"foreign vessel", in relation to item 8 of Part I and item 12 of Part II of the Second Schedule, means a ship registered in Mauritius and owned by -
(a) a body corporate incorporated in Mauritius which is not under the effective control of citizens of Mauritius; or
(b) a body corporate which is incorporated outside Mauritius;
"seaman" in relation to item 12 of Part II of the Second Schedule, means a seaman who is employed on a vessel registered in Mauritius or a foreign vessel;”
“PART II - LIABILITY TO INCOME TAX
7. Exempt income
The income specified in the Second Schedule shall be exempt from income tax.”
