All sections · Part XXI: Miscellaneous Provisions
379 与其他法律有关的立场
This section has been amended. The text above is the 2016 wording; the amending provisions follow.
(1) 第361条规定的豁免和救济。
362 und 363 dieses Gesetzes gelten und haben Vorrang, ungeachtet jeglicher Inkonsistenz zwischen diesen Abschnitten und-
(a) 《营业税法》；(b) 《印花税法》。
(c) 《收入和实物利益税法》； (d) 《外汇法》；或
(e) 《增值税法》。
(2) 如果《民法》和《民法典》之间存在差异，则应在《民法》中规定。
Seychellen Gesetz oder das Handelsgesetzbuchgesetz und —
(a) 本法第五部分第七节（股份的担保）;
保密义务和可允许的例外情况
与其他法律有关的立场
(b) 本法第九部分(公司财产费用);
(c) 本法第十七部分（废除、解散和清算）；或
(d) 该法第382条(修订《民法》)
塞舌尔与公司有关的问题)应以本法为准。
(3) 如果《公司法》和本法第十部分（转换）之间有任何不一致，则以本法为准。
362 und 363 dieses Gesetzes gelten und haben Vorrang, ungeachtet jeglicher Inkonsistenz zwischen diesen Abschnitten und-
(a) 《营业税法》；(b) 《印花税法》。
(c) 《收入和实物利益税法》； (d) 《外汇法》；或
(e) 《增值税法》。
(2) 如果《民法》和《民法典》之间存在差异，则应在《民法》中规定。
Seychellen Gesetz oder das Handelsgesetzbuchgesetz und —
(a) 本法第五部分第七节（股份的担保）;
保密义务和可允许的例外情况
与其他法律有关的立场
(b) 本法第九部分(公司财产费用);
(c) 本法第十七部分（废除、解散和清算）；或
(d) 该法第382条(修订《民法》)
塞舌尔与公司有关的问题)应以本法为准。
(3) 如果《公司法》和本法第十部分（转换）之间有任何不一致，则以本法为准。
Translation for information only. Only the English original is legally binding.
Original wording (English, legally binding): Position with respect to other laws
(1) The fiscal exemptions and concessions granted by sections 361, 362 and
363 of this Act shall apply and prevail notwithstanding any inconsistency
between such sections and —
(a) the Business Tax Act;
(b) the Stamp Duty Act;
(c) the Income and Non-Monetary Benefits Tax Act;
(d) the Foreign Exchange Act; or
(e) the Value Added Tax Act.
(2) To the extent of any inconsistency between the Civil Code of Seychelles
Act or the Commercial Code Act and —
(a) Sub-Part VII of Part V of this Act (Security over shares);
(b) Part IX of this Act (Charges over company property);
(c) Part XVII of this Act (Striking off, winding up and dissolution);
or
(d) section 382 of this Act (Modification of Civil Code of Seychelles
with respect to companies),
this Act shall prevail.
(3) To the extent of any inconsistency between the Companies Act and Part
X of this Act (conversions), this Act shall prevail.
363 of this Act shall apply and prevail notwithstanding any inconsistency
between such sections and —
(a) the Business Tax Act;
(b) the Stamp Duty Act;
(c) the Income and Non-Monetary Benefits Tax Act;
(d) the Foreign Exchange Act; or
(e) the Value Added Tax Act.
(2) To the extent of any inconsistency between the Civil Code of Seychelles
Act or the Commercial Code Act and —
(a) Sub-Part VII of Part V of this Act (Security over shares);
(b) Part IX of this Act (Charges over company property);
(c) Part XVII of this Act (Striking off, winding up and dissolution);
or
(d) section 382 of this Act (Modification of Civil Code of Seychelles
with respect to companies),
this Act shall prevail.
(3) To the extent of any inconsistency between the Companies Act and Part
X of this Act (conversions), this Act shall prevail.
