UK Acts relating to Mauritius, 1968-2005

UK Statutes and Statutory Instruments relating to Mauritius, 1968-2005

MAURITIUS INDEPENDENCE ACT 1968 CHAPTER 8

UK Statutes Crown Copyright. Reproduced by permission of the Controller of Her Majesty's Stationery Office.

NOTES

An Act to make provision for, and in connection with, the attainment by Mauritius of fully responsible status within the Commonwealth.

[February 29, 1968]

UK ST 1968 c 8 (Refs & Annos)

In-force date: July 1, 1991 (see Analysis Tab for Commencement Information)

s 1 Fully responsible status of Mauritius.

(1) On and after 12th March 1968 (in this Act referred to as "the appointed day") Her Majesty's Government in the United Kingdom shall have no responsibility for the government of Mauritius.

(2) No Act of the Parliament of the United Kingdom passed on or after the appointed day shall extend, or be deemed to extend, to Mauritius as part of its law; and on and after that day the provisions of Schedule 1 to this Act shall have effect with respect to the legislative powers of Mauritius.

s 2

2.-- [...] [FN1]

[FN1] Repealed by British Nationality Act 1981 (c.61), Sch. 9

s 3

3.-- [...] [FN1]

[FN1] Repealed by British Nationality Act 1981 (c.61), Sch. 9

s 4 Consequential modification of other enactments.

(1) [...] [FN1]

(2) On and after the appointed day--

(a) the expression "colony" in the Army Act 1955, the Air Force Act 1955 and the Naval Discipline Act 1957 shall not include Mauritius, and

(b) [...] [FN2]

and no Order in Council made on or after the appointed day under section 1 of the Armed Forces Act 1966 which continues either of the said Acts of 1955 in force for a further period shall extend to Mauritius as part of its law.

(3) On and after the appointed day the provisions specified in Schedule 2 to this Act shall have effect subject to the amendments specified respectively in that Schedule.

(4) Subsection (3) of this section, and Schedule 2 to this Act, shall not extend to Mauritius as part of its law.

[FN1] Repealed by Interpretation Act 1978 (c.30), Sch. 3

[FN2] S. 4(2)(b) amends Army Act 1955 (c. 18), s. 225(1), Air Force Act 1955 (c. 19), s. 223(1) and Naval Discipline Act 1957 (c. 53), s. 135(1)

s 5 Interpretation.

(1) In this Act, and in any amendment made by this Act in any other enactment, "Mauritius" means the territories which immediately before the appointed day constitute the Colony of Mauritius.

(2) References in this Act to any enactment are references to that enactment as amended or extended by or under any other enactment.

s 6 Short title.

This Act may be cited as the Mauritius Indpendence Act 1968.

Para 1

The Colonial Laws Validity Act 1865 shall not apply to any law made on or after the appointed day by the legislature of Mauritius.

Para 2

No law and no provision of any law made on or after the appointed day by that legislature shall be void or inoperative on the ground that it is repugnant to the law of England, or to the provisions of any Act of the Parliament of the United Kingdom, including this Act, or to any order, rule or regulation made under any such Act, and accordingly the powers of that legislature shall include the power to repeal or amend any such Act, order, rule or regulation in so far as it is part of the law of Mauritius.

Para 3

The legislature of Mauritius shall have full power to make laws having extra-territorial operation.

Para 4

Without prejudice to the generality of the preceding provisions of this Schedule--

[...] [FN1]

(b) section 4 of the Colonial Courts of Admiralty Act 1890 (which requires certain laws to be reserved for the signification of Her Majesty's pleasure or to contain a suspending clause) and so much of section 7 of that Act as requires the approval of Her Majesty in Council to any rules of court for regulating the practice and procedure of a Colonial Court of Admiralty shall cease to have effect in Mauritius.

[FN1] repealed by Merchant Shipping Act (1995 c.21), Sch 12 Para 1

In-force date: July 1, 1991 (see Analysis Tab for Commencement Information)

Para 1

1. [...] [FN1]

[FN1] Repealed by Finance Act 1969 (c. 32), Sch. 21 Pt. IX

Para 2

2. [...] [FN1]

[FN1] Spent

Para 3

3. [...] [FN1]

[FN1] Repealed by International Organisations Act 1981 (c.9), Sch.

Para 4

4. [...] [FN1]

[FN1] Amends Import Duties Act 1958 (c. 6), s. 2(4)

Para 5

In the Visiting Forces (British Commonwealth) Act 1933, section 4 (attachment and mutual powers of command) shall apply in relation to forces raised in Mauritius as it applies to forces raised in Dominions within the meaning of the Statute of Westminster 1931.

Para 6

In the Visiting Forces Act 1952--

(a) [...] [FN1]

(b) in section 10(1)(a), the expression "colony" shall not include Mauritius;

and, until express provision with respect to Mauritius is made by an Order in Council under section 8 of that Act (application to visiting forces of law relating to home forces), any such Order for the time being in force shall be deemed to apply to visiting forces of Mauritius.

[FN1] Para. 6(a) amends Visiting Forces Act 1952 (c. 67), s. 1(1)(a)

Para 7

7. [...] [FN1]

[FN1] Amends Merchant Shipping Act 1894 (c. 60), s. 427(2) as set out in Merchant Shipping (Safety Convention) Act 1949 (c. 43), s. 2

Para 8

8. [...] [FN1]

[FN1] Amends Merchant Shipping Act 1948 (c. 44), s. 6(2)

Para 9

9. [...] [FN1]

[FN1] Repealed by Statute Law (Repeals) Act 1977 (c. 18), Sch. 1 Pt. XV

Para 10

In the Whaling Industry (Regulation) Act 1934, the expression "British ship to which this Act applies" shall not include a British ship registered in Mauritius.

Para 11

11. [...] [FN1]

[FN1] Repealed by Civil Aviation Act 1971 (c. 75), Sch. 11

Para 12

12. [...] [FN1]

[FN1] Amends Imperial Institute Act 1925 (c. xvii), s. 8(2) as amended by Commonwealth Institute Act 1958 (c. 16)

MAURITIUS REPUBLIC ACT 1992 CHAPTER 45

UK Statutes Crown Copyright. Reproduced by permission of the Controller of Her Majesty's Stationery Office.

NOTES

An Act to make provision in connection with Mauritius becoming a republic within the Commonwealth.

[June 18, 1992]

BE IT ENACTED by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:--

s 1 Operation of existing law.

(1) Subject to subsection (3) below, all law to which this section applies, whether being a rule of law or a provision of an Act of Parliament or of any other enactment or instrument whatsoever, which was in force on 12th March 1992 (the date on which the constitution of Mauritius was amended so that it became a republic) or, having been passed or made before that date, comes or has come into force thereafter, shall, unless and until provision to the contrary is made by Parliament or some other authority having power in that behalf, have the same operation in relation to Mauritius, and persons and things belonging to or connected with Mauritius, as it would have had apart from this subsection if Mauritius had not become a republic.

(2) This section applies to law of, or of any part of, the United Kingdom, the Channel Islands and the Isle of Man and, in relation only to any enactment of the Parliament of the United Kingdom or any Order in Council made by virtue of any such enactment whereby any such enactment applies in relation to Mauritius, to law of any other country or territory to which that enactment or Order extends.

(3) Notwithstanding anything in subsections (1) and (2) above, section 42 of the British Nationality Act 1981 (whereby, subject to certain exceptions, a person becoming by registration a citizen of any description or a British subject is required to take an oath of allegiance) shall have effect in relation to citizens of Mauritius as if subsection (1) above had not been enacted.

(4) This section shall be deemed to have had effect from 12th March 1992.

s 2 Judicial Committee of Privy Council.

(1) Her Majesty may by Order in Council confer on the Judicial Committee of the Privy Council such jurisdiction and powers as may be appropriate in cases in which provision is made by the law of Mauritius for appeals to the Committee from courts of Mauritius.

(2) An Order in Council under this section may contain such incidental and supplemental provisions as appear to Her Majesty to be expedient.

(3) An Order in Council under this section may contain such transitional provisions as appear to Her Majesty to be expedient--

(a) in relation to appeals in which the records have been registered in the Office of the Judicial Committee on or before 12th March 1992; and

(b) in relation to petitions for leave to appeal filed in that Office on or before that date.

(4) An Order in Council under this section may be made so as to have effect from 12th March 1992.

(5) Except so far as otherwise provided by or in accordance with an Order in Council under this section, and subject to such modifications as may be so provided, the Judicial Committee Act 1833 shall have effect in relation to appeals in respect of which jurisdiction is conferred under this section as it has effect in relation to appeals to Her Majesty in Council.

s 3 Short title.

This Act may be cited as the Mauritius Republic Act 1992.

DOUBLE TAXATION RELIEF (TAXES ON INCOME) (MAURITIUS) ORDER 2003/2620

UK Statutory Instruments Crown Copyright. Reproduced by permission

of the Controller of Her Majesty's Stationery Office.

Made: October 8, 2003

At the Court at Buckingham Palace, the 8th day of October 2003

Present,

The Queen's Most Excellent Majesty in Council

Whereas a draft of this Order was laid before the House of Commons in accordance with the provisions of section 788(10) of the Income and Corporation Taxes Act 1988 [FN1], and an Address has been presented to Her Majesty by that House praying that an Order may be made in the terms of that draft:

Now, therefore, Her Majesty, in exercise of the powers conferred upon Her by section 788 of the said Act, and of all other powers enabling Her in that behalf, is pleased, by and with the advice of Her Privy Council, to order, and it is hereby ordered, as follows:-

[FN1] Section 788 is extended by section 277 of the Taxation of Chargeable Gains Act 1992 (c. 12).

Art 1

This Order may be cited as the Double Taxation Relief (Taxes on Income) (Mauritius) Order 2003.

Art 2

It is hereby declared-

(a) that the arrangements specified in the Protocol set out in the Schedule to this Order which vary the arrangements set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Mauritius) Order 1981, as amended by the arrangements set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Mauritius) Order 1987, have been made with the Government of the Republic 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;

(b) that it is expedient that those arrangements should have effect.

Signatures

A. K. Galloway

Clerk of the Privy Council

SCHEDULE 1

Para 1

PROTOCOL BETWEEN THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF THE REPUBLIC OF MAURITIUS TO AMEND THE CONVENTION FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL GAINS, SIGNED AT LONDON ON 11 FEBRUARY 1981, AS AMENDED BY THE PROTOCOL SIGNED AT PORT LOUIS ON 23 OCTOBER 1986

The Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Mauritius;

Desiring to conclude a further Protocol to amend the Convention between the Contracting Governments for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital Gains, signed at London on 11 February 1981, as amended by the Protocol signed at Port Louis on 23 October 1986 (hereinafter referred to as "the Convention");

Have agreed as follows:

Article 1 Paragraph (5) of Article 13 of the Convention shall be deleted and replaced by the following:

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

Article 2 The Governments of the Contracting States shall notify one another, through diplomatic channels, of the completion of the procedures required by their laws for the bringing into force of this Protocol. This Protocol shall enter into force on the date of the later of these notifications and shall thereupon have effect:

(a) in the United Kingdom:

(i) in respect of income tax and capital gains tax, for any year of assessment beginning on or after 6th April 2003;

(ii) in respect of corporation tax, for any financial year beginning on or after 1st April 2003;

(b) in Mauritius:

(i) in respect of income tax, for any year of assessment beginning on or after 1st July 2003;

(ii) in respect of capital gains tax (morcellement) for any financial year beginning on or after 1st July 2003.

Article 3 This Protocol shall remain in force as long as the Convention remains in force.

In witness whereof the undersigned, duly authorised thereto by their respective Governments, have signed this Protocol.

Done in duplicate at Port Louis this

For the Government of the United Kingdom of Great Britain and Northern Ireland:D R SnoxellFor the Government of the Republic of Mauritius:27th day of March 2003.A H Nakhuda

EXPLANATORY NOTE

Para 1

The Protocol scheduled to this Order makes an alteration to the Convention set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Mauritius) Order 1981 as amended by the Schedule to the Double Taxation Relief (Taxes on Income) (Mauritius) Order 1987.

