Singapore legislation
Regulation 16
Regulation 16
Extension of section 173 (qualifying performances)
Subregulation 1
A reference to a qualified individual in section 173 includes a reference to —
(a)
a citizen or national of a reciprocating country; and
(b)
a person resident in a reciprocating country.
Subregulation 2
A reference to Singapore in section 173 includes a reference to a reciprocating country.
Subregulation 3
For the purposes of this regulation, a country is a reciprocating country only if it is a member of the World Trade Organisation.