Clause 11

by deleting paragraph (i) of subsection (3) and substituting the following paragraph:“(i)services of any of the following descriptions which are performed wholly outside Singapore:

cultural, artistic, sporting, educational or entertainment services;

exhibition or convention services;

services ancillary to the services in sub‑paragraph (i) or (ii), including that of organising the performance of those services outside Singapore,except where, at the time of the performance of those services, there is no necessary connection between —

the place where the services are physically performed; and

the location of the customer of the services (as defined in paragraph 2 of the Seventh Schedule);”;

by inserting, immediately after the word “services” in subsection (3)(u), the words “supplied before 1 January 2022”;

by inserting, immediately after subsection (4A), the following subsection:“(4AA) The services mentioned in subsection (3)(a), (b) and (c) do not include any services comprising the transport by a taxable person who is a redeliverer (as defined in paragraph 1(1) of the Seventh Schedule) of goods comprised in a Seventh Schedule supply, the insuring or the arranging of the insurance of the goods, or the arranging of the transport of the goods by that taxable person.”;

by deleting subsection (4B) and substituting the following subsection:“(4B) The services referred to in —

subsection (3)(e), (f) and (g); and

subsection (3)(j), if supplied before 1 January 2022,do not include any services comprising either or both of the following:

the supply of a right to promulgate an advertisement by means of any medium of communication;

the promulgation of an advertisement by means of any medium of communication.”; and

by deleting subsection (10).