Article 1 of this Protocol amends Paragraph 5 of Article 13 (Capital Gains) of the Convention to clarify the treatment of gains from the alienation of property.

The Protocol will enter into force when both countries have notified each other of the completion of their respective legislative procedures. The date of entry into force will in due course be published in the London, Edinburgh and Belfast Gazettes.

Upon entry into force, the Protocol will take effect in the United Kingdom for any financial year beginning on or after 1st April 2003 in respect of corporation tax, and for any year of assessment beginning on or after 6th April 2003 in respect of income tax and capital gains tax; and will take effect in Mauritius from 1st July 2003.

MAURITIUS APPEALS TO JUDICIAL COMMITTEE ORDER 1992/1716

UK Statutory Instruments Crown Copyright. Reproduced by permission of the Controller of Her Majesty's Stationery Office.

Made: July 15, 1992

At the Court at Buckingham Palace, the 15th day of July 1992

Present,

The Queen's Most Excellent Majesty in Council

Her Majesty, by virtue and in exercise of the powers vested in Her by section 2 of the Mauritius Republic Act 1992, is pleased, by and with the advice of Her Privy Council, to order, and it is hereby ordered, as follows:

Art 1

This Order may be cited as the Mauritius Appeals to Judicial Committee Order 1992 and shall be deemed to have had effect from 12th March 1992.

Art 2

(1) The Judicial Committee of the Privy Council shall have and exercise the jurisdiction in respect of appeals from the Court of Appeal or Supreme Court of Mauritius that, in the law of Mauritius, is conferred on the Committee by section 81 of the Constitution of the Republic of Mauritius [FN1] (in this Order referred to as "the Constitution") which came into operation on 12th March 1992.

(2) The provisions of the Judicial Committee Act 1833 and of any rules made thereunder from time to time shall, in so far as they relate to the powers of the Committee and the procedure to be adopted with respect to proceedings before it, apply in relation to proceedings before the Committee under section 81 of the Constitution and for that purpose shall be construed with such modifications, adaptions, qualifications and exceptions as may be necessary by reason of the nature of those proceedings or otherwise to bring them into conformity with the provisions of the Constitution.

[FN1] Act No. 48 of 1991.

Art 3

Without prejudice to the generality of article 2 of this Order, the Judicial Committee shall have jurisdiction-

(a) to dispose of any petition to Her Majesty for special leave to appeal to Her Majesty in Council from any decision of the Court of Appeal or Supreme Court of Mauritius which was filed in the Office of the Judicial Committee on or before 12th March 1992 as if it were a petition for special leave to the Committee under section 81 of the Constitution;

(b) to continue and dispose of any pending appeal to Her Majesty in Council from any decision of the Court of Appeal or Supreme Court of Mauritius the records in which were registered in the Office of the Judicial Committee on or before that day as if it were an appeal to the Committee under section 81 of the Constitution

and to make such judgment and order thereon as they consider appropriate.

Signatures

G.I. de Deney

Clerk of the Privy Council

Para 1

This Order enables the Judicial Committee of the Privy Council to exercise the jurisdiction conferred upon it by section 81 of the Constitution of the Republic of Mauritius in respect of appeals from the Court of Appeal or Supreme Court of Mauritius.

Made: March 18, 1987

At the Court at Buckingham Palace, the 18th day of March 1987

Present,

The Queen's Most Excellent Majesty in Council

Whereas a draft of this Order was laid before the House of Commons in accordance with the provisions of section 497(8) of the Income and Corporation Taxes Act 1970 [FN1], and an Address has been presented to Her Majesty by that House praying that an Order may be made in the terms of that draft:

Now, therefore, Her Majesty, in exercise of the powers conferred upon Her by section 497 of the Income and Corporation Taxes Act 1970, and of all other powers enabling Her in that behalf, is pleased, by and with the advice of Her Privy Council, to order, and it is hereby ordered, as follows:--

[FN1] section 497 was amended and extended by sections 98(2) and 100(1) of the Finance Act 1972 (c. 41) and section 10 of the Capital Gains Tax Act 1979 (c. 14).

DOUBLE TAXATION RELIEF (TAXES ON INCOME) (MAURITIUS) ORDER 1987/467

UK Statutory Instruments Crown Copyright. Reproduced by permission

of the Controller of Her Majesty's Stationery Office.

In-force date: March 18, 1987 (see Analysis Tab for Commencement Information)

Art 1

This Order may be cited as the Double Taxation Relief (Taxes on Income) (Mauritius) Order 1987.

Art 2

It is hereby declared--

(a) that the arrangements specified in the Protocol set out in the Schedule to this Order, which vary the arrangements set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Mauritius) Order 1981 have been made with the Government of 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.

Signatures

G. I. de Deney

Clerk of the Privy Council

SCHEDULE 1 PROTOCOL

Para 1

AMENDING THE CONVENTION BETWEEN THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF MAURITIUS FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND CAPITAL GAINS. SIGNED AT LONDON ON 11 FEBRUARY 1981

The Government of the United Kingdom of Great Britain and Northern Ireland and the Government of Mauritius;

Desiring to conclude a Protocol to amend the Convention between the Contracting Governments for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital Gains, signed at London on 11 February 1981 (hereinafter referred to as "the Convention");

Have agreed as follows:

ARTICLE 1 Article 10 of the Convention shall be deleted and replaced by the following:

"ARTICLE 10 Dividends

(1)

(a) Dividends derived from a company which is a resident of the United Kingdom by a resident of Mauritius may be taxed in Mauritius.

(b) Where a resident of Mauritius is entitled to a tax credit in respect of such a dividend under paragraph (2) of this Article, tax may also be charged in the United Kingdom, and according to the laws of the United Kingdom, on the aggregate of the amount or value of that dividend and the amount of that tax credit at a rate not exceeding 15 per cent.

(c) Except as aforesaid dividends derived from a company which is a resident of the United Kingdom by a resident of Mauritius who is the beneficial owner of the dividends shall be exempt from any tax in the United Kingdom which is chargeable on dividends.

(2) A resident of Mauritius who receives a dividend from a company which is a resident of the United Kingdom shall, subject to the provisions of paragraph (3) of this Article and provided he is the beneficial owner of the dividend, be entitled to the tax credit in respect thereof to which an individual resident in the United Kingdom would have been entitled had he received that dividend, and to the payment of any excess of that tax credit over his liability to United Kingdom tax.

(3) The provisions of paragraph (2) of this Article shall not apply where the beneficial owner of the dividend is, or is associated with, a company which either alone or together with one or more associated companies controls, directly or indirectly, 10 per cent or more of the voting power in the company paying the dividend. For the purposes of this paragraph, two companies shall be deemed to be associated if one controls, directly or indirectly, more than 50 per cent of the voting power in the other company, or a third company controls more than 50 per cent of the voting power in both of them.

(4) Dividends derived from a company which is a resident of Mauritius by a resident of the United Kingdom may be taxed in the United Kingdom. Such dividends may also be taxed in Mauritius and according to the laws of Mauritius, but if the recipient is the beneficial owner of the dividends the tax so charged shall not exceed:

(a) 10 per cent of the gross amount of the dividends if the beneficial owner is a company which controls, directly or indirectly, at least 10 per cent of the voting power in the company paying the dividends;

(b) 15 per cent of the gross amount of the dividends in all other cases.

(5) the term "dividends" as used in this Article means income from shares or other rights, not being debt-claims, participating in profits, as well as income from other corporate rights assimilated to income from shares by the taxation laws of the State of which the company making the distribution is a resident, and also includes any other item which, under the laws of the Contracting State of which the company paying the dividend is a resident, is treated as a dividend or distribution of a company.

(6) The provisions of paragraphs (1), (2) and (4) of this Article shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividend is a resident, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 or Article 14 of the Convention, as the case may be, shall apply.

(7) Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other State, nor subject the company's undistributed profits, to a tax on the company's undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in that other State."

ARTICLE 2 The Governments of the Contracting States shall notify one another of the completion of the procedures required by their laws for the bringing into force of this Protocol. The Protocol shall enter into force on the date of the later of these notifications and shall thereupon have effect in relation to dividends paid on or after 1 July 1986.

ARTICLE 3 This Protocol shall cease to be effective at such time as the Convention ceases to be effective in accordance with Article 31 of the Convention.

In witness whereof the undersigned, duly authorised thereto by their respective Governments, have signed this Protocol.

Done in duplicate at Port Louis this 23rd day of October 1986

For the Government of the United Kingdom of Great Britain and Northern Ireland:C. A. HamiltonFor the Government of Mauritius:S. Lutchmeenaraidoo

EXPLANATORY NOTE

Para 1

The Protocol scheduled to this Order amends the Convention set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Mauritius) Order 1981.

Article 1 of the Protocol replaces Article 10 (Dividends) of the 1981 Convention with a new Article. This includes one important change relating to the tax treatment of dividends paid by Mauritian companies to United Kingdom shareholders following changes made by Mauritius to its method of taxing company profits and distributions. Dividends flowing to the United Kingdom from Mauritius will be subject to tax at a rate not exceeding 10 per cent in Mauritius where the dividends are paid to a company which controls at least 10 per cent of the voting power in the paying company. In all other cases the rate of tax is not to exceed 15 per cent. The tax treatment of dividends paid by a United Kingdom company to a Mauritius shareholder remains unchanged.

The Protocol takes effect in relation to dividends paid on or after 1st July 1986.

Made: July 31, 1981

At the Court at Buckingham Palace, on the 31st day of July 1981

Present,

The Queen's Most Excellent Majesty in Council

[FN1] section 497 was amended and extended by sections 98(2) and 100(1) of the Finance Act 1972 (c. 41) and section 10 of the Capital Gains Tax Act 1979 (c. 14).

DOUBLE TAXATION RELIEF (TAXES ON INCOME) (MAURITIUS) ORDER 1981/1121

UK Statutory Instruments Crown Copyright. Reproduced by permission

of the Controller of Her Majesty's Stationery Office.

In-force date: July 31, 1981 (see Analysis Tab for Commencement Information)

Art 1

This Order may be cited as the Double Taxation Relief (Taxes on Income) (Mauritius) Order 1981.

Art 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.

Signatures

N.E. Leigh.

Clerk of the Privy Council,

SCHEDULE 1

Para 1

CONVENTION BETWEEN THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF MAURITIUS FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND CAPITAL GAINS

The Government of the United Kingdom of Great Britain and Northern Ireland and the Government of Mauritius;

Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains;

Have agreed as follows:

ARTICLE 1 Personal scope

This Convention shall apply to persons who are residents of one or both of the Contracting States.

ARTICLE 2 Taxes covered

(1) The existing taxes to which this Convention shall apply are:

(a) in the United Kingdom of Great Britain and Northern Ireland:

(i) the income tax;

(ii) the corporation tax; and

(iii) the capital gains tax;

(hereinafter referred to as "United Kingdom tax");

(b) in Mauritius:

(i) the income tax;

(ii) the capital gains tax (morcellement);

(hereinafter referred to as "Mauritius tax").

(2) This Convention shall also apply to any identical or substantially similar taxes which are imposed by either Contracting State after the date of signature of this Convention in addition to, or in place of, the existing taxes.

(3) The competent authorities of the Contracting States shall notify each other of any substantial changes which are made in their respective taxation laws.

