Singapore legislation

Clause 7

of Income Tax (Amendment) Bill

Clause 7

Amendment of section 13A

Section 13A(16) of the principal Act is amended —

(a)

by deleting paragraph (d) of the definition of “ship management services” and substituting the following paragraph:“(d)awarding contracts, entering into alliances, or deciding on pooling, in respect of it;”;

(b)

by deleting paragraphs (f), (g) and (h) of the definition of “ship management services” and substituting the following paragraphs:“(f)planning its route and tonnage, including the issuance of voyage instructions;

(g)

appointing a ship manager, ship agent or stevedore for it;

(h)

collecting or arranging for the collection of freight, charter hire, or other payment in exchange for its use;”;

(c)

by deleting paragraphs (j), (k) and (l) of the definition of “ship management services” and substituting the following paragraphs:“(j)undertaking crew‑related matters for it, including the provision of qualified crew, the appointment of a crew manager, the provision of crew training or the arrangement of crew insurance;

(k)

arranging or supervising dry‑docking, repair, overhaul, alteration, maintenance or lay‑up of it;

(l)

ensuring that it is adequately equipped with supplies, provisions, spares, stores and lubricating oil;”; and

(d)

by deleting paragraph (n) of the definition of “ship management services” and substituting the following paragraph:“(n)liaising with the relevant competent authorities or bodies on safety and manning requirements for it and any other similar matters;”.