Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1698837774341.pdf (Singapore)
Mutual Assistance in Criminal Matters (Amendment) Bill Bill No.

17/2014.

Read the first time on 29th May 2014.

A BILL i n t i t u l e d An Act to amend the Mutual Assistance in Criminal Matters Act (Chapter 190A of the 2001 Revised Edition).

Be it enacted by the President with the advice and consent of the Parliament of Singapore, as follows: Short title and commencement 2 1.
This Act may be cited as the Mutual Assistance in Criminal Matters (Amendment) Act 2014 and shall come into operation on such date as the Minister may, by notification in the Gazette, appoint.

5 Amendment of section 2 10 2.
Section 2(1) of the Mutual Assistance in Criminal Matters Act (referred to in this Act as the principal Act) is amended — (a) by deleting the words “stated in a certificate purporting to be issued by or on behalf of the government of the foreign country to be a law providing for the control and regulation in that country” in the definition of “corresponding drug law” and substituting the words “of the foreign country providing for the control or regulation, in that country or the part thereof in which the law is in force,”; 15 (b) by deleting the definition of “drug trafficking offence” and substituting the following definition: “ “drug dealing offence” means — 20 25 30 (a) any offence (being an offence against the law of Singapore) specified in the First Schedule; (b) conspiracy to commit any such offence; (c) inciting another to commit any such offence; (d) attempting to commit any such offence; or (e) aiding, abetting, counselling or procuring the commission of any such offence;”; (c) by deleting the definition of “financial substituting the following definition: institution” and “ “financial institution” has the same meaning as in section 27A(6) of the Monetary Authority of Singapore Act read with section 27A(7) of that Act;”; (Cap.
186) 3 (d) by deleting the definition of “foreign confiscation order” and substituting the following definition: “ “foreign confiscation order” — (a) means an order made by a court in a foreign country, on or after the appointed date for that country, for the recovery, forfeiture or confiscation of — (i) any payment or other reward received in connection with an offence against that country, or the value of any such payment or reward; or the law of (ii) any property derived or realised, from any indirectly, directly or payment or other reward referred to in sub‑paragraph (i), or the value of any such property; and (b) includes order;”; an instrumentality forfeiture 5 10 15 (e) by deleting the definition of “foreign drug trafficking 20 offence”; (f) by deleting the definitions of “foreign offence” and “foreign serious offence” and substituting the following definitions: “ “foreign offence” means any offence against the law of a foreign country; “foreign tax evasion offence” means an offence against the national law of a foreign country that consists of the doing of any of the following (however described) wilfully with intent to evade, or to assist any other person to evade, any tax of that country: 25 30 (a) omitting understating overstating in, a return made for from, or or the 4 purposes of that tax any information which should be included in the return; (b) making any false statement or entry in any return, claim or application made, or any document or information required to be given, for the purposes of that tax; (c) giving any false answer, whether verbally or in writing, to any question or request for information asked or made the purposes of that tax; for the collection of of (d) failing to inform the authority responsible in the for required manner, incorrect information appearing in any assessment made by that authority, when required to do so; that tax, any (e) preparing or maintaining, or authorising the preparation or maintenance, of any false books of account or other records, or falsifying or
 authorising the falsification of any books of account or records; 5 10 15 20 (f) making of use or any contrivance, or authorising the use of any such fraud, art or contrivance;”; fraud, art 25 (g) by deleting the definition of “instrumentality forfeiture order” and substituting the following definition: “ “instrumentality forfeiture order” means an order made by a court of a foreign country, on or after the appointed date for that country, for the forfeiture, and the destruction or other disposal, of — (a) any drug or other substance in respect of which the offence corresponding drug law of that country has been committed; or against an 30 35 5 (b) any property which was in connection with the commission of any offence against the law of that country;”; used (h) by deleting the definition of “items subject to legal privilege”; (i) by deleting the definition of “serious offence” and 5 substituting the following definition: “ “serious offence” means — (a) any offence (being an offence against the law of Singapore other than a drug dealing offence) that — (i) is specified in the Second Schedule; or (ii) is punishable with imprisonment for a term which may extend to 4 years or more; (b) conspiracy to commit any such offence; (c) inciting another to commit any such offence; 10 15 (d) attempting to commit any such offence; or (e) aiding, abetting, counselling or procuring the commission of any such offence;”; and 20 (j) by deleting the definitions of “Singapore offence” and the confiscation substituting order” and “Singapore following definitions: “ “Singapore confiscation order” means — 25 (a) a confiscation order made under section 4 or 5 of the Corruption, Drug Trafficking and Other Serious Crimes (Confiscation of Benefits) Act; or (b) a substitute property confiscation order made under section 29B of that Act; 30 6 “Singapore offence” means — (a) a drug dealing offence; or (b) a serious offence;”.
