Clause 2

by inserting immediately after the definition of “advocate and solicitor” the following new definition: —“ “annual value” has the same meaning as in section 2 of the Property Tax Ordinance, 1960, and shall be ascertained in the same manner as annual value is ascertained under the said Ordinance (Ord. 72 of 1960);”;

by deleting the definition of “approved pension or provident fund or society” appearing therein and substituting therefor the following new definition: —“ “approved pension or provident fund or society” means a pension or provident fund or society approved by the Comptroller under section 5 of this Ordinance;”;

by inserting immediately after the definition of “approved pension or provident fund or society” the following new definition: —“ “Auditor” means the Director of Audit;”;

by deleting the definition of “Commonwealth” appearing therein and substituting therefor the following new definition: —“ “Commonwealth”, in relation to a country, means any country recognised by the President to be a Commonwealth country and “part of the Commonwealth” means any Commonwealth country, colony, protectorate or protected state or any other territory administered by the Government of any Commonwealth country;”;

by deleting the definitions of “Comptroller-General”, “Federal Minister” and “income derived from tin mining operations” appearing therein;

by deleting the definition of “Local Forces” appearing therein and substituting therefor the following new definition: —“ “Local Forces” means the Singapore armed forces and any Volunteer or Reserve Forces attached thereto;”;

by deleting the expression “and (in the case of section 10A of, and the Fourth Schedule to, this Ordinance) a partnership” appearing at the end of the definition of “person” therein;

by deleting the words “Federal Minister” appearing at the end of the definition of “replanting” therein and substituting therefor the word “Minister”;

by deleting the definition of “resident” appearing therein and substituting therefor the following new definition: —“ “resident” in Singapore —

in relation to an individual, means a person who resides in Singapore except for such temporary absences therefrom as may be reasonable and not inconsistent with a claim by such person to be resident in Singapore, and includes in relation to a year of assessment a person who is physically present or who exercises an employment in Singapore for one hundred and eighty-three days or more during such year; and

in relation to a company or body of persons, means a company or body of persons the control and management of whose business is exercised in Singapore;”; and

by deleting the definitions of “tin mining operations” and “the Ruler of any State” appearing therein.