Clause 17

by deleting sub-paragraph (i) of subsection (1AA)(a) and substituting the following sub‑paragraph:“(i)the name and address of the person or branch, or member of the group mentioned in section 30(1A), whose supply gave rise to the reverse charge supply under section 14 (called in this section the supplier);”;

by deleting the words “overseas supplier” in subsection (1AA)(a)(ii), (iv), (v), (vi) and (vii) and substituting in each case the word “supplier”;

by deleting the word “services” in subsection (1AA)(a)(ii) and (iii) and substituting in each case the words “distantly taxable goods or services”;

by deleting the words “digital services” in subsection (1B)(a) and (b) and substituting in each case the word “services”;

by deleting the word “and” at the end of paragraph (a) of subsection (1B), and by inserting immediately thereafter the following paragraph:“(aa)where paragraph 3(3A)(b)(i)(B) of the Seventh Schedule applies —

if the operator has not made an election under paragraph 4A of the Seventh Schedule — all supplies of distantly taxable goods that the operator is treated as making instead of any underlying supplier; and

if the operator has made an election under paragraph 4A of the Seventh Schedule — all supplies mentioned in sub‑paragraph (i), and supplies of goods that are treated as made by the operator instead of the underlying supplier and that are also treated as not being supplies of distantly taxable goods under that paragraph;”;

by deleting the full‑stop at the end of paragraph (b) of subsection (1B) and substituting the word “; and”, and by inserting immediately thereafter the following paragraph:“(c)where the operator belongs in Singapore and has been granted approval under paragraph 6 of the Seventh Schedule —

if the operator has not made an election under paragraph 5 of the Seventh Schedule — all supplies of services of any overseas underlying supplier (that are treated as made to the operator) in fact made to a registered person; and

if the operator has made an election under paragraph 5 of the Seventh Schedule — all supplies of services of any overseas underlying supplier and any local underlying supplier (that are treated as made to the operator) in fact made to a registered person.”;

by inserting, immediately after subsection (1C), the following subsection:“(1D) Where the taxable person is a redeliverer mentioned in the Seventh Schedule that is treated as making supplies of goods under the Seventh Schedule, the duty of the redeliverer to keep records under this section includes records relating to —

the receipt issued by the supplier, underlying supplier or operator of the electronic marketplace of the goods or other confirmation by the supplier, underlying supplier or operator of the value of the consideration for each supply; or

if the receipt or other confirmation mentioned in paragraph (a) is not available, the value of the consideration for the supply disclosed to the redeliverer by the person (X) arranging with the redeliverer for the delivery of the goods to a place in the customs territory or a person acting on X’s behalf,being a supply of distantly taxable goods, or a supply of distantly taxable goods that is treated (by reason of an election by the taxable person under paragraph 4A of the Seventh Schedule) as not being such a supply.”;

by deleting the words “or (1B)” in subsection (3AA) and substituting the words “, (1B) or (1D)”; and

by inserting, immediately after subsection (6), the following subsection:“(7) In this section, “electronic marketplace”, “local underlying supplier”, “overseas underlying supplier” and “underlying supplier” have the meanings given by paragraph 1(1) of the Seventh Schedule.”.