New section 2A 5 3.
The principal Act is amended by inserting, immediately after section 2, the following section: “Meaning of “item subject to legal privilege” 2A.—(1) For the purposes of this Act, an item is subject to legal privilege if — 10 15 20 25 30 (a) it is a communication made between a lawyer and a client, or a legal counsel acting as such and his employer, in connection with the lawyer giving legal advice to the client or the legal counsel giving legal advice to the employer, as the case may be; (b) it is a communication made between 2 or more lawyers acting for a client, or 2 or more legal counsel acting as such for their employer, in connection with one or more of the lawyers giving legal advice to the client or one or more of the legal counsel giving legal advice to the employer, as the case may be; (c) it is a communication made — (i) between a client, or an employer of a legal counsel, and another person; (ii) between a lawyer acting for a client and either the client or another person; or (iii) between a legal counsel acting as such for his employer and either the employer or another person, (c) in connection with, and for the purposes of, any legal proceedings (including anticipated or pending legal proceedings) in which the client or employer, as the 7 case may be, is or may be, or was or might have been, a party; (d) it is an item, or a document (including its contents), that is enclosed with or referred to in any communication in paragraph (a) or (b) and that is made or prepared by any person in connection with a lawyer or legal counsel, or one or more of the lawyers or legal counsel, in either paragraph giving legal advice to the client or the employer of the legal counsel, as the case may be; or (e) it is an item, or a document (including its contents), that is enclosed with or referred to in any communication in paragraph (c) and that is made or prepared by any person in connection with, and for the purposes of, any legal proceedings (including anticipated or pending legal proceedings) in which the client or the employer of the legal counsel, as the case may be, is or may be, or was or might have been, a party, but it is not any such communication, item or document that is made, prepared or held with the intention of furthering a criminal purpose.
(2) In this section — 5 10 15 20 “client”, in relation to a lawyer, includes an agent of or other person representing a client and, if a client has died, a personal representative of the client; “employer”, in relation to a legal counsel, includes — 25 (a) if the employer is one of a number of corporations that are related to each other under section 6 of the Companies Act (Cap.
50), every corporation so related as if the legal counsel is also employed by each of the related corporations; (b) if the employer is a public agency within the meaning of section 128A(6) of the Evidence Act (Cap.
97) and the legal counsel is required as part of his duties of employment or appointment to provide legal advice or assistance in connection 30 35 5 10 8 with the application of the law or any form of resolution of legal dispute to any other public agency or agencies, the other public agency or agencies as if the legal counsel is also employed by the other public agency or each of the other public agencies; and (c) an employee or officer of the employer; “lawyer” means an advocate and solicitor, and includes an interpreter or other person who works under the supervision of an advocate and solicitor; “legal counsel” means a legal counsel as defined in section 3(7) of the Evidence Act, and includes an interpreter or other person who works under the supervision of a legal counsel.”.
15 Amendment of section 20 4.
Section 20 of the principal Act is amended — (a) by deleting paragraph (f) of subsection (1); and (b) by inserting, immediately after subsection (2), the following subsections: 20 25 30 refused “(3) Subject to subsections (4) and (5), a request by a foreign country for assistance under Division 2, 5 or 6 the the in be shall Attorney‑General, the request investigation, prosecution or punishment of a person in respect of any conduct which, if it had occurred in Singapore, would not have constituted a Singapore offence.
opinion relates if, the of to (4) Subsection (3) does not apply to a request by a foreign country for assistance under Division 2, if the request relates to the investigation, prosecution or punishment of a person in respect of a foreign tax evasion offence of that country.
9 (5) Subsection (3) does not apply to a request by a foreign country for assistance under Division 5 or 6, if — (a) the relates request to the investigation, prosecution or punishment of a person in respect of a foreign tax evasion offence of that country; and (b) the Attorney‑General is satisfied that an arrangement having effect under section 49 or 105BA of the Income Tax Act (Cap.
134), or an tax compliance agreement as international defined in section 105I of that Act, has been made with the government of foreign country.”.

