Singapore legislation
Clause 50
Clause 50
Amendment of section 45A
Section 45A of the principal Act is amended by inserting, immediately after subsection (2D), the following subsection:“(2E) Subsection (1) shall not apply to any payment liable to be made on or after 21st February 2014 by a person to a branch in Singapore of a company incorporated outside Singapore and not known to him to be resident in Singapore.”.