(f) witnessing the transfer of assets or shares between companies forming part of a group of companies as Part II, Part III and defined in the Companies Act; Part VIA (fa) witnessing the transfer of shares in a manufacturing Part II, Part III and company where the transferor is a company incorporated Part VIA outside Mauritius and the transfer is effected to its (GN162 of 2014) subsidiary whether incorporated in Mauritius or abroad; witnessing the transfer of shares, where the transfer takes Part II, Part III and (g) place between companies having the same shareholders for Part VIA the sole purpose of achieving a merger; [Amended 26/12 (cio 22/12/12).] (h) witnessing the transfer of undertaking by a partnership or Part II, Part III and to a company the partners or the associates of société the partnership or and the shareholders of the Part VIA société company are the same persons; (i) witnessing the transfer by Business Parks of Mauritius Limited of the apartments and houses erected in 2003 at Part II and Part III Ebène; (j) witnessing the transfer of shares or property, where— (i) a manufacturing company takes over another Part II, Part III manufacturing company; or and Part VIA (ii) 2 or more manufacturing companies merge into one manufacturing company, provided that the acquiree and the acquirer satisfy the requirements of section 59A of the Income Tax Act; (k) witnessing the transfer of immovable property by a bank or leasing company to a person pursuant to an arrangement Part II, Part III and entered into between the bank or leasing company and the person whereby the bank or leasing company initially Part VIA purchased the immovable property with a view to selling or transferring the same to that person; (L) (i) witnessing the transfer of land metayage at a Part II and Part III mutually agreed price between a planter and a metayer where such transfer is approved by the Mauritius
(f) witnessing the transfer of assets or shares between companies forming part of a group of companies as defined in the Companies Act; Part II, Part III and Part VIA (fa) witnessing the transfer of shares in a manufacturing company where the transferor is a company incorporated outside Mauritius and the transfer is effected to its subsidiary whether incorporated in Mauritius or abroad; Part II, Part III and Part VIA (GN162 of 2014) (g) witnessing the transfer of shares, where the transfer takes place between companies having the same shareholders for the sole purpose of achieving a merger; Part II, Part III and Part VIA [Amended 26/12 (cio 22/12/12).] (h) witnessing the transfer of undertaking by a partnership or société to a company the partners or the associates of the partnership or société and the shareholders of the company are the same persons; Part II, Part III and Part VIA (i) witnessing the transfer by Business Parks of Mauritius Limited of the apartments and houses erected in 2003 at Ebène; Part II and Part III (j) witnessing the transfer of shares or property, where— Part II, Part III and Part VIA (i) a manufacturing company takes over another manufacturing company; or (ii) 2 or more manufacturing companies merge into one manufacturing company, provided that the acquiree and the acquirer satisfy the requirements of section 59A of the Income Tax Act; (k) witnessing the transfer of immovable property by a bank or leasing company to a person pursuant to an arrangement entered into between the bank or leasing company and the person whereby the bank or leasing company initially purchased the immovable property with a view to selling or transferring the same to that person; Part II, Part III and Part VIA (L) (i) witnessing the transfer of land metayage at a mutually agreed price between a planter and a metayer where such transfer is approved by the Mauritius Part II and Part III
2.%20Land%20D.%20%20Taxes%20Act%20_%20act%2011%202018%20of%20%20%2009%2008%2018.docx