that Repeal and re‑enactment of section 47 5.

Section 47 of the principal Act is repealed and the following section substituted therefor: “Amendment of Schedules 5 10 15 47.

The Minister may, by notification in the Gazette, amend all or any of the First, Second and Third Schedules.”.

20 New First and Second Schedules 10 6.


The principal Act is amended by inserting, immediately after section 47, the following Schedules: “FIRST SCHEDULE Sections 2(1) and 47 DRUG DEALING OFFENCES Offence Description Corruption, Drug Trafficking and Other Serious Crimes (Confiscation of Benefits) Act (Cap.

65A) 1.

Section 43 2.

Section 46 Misuse of Drugs Act (Cap.

185) 3.

Section 5 4.

Section 6 5.

Section 7 6.

Section 10 7.
Section 10A Assisting another to retain benefits of drug dealing possessing, Acquiring, using, concealing or transferring benefits of drug dealing Trafficking in controlled drugs Manufacture of controlled drugs Import and export of controlled drugs Cultivation of cannabis, opium and coca plants Manufacture, import materials or manufacture of controlled drugs supply, of export substances useful possession, equipment, for or 11 SECOND SCHEDULE SERIOUS OFFENCES Sections 2(1) and 47 Offence Description Animals and Birds Act (Cap.
7) 1.

Section 7 2.

Section 8 3.

Section 9 4.

Section 11 5.

Section 13 6.

Section 16 Arms and Explosives Act (Cap.

13) 7.

Section 6 8.

Section 7 9.

Section 9 10.

Section 10(2) 11.

Section 11 Contravention of order with regard to importation, etc.

Importation or transhipment of any animal, bird or veterinary biologics without licence Importation or possession of noxious insects, pests or genetically modified organisms, etc.

Failure to report arrival of animal or bird, etc.


Failure to confine animal or bird on board ship, etc.
Exportation of any animal or bird without licence Possession or transfer of possession of unmarked plastic explosives Importation or exportation of unmarked plastic explosives Exportation or removal of article in contravention by Minister notification of Manufacture, possession or import of explosive of notification by Minister contravention in Contravention of notification relating to poisonous or noxious gas or noxious substance 12 Description Offence by master of ship, etc., used for certain offences Knowingly concealing imported without licence arms, etc., Knowingly purchasing guns or arms from person not licensed Offence 12.
Section 12 13.

Section 22 14.

Section 23 Arms Offences Act (Cap.

14) 15.

Section 6 Trafficking in arms Betting Act (Cap.

21) 16.

Section 3 17.

Section 4 relating Offences common betting‑houses and betting information centres to Advancing money business of common betting‑house for conducting 18.

Section 5 Betting in common betting‑house Biological Agents and Toxins Act (Cap.

24A) 19.

Section 5 20.

Section 30 Casino Control Act (Cap.

33A) 21.

Section 110 22.

Section 110A 23.

Section 171 24.


Section 172 of Use non‑peaceful purpose, etc.

biological agents for Use of toxins for non‑peaceful purpose, etc.

Prohibited arrangements casino marketing No one to act as international market international market agent agent or representative without licence Possession, use, etc., of certain things prohibited Unlawful equipment interference with gaming 25.

Section 172A Cheating at play 13 Offence 26.
Section 173 Description Possession of chips outside designated site 27.

