According to the Non-Citizen (Property Restrictions) Act 1975, a ‘non-citizen’ can be:

• A person who is not a citizen of Mauritius
• An association or body of persons, whether corporate or incorporate where:
  • It is not domiciled in Mauritius
  • It is quoted on the Official List of Stock Exchange or admitted to any Second Market established under the Securities Act and its control or management is vested in one or more persons who are not citizens of Mauritius or
  • It is not so quoted or admitted and one of its shareholder is not a citizen of Mauritius
• A trust in so far as it is involved in any transaction referred to in section 22 of the Trusts Act” (Non-Citizen (Property Restrictions) Act 1975, as amended)