Clause 21

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 from the exercise of any employment in Singapore 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 derived as a public entertainer within the meaning of section 40A.”;

by re-numbering the existing subsections (1), (1A), (2) and (3) as subsections (2), (3), (4) and (5), respectively;

by deleting the words “Any person 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”; and

by deleting the words “subsection (1)” in subsection (3) and substituting the words “subsection (2)”.