ARTICLE 3 General definitions

(1) For the purposes of this Convention, unless the context otherwise requires:

(a) the term "United Kingdom" means Great Britain and Northern Ireland, including any area outside the territorial sea of the United Kingdom which in accordance with international law has been or may hereafter be designated, under the laws of the United Kingdom concerning the Continental Shelf, as an area within which the rights of the United Kingdom with respect to the sea bed and sub-soil and their natural resources may be exercised;

(b) the term "Mauritius" means all the territories, including all the islands, which, in accordance with the laws of Mauritius, constitute the State of Mauritius and includes:

(i) the territorial sea of Mauritius; and

(ii) any area outside the territorial sea of Mauritius which in accordance with international law has been or may hereafter be designated, under the laws of Mauritius concerning the Continental Shelf, as an area within which the rights of Mauritius with respect to the sea bed and sub-soil and their natural resources may be exercised;

(i) in relation to the United Kingdom, any citizen of the United Kingdom and Colonies, or any British subject not possessing that citizenship or the citizenship of any other Commonwealth country or territory, provided that in either case he has the right of abode in the United Kingdom; and any legal person, partnership, association or other entity deriving its status as such from the law in force in the United Kingdom;

(ii) in relation to Mauritius, any individual who is a citizen of Mauritius and any legal person, partnership, association or other entity deriving its status as such from the law in force in Mauritius;

(d) the terms "a Contracting State" and "the other Contracting State" means the United Kingdom or Mauritius as the context requires;

(e) the term "person" comprises an individual, a company and any other body of persons, corporate or not corporate;

(f) the term "company" means any body corporate or any entity which is treated as a company or body corporate for tax purposes;

(g) the terms "enterprise of a Contracting State" and "enterprise of the other Contracting State" mean respectively an industrial, mining, commercial, plantation or agricultural enterprise or similar undertaking carried on by a resident of a Contracting State and an industrial, mining, commercial, plantation or agricultural enterprise or similar undertaking carried on by a resident of the other Contracting State;

(h) the term "international traffic" means any transport by a ship or aircraft operated by an enterprise which has its place of effective management in a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;

(i) the term "competent authority" means, in the case of the United Kingdom the Commissioners of Inland Revenue or their authorised representative, and in the case of Mauritius the Commissioner of Income Tax or his authorised representative;

(j) the term "tax" means United Kingdom tax or Mauritius tax as the context requires.

(2) In the application of the provisions of this Convention by a Contracting State, any term not otherwise defined shall, unless the context otherwise requires, have the meaning which it has under the laws of that Contracting State relating to the taxes which are the subject of this Convention.

ARTICLE 4 Residence

(1) For the purposes of this Convention, the term "resident of a Contracting State" means , subject to the provisions of paragraphs (2) and (3) of this Article, any person who, under the law of that State, is liable to taxation therein by reason of his domicile, residence, place of management or any other criterion of a similar nature. The terms "resident of the United Kingdom" and "resident of Mauritius" shall be construed accordingly.

(2) Where by reason of the provisions of paragraph (1) of this Article an individual is a resident of both Contracting States, then his status shall be determined in accordance with the following rules:

(a) he shall be deemed to be a resident of the Contracting State in which he has a permanent home available to him. If he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident of the Contracting State with which his personal and economic relations are closer (centre of vital interests);

(b) if the Contracting State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either Contracting State, he shall be deemed to be a resident of the Contracting State in which he has an habitual abode;

(c) if he has an habitual abode in both Contracting States or in neither of them, he shall be deemed to be a resident of the Contracting State of which he is a national;

(d) if he is a national of both Contracting States or of neither of them, the competent authorities of the Contracting States shall determine the question by mutual agreement.

(3) Where by reason of the provisions of paragraph (1) of this Article a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident of the Contracting State in which its place of effective management is situated.

ARTICLE 5 Permanent establishment

(1) For the purposes of this Convention the term "permanent establishment" means a fixed place of business in which the business of the enterprise is wholly or partly carried on.

(2) The term "permanent establishment" shall include especially:

(a) a place of management;

(b) a branch;

(d) a factory;

(e) a workshop;

(f) a warehouse, in relation to a person providing storage facilities for others;

(g) a mine, oil or gas well, quarry or other place of extraction of natural resources;

(h) an installation or structure used for the exploration of natural resources;

(i) a farm or plantation.

(3) A building site or construction or assembly project, or supervisory activities in connection therewith, constitutes a permanent establishment only if the site, project or activity lasts more than six months.

(4) Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:

(a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;

(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;

(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;

(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;

(e) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise.

(5) Notwithstanding the provisions of paragraphs (1) and (2) of this Article, a person acting in a Contracting State on behalf of an enterprise of the other Contracting State (other than an agent of an independent status to whom the provisions of paragraph (6) of this Article apply) shall be deemed to be a permanent establishment in the first-mentioned Contracting State if:

(a) he has, and habitually exercises in that first-mentioned State, an authority to conclude contracts in the name of the enterprise, unless his activities are imited to the purchase of goods or merchandise for the enterprise; or

(b) he has no such authority, but habitually maintains in that first-mentioned State a stock of goods or merchandise belonging to the enterprise from which he regularly delivers goods or merchandise on behalf of the enterprise.

(6) An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, a general commission agent or any other agent of an independent status, where such persons are acting in the ordinary course of their business. An agent shall not be regarded as of an independent status if he acts exclusively or almost exclusively for the enterprise.

(7) The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.

ARTICLE 6 Income from immovable property

(1) Income from immovable property may be taxed in the Contracting State in which such property is situated.

(2)

(a) The term "immovable property" shall, subject to the provisions of sub-paragraph (b) below, be defined in accordance with the law of the Contracting State in which the property in question is situated.

(b) The term "immovable property" shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources; ships, boats and aircraft shall not be regarded as immovable property.

(3) The provisions of paragraph (1) of this Article shall apply to income derived from the direct use, letting or use in any other form of immovable property.

(4) The provisions of paragraphs (1) and (3) of this Article shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services.

(5) Notwithstanding the preceding provisions of this Article profits derived by an agricultural, forestry or plantation enterprise shall be dealt with in accordance with the provisions of Article 7.

ARTICLE 7 Business profits

(1) The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State, but only so much of them as is attributable to that permanent establishment.

(2) Subject to the provisions of paragraph (3) of this Article, where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing at arm's length with the enterprise of which it is a permanent establishment.

(3) In determining the profits of a permanent establishment, there shall be allowed as deductions all expenses of the enterprise which are incurred for the purposes of the permanent establishment, including executive and general administrative expenses so incurred, whether in the Contracting State in which the permanent establishment is situated or elsewhere. However, no such deduction shall be allowed in respect of amounts, if any, paid (otherwise than towards reimbursement of actual expenses) by the permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar payments in return for the use of patents or other rights, or by way of commission for specific services performed or for management, or, except in the case of a banking enterprise, by way of interest on moneys lent to the permanent establishment. Likewise no account shall be taken, in determining the profits of a permanent establishment, of amounts charged (otherwise than towards reimbursement of actual expenses), by the permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar payments in return for the use of patents or other rights, or by way of commission for specific services performed or for management, or, except in the case of a banking enterprise, by way of interest on moneys lent to the head office of the enterprise or any of its other offices.

(4) Insofar as it has been customary in a Contracting State to determine the profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to its various parts, nothing in paragraph (2) of this Article shall preclude that Contracting State from determining the profits to be taxed by such an apportionment as may be customary; the method of apportionment adopted shall, however, be such that the result shall be in accordance with the principles contained in this Article.

(5) No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise.

(6) For the purposes of the preceding paragraphs of this Article, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary.

(7) Where profits include items which are dealt with separately in other Articles of this Convention, then the provisions of those Articles shall not be affected by the provisions of this Article.

ARTICLE 8 Shipping and air transport

(1) Profits from the operation of ships or aircraft in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.

(2) If the place of effective management of a shipping enterprise is aboard a ship then it shall be deemed to be situated in the Contracting State in which the home harbour of the ship is situated, or, if there is no such home harbour, in the Contracting State of which the operator of the ship is a resident.

(3) The provisions of paragraph (1) of this Article shall also apply to profits from the participation in a pool, a joint business or an international operating agency.

ARTICLE 9 Associated enterprises

Where:

(a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or

(b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State,

and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly.

ARTICLE 10 Dividends

(1)

(a) A dividend derived from a company which is a resident of the United Kingdom by a resident of Mauritius may be taxed in Mauritius;

(b) Where a resident of Mauritius is entitled to a tax credit in respect of such a dividend under paragraph (2) of this Article tax may also be charged in the United Kingdom, and according to the laws of the United Kingdom, on the aggregate of the amount or value of that dividend and the amount of that tax credit at a rate not exceeding 15 per cent.

(c) Except as aforesaid a dividend derived from a company which is a resident of the United Kingdom by a resident of Mauritius who is subject to tax in Mauritius in respect thereof shall be exempt from any tax in the United Kingdom which is chargeable on dividends.

(2) A resident of Mauritius who receives a dividend from a company which is a resident of the United Kingdom shall, subject to the provisions of paragraph (3) of this Article and provided he is subject to tax in Mauritius on the dividend, be entitled to the tax credit in respect thereof to which an individual resident in the United Kingdom would have been entitled had he received that dividend, and to the payment of any excess of that tax credit over his liability to United Kingdom tax.

(3) The provisions of paragraph (2) of this Article shall not apply where the recipient of the dividend is a company which either alone or together with one or more associated companies controls, directly or indirectly, 10 per cent or more of the voting power in the company paying the dividend. For the purposes of this paragraph two companies shall be deemed to be associated if one controls, directly or indirectly, more than 50 per cent of the voting power in the other company, or a third company controls more than 50 per cent of the voting power in both of them.

(4) A dividend derived from a company which is a resident of Mauritius by a resident of the United Kingdom may be taxed in the United Kingdom. Where tax is charged in Mauritius in respect of the profits or income of the company represented by the dividend and the recipient of that dividend is subject to United Kingdom tax in respect thereof the dividend shall be exempt from tax in Mauritius.

(5) The term "dividend" as used in this Article means income from shares, and also includes any other item which, under the law of the Contracting State of which the company paying the dividend is a resident, is treated as a dividend or distribution of a company.

(6) The provisions of paragraphs (1), (2) and (4) of this Article shall not apply if the recipient of the dividend, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividend is a resident, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the holding in respect of which the dividend is paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 or Article 14, as the case may be, shall apply.

(7) Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other State, nor subject the company's undistributed profits to a tax on the company's undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in that other State.

ARTICLE 11 Interest

(1) Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.

(2) However, subject to the provisions of paragraph (3) of this Article, such interest may also be taxed in the Contracting State in which it arises and according to the law of that State.

(3) Interest arising in a Contracting State shall be exempt from tax in that State provided it is derived and beneficially owned by:

(a) the Government or a local authority of the other Contracting State;

(b) such agency or instrumentality of the Government of the other Contracting State as may be agreed in writing between the competent authorities of both Contracting States; or

(4) The term "interest" as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage, and whether or not carrying a right to participate in the debtor's profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures. Penalty charges for late payment shall not be regarded as interest for the purpose of this Article. The term "interest" shall not include any item which is treated as a distribution under the provisions of Article 10 of this Convention.

(5) The provisions of paragraphs (1), (2) and (3) of this Article shall not apply if the recipient of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 or Article 14, as the case may be, shall apply.

(6) Interest shall be deemed to arise in a Contracting State when the payer is that State itself, a political sub-division, a local authority or a resident of that State. Where, however, the person paying the interest, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred and such interest is borne by that permanent establishment or fixed base, then such interest shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.

(7) Where, by reason of a special relationship between the payer and the recipient or between both of them and some other person, the amount of the interest paid exceeds, for whatever reason, the amount which would have been agreed upon by the payer and the recipient in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the law of each Contracting State, due regard being had to the other provisions of this Convention.

(8) The provisions of this Article shall not apply if the debt-claim in respect of which the interest is paid was created or assigned mainly for the purpose of taking advantage of this Article and not for bona fide commercial reasons.

ARTICLE 12 Royalties

(1) Royalties arising in a Contracting State and derived by a resident of the other Contracting State may be taxed in that other State.

(2) However, such royalties may also be taxed in the Contracting State in which they arise and according to the law of that Contracting State; but where such royalties are derived by a resident of the other Contracting State who is subject to tax there in respect thereof the tax so charged in the Contracting State in which the royalties arise shall not exceed 15 per cent of the gross amount of the royalties.

