Clause 65

If the Minister by order declares that an arrangement specified in the order has been made with the government of any country outside Singapore for the exchange of information concerning the tax positions of persons, and that it is expedient that that arrangement should have effect, then the arrangement shall have effect notwithstanding anything in any written law.(2) An order made under this section may be revoked by a subsequent order.(3) Where an arrangement has effect by virtue of this section, the obligation as to secrecy imposed by section 6 shall not prevent the disclosure to the competent authority under the arrangement of such information as is required to be disclosed under the arrangement.”.