(b) The procedure set out in section 24A(3) and (4) of the Act shall apply
to an objection under paragraph (a).
(c) Where the person referred to in paragraph (a) is aggrieved by a
determination of his objection, he may lodge written representations with the Clerk of
the Assessment Review Committee in accordance with section 19 of the Mauritius
Revenue Authority Act.
4. Regulation 90 of the principal regulations is amended —
(a) in paragraph (4)(c), by deleting the words “sell goods” and replacing them by the
words “subject to paragraph (4A), sell goods”;
(b) by inserting, after paragraph (4), the following new paragraphs —
(4A) For the period starting on 5 June 2020 and ending on 31 December 2021, an
operator of a shop shall —
(a) not sell goods to the persons referred to in paragraph (4)(c); but
(b) for the purpose of section 168(4) of the Act, sell goods —
(i) free of duty, excise duty or taxes to visitors, to a duty-free shop or
to another shop under the Deferred Duty and Tax Scheme, to a
departing citizen of Mauritius, to a diplomatic agent, or to a
master or member of a crew leaving for a foreign port or airport;
and
(ii) on payment of duty, excise duty or taxes, to any other person.
(4B) For the purpose of section 168(4) of the Act, the Deferred Duty and Tax Scheme
shall be the Deferred Duty and Tax Scheme referred to in this regulation.