(3) The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, tapes and works recorded for radio and television broadcasting, any patent, trade mark, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience.

(4) The provisions of paragraphs (1) and (2) of this Article shall not apply if the recipient of the royalties; being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 or Article 14, as the case may be, shall apply.

(5) Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political sub-division, a local authority or a resident of that State. Where, however, the person paying the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the obligation to pay the royalties was incurred and such royalties are borne by that permanent establishment or fixed base, then such royalties shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.

(6) Where, by reason of a special relationship between the payer and the recipient or between both of them and some other person, the amount of the royalties paid exceeds, for whatever reason, the amount which would have been agreed upon by the payer and the recipient in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention.

ARTICLE 13 Capital gains

(1) Capital gains from the alienation of immovable property, as defined in paragraph (2) of Article 6, may be taxed in the Contracting State in which such property is situated.

(2) Capital gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment (alone or together with the whole enterprise) or of such a fixed base, may be taxed in that other State.

(3) Notwithstanding the provisions of paragraph (2) of this Article, capital gains from the alienation of ships and aircraft operated in international traffic and movable property pertaining to the operation of such ships and aircraft shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.

(4) Capital gains from the alienation of any property other than that mentioned in paragraphs (1), (2) and (3) of this Article shall be taxable only in the Contracting State of which the alienator is a resident.

(5) The provisions of paragraph (4) of this Article shall not affect the right of a Contracting State to levy according to its law a tax on capital gains from the alienation of any property derived by an individual who is a resident of the other Contracting State and has been a resident of the first-mentioned Contracting State at any time during the five years immediately preceding the alienation of the property.

ARTICLE 14 Independent personal services

(1) Income derived by a resident of a Contracting State in respect of professional services or other independent activities of a similar character shall be taxable only in that State unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other Contracting State but only so much of it as is attributable to that fixed base.

(2) The term "professional services" includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

ARTICLE 15 Dependent personal services

(1) Subject to the provisions of Articles 16, 18 ,19, 20 and 21, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.

(2) Notwithstanding the provisions of paragraph (1) of this Article, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if:

(a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in the fiscal year concerned; and

(b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State; and

(c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State.

(3) Notwithstanding the preceding provisions of this Article, remuneration in respect of an employment exercised aboard a ship or aircraft in international traffic may be taxed in the Contracting State in which the place of effective management of the enterprise is situated.

ARTICLE 16 Director's fees

Director's fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State.

ARTICLE 17 Artistes and athletes

(1) Notwithstanding the provisions of Articles 14 and 15 , income derived by public entertainers, such as theatre, motion picture, radio or television artistes and musicians, and by athletes, from their personal activities as such may be taxed in the Contracting State in which those activities are exercised.

(2) Where income in respect of personal activities exercised by an entertainer or an athlete in his capacity as such accrues not to the entertainer or athlete himself but to another person, that income may, notwithstanding the provisions of Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or athlete are exercised.

ARTICLE 18 Pensions

(1) Subject to the provisions of paragraphs (1) and (2) of Article 19 , pensions and other similar remuneration paid in consideration of past employment to a resident of a Contracting State and any annuity paid to such a resident shall be taxable only in that Contracting State.

(2) The term "annuity" means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's worth.

ARTICLE 19 Governmental functions

(1) Remuneration and pensions paid out of public funds of the United Kingdom or Northern Ireland or of the funds of any local authority in the United Kingdom to an individual in respect of services rendered to the Government of the United Kingdom or Northern Ireland or a local authority in the United Kingdom, shall be taxable only in the United Kingdom unless the individual is a Mauritius national without also being a United Kingdom national.

(2) Remuneration and pensions paid by, or out of funds created by, Mauritius or a local authority or a public body thereof to an individual in respect of services rendered to the Government of Mauritius or a local authority or a public body thereof, shall be taxable only in Mauritius unless the individual is a United Kingdom national without also being a Mauritius national.

(3) The provisions of Articles 15 and 18 shall apply to remuneration and pensions in respect of services rendered in connection with a business carried on by a Contracting State or a local authority or a public body thereof.

ARTICLE 20 Students

(1) An individual who is or was a resident of one of the Contracting States immediately before making a visit to the other Contracting State and is temporarily present in that other Contracting State solely as a student at a university, college, school or other similar recognised educational institution in that other Contracting State or as a business or technical apprentice therein, shall be exempt from tax in that other Contracting State on:

(a) all remittances for the purposes of his maintenance, education or training made to him from sources outside that other Contracting State; and

(b) any income derived from the other Contracting State in respect of services rendered in that other Contracting State (other than services rendered by a business or technical apprentice to the person or partnership to whom he is apprenticed) with a view to supplementing the resources available to him for such purposes, not exceeding the sum of 1,000 pounds sterling or the equivalent in Mauritius rupees at the parity rate of exchange during any year of assessment.

Provided that the benefits of this sub-paragraph shall extend only for such period of time as may be reasonably or customarily required to complete the education or training undertaken but in no event shall an individual have the benefits of this sub-paragraph for more than five consecutive years of assessment.

(2) An individual who is or was a resident of one of the Contracting States immediately before making a visit to the other Contracting State and is temporarily present in that other Contracting State for the purposes of study, research or training solely as a recipient of a grant, allowance or award from the Government of either of the Contracting States or from a scientific, educational, religious or charitable organisation or under a technical assistance programme entered into by the Government of either of the Contracting States shall be exempt in that other Contracting State for a period not exceeding two years from the date of his first arrival in that other State in connection with that visit on:

(a) the amount of such grant, allowance or award; and

(b) any income derived from that other Contracting State in respect of services in that other Contracting State if the services are performed in connection with his study, research, training, or are incidental thereto.

(3) An individual who is or was a resident of one of the Contracting States immediately before making a visit to the other Contracting State and is temporarily present in that other Contracting State solely as an employee of, or under contract with, the Government or an enterprise of the first-mentioned Contracting State for the purpose of acquiring technical, professional or business experience shall be exempt in that other Contracting State for a period not exceeding twelve months from the date of his first arrival in that other State in connection with that visit on:

(a) all remittances for the purposes of his maintenance, education or training made to him from sources outside that other Contracting State; and

(b) any remuneration not exceeding the sum of 1,000 pounds sterling or the equivalent in Mauritius rupees at the parity rate of exchange for personal services rendered in that other Contracting State, provided such services are in connection with his studies or training or are incidental thereto.

ARTICLE 21 Teachers

(1) An individual who is a resident of a Contracting State at the time he becomes temporarily present in the other Contracting State, at the invitation of that other State or of a university, college, school or other recognised educational institution in the other State, for the primary purpose of teaching or engaging in research, or both, at a university, college, school or other recognised educational institution shall be exempt from tax by that other State on his income from personal services for teaching or research at such university, college, school or educational institution, for a period not exceeding two years from the date of his arrival in that other State.

(2) This Article shall not apply to income from research if such research is undertaken not in the public interest but primarily for the private benefit of a specific person or persons.

ARTICLE 22 Income not expressly mentioned

(1) Subject to the provisions of paragraphs (2) and (3) of this Article items of income of a resident of a Contracting State, wherever arising, being income of a class or from sources not expressly mentioned in the foregoing Articles of this Convention in respect of which he is subject to tax in that State, shall be taxable only in that State.

(2) The provisions of paragraph (1) of this Article shall not apply if the person deriving the income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or 14, as the case may be, shall apply.

(3) The provisions of paragraph (1) of this Article shall not apply to income paid out of trusts.

ARTICLE 23 Limitation of relief

Where under any provision of this Convention income is relieved from tax in one of the Contracting States and, under the law in force in the other Contracting State, a person, in respect of the said income, is subject to tax by reference to the amount thereof which is remitted to or received in that other Contracting State and not by reference to the full amount thereof, then the relief to be allowed under this Convention in the first-mentioned Contracting State shall apply only to so much of the income as is remitted to or received in the other Contracting State.

ARTICLE 24 Elimination of double taxation

(1) Subject to the provisions of the law of the United Kingdom regarding the allowance as a credit against United Kingdom tax of tax payable in a territory outside the United Kingdom (which shall not affect the general principle hereof):

(a) Mauritius tax payable under the laws of Mauritius and in accordance with this Convention, whether directly or by deduction, on profits, income or chargeable gains from sources within Mauritius shall be allowed as a credit against any United Kingdom tax computed by reference to the same profits, income or chargeable gains by reference to which the Mauritius tax is computed.

Provided that in the case of a dividend the credit shall only take into account such tax in respect thereof as is additional to any tax payable by the company on the profits out of which the dividend is paid and is ultimately borne by the recipient without reference to any tax so payable.

(b) In the case of a dividend paid by a company which is a resident of Mauritius to a company which is a resident of the United Kingdom and which controls directly or indirectly at least 10 per cent of the voting power in the company paying the dividend, the credit shall take into account (in addition to any Mauritius tax for which credit may be allowed under the provisions of sub-paragraph (a) of this paragraph) the Mauritius tax payable by the company in respect of the profits out of which such dividend is paid.

(2) For the purposes of paragraph (1) of this Article the term "Mauritius tax payable" shall be deemed to include any amount which would have been payable as Mauritius tax for any year but for an exemption or reduction of tax granted for that year or any part thereof under any of the following provisions of Mauritius law:

(a) sections 33and 34 of the Mauritius Income Tax Act 1974, so far as they were in force on, and have not been modified since, the date of the signature of this Convention, or have been modified only in minor respects so as not to affect their general character; or

(b) any other provision which may subsequently be made granting an exemption or reduction which is agreed by the competent authorities of the Contracting States to be of a substantially similar character, if it has not been modified thereafter or has been modified only in minor respects so as not to affect its general character.

Provided:

(c) that relief from United Kingdom tax shall not be given by virtue of this paragraph in respect of income from any source if the income arises in a period starting more than ten years after the exemption from, or reduction of, Mauritius tax was first granted in respect of that source;

(d) that where an exemption or reduction of tax is granted to an enterprise under section 33 or 34 of the Mauritius Income Tax Act 1974 or any substantially similar provision within sub-paragraph (b) of this paragraph the tax which would have been payable but for that exemption or reduction shall be taken into account for the purposes of this paragraph only where the exemption or reduction is certified by the competent authority of Mauritius as having been given with a view to promoting industrial, commercial, scientific or educational development in Mauritius.

(3) Subject to the provisions of the law of Mauritius regarding the allowance as a credit against Mauritius tax of tax payable in a territory outside Mauritius (which shall not affect the general principle hereof):

(a) United Kingdom tax payable under the laws of the United Kingdom and in accordance with this Convention, whether directly or by deduction, on profits, income or chargeable gains from sources within the United Kingdom shall be allowed as a credit against any Mauritius tax computed by reference to the same profits, income or chargeable gains by reference to which the United Kingdom tax is computed.

(b) Where a company which is a resident of the United Kingdom pays a dividend to a company which is a resident of Mauritius and which controls directly or indirectly at least 10 per cent of the voting power in the first-mentioned company, the credit shall take into account (in addition to any United Kingdom tax for which credit may be allowed under the provisions of sub-paragraph (a) of this paragraph) the United Kingdom tax payable by that first-mentioned company in respect of the profits out of which such dividend is paid.

(4) For the purposes of paragraphs (1) and (3) of this Article profits, income and capital gains owned by a resident of a Contracting State which may be taxed in the other Contracting State in accordance with this Convention shall be deemed to arise from sources in that other Contracting State.

(5) Where profits on which an enterprise of a Contracting State has been charged to tax in that State are also included in the profits of an enterprise of the other Contracting State and the profits so included are profits which would have accrued to that enterprise of the other State if the conditions made between the enterprises had been those which would have been made between independent enterprises dealing at arm's length, the amount included in the profits of both enterprises shall be treated for the purposes of this Article as income from a source in the other State of the enterprise of the first-mentioned State and relief shall be given accordingly under the provisions of paragraph (1) or paragraph (3) of this Article.

