Clause 11

Section 40 of the principal Act is amended by deleting the full-stop at the end of subsection (1) thereof and substituting therefor a colon and by inserting immediately thereafter the following proviso: —“Provided that the amount of tax which would be so payable if he were resident in Singapore for the purposes of this section shall be ascertained in accordance with the rates of tax specified in Part B of the Second Schedule.”.