Income Tax (Concerto Singapore Pte. Ltd. — Section 13(4) Exemption) Notification 2023

to the lenders mentioned in the first column of the following table; (b)in respect of the respective loan amounts mentioned in the second column of the table, being amounts that are or are to be used for the purpose of financing the acquisition of the respective vessels mentioned in the third column of the table; (c)under the respective agreements mentioned in the fourth column of the table; and

that is due and payable during the respective periods mentioned in the fifth column of the table, is exempt from tax:First columnSecond columnThird columnFourth columnFifth columnLenderLoan amount (US$)VesselAgreementPeriod (both dates inclusive)San-in Godo Bank. Ltd.3,295,000Hull No. 11066Loan agreement dated 18 November 20211 December 2021 to 30 June 2022Cygnus Line Shipping S.A.18,000,000M/V Lowlands EnergyLoan agreement dated 20 May 202231 May 2022 to 30 June 2022Libera Corporation3,076,000Hull No. SC 401Loan agreement dated 4 June 20218 June 2021 to 30 June 2022 Loan agreement dated 1 November 202115 November 2021 to 30 June 2022Libera Corporation 1,597,500Hull No. 11063Loan agreement dated 1 November 202115 November 2021 to 30 June 2022Libera Corporation 18,000,000M/V Lowlands EnergyLoan agreement dated 30 March 20221 April 2022 to 2 June 2022 Libera Corporation 4,000,000M/V Lowlands EnergyLoan agreement dated 30 March 20221 April 2022 to 30 June 2022