The text of the Act consists of 8 sections, divided into 5 Parts and 6 Schedules. Part II provides for incentives to planters and millers of sugar. The incentives take the form of a rebate for export charges. Consequential amendments are made to the Customs Tariffs Act and the Income Tax Act. Part III provides measures for the protection of workers in the sugar cultivation and industry. These measures concern employment, pensions and remuneration. Part IV places restrictions on the conversion of agricultural land to non-agricultural use. A person who wishes to convert land shall apply to the Minister for an authority to do so and shall pay a land conversion tax specified in the sixth Schedule.
Mauritius · 1988-01-01