Clause 3

by deleting paragraphs (j), (k) and (l) of subsection (3) and substituting the following paragraphs:“(j)services supplied —

under a contract with a person who belongs in a country outside Singapore; and

which directly benefit a person who belongs in a country other than Singapore and who is outside Singapore at the time the services are performed,not being services which are supplied directly in connection with —

land or any improvement thereto situated inside Singapore; or

goods situated inside Singapore at the time the services are performed, other than goods referred to in paragraph (g);

prescribed services supplied —

under a contract with a person wholly in his business capacity (and not in his private or personal capacity) and who in that capacity belongs in a country outside Singapore; and

which directly benefit a person wholly in his business capacity (and not in his private or personal capacity) and who in that capacity belongs in a country other than Singapore;

prescribed services in connection with —

the handling of ships or aircraft; or

the handling or storage of goods carried in any ship or aircraft;”;

by deleting paragraph (s) of subsection (3) and substituting the following paragraph:“(s)services supplied —

under a contract with a person who belongs in a country outside Singapore; and

which directly benefit a person who belongs in a country other than Singapore,relating to the co-location in Singapore of computer server equipment belonging to the person referred to in sub-paragraph (i) or (ii).”;

by deleting the definition of “designated area” in subsection (4)(a); and

by inserting, immediately after subsection (4), the following subsection:“(4A) For the purposes of subsection (3)(j), (k) and (s), the person with whom the contract is made and the person who directly benefits from the services may be the same person or different persons.”.