1
This Order may be cited as the Double Taxation Relief (Taxes on Income) (Mauritius) Order 1981.
2
It is hereby declared—
a
that the arrangements specified in the Convention set out in the Schedule to this Order have been made with the Government of Mauritius with a view to affording relief from double taxation in relation to income tax, corporation tax or capital gains tax and taxes of a similar character imposed by the laws of Mauritius; and
b
that it is expedient that those arrangements should have effect.
N.E. LeighClerk of the Privy Council