Clause 3

Section 13 (1) of the principal Act is amended by inserting, immediately after paragraph (n), the following paragraph:“(o)payments made on or after 1st April 1991 under any agreement or arrangement approved by the Minister or such other person as he may appoint to a person not resident in Singapore (excluding any permanent establishment in Singapore) by an international shipping enterprise approved under section 13F for the charter of a foreign ship within the meaning of that section, except for any payment attributable to the carriage of passengers, mails, livestock or goods from Singapore.”.