Singapore legislation

Clause 8

Amendment of section 11

Section 11 of the principal Act is amended —

(a)

by inserting, immediately after “11B,” in subsection (1), “11C,”;

(b)

by inserting, immediately after the word “services” in subsection (2), the words “(other than a reverse charge supply)”; and

(c)

by inserting, immediately after the words “when a supply of goods or services” in subsection (5), the words “(other than a reverse charge supply)”.