Section 174 Forgery and counterfeiting Chemical Weapons (Prohibition) Act (Cap.

37B) 28.

Section 8 Use, etc., of chemical weapons Children and Young Persons Act (Cap.

38) 29.

Section 5(1) Ill‑treatment of child or young person 30.

Section 6(1) 31.

Section 7 32.


Section 12 Contribution to delinquency of child or young person Sexual exploitation of child or young person Unlawful transfer of possession, custody or control of child 33.

Section 13 Importation of child by false pretences Commodity Trading Act (Cap.

48A) 34.
48A) 34.

Section 49 for contravention of any of the following: (a) section 43 False trading (b) section 44 Bucketing (c) section 45 Dissemination of false trading information about (d) section 46 Manipulation of price and cornering (e) section 47 Employment of fraudulent or deceptive devices, etc.

(f) section 48 Fraudulently inducing trading 14 Offence Description Common Gaming Houses Act (Cap.

49) 35.

Section 4 36.

Section 5 37.


Section 6 Offences relating to a common gaming house, etc.

Assisting in carrying on a public lottery, etc.

furnishing money for Advancing or establishing or conducting business of common gaming house, etc.

38.

Section 8 Gaming in public Computer Misuse and Cybersecurity Act (Cap.

50A) 39.

Section 3 40.

Section 4 41.

Section 5 42.

Section 6 43.

Section 7 44.

Section 8 45.

Section 10 Control of Plants Act (Cap.

57A) 46.

Section 7 47.
Section 8 Unauthorised material access to computer Access with intent facilitate commission of offence to commit or Unauthorised modification of computer material Unauthorised use or computer service interception of Unauthorised obstruction of use of computer Unauthorised disclosure of access code Abetments and attempts punishable as offences Importation or transhipment of fresh fruits or vegetables without licence Importation or transhipment of fresh fruits or vegetables without permit 15 Description Export of plants contrary to order by Minister Offence 48.
Section 34 for contravention of any order made under section 28 49.

Section 34 for Failure to give access to documents, etc.

contravention of section 41 Control of Plants Act (Cap.

57A) Control of Plants (Plant Importation) Rules (R 4) 50.

Rule 17 for contravention of rule 5(1) Copyright Act (Cap.

63) 51.

Section 136(1), (2), (3), (4) and (6) 52.

Section 260(6) 53.

Section 261C(4) and (5) Corrosive and Explosive Substances and Offensive Weapons Act (Cap.

65) 54.
65) 54.

Section 3 Corruption, Drug Trafficking and Other Serious Crimes (Confiscation of Benefits) Act (Cap.

65A) 55.

Section 44 56.
Section 47 Importation of without a permit regulated plant, etc., Offences relating to copyright Removal alteration or management information of rights Relating technological measures to circumvention of Possession of corrosive or explosive substance for purpose of causing hurt Assisting another to retain benefits from criminal conduct possessing, Acquiring, using, concealing or transferring benefits of criminal conduct 16 Offence Description Criminal Law (Temporary Provisions) Act (Cap.
67) 57.

Section 3 Supplies 5 Customs Act (Cap.

70) 58.

Section 128E 59.

Section 128F 60.

Section 128G 61.

Section 128H Offences in relation to goods found in person’s baggage or upon his person, etc.

Offences in relation to importation of uncustomed or prohibited goods Offences in relation to exportation of uncustomed or prohibited goods in Offences shipping, relation unshipping, loading, unloading, etc., of uncustomed or prohibited goods to 62.
Section 128I(1)(a) and (c) Offences storage and harbouring of goods in relation to possession, 63.

Section 132 Knowingly advancing or furnishing money for business comprising sale, purchase, etc., of uncustomed goods Dangerous Fireworks Act (Cap.

72) 64.

Section 4 65.

Section 6 for contravention of section 3 Employment of Foreign Manpower Act (Cap.

91A) 66.

Section 5(6) 67.


