Clause 20

by inserting, immediately before subsection (1), the following subsection:“(1) This section shall apply to a person who, in any year of assessment, is not resident in Singapore and who derives income as a public entertainer or derives such income and income from any other source in the year preceding that year of assessment which does not include —

any withdrawal from his SRS account deemed to be income subject to tax under section 10L; or

income from the exercise of any other employment in Singapore.”;

by re-numbering the existing subsections (1), (2) and (3) as subsections (2), (3) and (4), respectively; and

by deleting the words “Any individual who, in any year of assessment, is not resident in Singapore” in the 1st and 2nd lines of subsection (2) and substituting the words “Any person to whom this section applies”.