Clause 4

by deleting the full-stop appearing at the end of paragraph (v) of subsection (1) thereof and substituting therefor a semi-colon and by inserting immediately thereafter the following paragraph: —“(w)the income derived from an employment exercised on board a Singapore ship, as defined in the Merchant Shipping Act (Cap. 172), if the employment is exercised substantially outside Singapore.”; and

by deleting subsection (4) thereof and substituting therefor the following: —“Income derived by short term visiting employees(4) There shall be exempt from tax any income accruing in or derived from Singapore in respect of gains or profits from any employment exercised in Singapore for not more than sixty days in the year preceding any year of assessment by a person who is not resident in Singapore in that year of assessment:Provided that this subsection shall not apply to —

the emoluments received by a director of a company; or

the gains or profits of public entertainers, as defined in section 40B of this Act, whose visits are not substantially supported from public funds of the government of another country.”.