Section 5(7A) Prohibition on sale, transport, delivery, distribution or import of dangerous fireworks Prohibition on possession or discharge of dangerous fireworks Employment without a valid work pass foreign of employee Employment of foreign employee in contravention of a condition of his work pass 10 15 20 25 30 35 17 Offence Description 68.

Section 22(1)(a), (d), (e) and (f) Endangered Species (Import and Export) Act (Cap.

92A) 69.

Section 4 70.

Section 5 71.


Section 19 for contravention of section 4 or 5 Environmental Protection and Management Act (Cap.

94A) 72.

Section 22 73.

Section 23 74.

Section 24 Explosive Substances Act (Cap.

100) 75.

Section 3 Passes, Contravention of a condition of a work pass, etc.

; making false statement or furnishing false information to the an of Work Controller authorised officer or an employment inspector; or unlawfully altering a work pass, etc.
; or using or having in possession without lawful authority any work pass, etc., that is forged, unlawfully altered or issued to another person forging selling, Importation, scheduled species without permit exportation, etc., of Scheduled species unaccompanied by CITES permit, etc.

transit in Abetment of an offence under section 4 or 5 Importation, manufacture or sale of hazardous substances without licence, etc.

Importation, manufacture or sale of hazardous in substances accordance with licence, etc.
not Storage, use or dealing with hazardous substances in a manner that threatens health, etc.

Causing explosion likely to endanger life or property Offence 76.

Section 4 77.

Section 5 Feeding Stuffs Act (Cap.

105) 78.

Section 4(5) Films Act (Cap.

107) 79.

Section 29 80.

Section 30 81.

Section 31 82.


Section 32 18 Description to cause explosion, or Attempt for making or keeping explosives, with intent to endanger life or property Making or possessing explosives under suspicious circumstances Importation, manufacture, animal feeds without licence etc., of Offences involving dealings in obscene films Possession of obscene films Advertising obscene films Offences involving children and young persons Goods and Services Tax Act (Cap.

117A) 83.

Section 62 84.


Section 63 Fraud, etc.

Improperly obtaining refund Hazardous Waste (Control of Export, Import and Transit) Act (Cap.

122A) 85.

Section 25 86.

Section 26 87.

Section 27 Importation of hazardous waste without permit, etc.

Exportation of hazardous waste without permit, etc.

Bringing waste into Singapore in course of carrying out transit proposal without permit, etc.

88.

Section 37 Making false statements 19 Offence Description Health Products Act (Cap.
122D) 89.

Section 16 Hijacking of Aircraft and Protection of Aircraft and International Airports Act (Cap.

124) Prohibition against supply of health adulterated, that products counterfeits, etc.

are 5 10 90.

Section 3(3) Hijacking 91.

Section 4 92.

Section 5 Violence against passengers or crew Destroying, damaging or endangering safety of aircraft 93.

Section 7 Endangering safety at aerodromes 15 Hostage‑Taking Act (Cap.

126C) 94.

Section 3 95.

Section 5 Human Organ Transplant Act (Cap.

131A) 96.
131A) 96.

Section 14(2) Hostage‑taking Failure to disclose information relating to hostage‑taking offence 20 Contracting for sale or supply of organ or blood, etc.

97.

Section 14(2A) Organ syndicates trading by middlemen or 25 Immigration Act (Cap.

133) 98.

Section 5(5) 99.

Section 6(3) for contravention of section 6(1) Entering or leaving Singapore other than at authorised entry or departure points 30 Entry or attempted entry into Singapore without a valid pass 20 Offence Description 100.
Section 57(1)(aa), (b) and (c) 101.

Section 57(1)(d) 102.

Section 57(1)(k) 103.

Section 57(1)(l) Income Tax Act (Cap.

134) 104.

Section 96 105.

Section 96A Internal Security Act (Cap.

143) 106.

Section 4 107.

Section 5 108.

Section 6 Kidnapping Act (Cap.

151) 109.

Section 3 110.

Section 4 111.