ARTICLE 25 Personal allowances

(1) Subject to the provisions of paragraph (3) of this Article, individuals who are residents of Mauritius shall be entitled to the same personal allowances, reliefs and reductions for the purposes of United Kingdom tax as British subjects not resident in the United Kingdom.

(2) Subject to the provisions of paragraph (3) of this Article, individuals who are residents of the United Kingdom shall be entitled to the same personal allowances, reliefs and reductions for the purposes of Mauritius tax as Mauritius citizens not resident in Mauritius.

(3) Nothing in this Convention shall entitle an individual who is a resident of a Contracting State and whose income from the other Contracting State consists solely of dividends, interest or royalties (or solely of any combination thereof) to the personal allowances, reliefs and reductions of the kind referred to in this Article for the purposes of taxation in that other Contracting State.

ARTICLE 26 Non-discrimination

(1) The nationals of a Contracting State shall not be subject in the other Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances are or may be subjected.

(2) The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities.

(3) Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of that first-mentioned State are or may be subjected.

(4) Nothing contained in this Article shall be considered as obliging either Contracting State to grant to individuals not resident in that State any of the personal allowances, reliefs and reductions for tax purposes which are granted to individuals so resident, nor as obliging Mauritius to grant to a company which is not a resident of Mauritius any deduction in the computation of its chargeable income in respect of dividends paid by the company.

(5) In this Article the term "taxation" means taxes of every kind and description.

ARTICLE 27 Mutual agreement procedure

(1) Where a resident of a Contracting State considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with this Convention, he may, notwithstanding the remedies provided by the national laws of those States, present his case to the competent authority of the Contracting State of which he is a resident.

(2) The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at an appropriate solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation not in accordance with the Convention.

(3) The competent authorities of the Contracting State shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention, with the object of facilitating any appropriate adjustment of liability.

(4) The competent authorities of the Contracting State may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs.

ARTICLE 28 Exchange of information

The competent authorities of the Contracting States shall exchange such information (being information which is at their disposal under their respective taxation laws in the normal course of administration) as is necessary for carrying out the provisions of this Convention or for the prevention of fraud or for the administration of statutory provisions against legal avoidance in relation to the taxes which are the subject of this Convention. Any information so exchanged shall be treated as secret but may be disclosed to persons (including a court or administrative body) concerned with assessment, collection, enforcement or prosecution in respect of the taxes which are the subject of this Convention. No information shall be exchanged which would disclose any trade, business, industrial or professional secret or any trade process.

ARTICLE 29 Diplomats

(1) Nothing in this Convention shall affect the fiscal privileges of members of diplomatic or consular missions under the general rules of international law or under the provisions of special agreements.

(2) Notwithstanding the provisions of paragraph (1) of Article 4, an individual who is a member of the diplomatic, consular or permanent mission of a Contracting State or any third State which is situated in the other Contracting State and who is subject to tax in that other State only if he derives income from sources therein, shall not be deemed to be a resident of that other State.

ARTICLE 30 Entry into force

(1) Each of the Contracting States shall notify to the other the completion of the procedures required by its law for the bringing into force of this Convention. The Convention shall enter into force on the date of the later of these notifications and shall thereupon have effect:

(a) in the United Kingdom:

(i) in respect of income tax and capital gains tax, for any year of assessment beginning on or after 6 April 1981;

(ii) in respect of corporation tax, for any financial year beginning on or after 1 April 1981;

(b) in Mauritius:

(i) in respect of income tax for any year of assessment beginning on or after 1 July 1981;

(ii) in respect of capital gains tax (morcellement) for any financial year beginning on or after 1 July 1981.

(2) Subject to the provisions of paragraph (3) of this Article, the Arrangement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income which was made in 1947 between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of Mauritius [FN1] shall terminate and cease to have effect in respect of taxes to which this Convention in accordance with paragraph (1) of this Article applies.

(3) Where any provision of the Arrangement referred to in paragraph (2) of this Article would have afforded any greater relief from tax than is afforded by this Convention any such provision as aforesaid shall continue to have effect for any year of assessment or financial year beginning before the entry into force of this Convention.

ARTICLE 31 Termination

(1) This Convention shall remain in force until terminated by one of the Contracting States. Either Contracting State may terminate the Convention, through the diplomatic channel, by giving notice of termination at least six months before the end of any calendar year after the year 1986. In such event, the Convention shall cease to have effect:

(a) in the United Kingdom:

(i) in respect of income tax and capital gains tax, for any year of assessment beginning on or after 6 April in the calendar year next following that in which the notice is given;

(ii) in respect of corporation tax, for any financial year beginning on or after 1 April in the calendar year next following that in which the notice is given;

(b) in Mauritius:

(i) in respect of income tax for any year of assessment beginning on or after 1 July in the calendar year next following that in which the notice is given;

(ii) in respect of capital gains tax (morcellement) for any financial year beginning on or after 1 July in the calendar year next following that in which the notice is given.

(2) The termination of this Convention shall not have the effect of reviving the Arrangement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income which was made in 1947 between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of Mauritius.

In witness whereof the undersigned, duly authorised thereto by their respective Governments, have signed this Convention.Done in duplicate at London this eleventh day of February 1981.For the Government of the United Kingdom of Great Britain and Northern Ireland:RICHARD LUCE.For the Government of Mauritius:V. RINGADOO.

[FN1] S.R. & O. 1947/1775.

EXPLANATORY NOTE

Para 1

The Convention with Mauritius scheduled to this Order replaces the Arrangement which is scheduled to the Double Taxation Relief (Taxes on Income) (Mauritius) Order 1947. It provides that certain trading profits not arising through a permanent establishment, pensions (other than Government pensions) and the earnings of temporary business visitors are (subject to certain conditions) to be taxed only in the country of the taxpayer's residence. Shipping and air transport profits are to be taxed only in the country in which the place of effective management is situated. Government salaries and pensions are normally to be taxed by the paying Government only. The remuneration of visiting teachers and certain payments made to visiting students are (subject to certain conditions) to be exempt in the country visited.

Where income continues to be taxable in both countries, relief from double taxation is to be given by the country of residence of the taxpayer. The credit to be given in the United Kingdom for tax payable in Mauritius is to include credit for tax spared under certain provisions of Mauritian law.

Where a United Kingdom company pays a dividend to a resident of Mauritius controlling less than 10 per cent of the voting power in the United Kingdom company, the recipient of the dividend will be entitled to the tax credit which would be payable to a United Kingdom resident individual less a sum of not more than 15 per cent of the aggregate amount of the dividend and the credit. Dividends paid by Mauritain companies to residents of the United Kingdom will be exempt from any Mauritius tax which might be charged in addition to tax charged on the company's income or profits represented by the dividends.

Interest derived by the Government of one of the Contracting State, by a Government agency or by a bank will be exempt from tax in the source country. The rate of tax in the source country on royalties flowing to the other country is, in general, not to exceed 15 per cent.

There is provision for the taxation of capital gains on immovable property by the country in which the property is situated. Capital gains arising from the disposal of movable property are normally to be taxed only in the country of the taxpayer's residence unless they arise from the disposal of assets of a permanent establishment or fixed base which the taxpayer has in the other country.

There are also provisions safeguarding nationals and enterprises of one country against discriminatory taxation in the other country and for the exchange of information and consultation between the taxation authorities of the two countries.

The Convention is to take effect in the United Kingdom for the tax year or financial year beginning in April 1981 and subsequent years.

SOCIAL SECURITY (MAURITIUS) ORDER 1981/1542

UK Statutory Instruments Crown Copyright. Reproduced by permission of the Controller of Her Majesty's Stationery Office.

Made: October 28, 1981

Coming into Operation: November 1, 1981

At the Court at Buckingham Palace, the 28th day of October 1981

Present,

The Queen's Most Excellent Majesty in Council

Whereas at Port Louis on 22nd April 1981 a Convention on Social Security between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of Mauritius (which Convention is set out in Schedule 1 to this Order and is hereinafter referred to as "the Convention") was signed on behalf of those Governments:

And Whereas by Article 28 of the Convention it is provided that the Convention shall enter into force on the first day of the third month following the month in which the instruments of ratification are exchanged:

And Whereas by Notes exchanged on 8th October 1981 (which Notes are set out in Schedule 2 to this Order) it was agreed on behalf of the said Governments that, notwithstanding and without prejudice to the provisions of Article 28 of the Convention, the Convention shall be applied provisionally from 1st November 1981:

And Whereas in accordance with the terms of the Notes the Convention applies provisionally from 1st November 1981 pending its entry into force in accordance with Article 28 of the Convention:

And Whereas by section 143(1) of the Social Security Act 1975 [FN1] And section 15(1) of the Child Benefit Act 1975 [FN2] it is provided that Her Majesty may by Order in Council make provision for modifying or adapting the said Social Security Act and for modifying the provisions of Part I of the said Child Benefit Act and regulations made under it in their application to cases affected by agreements with other governments providing for reciprocity in matters specified in those sections:

Now, therefore, Her Majesty, in pursuance of the said section 143(1), and the said section 15(1), and of all other powers enabling Her in that behalf, is pleased, by and with the advice of Her Privy Council, to order, and it is hereby ordered, as follows--

[FN1] Section 143 was amended by section 6(1) of the Social Security Act 1981 (c. 33).

[FN2] Section 15 was amended by section 6(2) of the Social Security Act 1981.

Art 1 Citation and commencement

This Order may be cited as the Social Security (Mauritius) Order 1981 and shall come into operation on 1st November 1981.

Art 2 Modification of the Social Security Act 1975

The Social Security Act 1975 shall be modified to such extent as may be required to give effect to the provisions contained in the Convention on social security set out in Schedule 1 to this Order (which Convention is subject to the agreement contained in the Notes set out in Schedule 2 to this Order), so far as the same relate to England, Wales and Scotland.

Art 3 Modification of the Child Benefit Act 1975

Part I of the Child Benefit Act 1975 and any regulations made under it shall be modified to such extent as may be required to give effect to the provisions contained in the Convention on social security set out in Schedule 1 to this Order (which Convention is subject to the agreement contained in the Notes set out in Schedule 2 to this Order), so far as the same relate to England, Wales and Scotland.

Signatures

N.E. Leigh,

Clerk of the Privy Council.

SCHEDULE 1

Para 1

CONVENTION ON SOCIAL SECURITY BETWEEN THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF MAURITIUS

The Government of the United Kingdom of Great Britain and Northern Ireland and the Government of Mauritius;

Being resolved to co-operate in the field of social affairs and in particular, in the matter of social security;

Desirous of promoting the welfare of persons moving between or working in their respective territories;

Desirous of ensuring that persons from both countries shall enjoy equal rights under their respective social security legislation;

Desirous of making arrangements for insurance periods completed under the legislation of the Contracting Parties to be added together for the purpose of determining the right to receive benefit;

Desirous further of making arrangements enabling persons moving between their respective territories to keep the rights which they have acquired under the legislation of the one Party or to enjoy corresponding rights under the legislation of the other;

HAVE AGREED AS FOLLOWS:

PART I General Provisions

ARTICLE 1

(1) For the purpose of this Convention:

(a) "Mauritius" means the Islands under the jurisdiction of the State of Mauritius;

(b) "legislation" means , in relation to a Party, such of the legislation specified in Article 2 of this Convention as applies in the territory of that Party or in any part thereof;

(c) "competent authority" means the authority responsible for the social security schemes in all or part of the territory of each Party; that is to say, in relation to the United Kingdom, the Secretary of State for Social Services, the Department of Health and Social Services for Northern Ireland or the Isle of Man Board of Social Security, as the case may require, and, in relation to Mauritius, the Minister to whom responsibility for the subject of Social Security is assigned;

(d) "insurance authority" means the authority competent to decide entitlement to the benefit in question;

(e) "competent institution" means the authority from which the person concerned is entitled to receive benefit or would be entitled to receive benefit if he were resident in the territory of the Party where that authority is situated;

