Clause 36

by deleting subsections (1), (2) and (3) thereof and substituting therefor the following: —“(1) If the Minister by Order declares that arrangements specified in the Order have been made with the Government of any country outside Singapore with a view to affording relief from double taxation in relation to tax under this Ordinance and any tax of a similar character imposed by the laws of that country, and that it is expedient that those arrangements should have effect, the arrangements shall have effect notwithstanding anything in any written law.(2) Any arrangements made with the Government of another country —

may provide for liability to tax by one country and for exemption from tax by the other country;

may provide for exemption from tax in both countries;

may deem the source of income to be wholly or partly in either or both of such countries; and

may provide for the charge to tax by the country in which the source is deemed to be situated, of any income derived from such source.(3) While any such arrangements are in force with any country within the Commonwealth, section 48 of this Ordinance shall cease to have effect as respects that country except in so far as the arrangements otherwise provide.”; and

by deleting the words “Yang di-Pertuan Agong” appearing in subsection (6) thereof and substituting therefor the word “Minister”.