Section 5 Abetting unlawful entry or departure, or engaging in business of conveying prohibited immigrant Harbouring offenders of Immigration Act or Regulations Making a false statement to obtain or attempting to obtain an entry permit, re‑entry permit, pass or certificate for himself or for other person lawful authority Using or without having possession of any forged, unlawfully altered or irregular entry or re‑entry permit, pass or certificate, etc.
Tax evasion and wilful action to obtain PIC bonus fraudulent Serious action to obtain PIC bonus tax evasion and Wearing of prohibited uniform, etc.

of quasi‑military Membership organisations Illegal drilling Abduction, wrongful restraint wrongful confinement for ransom or Knowingly receiving ransom Knowingly negotiating to obtain or for payment of ransom 21 Offence Description Maritime Offences Act (Cap.

170B) 112.

Section 3 113.

Section 4 114.


Section 5 Hijacking of ships Destroying or damaging ships, etc.

5 Other acts endangering or endanger safe navigation likely to 115.

Section 6 Offences involving threats 116.

Section 7(1) Act of violence done in connection with an offence under section 3, 4 or 5 117.

Section 7(3) Abetment of certain offences Medicines Act (Cap.

176) 118.
176) 118.

Section 35 for contravention of any of the following: (a) section 31 Sale of adulterated medicinal products (b) section 32 Sale of medicinal products not of nature or quality demanded by purchaser Monetary Authority of Singapore Act (Cap.

186) 119.

Section 27A(5) Moneylenders Act (Cap.

188) 120.

Section 14 121.

Section 28 refusal or issued to comply with Failure or of direction, regulations, to discharge Government’s international obligations, etc.
contravention or made Unlicensed moneylending Harassing residence, etc.

borrower, besetting his 10 15 20 25 30 22 Offence Description Multi‑Level Marketing and Pyramid Selling (Prohibition) Act (Cap.

190) 122.

Section 3 123.

Section 4 124.

Section 5 Passports Act (Cap.

220) 125.

Section 36 126.

Section 38 127.

Section 39 128.

Section 40 129.

Section 41 130.

Section 42 131.

Section 44 132.


Section 47 Promotion of or participation in a pyramid or arrangement or holding out the same scheme, selling Registration of business designed to promote a pyramid selling scheme or arrangement of Registration company which proposes to promote a pyramid selling scheme or arrangement Falsifying Singapore passports, etc.
Bringing, Singapore international borders taking or passports, sending false across etc., Making or giving false or misleading statements or information Furnishing documents false or misleading Improper use or possession of Singapore passports, etc.

Selling Singapore passport, etc.

Dishonestly passport, etc.

obtaining Singapore Offences relating to false foreign travel documents 23 Offence Description Penal Code (Cap.

224) 133.

Section 109 134.

Section 115 135.
Section 116 Abetment of a serious crime, where the serious crime is transnational in nature and involves an organised criminal group, and the terms “serious crime”, group” criminal “organised and the meanings have “transnational” given to them in the United Nations Convention Transnational against Organised Crime, done at New York on 15th November 2000 Abetment of an offence punishable with death or imprisonment for life, being a serious crime, where the serious crime is transnational in nature and involves an organised criminal group, and the terms “serious crime”, “organised criminal group” and “transnational” have the meanings given to them in the United Nations against Convention Transnational Organised Crime, done at New York on 15th November 2000 Abetment of an offence punishable with imprisonment, being a serious crime, where the serious crime is transnational in nature and involves an organised criminal group, and the terms “serious crime”, “organised criminal group” and “transnational” have the meanings given the United Nations to Convention Transnational against Organised Crime, done at New York on 15th November 2000 them in Offence 136.
Section 118 137.

Section 120B 138.
Section 130 24 Description Concealing a design to commit an offence punishable with death or imprisonment for life, being a serious crime, where the serious crime is transnational in nature and involves an organised criminal group, and the terms “serious crime”, “organised criminal group” and “transnational” have the meanings given to them in the United Nations against Convention Transnational Organised Crime, done at New York on 15th November 2000 Criminal conspiracy to commit a serious crime, where the serious crime is transnational in nature and involves an organised criminal group, and the terms “serious crime”, “organised criminal group” and “transnational” have the meanings given to them in the United Nations against Convention Transnational Organised Crime, done at New York on 15th November 2000 Aiding escape harbouring such prisoner of, rescuing, or 139.
Section 130B Piracy by law of nations 140.

