Clause 6

by deleting sub-paragraphs (i), (ii) and (iii) of subsection (3)(a) and substituting the following sub-paragraphs:“(i)in the case of transport by air or land, where the transportation is —

from a place outside Singapore to another place outside Singapore;

from a place in Singapore to a place outside Singapore; or

from a place outside Singapore to a place in Singapore; and

in the case of transport by sea, where the transportation is —

from a place outside Singapore to another place outside Singapore; or

from a place in Singapore or to a place in Singapore, and substantially outside Singapore;”;

by deleting the words “paragraph (a)(ii) or (iii)” in subsection (3)(b) and substituting the words “paragraph (a)(i) and (ii) (other than in relation to any transportation that is from a place outside Singapore to another place outside Singapore)”;

by deleting the words “For the purposes of subsection (3)” in subsection (4) and substituting the words “For the purposes of subsections (3), (6), (6A) and (6B)”;

by deleting the definition of “ship” in subsection (4)(a) and substituting the following definition:“ “ship” means any ship (including an oil rig) but does not include any ship —

that is licensed under the Maritime and Port Authority of Singapore Act (Cap. 170A) as a passenger harbour craft or pleasure craft;

in respect of which a vessel permit has been granted by the Public Utilities Board under regulations made under the Public Utilities Act (Cap. 261); or

that is designed or adapted for use for recreation or pleasure and is so used within Singapore (unless the use within Singapore is for such purpose that is incidental to its use outside Singapore as the Comptroller may allow);”;

by deleting paragraph (b) of subsection (6) and substituting the following paragraph:“(b)has shipped them —

for use as stores or fuel on an aircraft; or

for sale by retail as merchandise to persons carried on an aircraft,”;

by inserting, immediately after subsection (6), the following subsections:“(6A) Subject to subsection (6B), a supply relating to goods is zero-rated where the Comptroller is satisfied that the goods are —

for use as stores or fuel on a ship;

for installation on a ship or a ship under construction;

for use in the maintenance or operation of a ship; or

for sale by retail as merchandise to persons carried on a ship,and, in any of those cases, if such other conditions or restrictions, if any, as may be prescribed by the Minister in regulations or as the Comptroller may impose are fulfilled.(6B) Where there is a supply relating to goods referred to in subsection (6A) in relation to any ship which is designed or adapted for use for recreation or pleasure, the supply is zero-rated under that subsection only if the Comptroller is satisfied that the goods are used outside of Singapore.”;

by deleting the words “zero-rated under subsection (6)” in subsection (8) and substituting the words “zero-rated under subsection (6) or (6A)”; and

by deleting the words “subsection (6) or (7)” in subsection (8)(b) and substituting the words “subsection (6), (6A) or (7)”.