Clause 4

by deleting the words “in the following circumstances:” in subsection (1) and substituting the word “where —”;

by deleting sub‑paragraph (i) of subsection (1)(a) and substituting the following sub‑paragraph:“(i)supplied by a person who belongs in a country other than Singapore, and received by a person (called in this section the recipient) who —

belongs in Singapore;

is a registered person, or is not a registered person but is liable to be registered under paragraph 1 or 1B of the First Schedule; and

is not receiving the services as an individual in the private or personal capacity of the individual; or”;

by inserting the word “and” at the end of subsection (1)(a)(ii);

by deleting the words “claim the full amount of input tax credit” in subsection (1)(b) and substituting the words “credit for the full amount of his input tax”;

by inserting, immediately after subsection (1), the following subsection:“(1A) Subsection (1)(b) does not apply in relation to any input tax excluded by regulations made under section 19(14) from any credit under section 19.”;

by deleting the words “his business” in subsection (2) and substituting the words “a business for that supply”; and

by deleting subsections (5) and (6) and substituting the following subsections:“(5) Where a recipient who is a registered person is not within subsection (1)(b), the recipient may elect for all supplies to the recipient made in the circumstances under subsection (1)(a) to be treated as supplies of services to which subsection (2) applies (despite subsection (1)(b) not applying).(6) Where a recipient who is a registered person receives any supply of services excluded or to any extent excluded under the Eighth Schedule that is made by a person mentioned in subsection (1)(a), the recipient may elect for all such supplies of services to be received by the recipient to be treated as supplies of services to which subsection (2) applies (and not supplies to which subsection (2) does not apply by reason of subsection (3)).”.