spirits: 2208.90.61 ---- Obtained L 6SHFL¿F At the rate by mixing duty per applicable spirits of litre to the spirits cane or cane calculated in products proportion to the volume of spirits used in the production 2208.90.69 ---- Other L 6SHFL¿F At the rate duty per applicable litre to the spirits calculated in proportion to the volume of spirits used in the production --- Other: 2208.90.91 ---- Obtained L 6SHFL¿F Rs 1,848 by mixing duty per per litre spirits of litre absolute cane or cane alcohol products 558 Acts 2021 SCHEDULE - continued Column 1 Column 2 Column 3 Column 4 Column 5 Heading H.S. Code Excisable Statistical Taxable Rate of Goods Unit Base Excise Duty 2208.90.99 ---- Other L 6SHFL¿F Rs 1,848 per duty per litre absolute litre alcohol 24.02 Cigars, che- roots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. - Cigars, cheroots and cigarillos, containing tobacco: 2402.10.10 --- Cigarillos Kg 6SHFL¿F Rs 11,345 duty per per thousand thousand 2402.10.90 --- Other Kg 6SHFL¿F Rs 19,430 duty per kg per kg 2402.20.00 - Cigarettes Kg 6SHFL¿F Rs 5,625 per containing duty per thousand tobacco thousand - Other: 2402.90.10 --- Cigarillos Kg 6SHFL¿F Rs 11,345 per duty per thousand thousand 2402.90.90 --- Other Kg 6SHFL¿F Rs 5,625 per duty per thousand thousand Acts 2021 559

NINTH SCHEDULE [Section 41(h)]

FIFTH SCHEDULE [Section 72(3A)] FINANCIAL SUMMARY Accounting Period from __________________ to ________________ Name of Insurance Agent Licence Number Acting on behalf of Insurers (Specify Name of Insurers) Category of Insurance Agent Business (Tick as appropriate) General Insurance Agent Business Long Term Insurance Agent Business Both Categories STATEMENT OF PROFIT AND LOSS AND OTHER COMPREHENSIVE INCOME MUR Commission Other income Less: Operating expenses Management and administrative expenses Finance cost Other expenses 3UR¿W ORVV EHIRUHWD[DWLRQ Taxation 1HW3UR¿W ORVV DIWHUWD[DWLRQ 560 Acts 2021 SCHEDULE - continued STATEMENT OF FINANCIAL POSITION ASSETS MUR Non-Current Assets Property, plant and equipment Investments Others Total Non-Current Assets Current Assets Trade and other receivables Cash and cash equivalents Other receivables Total Current Assets Total Assets EQUITIES AND LIABILITIES Equity Capital and reserves Stated capital Retained earnings Other reserves Total Equity Non-Current Liabilities Loans Others Current Liabilities Short term loans Trade and other payables Bank overdraft Other payables Acts 2021 561 SCHEDULE - continued Total Liabilities Total Equity and Liabilities We, the undersigned, hereby certify that in our opinion and to the best of our knowledge, the information presented in both statements mentioned above is true and fair. Date: Signature of Director: Date: Signature of Director: 562 Acts 2021 TENTH SCHEDULE [Section 44(h)]

SEVENTH SCHEDULE PART I [Section 26A(1)] Rate of tax ……… 20 per cent PART II [Section 45A(11)] Rate of tax ………10 per cent ____________

ELEVENTH SCHEDULE [Section 44(j)]

TENTH SCHEDULE [Eighth Schedule] $FWLYLWLHV  DXWKRULVHG  XQGHU  WKH  ,QYHVWPHQW &HUWL¿FDWH LVVXHG E\ WKH Economic Development Board Aquaculture ,QGXVWULDO¿VKLQJ    Seafood processing High tech manufacturing Pharmaceutical research and manufacturing Agro processing Food processing Healthcare, biotechnology and lifesciences Nursing and residential care Digital technology and innovation Marina Tertiary education Seed production Other activities approved by the Economic Development Board Acts 2021 563

TWELFTH SCHEDULE [Section 74(j)]

SECOND SCHEDULE [Section 2] FIXED PENALTY NOTICE (FPN) [Sections 12A and 15A of the Quarantine Act 2020] PART I Date:…………………………. Name of Offender: ……………......………………………………… National Identity Card (If known): ………..........………………………… Date of Birth (DOB): ……………………..........…………… Address: …......………………………………… ………………………………..……… This is to bring to your attention that on ……….........……. at …....……... (Date) (Time) at ……………………………………………………................… you (Place) have committed the following offence(s) – (1) ……………………………………………………...………………… (2) ……………………………………………...………………………… (3) ………………………………………………………...…….......…… (4) ………………...……………………………………………………… 7KH¿QH V SURYLGHGIRUWKLVWKHVHRIIHQFH V DVVSHFL¿HGWKH7KLUG6FKHGXOH to the Quarantine Act 2020 are as follows – (1) Rs ………………………………………….. (2) Rs ………………………………………….. (3) Rs ………………………………………….. (4) Rs ………………………………………….. 564 Acts 2021 SCHEDULE - continued and payable to the cashier of the District Court of …………………………… by ………………………………………. at latest in accordance with the Quarantine Act 2020. You have to attend Court personally with the original FPN, your original National Identity Card (NIC) or Passport in case you are not holder of an 1,&DQGSD\WKHDERYH¿QH V ZLWKLQWKHSUHVFULEHGGHOD\IDLOLQJZKLFK you may be prosecuted for the above offence(s) and may, upon conviction, EHOLDEOHWRD¿QHZKLFKVKDOOQRWEHOHVVWKDQWZLFHWKH¿[HGSHQDOW\LQ respect of the offence(s). …………………………………………….................................................. 1DPH 6LJQDWXUHRI,VVXLQJ2I¿FHU ----------------------------------------------------------------------------------------- PART II IN THE DISTRICT COURT OF …………..………………………….. NIC/Passport No. of Offender WREH¿OOHGLQE\'LVWULFW&RXUW2I¿FHU 1DWLRQDO,GHQWLW\&DUG1R3DVVSRUW1R Date of Payment: …………………………..……………… Received by: …………………….........................…….     1DPH 6LJQDWXUHRI'LVWULFW&RXUW2I¿FHU Name & Signature of Offender: …………………......…………………… 2I¿FH6WDPS Acts 2021 565

THIRTEENTH SCHEDULE [Section 74(k)]

THIRD SCHEDULE [Sections 12A and 15A] Offence Fine (Rs) 1. Found to be outdoor in breach of an Order made by the Prime Minister under section 3 of the Quarantine Act 2020 2,000 2. Failure to wear protective mask in breach of the COVID-19 (Preventive and Sanitary Measures) 2,000 Regulations 2021 3. Failure to wear protective mask over mouth and nose in breach of the COVID-19 (Preventive and Sanitary 2,000 Measures) Regulations 2021 4. Failure to close down premises in breach of an Order made by the Prime Minister under section 3 of 10,000 the Quarantine Act 2020 or regulations made by the Minister under the Quarantine Act 2020 _____________ BY AUTHORITY: GOVERNMENT PRINTING DEPARTMENT, LA TOUR KOENIG 121/08/2021 – 949