(f) "insured" means , in relation to the United Kingdom, that contributions have been paid by or are payable by, or in respect of, or have been credited in respect of, the person concerned, or for the purposes of Article 17 of this Convention, that the person is, or is treated as being, an employed person, and in relation to Mauritius, that contributions have been paid, or are payable by, or are considered to have been paid in respect of, the person concerned and includes a person for whom contributions would have been payable had he reached the age of eighteen;

(g) "insurance period" means a contribution period or an equivalent period;

(h) "contribution period" means a period in respect of which contributions appropriate to the benefit in question are payable, have been paid or treated as paid under the legislation in question;

(i) "equivalent period" means in relation to the United Kingdom, a period for which contributions appropriate to the benefit in question have been credited under the legislation of that Party;

(j) "dependant" means a person who would be treated as such for the purpose of any claim for an increase of benefit in respect of a dependant under the legislation of the United Kingdom or a dependent child under the legislation of Mauritius;

(k) "pension", "allowance" or "benefit" includes any increase of, or any additional amount payable with, a pension, allowance or benefit respectively;

(l) "retirement pension" means in relation to the territory of Mauritius, a basic retirement pension;

(m) "widows' benefit" means , in relation to the United Kingdom, widow's allowance, widowed mother's allowance and widow's pension payable under the legislation of that Party and, in relation to Mauritius, widow's basic pension;

(n) "industrial disablement benefit" means , in relation to Mauritius, a permanent disablement pension;

(o) "orphan's benefit" means , in relation to the United Kingdom, guardian's allowance and child's special allowance payable under the legislation of that Party and, in relation to Mauritius, orphan's pension and guardian's allowance payable under the legislation of that Party;

(p) "family allowance" means , in relation to the United Kingdom, child benefit payable under the legislation of that Party and, in relation to Mauritius, the allowance payable under the Family Allowance Ordinance 1961;

(q) "gainfully occupied" means being an employed or self-employed person;

(r) "employed person" means a person who comes within the definition of an employed person or employee or of an employed earner or a person who is treated as such in the applicable legislation and the words "person is employed" shall be construed accordingly;

(s) "employment" means employment as an employed person or employee and the words "employ", "employed" or "employer" shall be construed accordingly;

(t) "self-employed person" means a person who comes within the definition of a self-employed person or of a self-employed earner or a person who is treated as such in the applicable legislation and the words "person is self-employed" shall be construed accordingly;

(u) "qualifying contribution year" means , in relation to Mauritius, a contribution year for which contributions have been paid amounting to a figure which is at least equivalent to the amount of contributions which would be paid on the earnings floor for a full year.

(2) Other words and expressions which are used in this Convention have the meanings respectively assigned to them in the legislation concerned.

(3) The present Convention applies also to the Isle of Man and references to "the United Kingdom" or to "territory" in relation to the United Kingdom shall be construed accordingly.

ARTICLE 2

(1) The provisions of this Convention shall apply:

(a) in relation to the United Kingdom, to:

(i) the Social Security Acts 1975 to 1980 and the Social Security (Northern Ireland) Acts 1975 to 1980;

(ii) the Social Security Acts 1975 to 1980 (Acts of Parliament) as applied to the Isle of Man by orders made under the provisions of the Social Security Legislation (Application) Act 1974 (an Act of Tynwald);

(iii) the Child Benefit Act 1975; the Child Benefit (Northern Ireland) Order 1975; and the Child Benefit Act 1975 (an Act of Parliament) as applied to the Isle of Man by orders made under the provisions of the Social Security Legislation (Application) Act 1974 (an Act of Tynwald);

and the legislation which was consolidated by those Acts or Orders or repealed by legislation consolidated by them;

(b) in relation to Mauritius, to:

The National Pensions Act 1976 and the Family Allowance Ordinance 1961.

(2) Subject to the provisions of paragraphs (3), (4) and (5) of this Article, this Convention shall also apply to any legislation which supersedes, replaces, amends, supplements or consolidates the legislation specified in paragraph (1) of this Article.

(3) This Convention shall apply, unless the Parties agree otherwise, only to benefits described in the legislation specified in paragraph (1) of this Article at the date of coming into force of this Convention and for which specific provision is made in this Convention.

(4) This Convention shall apply to any legislation which relates to a branch of social security not covered by the legislation specified in paragraph (1) of this Article, only if the two Parties make an agreement to that effect.

(5) This Convention shall not apply to Regulations on social security of the Council of the European Communities or to any convention on social security which either Party has concluded with a third Party or to any laws or regulations which amend the legislation specified in paragraph (1) of this Article for the purpose of giving effect to such a convention but shall not prevent either Party from taking into account under its legislation the provisions of any other convention which that Party has concluded with a third Party.

ARTICLE 3 A person subject to the legislation of one Party who becomes resident in the territory of the other Party shall, together with his dependants, be subject to the obligations and shall enjoy the advantages of the legislation of the other Party under the same conditions as a national of that Party subject to any special provision of this Convention.

ARTICLE 4

(1) Subject to the provisions of paragraph (2) of this Article and Articles 11 to 17 of this Convention, a person who would be entitled to receive a retirement pension, widows' benefit, or any pension, allowance or gratuity payable in respect of an industrial injury or industrial disease (other than injury benefit under the legislation of the United Kingdom or industrial injury allowance under the legislation of Mauritius) under the legislation of one Party if he were in the territory of that Party shall be entitled to receive that pension, benefit, allowance or gratuity while he is in the territory of the other Party, as if he were in the territory of the former Party. For the purpose of this Article only, "retirement pension" includes a contributory retirement pension payable under the legislation of Mauritius and "widows' benefit" includes a contributory widow's pension payable under the legislation of that Party.

(2) A person who is entitled to receive a retirement pension or widows' benefit under the legislation of the United Kingdom and who would be entitled to an increase in the rate of that pension or benefit if he were in the territory of that Party shall, after the date of coming into force of this Convention, be entitled to receive any such increase prescribed on or after that date by that legislation, if he is in the territory of Mauritius, but nothing in this paragraph shall confer entitlement to receive any such increases prescribed before that date by that legislation.

(3) Subject to Article 15 of this Convention, where, under the legislation of one Party, any increase of a benefit for which specific provision is made in this Convention would be payable for a dependant if the dependant were in the territory of that Party, that increase shall be payable while the dependant is in the territory of the other Party except that, where the increase is payable in respect of a dependent child, that increase shall only be payable where the person claiming or receiving the increase is residing with, and is responsible for, the child, or would be residing with the child but for the temporary absence of the one from the other.

PART II Provisions which Determine the Legislation Applicable

ARTICLE 5

(1) Subject to the following provisions of this Article and the provisions of Articles 6 to 9 of this Convention, where a person is gainfully occupied, his liability to be insured shall be determined only under the legislation of the Party in whose territory he is so occupied.

(2) Where a person is employed in the territory of both Parties for the same period, his liability to be insured shall be determined only under the legislation of the Party in whose territory he is ordinarily resident.

(3) Where a person is self-employed in the territory of both Parties for the same period, his liability to be insured shall be determined under the legislation of the Party in whose territory he is ordinarily resident.

(4) Where a person is employed in the territory of one Party and self-employed in the territory of the other Party for the same period, his liability to be insured shall be determined only under the legislation of the former Party.

(5) For the purposes of the provisions of paragraphs (3) and (4) of this Article, "liability to be insured" shall not include liability to pay a Class 4 contribution under the legislation of the United Kingdom.

ARTICLE 6

(1) Where a person who is insured under the legislation of one Party and is employed by an employer in the territory of that Party is sent by that employer to work in the territory of the other Party, the legislation of the former Party concerning liability for contributions shall continue to apply to him for the first 24 months of that employment as if he were employed in the territory of that Party and no contributions shall be payable in respect of that period of employment under the legislation of the latter Party. Where for unforeseen reasons his employment in the territory of the latter Party continues after such period of 24 months, the legislation of the former Party shall continue to apply to him for any further period of not more than 12 months, provided that the competent authority of the latter Party agrees thereto before the end of the first period of 24 months.

(2) Where a person is gainfully occupied in the United Kingdom and the legislation of Mauritius does not apply to him in accordance with paragraph (1) of this Article or Article 5 of this Convention, the legislation of the United Kingdom shall apply to him as if he were ordinarily resident in the United Kingdom.

(3) Where a person is gainfully occupied in Mauritius and the legislation of the United Kingdom does not apply to him in accordance with paragraph (1) of this Article or Article 5 of this Convention, the legislation of Mauritius shall apply to him as if he were a citizen of Mauritius.

(4) The following provisions shall apply to any person employed as a member of the travelling personnel of an undertaking engaged in the transport of goods or passengers by air, whether for another undertaking or on its own account:

(a) subject to the provisions of sub-paragraphs (b) and (c) of this paragraph, where a person is employed by an undertaking which has its principal place of business in the territory of one Party, the legislation of that Party concerning liability for contributions shall apply to him as if he were employed in its territory, even if he is employed in the territory of the other Party,

(b) subject to the provisions of sub-paragraph (c) of this paragraph, where the undertaking has a branch or agency in the territory of one Party and a person is employed by that branch or agency, the legislation of that Party concerning liability for contributions shall apply to him;

(c) where a person is ordinarily resident in the territory of one Party and is employed wholly or mainly in that territory, the legislation of that Party concerning liability for contributions shall apply to him, even if the undertaking which employs him does not have its principal place of business or branch or any agency in that territory.

ARTICLE 7

(1) Subject to the provisions of paragraphs (2), (3) and (4) of this Article, where a person is employed on board any ship or vessel of one Party, the legislation of that Party concerning liability for contributions shall apply to him as if any conditions relating to residence were satisfied in his case, provided that he is ordinarily resident in the territory of either Party.

(2) Where a person who is insured under the legislation of one Party and employed either in the territory of that Party or on board any ship or vessel of that Party, is sent by an employer in the territory of that Party to work on board a ship or vessel of the other Party, the legislation of the former Party concerning liability for contributions shall continue to apply to him for the first 24 months of that employment as if any conditions relating to residence were satisfied in his case and no contributions shall be payable in respect of that period of employment under the legislation of the latter Party. Where for unforeseen reasons his employment on board the ship or vessel of the latter Party continues after such period of 24 months, the legislation of the former Party shall continue to apply to him for any further period of not more than 12 months, provided that the competent authority of the latter Party agrees thereto before the end of the first period of 24 months.

(3) Where a person who is not normally employed at sea is employed other than as a member of the crew, on board a ship or vessel of one Party, in the territorial waters of, or at a port of, the other Party, the legislation of the latter Party concerning liability for contributions shall apply to him as if any conditions relating to residence were satisfied in his case, provided that he is ordinarily resident in the territory of either Party.

(4) Where a person who is ordinarily resident in the territory of one Party and employed on board any ship or vessel of the other Party is paid remuneration in respect of that employment by a person who is ordinarily resident in, or by an undertaking having its principal place of business in, the territory of the former Party, the legislation of the former Party concerning liability for contributions shall apply to him as if the ship or vessel were a ship or vessel of the former Party, and the person or undertaking by whom the remuneration is paid shall be treated as the employer for the purposes of such legislation.

ARTICLE 8

(1) This Convention shall not apply to established members of the Diplomatic Service of either Party.

(2) Subject to the provisions of paragraph (1) of this Article, where any person, who is in the Government Service of one Party or in the service of any public corporation of that Party, is employed in the territory of the other Party, the legislation of the former Party concerning liability for contributions shall apply to him as if he were employed in its territory.

(3) Subject to the provisions of paragraphs (1) and (2) of this Article, where a person is employed in a diplomatic mission or consular post of one Party in the territory of the other Party, or in the private service of an official of such a mission or post, the legislation of the latter Party concerning liability for contributions shall apply to him as if he were employed in its territory, unless within three months of the entry into force of this Convention, or within three months of the beginning of the employment in the territory of the latter Party, whichever is later, he chooses to be insured under the legislation of the former Party, provided that he was so insured immediately before the commencement of the employment at that mission or post.

ARTICLE 9 The competent authorities of the Parties may agree to modify the provisions of Articles 5 to 8 of this Convention in respect of particular persons or categories of persons.

