Clause 6

by deleting the words “of 2 years” in subsection (1); (b)by deleting paragraph (a) of subsection (1) and substituting the following paragraphs: “(a)records provided by the person under section 8(1) to the Chief Executive or an officer or agent of the Board authorised by the Chief Executive;

the machine records all of those transactions; (b)a record of all of those transactions for each day and (if applicable) the consideration given for each transaction, is made by the end of each day; and

the record mentioned in paragraph (b) fulfils the requirements of subsection (1)(b).”; (d)by inserting, immediately after the words “subsection (1)(a)” in subsection (2)(a), the words “and (aa)”; (e)by deleting subsection (4) and substituting the following subsection: “(4) In this section, “minimum period”, in relation to the keeping and retention of a record, means —

subject to paragraph (b), for every record provided or made before the date of commencement of section 6 of the Singapore Tourism (Cess Collection) (Amendment) Act 2018 — 2 years after the record was provided or made, as the case may be; and

for every record provided (whenever made) or made on or after the date of commencement of section 6 of the Singapore Tourism (Cess Collection) (Amendment) Act 2018 — 5 years (or such longer period as may be prescribed in substitution by regulations made under this Act) after the record was provided or made, as the case may be.”; and (f)by deleting the words “books of account” in the section heading and substituting the word “records”.