Clause 6

To such extent as the Minister may by regulations prescribe, tax credit under section 50 shall, subject to those regulations, be given to any person resident in Singapore for tax payable under the law of any territory outside Singapore in respect of any income (including income from employment) derived by him from such professional, consultancy and other services as may be so prescribed notwithstanding that there are no arrangements for the time being in force under section 49 with the government of that territory.(2) The Minister may in any regulations under subsection (1) specify the territories in respect of which those regulations shall have effect; and section 50 shall, with the necessary modifications and subject to those regulations, apply for the purposes of that subsection as if any territory to which those regulations have effect were a territory with which arrangements have been made under section 49.”.