Singapore legislation
Clause 64
Clause 64
Repeal and re-enactment of section 105B
Section 105B of the principal Act is repealed and the following section substituted therefor:“Purpose of this Part105B. The purpose of this Part is to facilitate the disclosure of information to a competent authority —
(a)
under an avoidance of double taxation arrangement prescribed under section 105C in accordance with the EOI provision in that arrangement; or
(b)
under and in accordance with an EOI arrangement prescribed under section 105C.”.