Clause 4

by inserting, immediately after the words “Subject to this section” in subsection (1), the words “and section 21A”;

by inserting, immediately before the words “services supplied” in subsection (3)(e), (f) and (g), the words “subject to subsection (4B),”;

by deleting paragraph (j) of subsection (3) and substituting the following paragraph:“(j)subject to subsections (4B) and (4C), 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;”;

by deleting the word “or” at the end of subsection (3)(s);

by deleting the full-stop at the end of paragraph (t) of subsection (3) and substituting the word “; or”, and by inserting immediately thereafter the following paragraph:“(u)subject to subsection (4D), services comprising either of or both —

the supply of a right to promulgate an advertisement by means of any medium of communication; and

the promulgation of an advertisement by means of any medium of communication,where the Comptroller is satisfied that the advertisement is intended to be substantially promulgated outside Singapore.”; and

by inserting, immediately after subsection (4A), the following subsections:“(4B) The services referred to in subsection (3)(e), (f), (g) and (j) shall not include any services comprising either of or both —

the supply of a right to promulgate an advertisement by means of any medium of communication; and

the promulgation of an advertisement by means of any medium of communication.(4C) The services referred to in subsection (3)(j) shall not include any 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 subsection (3)(g).(4D) The services referred to in subsection (3)(u) shall not include any services comprising only of the promulgation of an advertisement by means of the transmission, emission or reception of signs, signals, writing, images, sounds or intelligence by any nature of wire, radio, optical or other electro-magnetic systems whether or not such signs, signals, writing, images, sounds or intelligence have been subjected to rearrangement, computation or other processes by any means in the course of their transmission, emission or reception.”.