Clause 16

in paragraph 15(1), delete sub‑paragraph (a) and substitute —“(a)the services were previously supplied by a taxable person who belongs in Singapore to the person who belongs in a country other than Singapore mentioned in section 14(1)(b)(i) or the branch of a person in a country other than Singapore mentioned in section 14(1)(b)(ii), that —

is not a registered person; or

is a registered (Seventh Schedule — pay only) person,(called in this paragraph the overseas supplier) who subsequently supplied those services to the recipient; and”; and

after paragraph 15, insert —“Seventh Schedule supplies of services16.—

This paragraph applies in relation to a Seventh Schedule supply of services where —

the services were previously supplied by a taxable person who belongs in Singapore to a registered (Seventh Schedule — pay only) person who subsequently supplied those services to a customer who belongs in Singapore; and

the previous supply of those services to the registered (Seventh Schedule — pay only) person is a taxable supply that is not treated as a supply of international services under section 21(3).(2) Despite section 17(2) or (3), the registered (Seventh Schedule — pay only) person may elect for the value of the Seventh Schedule supply of services (A) to the customer who belongs in Singapore to be reduced (as may be applicable) —

by the value of services previously supplied that is subject to tax (B); or

if B exceeds A, to nil.”.