Clause 3

by deleting the words “is not resident in Singapore” in the 2nd line of subsection (1) and substituting the words “does not have his usual place of residence in Singapore”;

by deleting the words “is resident in Singapore and” in the 4th line of subsection (1);

by deleting the words “is not resident in Singapore and whose place or principal place of business is outside Singapore” in subsection (3) and substituting the words “does not belong in Singapore”;

by inserting, immediately after subsection (3), the following subsection:“(3A) For the purpose of subsection (3), a person shall be treated as belonging in Singapore if —

he has in Singapore a business establishment or some other fixed establishment and no such establishment elsewhere;

he has no such establishment in any country but his usual place of residence is in Singapore; or

he has such establishments both in Singapore and elsewhere and the establishment of his which is most directly concerned with the supply is in Singapore.”; and

by inserting, immediately after subsection (4), the following subsection:“(5) For the purposes of this section —

a person carrying on a business through a branch or an agency in any country shall be treated as having a business establishment there; and

“usual place of residence”, in relation to a body corporate, means the place where it is incorporated or otherwise legally constituted.”.