Clause 2

by inserting, immediately before the definition of “accountant”, the following definition:“ “account with the electronic service”, in relation to any person, means a computer account within the electronic service which is assigned by the Comptroller to that person for the storage and retrieval of electronic records relating to that person;”;

by inserting, immediately after the definition of “approved pension or provident fund or society”, the following definition:“ “authentication code”, in relation to any person, means an identification or identifying code, a password or any other authentication method or procedure which is assigned to that person for the purposes of identifying and authenticating the access to and use of the electronic service by that person;”;

by inserting, immediately after the words “section 37(3)(a)” in the definition of “earned income”, the words “or claimed under section 37D (excluding any donation referred to in section 37D(8)(c))”;

by inserting, immediately after the definition of “earned income”, the following definitions:“ “electronic record” has the same meaning as in the Electronic Transactions Act (Cap. 88);“electronic service” means the electronic service provided by the Comptroller under section 8A(1);”;

by inserting, immediately after the definition of “life annuity”, the following definition:“ “limited liability partnership” means any limited liability partnership incorporated or registered under any law in force in Singapore or elsewhere;”; and

by deleting the definition of “return”.