Clause 20

in subsection (1)(i), after sub‑paragraph (ii), insert —“(iia)such payment made on or after 1 January 2026 by an employer on behalf of the employer’s employee directed to be paid to the medisave account of that employee in accordance with section 13B of the Central Provident Fund Act 1953;”;

in subsection (1)(i), reletter the existing sub‑paragraphs (iia) and (iib) as sub‑paragraphs (iib) and (iic), respectively;

in subsection (1)(p), delete “or” at the end;

in subsection (1)(q), after “section 14M(7)”, insert “or (8A) or 14MA(1)”;

in subsection (1)(q), replace the full‑stop at the end with “; or”;

in subsection (1), after paragraph (q), insert —“(r)any payment made, or any outgoings and expenses incurred, by the person in furtherance of, or in connection with, the commission of an offence under Part 3 of the Prevention of Corruption Act 1960 or section 161, 162, 163, 164, 165, 204B, 213, 214 or 215 of the Penal Code 1871.”;

in subsection (2), after “14EA,”, insert “14EB,”;

in subsection (2), after “14M,”, insert “14MA,”;

in subsection (2A), replace “or 14Z” with “, 14Z or 14ZJ”; and

in subsection (2C), after “section 14C(1)(g)”, insert “or 14EB”.