Clause 8

by deleting subsection (1) and substituting the following subsection:“(1) Sections 65 to 65D have effect for the purpose of enabling the Comptroller to obtain any information for the purpose of —

complying with any provision of an international tax compliance agreement;

enabling Singapore to carry out its obligations under any provision of such agreement; or

determining whether a person has complied with any regulation made under section 105P.”;

by deleting the word “and” at the end of subsection (2)(c); and

by deleting the full‑stop at the end of paragraph (d) of subsection (2) and substituting the word “; and”, and by inserting immediately thereafter the following paragraph:“(e)section 65E has effect in relation to a notice issued under section 65B for a purpose mentioned in subsection (1).”.