The Finance (Miscellaneous Provisions) Act 2021 was gazetted on 05 August 2021 and it brings into force a number of amendments to the legislations in Mauritius. This first segment of the joint BLC Robert and Axis series of publications on the Finance Act 2021 sets out the key amendments made to the Income Tax Act, the Land (Duties and Taxes) Act, the Mauritius Revenue Authority Act and the Value Added Tax Act.