Clause 28

in section 20(7), delete “(read with subsection (8))”;

in section 20(7A), replace “prescribe” with “make provision for”;

in section 20(7A)(b), delete “and” at the end;

in section 20(7A)(c), replace the full‑stop at the end with “; and”;

in section 20(7A), after paragraph (c), insert —“(d)the person (including the Government) who must pay the waterborne tax.”;

in section 20, delete subsection (8);

in section 20(9)(b) and (ba)(i) and (ii), after “volume”, insert “, or a reasonable estimate of the volume,”;

in section 20(9)(c), replace “any estimate of the volume” with “the volume, or a reasonable estimate of the volume,”;

in section 20(9A), after “volume” wherever it appears, insert “or estimated volume”;

in section 20(10), replace “prescribe” with “provide for”;

in section 20(10)(a) and (b), after “volumes”, insert “or estimated volumes”;

in section 20(10)(d), replace “estimates of different volumes” with “different volumes or estimated volumes”;

in section 20A(2), replace “prescribe” with “make provision for”;

in section 20A(2)(d), after “person”, insert “(including the Government)”;

in section 20A(3), after “volume” wherever it appears, insert “or estimated volume”;

in section 20A(4), replace “prescribe” with “provide for”;

in section 20A(4)(a), after “volumes”, insert “or estimated volumes”;

in section 72(2)(n)(iia), before “the requirements”, insert “(in consultation with the Maritime and Port Authority of Singapore established by the Maritime and Port Authority of Singapore Act 1996)”; and

in section 72(2), after paragraph (na), insert —“(nb)the recovery by the Board (as a debt due to it) of any costs and expenses incurred by the Board to rectify or otherwise mitigate the effects of any failure by a person to carry out any obligation imposed on the person under this Act;