PART III Special Provisions

SECTION 1 Special Provisions relating to the Application of the Legislation of the United Kingdom

ARTICLE 10

(1) For the purpose of calculating entitlement, under the legislation of the United Kingdom, to a retirement pension in accordance with Article 12 of this Convention, or to widows' benefit in accordance with Article 16, a person shall be treated as if he, or, in the case of a claim made by a woman by virtue of her husband's residence, her husband, had paid a Class 3 contribution under the legislation of the United Kingdom for any week during which he was resident in Mauritius.

(2) For the purpose of calculating entitlement to a retirement pension under the legislation of Mauritius in accordance with Article 12 of this Convention, or for the purpose of calculating entitlement to a widows' benefit under that legislation in accordance with Article 16, each week for which a person paid or was credited with a contribution under the legislation of the United Kingdom shall be treated as a week during which the person was resident in Mauritius. For the purpose of determining the number of weeks after 5 April 1975 for which a person has paid or been credited with contributions under the legislation of the United Kingdom, the competent authority of the United Kingdom shall divide the earnings factor achieved by that person in any tax year commencing on or after 6 April 1975 under the legislation specified in Article 2(1)(a)(i) and (ii) of this Convention by that year's lower earnings limit. The result shall be expressed as a whole number, any fraction being ignored. The figure so calculated, subject to the maximum of the number of weeks during which the person was subject to that legislation in that year, shall be treated as representing the number of weeks for which the person has paid a contribution during that tax year.

(3) Where it is not possible to determine accurately the periods of time in which certain insurance periods were completed under the legislation of the United Kingdom, such periods shall be treated as if they did not overlap with periods of residence in Mauritius.

SECTION 2 Retirement Pension and Widows' Benefit

ARTICLE 11

(1) Subject to the provisions of paragraph (3) of this Article, where a person is entitled to a retirement pension (other than the basic component of a Category B retirement pension payable to a married woman under the legislation of the United Kingdom by virtue of the contributions of her husband) under the legislation of one Party otherwise than by virtue of the provisions of this Convention, that pension shall be payable and the provisions of Article 12 of this Convention shall not apply under that legislation.

(2) For the purpose of determining entitlement to additional component or graduated retirement benefit payable under the legislation of the United Kingdom, no account shall be taken of any contribution period completed under the legislation of Mauritius; and for the purposes of this Article and Article 12 of this Convention additional component and graduated retirement benefit shall be treated as separate benefits to which the provisions of that Article 12 do not apply.

(3) Entitlement to a retirement pension in the circumstances referred to in paragraph (1) of this Article shall not preclude either Party from taking into account in accordance with paragraph (3) or paragraph (4) of Article 12 of this Convention insurance periods completed under the legislation of the other Party.

ARTICLE 12

(1) The provisions of this Article shall apply for the purpose of determining entitlement to retirement pension in respect of a person under the legislation of one Party under which there is no entitlement in respect of that person in accordance with the provisions of Article 11 of this Convention.

(2) Subject to the provisions of Articles 10 and 13 of this Convention, the insurance authority shall determine:

(a) the amount of the theoretical pension which would be payable if all the insurance periods completed by that person under the legislation of the United Kingdom were treated as periods of residence in Mauritius, or all periods of residence in Mauritius were treated as insurance periods completed under the legislation of the United Kingdom;

(b) the proportion of such theoretical pension which bears the same relation to the whole as the total of the insurance periods, or periods of residence, as the case may require, completed by him under the legislation of that Party bears to the total of all the insurance periods, or periods of residence, which he has completed under the legislation of both Parties.

The proportionate amount thus calculated shall, subject to the provisions of Articles 13 and 16 of this Convention, be the rate of pension actually payable to that person by the competent institution.

(3) For the purposes of the calculation in paragraph (2) of this Article, where all the insurance periods completed by any person under the legislation of either Great Britain, Northern Ireland or the Isle of Man amount to less than one reckonable or, as the case may be, qualifying year, or relate only to periods before 6 April 1975 and in aggregate amount to less than 50 weeks, those periods shall be treated as if they had been completed under the legislation of Mauritius.

(4) For the purpose of the calculation in paragraph (2) of this Article, where a period of residence in the territory of Mauritius amounting to fifty-two weeks has not been completed in the period between the person's sixteenth birthday and the end of the tax year prior to that in which that person reaches pension age under that legislation, no account shall be taken of that person's residence under the legislation of Mauritius and it shall, subject to the provisions of Article 10(1) of this Convention, be taken into account as if it had been an insurance period completed under the legislation of the United Kingdom.

(5) For the purpose of applying the provisions of paragraph (2) of this Article:

(a) the insurance authority of the United Kingdom shall take account only of periods of residence in Mauritius which would be taken into account for the determination of pensions under the legislation of the former Party if they had been insurance periods completed under the legislation of the United Kingdom, and in relation to a woman shall where appropriate take into account in accordance with that legislation insurance periods or periods of residence completed by her husband;

(b) no account shall be taken of any graduated contributions paid under the legislation of the United Kingdom before 6 April 1975 and the amount of any graduated retirement benefit payable by virtue of such contributions shall be added to the amount of any pension payable in accordance with paragraph (2) of this Article under that legislation;

(c) no account shall be taken under the legislation of the United Kingdom of any insurance period after the person attained pensionable age, but any increase of benefit in respect of such a period under the legislation of the United Kingdom shall be added to any benefit payable under that legislation which has been calculated under paragraph (2) of this Article;

(d) where a period of residence completed under the legislation of Mauritius coincides with a voluntary contribution period under the legislation of the United Kingdom, no account shall be taken under the legislation of the latter Party of the voluntary contribution period but the amount of any pension payable under its legislation under the provisions of paragraph (2) of this Article shall be increased by the amount by which the pension payable under its legislation would have been increased if all voluntary contributions paid under its legislation had been taken into account;

(e) for the purpose of applying the provisions of paragraph (2) of this Article, "pension" shall not include any increase payable in respect of a dependent child, but any such increase shall be added to any benefit payable by virtue of the calculation under paragraph (2) of this Article, subject to any limitations provided in Article 15 of this Convention;

(f) where an equivalent period completed under the legislation of the United Kingdom coincides with a period of residence completed under the legislation of Mauritius, account shall be taken only of the period of residence.

ARTICLE 13

(1) Where a person has paid contributions under the legislation of Mauritius for at least twelve qualifying contribution years, any retirement pension to which that person is entitled under the legislation of Mauritius in accordance with the provisions of this Convention or otherwise shall also be payable while that person is in the United Kingdom.

(2) Where a person has paid contributions under the legislation of Mauritius for fewer than twelve qualifying contribution years, any retirement pension to which that person is entitled under the legislation of Mauritius in accordance with the provisions of this Convention or otherwise shall be reduced in accordance with the provisions of paragraph (3) of this Article while he is in the United Kingdom.

(3) The pension of a person referred to in paragraph (2) of this Article shall not, while he is in the United Kingdom, exceed an amount which is equal to the standard rate of retirement pension payable under the legislation of Mauritius, multiplied by the number of qualifying contribution years which he has completed under that legislation, and divided by twelve.

(4) Where the person concerned is a married woman, for the purpose of calculating the reduction, if any, to be made of her retirement pension in accordance with the foregoing paragraphs of this Article, the number of her qualifying contribution years shall be deemed to be either the number she herself has achieved or the number achieved by her husband, whichever is the greater.

ARTICLE 14 Where a person does not simultaneously satisfy the conditions for entitlement to a retirement pension under the legislation of both Parties, his entitlement under the legislation of one Party shall be established as and when he satisfies the conditions laid down by the legislation of that Party. The provisions of Article 12 of this Convention shall be applied where there is no entitlement under the provisions of Article 11 of this Convention to a retirement pension under the legislation of that Party and his entitlement shall be determined afresh under those provisions when the conditions under the legislation of the other Party are satisfied.

ARTICLE 15

(1) The provisions of this Article shall apply to any increase of or supplement to a retirement pension under the legislation of either Party in respect of a dependent child or dependent children.

(2) Such increase or supplement shall be payable in accordance with the following provisions:

(a) where the person is entitled to a retirement pension only under the legislation of one Party, the increase or supplement shall be payable under the legislation of that Party;

(b) where the person is entitled to a retirement pension under the legislation of both Parties, the increase or supplement shall be payable only under the legislation of the Party in whose territory he is ordinarily resident.

ARTICLE 16

(1) Subject to the provisions of paragraph (2) of this Article, the provisions contained in Articles 11 to 15 of this Convention shall apply, with such modifications as the differing nature of the benefit shall require, to widow's benefit.

(2) Where a widow or her late spouse has completed a qualifying contribution year under the legislation of Mauritius, any widows' benefit to which that widow is entitled under the legislation of Mauritius in accordance with the provisions of this Convention, or otherwise, shall also be payable while that widow is in the United Kingdom.

SECTION 3 Benefits for Industrial Injuries and Diseases

ARTICLE 17

(1) Where a person is employed in the territory of one Party and the legislation of the other Party applies to him in accordance with any of the provisions of Articles 5 to 9 of this Convention he shall be treated under that legislation for the purpose of any claim for benefit in respect of an industrial accident or an industrial disease contracted during that period of employment, as if the accident had occurred or the disease had been contracted in the territory of the latter Party but injury benefit under the legislation of the United Kingdom or industrial injury allowance under the legislation of Mauritius shall not be payable in respect of that industrial accident or disease for any period before the date on which that person returns to the territory of that latter Party.

(2) Subject to the provisions of paragraph (1) of this Article in respect of the payment of benefit, where a person sustains an accident after he leaves the territory of one Party to go in the course of his employment to the territory of the other Party but before he arrives in the latter territory, then, for the purpose of any claim for benefit in respect of that accident:

(a) the accident shall be treated as if it had occurred in the territory of the Party whose legislation applied to him at the time the accident occurred; and

(b) his absence from the territory of that Party shall be disregarded in determining whether his employment was as an employed person under that legislation.

(3) Where by virtue of a death resulting from an industrial accident or an industrial disease a benefit would otherwise be payable under the legislation of one Party in respect of a child, that benefit shall not be payable to a person who is permanently resident in the territory of the other Party unless the person is residing with, and is responsible for, the child, or he would be residing with the child but for the temporary absence of the one from the other. Such benefit shall not cease to be payable under the legislation of one or the other Party solely because of the temporary absence of the beneficiary and or the child in the territory of the other Party.

SECTION 4 Orphan's Benefit

ARTICLE 18

(1) For the purpose of any claim for orphan's benefit under the legislation of one Party any insurance period or period of presence completed under the legislation of or in the territory of the other Party, as the case may be, shall be treated as if it were respectively an insurance period or period of presence completed under the legislation of or in the territory of the former Party.

(2) Where orphan's benefit would be payable to a person under the legislation of one Party if that person or the orphan for whom the benefit is claimed were ordinarily resident in the territory of that Party, it shall be paid while that person, or the orphan, is temporarily in, or temporarily resident in, the territory of the other Party and orphan's benefit shall not be payable under the legislation of that other Party.

(3) Subject to paragraph (4) of this Article, where a person is ordinarily resident in the territory of one Party, any claim for orphan's benefit in respect of an orphan who is in the territory of either Party shall be made under the legislation of the former Party, and no orphan's benefit shall be payable to that person under the legislation of the other Party in respect of that orphan.

(4) Where orphan's benefit in respect of the same orphan is claimed from one Party by one person and from the other Party by another person, benefit shall be payable only under the legislation of the territory of the Party in which the orphan is ordinarily resident.

(5) Where a contributory orphan's benefit would be payable under the legislation of Mauritius to a person in respect of an orphan if that person and, or, the orphan were in Mauritius, that benefit shall be payable while the person and, or, the orphan is in the United Kingdom.

SECTION 5 Family Allowances

ARTICLE 19

(1) Where a person and a child for whom he is responsible are resident in the territory of one Party then for the purpose of any claim to family allowance under the legislation of that Party, any period of presence or residence completed by him in the territory of the other Party shall be treated as if it were respectively a period of presence or residence completed in the territory of the former Party.

