Regulation 2

This Order amends the arrangements made between the Government of the Republic of Singapore and the Government of the United Kingdom of Great Britain and Northern Ireland as specified in the Schedule to the Income Tax (Singapore — United Kingdom) (Avoidance of Double Taxation Agreement) Order 1997 (O 30B) (called in this Order the Agreement), as modified —

The purpose of this Order is to amend the Agreement to give effect to Singapore’s obligations under the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting done at Paris on 24 November 2016 (as amended from time to time).