Regulation 4

For the purposes of regulations 5, 10, 11(3) and 12(1) and (6), Sections I to IV of the CARF are modified by paragraphs (2) to (6).

For the purpose of paragraph A of Section II of the CARF, the appropriate reporting period mentioned in that provision is a period of 12 months.

In subparagraphs A(1) and B(1)(a) of Section III of the CARF, the effective date mentioned in those provisions is 1 January 2027.

In subparagraphs D(4) and (6) of Section IV of the CARF, the reference to a date is to 31 December 2026.

In Sections I and IV of the CARF, “Singapore” is inserted in each placeholder for the jurisdiction.

In Sections I and IV of the CARF, a reference to “Partner Jurisdiction” is to a jurisdiction that is described as one on the IRAS Internet website.