Section 130C Piratical acts 141.

Section 130E Genocide 142.

Section 143 Membership of unlawful assembly 143.

Section 144 144.

Section 145 145.

Section 146 Joining an unlawful assembly armed with any deadly weapon Joining or continuing in an unlawful assembly, knowing that it has been commanded to disperse used Force prosecution of common object one member by in 146.

Section 147 Rioting 147.


Section 148 Rioting, armed with a deadly weapon Offence 148.

Section 149 149.

Section 150 150.

Section 151 151.

Section 152 152.

Section 161 153.

Section 162 154.

Section 164 155.

Section 165 156.

Section 181 157.

Section 193 158.

Section 194 159.


Section 195 25 Description Every member of an unlawful assembly to be deemed guilty of any offence committed in prosecution of common object Hiring, or conniving at hiring, of persons to join an unlawful assembly Knowingly joining or continuing in any assembly of 5 or more persons after it has been commanded to disperse Assaulting or obstructing public servant when suppressing riot, etc.
Public servant other than legal respect of an official act taking a gratification, in remuneration, Taking a gratification in order, by corrupt or illegal means, to influence a public servant Punishment for abetment by public servant of offence under section 162 or 163 Public servant obtaining any valuable thing, without from person concerned in any proceeding or transacted by such public business servant consideration, False statement on oath to public servant or person authorised to administer an oath Punishment for giving or fabricating false evidence Giving or fabricating false evidence with intent to procure conviction of a capital offence fabricating false evidence Giving or with intent to procure conviction of an offence punishable with imprisonment 26 Offence Description 160.
Section 196 Using evidence known to be false 161.

Section 201 162.

Section 203 163.

Section 204 164.

Section 204A Causing disappearance of evidence of an offence committed, or giving false information touching it, to screen the offender Giving false information respecting an offence committed Destruction of document to prevent its production as evidence Obstructing, preventing, perverting or defeating course of justice 165.

Section 204B Bribery of witnesses 166.

Section 205 167.

Section 206 168.


Section 207 169.

Section 208 170.

Section 209 171.


Section 210 False personation for the purpose of any act or proceeding in a suit Fraudulent removal or concealment of its seizure as a property to prevent forfeiture or in execution of a decree Fraudulent claim to property to prevent its seizure as a forfeiture or in execution of a decree Fraudulently suffering a decree for a sum not due Fraudulently or dishonestly making a false claim before a court of justice Fraudulently obtaining a decree for a sum not due 172.
Section 212 Harbouring an offender 173.

Section 213 174.

Section 214 175.

Section 215 Taking gift, etc., to screen an offender from punishment Offering gift or restoration of property in consideration of screening offender Taking gift to help to recover stolen property, etc.

5 10 15 20 25 30 Offence 176.

Section 216 177.

Section 216A 178.

Section 217 179.

Section 218 180.

Section 221 181.

Section 222 182.


Section 225A 27 Description an Harbouring escaped apprehension has been ordered from custody, offender who has or whose Harbouring robbers or gang‑robbers, etc.
Public servant disobeying a direction of to save person from law with intent punishment or property from forfeiture Public servant framing an incorrect record or writing with intent to save person from punishment or property from forfeiture Intentional omission to apprehend on the part of a public servant bound by law to apprehend Intentional omission to apprehend on the part of a public servant bound by law to apprehend person under sentence of court of justice Public servant omitting to apprehend or suffering other persons to escape in cases not already provided for 183.
Section 231 Counterfeiting coin 184.

Section 232 Counterfeiting current coin 185.

Section 233 186.

Section 234 187.

Section 235 188.

Section 236 Making or counterfeiting coin selling instrument Making or counterfeiting current coin selling instrument for for Possession of instrument or material for the purpose of using the same for counterfeiting coin Abetting in Singapore the counterfeiting out of Singapore of coin or current coin 189.
Section 237 Import or export of counterfeit coin 35 Offence 190.

