Clause 4

Section 14 of the principal Act is amended by deleting subsection (2) and substituting the following subsections:“(2) In any case where subsection (1)(b) or (c) applies, 6 months’ pupillage with a legal officer shall count as one month’s period of pupillage with an advocate and solicitor.(2A) For the purposes of this section and section 13(4), “legal officer” includes a legal officer of the Inland Revenue Authority of Singapore.”.