6. The assignment (cession), On the capital originally transfer, amortisation, or surrendered or ear-marked for its redemption of an annuity or payment, whatever is the pension specified in consideration for the assignment paragraph 5. (cession) transfer, amortisation or redemption of the annuity. 7. An annuity or pension for On 10 times the amount of the the life of one or more annuity or annual pension. persons where the capital is not expressed. 8. The transfer or the On 10 times the amount of the amortisation of an annuity annuity or annual pension, or pension under whatever is the consideration for paragraph 7. the transfer or amortisation. 9. Any power of attorney, On the assessable value of the irrespective of the date on motor vehicle or trailer as which it has been drawn up, determined under the Road which includes the power Traffic Act. to sell, transfer or dispose of a motor vehicle or trailer to a person other than to a heir or legatee of the person who is the registered owner of the motor vehicle or trailer. 10. Fixed and floating charges On the amount secured or that of or a pledge in accordance the debt witnessed by the with article 2112 or 2119 of document, whichever is higher. the Code Civil Mauricien. 11. Any transfer, promise, 25 per cent of the consideration option, renunciation, of the declaration of the open cancellation, reservation or market value or any part a transfer under condition payment on the value of the precedent (“clause immovable property, whichever suspensive”) attracting is the higher. proportional duty under any of items 10 to 13 of paragraph I or under any of items 10 to 14 of paragraph
6. The assignment (cession), transfer, amortisation, or redemption of an annuity or pension specified in paragraph 5. On the capital originally surrendered or ear-marked for its payment, whatever is the consideration for the assignment (cession) transfer, amortisation or redemption of the annuity. 7. An annuity or pension for the life of one or more persons where the capital is not expressed. On 10 times the amount of the annuity or annual pension. 8. The transfer or the amortisation of an annuity or pension under paragraph 7. On 10 times the amount of the annuity or annual pension, whatever is the consideration for the transfer or amortisation. 9. Any power of attorney, irrespective of the date on which it has been drawn up, which includes the power to sell, transfer or dispose of a motor vehicle or trailer to a person other than to a heir or legatee of the person who is the registered owner of the motor vehicle or trailer. On the assessable value of the motor vehicle or trailer as determined under the Road Traffic Act. 10. Fixed and floating charges or a pledge in accordance with article 2112 or 2119 of the Code Civil Mauricien. On the amount secured or that of the debt witnessed by the document, whichever is higher. 11. Any transfer, promise, option, renunciation, cancellation, reservation or a transfer under condition precedent (“clause suspensive”) attracting proportional duty under any of items 10 to 13 of paragraph I or under any of items 10 to 14 of paragraph 25 per cent of the consideration of the declaration of the open market value or any part payment on the value of the immovable property, whichever is the higher.
1.%20Registration%20Duty%20Act%20_Act%2011%20of%202018%2009%2008%2018.docx