Singapore legislation

Clause 55

Amendment of section 105K

Section 105K of the principal Act is amended —

(a)

by inserting, immediately after paragraph (aa), the following paragraph:“(ab)a CbCR exchange agreement between the Government and —

(i)

the government of another country; or

(ii)

the governments of 2 or more countries;”;

(b)

by deleting the words “or (aa)” in paragraph (b) and substituting the words “, (aa) or (ab)”; and

(c)

by inserting, immediately after “(aa)” in paragraph (c), “, (ab)”.