Clause 12

by deleting the words “Notwithstanding section 87, every” in subsection (1) and substituting the word “Every”; and

by inserting, immediately after subsection (2), the following subsections:“(2A) The duty under this section to retain documents and records may be discharged by the keeping, or preservation of the information contained therein, in accordance with section 87.(2B) Subsection (2A) is without prejudice to any obligation relating to the retention of any document or record under such treaty, memorandum of understanding or other agreement between Singapore and the government of a country or territory outside Singapore, as may be prescribed.”.