Singapore legislation
Clause 17
Clause 17
Amendment of Seventh Schedule
In the Seventh Schedule to the principal Act, in paragraph 3(1), delete sub‑paragraphs (c) and (d) and substitute —“(c)subject to paragraph 4A —
(i)
a supply of distantly taxable goods made or treated as made in the circumstances in sub‑paragraph (3A); or
(ii)
a supply of goods made in the circumstances in sub‑paragraph (3A), where the goods are allowed to be treated as distantly taxable goods under paragraph 4C,but not if the goods are treated under section 13(2) as being supplied in Singapore.”.