(2) Where, but for the provisions of this paragraph, family allowance would be payable under the legislation of both Parties for the same period in respect of the same child, whether by virtue of this Convention or otherwise, family allowance shall be paid only under the legislation of the Party in whose territory the child is ordinarily resident.

SECTION 6 Recovery of Advance Payments and Overpayments of Benefit

ARTICLE 20

(1) Where a competent institution of one Party has made a payment of any benefit to a person for any period in advance of the period to which it relates or has paid him any benefit for a period, whether by virtue of the provisions of this Convention or otherwise, and the competent institution of the other Party afterwards decides that the person is entitled to benefit for that period under its legislation, the competent institution of the latter Party, at the request of the competent institution of the former Party, shall deduct from the benefit due for that period under its legislation any overpayment which, by virtue of the provisions of this Convention, results from the advance payment or benefit paid by the competent institution of the former Party and shall transmit this sum to the competent institution of the former Party.

(2) Where a person has received supplementary benefit under the legislation of the United Kingdom for a period for which that person subsequently becomes entitled to receive benefit under the legislation of Mauritius, the competent institution of Mauritius, at the request and on behalf of the competent institution of the United Kingdom, shall withhold from the benefit due for that period the amount by which the supplementary benefit paid exceeded what would have been paid had the benefit under the legislation of Mauritius been paid before the amount of supplementary benefit was determined, and shall transfer the amount withheld to the competent institution of the United Kingdom.

PART IV Miscellaneous Provisions

ARTICLE 21

(1) The competent authorities of the two Parties shall establish the administrative measures necessary for the application of this Convention.

(2) The competent authorities of the two Parties shall communicate to each other, as soon as possible, all information about the measures taken by them for the application of this Convention or about changes in their national legislation in so far as these changes affect the application of the provisions of this Convention.

(3) The competent authorities, insurance authorities or competent institutions of the two Parties may, for the purpose of applying the provisions of this Convention, correspond directly with one another, or with any person affected by this Convention, or with his legal representative.

ARTICLE 22

(1) The competent authorities, insurance authorities and competent institutions of the two Parties shall assist one another on any matter relating to the application of this Convention as if the matter were one affecting the application of their own legislation. This assistance shall be free of charge.

(2) Where any benefit is payable under the legislation of one Party to a person in the territory of the other Party, the payment may be made by the competent institution of the latter Party at the request of the competent institution of the former Party.

(3) Where a person who is in the territory of one Party suffers an industrial accident or contracts an industrial disease and a medical examination is necessary for the purpose of a claim to benefit under the legislation of the other Party, the competent institution of the former Party, at the request of the competent institution of the latter Party, shall arrange for this examination. The cost of such examination shall be met by the competent institution of the former Party.

ARTICLE 23

(1) Where the legislation of one Party provides that any certificate or other document which is submitted under the legislation of that Party shall be exempt, wholly or partly, from any taxes, legal dues, consular fees or administrative charges, that exemption shall apply to any certificate or other document which is submitted under the legislation of the other Party or under the provisions of this Convention.

(2) All statements, documents and certificates of any kind required to be produced for the purposes of this Convention shall be exempt from authentication by diplomatic or consular authorities.

ARTICLE 24

(1) Any claim, notice or appeal which should, for the purposes of the legislation of one Party, have been submitted within a prescribed period to the insurance authority or the competent authority of that Party, shall be treated as if it had been submitted to that authority or competent authority if it is submitted within the same period to an insurance authority or competent authority of the other Party.

(2) Any claim for benefit submitted under the legislation of one Party shall be deemed to be a claim for the corresponding benefit under the legislation of the other Party in so far as this corresponding benefit is payable in accordance with the provisions of this Convention.

(3) Any document submitted under the legislation of Mauritius may, where appropriate, be treated as a notice of retirement given under the legislation of the United Kingdom.

(4) In any case to which the provisions of paragraphs (1), (2) or (3) of this Article apply, the authority to which the claim, notice, appeal or document has been submitted shall transmit it without delay to the competent authority or insurance authority of the other Party.

ARTICLE 25

(1) Payment of any benefit in accordance with the provisions of this Convention may be made in the currency of the Party whose competent institution makes the payment and any such payment shall constitute a full discharge of the obligation in respect of which payment has been made.

(2) Where the competent institution of one Party has made a payment of benefit on behalf of the competent institution of the other Party in accordance with the provisions of Article 22(2) of this Convention any reimbursement of the amount paid by the competent institution of the former Party shall be in the currency of the latter Party.

ARTICLE 26

(1) Any dispute between the competent authorities of the two Parties about the interpretation or application of this Convention shall be resolved through agreement between the competent authorities of each Party.

(2) If any such dispute cannot be resolved in this manner, it shall be submitted, at the request of either Party, to an arbitration tribunal which shall be composed in the following manner:

(a) each Party shall appoint an arbitrator within one month from receipt of the demand for arbitration. The two arbitrators shall appoint a third arbitrator, who shall not be a national of either Party, within two months from the date on which the Party which was the last to appoint its arbitrator has notified the other Party of the appointment;

(b) if within the prescribed period either Party should fail to appoint an arbitrator, the other Party may request the President of the International Court of Justice or, in the event of his having the nationality of one of the Parties, the Vice-President or next senior judge of that Court not having the nationality of either Party, to make the appointment. A similar procedure shall be adopted at the request of either Party if the two arbitrators cannot agree on the appointment of the third arbitrator.

(3) The decision of the arbitration tribunal shall be by majority vote. Its decisions shall be binding on both Parties. The costs of the arbitration tribunal shall be borne equally by the two Parties. The arbitration tribunal shall determine its own rules of procedure.

PART V Transitional and Final Provisions

ARTICLE 27

(1) Benefit, other than lump sum payments, shall be payable in accordance with the provisions of this Convention in respect of events which happened before the date of its entry into force, except that an accident which occurred or a disease which developed before that date shall not, solely by virtue of this Convention, be treated as an industrial accident or disease if it would not have been so treated under any legislation or Convention having effect at the time of its occurrence or development. For the purpose of determining claims in accordance with the provisions of this Convention, account shall be taken of insurance periods and periods of residence or presence completed before the date of its entry into force.

(2) Paragraph (1) of this Article shall not confer any rights to receive payment of benefit for any period before the date of entry into force of this Convention.

(3) For the purpose of applying the first sentence of paragraph (1) of this Article:

(a) any right to benefit may, at the request of the person concerned, be determined afresh in accordance with the provisions of this Convention from the date of entry into force of this Convention, provided that the request has been made within two years after that date;

(b) where the request for the benefit to be determined afresh is made more than two years after the date of entry into force of this Convention payment shall be made from the date determined under the legislation concerned.

ARTICLE 28 This Convention shall be ratified and instruments of ratification shall be exchanged in London as soon as possible. The Convention shall enter into force on the first day of the third month following the month in which the instruments of ratification are exchanged.

ARTICLE 29 This Convention shall remain in force for an indefinite period. Either Party may denounce it at any time by giving six months' notice in writing to the other Party.

ARTICLE 30 In the event of the termination of this Convention, any right to benefit acquired by a person in accordance with its provisions shall be maintained and negotiations shall take place for the settlement of any other right then in course of acquisition by virtue of its provisions.

In witness whereof the undersigned, duly authorised by their respective Governments, have signed this Convention.Done in duplicate at Port Louis, Mauritius, this 22nd day of April, 1981.For the Government of the United Kingdom of Great Britain and Northern IrelandMrs. Lynda ChalkerParliamentary Under-Secretary of State (Social Security)J.N. AllanUnited Kingdom High Commissioner at Port Louis, Mauritius.For the Government of Mauritius:R. PurryagMinister of Social Security

SCHEDULE 2 NOTES EXCHANGED ON 8 OCTOBER 1981 BETWEEN HER MAJESTY'S HIGH

COMMISSIONER AT PORT LOUIS AND THE MINISTER FOR FOREIGN AFFAIRS OF MAURITIUS

UK Statutory Instruments Crown Copyright. Reproduced by permission

of the Controller of Her Majesty's Stationery Office.

In-force date: November 1, 1981 (see Analysis Tab for Commencement Information)

Para 1

No. 1 HER MAJESTY'S HIGH COMMISSIONER AT PORT LOUIS TO THE MINISTER FOR FOREIGN AFFAIRS OF MAURITIUS

[ Form not available in online format. Please see original printed copy. ]

No. 2 THE MINISTER FOR FOREIGN AFFAIRS OF MAURITIUS TO HER MAJESTY'S HIGH COMMISSIONER AT PORT LOUIS

[ Form not available in online format. Please see original printed copy. ]

Para 1

This Order makes provision for the modification of the Social Security Act 1975 and that part of the Child Benefit Act 1975 which relates to child benefit so as to give effect to the Convention on social security (set out in Schedule 1) made between the Governments of the United Kingdom and Mauritius as extended by the Notes (set out in Schedule 2) exchanged on behalf of those Governments whereby it was agreed that the Convention shall apply provisionally from 1st November 1981 pending its entry into force after ratification. The Convention relates to reciprocity in contributions, retirement pensions, widows' benefits, industrial injuries benefits, orphans' benefits and family allowances.

Made: October 24, 1961

At the Court at Buckingham Palace, the 24th day of October, 1961

Present,

The Queen's Most Excellent Majesty in Council

Whereas Her Majesty in Council is satisfied upon consideration of a report from the Lord Chancellor and the Secretary of State for the Colonies that, having regard to the law of the Colony of Mauritius as to the recognition therein of public registers of the United Kingdom as authentic records and as to the proof of the contents of such registers and other matters by means of duly authenticated certificates issued by the public officers in the United Kingdom, it is desirable in the interests of reciprocity to make with respect to public registers of the Colony of Mauritius and certificates issued by public officers in or in respect of the said Colony such provision as is hereinafter mentioned:

Now, therefore, Her Majesty, by virtue and in the exercise of the powers conferred on Her by the Evidence (Foreign, Dominion and Colonial Documents) Act, 1933, and all other powers in that behalf in Her vested, is pleased, by and with the advice of Her Privy Council, to order, and it is hereby ordered, as follows:

EVIDENCE (MAURITIUS) ORDER, 1961/2048

UK Statutory Instruments Crown Copyright. Reproduced by permission of the Controller of Her Majesty's Stationery Office.

In-force date: October 24, 1961 (see Analysis Tab for Commencement Information)

Art 1

The registers of the Colony of Mauritius specified in the first column of the Schedule to this Order shall be deemed to be public registers kept under the authority of the law of the Colony and recognised by the courts thereof as authentic records, and to be documents of such a public nature as to be admissible as evidence of the matters regularly recorded therein.

Art 2

For the purposes of the preceding Article all matters recorded in the register shall be deemed, until the contrary is proved, to be regularly recorded.

Art 3

Subject to any requirements of rules of court, a document which purports to be issued in the Colony of Mauritius as an official copy of an entry in a register specified in the first column of the Schedule to this Order and which purports to be authenticated by an officer of the Colony in the manner specified in that Schedule, shall, without evidence as to the custody of the register or of inability to produce it and without any further or other proof, be received as evidence that the register contains such an entry.

Art 4

Nothing in this Order shall be taken to prohibit or restrict the admission in evidence of any copy, extract, summary, certificate or other document whatsoever which, apart from the provisions of this Order, would be admissible as evidence of any particular matter, or to affect any power which, otherwise than by virtue of this Order, is exercisable by any court with respect to the admission of documents in evidence.

Art 5

(1) This Order may be cited as the Evidence (Mauritius) Order, 1961.

(2) This Order extends to all parts of the United Kingdom and shall come into operation forthwith.

Signatures

W.G. Agnew.

SCHEDULE 1

Para 1

EXPLANATORY NOTE

Para 1

This Order makes entries contained in specified public registers of Mauritius admissible in evidence in the United Kingdom and provides for their proof by official certificates.