Section 238 191.

Section 239 192.

Section 240 193.

Section 241 194.

Section 241A 195.

Section 242 196.

Section 246 197.

Section 248 198.

Section 252 199.

Section 254 200.

Section 254A 201.
Section 261 28 Description Import or export of counterfeits of current coin Delivery to another of coin, possessed with the knowledge that it is counterfeit Delivery of current coin, possessed with the knowledge that it is counterfeit Delivery to another of coin as genuine, which when first possessed the deliverer did not know to be counterfeit Delivery to another of current coin as genuine, which when first possessed the deliverer did not know to be counterfeit Possession of counterfeit coin by a person who knew it to be counterfeit when he became possessed thereof Fraudulently or dishonestly diminishing the weight or altering the composition of any coin Altering appearance of any coin with intent that it shall pass as a coin of a different description Possession of altered coin by a person to be altered when he who knew it became possessed thereof Delivery to another of coin as genuine, which when first possessed the deliverer did not know to be altered Delivery to another of current coin as genuine, which when first possessed the deliverer did not know to be altered a Government Effacing any writing from a substance bearing or removing from a document a stamp used for it, with intent to cause loss to Government stamp, Offence 202.
Section 262 203.

Section 263 204.

Section 264 205.

Section 265 206.

Section 266 207.

Section 267 29 Description Using a Government stamp known to have been before used Erasure of mark denoting that stamp has been used Fraudulent use of false instrument for weighing Fraudulent use of measure false weight or Being in possession of false weights or measures Making or selling false weights or measures 5 10 208.

Section 271 Disobedience to a quarantine rule 209.


Section 279 Rash driving or riding on a public way 15 210.

Section 292 Sale of obscene books, etc.

211.

Section 298 212.

Section 298A Uttering words, etc., with deliberate intent to wound the religious or racial feelings of any person Promoting enmity between different groups on grounds of religion or race and to maintenance of harmony prejudicial doing acts 213.

Section 302 Punishment for murder 214.


Section 304 Punishment for culpable homicide not amounting to murder 215.

Section 304A Causing death by rash or negligent act 216.

Section 307(1) Attempt to murder 217.

Section 307(2) Other offences by convicts 20 25 218.

Section 308 Attempt to commit culpable homicide 30 219.

Section 312 Causing miscarriage 220.

Section 313 Causing miscarriage without woman’s consent 30 Offence Description 221.

Section 315(1) 222.
Section 315(1) 222.

Section 316 destruction Child immediately after birth before, at or Causing death of a quick unborn child amounting to culpable by an act homicide 223.

Section 323 Punishment for voluntarily causing hurt 224.

Section 324 225.

Section 325 226.

Section 326 227.

Section 327 228.

Section 328 229.

Section 329 230.

Section 330 231.

Section 331 232.

Section 332 233.
Section 333 Voluntarily causing hurt by dangerous weapons or means Punishment grievous hurt for voluntarily causing Voluntarily causing grievous hurt by dangerous weapons or means to extort Voluntarily causing hurt property or to constrain to an illegal act Causing hurt by means of poison, etc., with intent to commit an offence Voluntarily causing grievous hurt to extort property, or to constrain to an illegal act Voluntarily causing hurt to extort confession or to compel restoration of property Voluntarily causing grievous hurt extort restoration of property confession to compel or to Voluntarily causing hurt to deter public servant from his duty Voluntarily causing grievous hurt deter public servant from his duty to 234.
Section 335 Causing grievous hurt on provocation 235.

Section 338 236.

Section 343 Causing grievous hurt by an act which endangers life or personal safety of others Wrongful confinement for 3 or more days Offence 237.

Section 344 238.

Section 345 31 Description Wrongful confinement for 10 or more days Wrongful confinement of person for whose liberation a writ has been issued 239.

Section 346 Wrongful confinement in secret 240.

Section 347 241.

Section 348 242.

Section 354 243.


Section 354A 244.

Section 355 5 10 Wrongful confinement for the purpose of extorting property or constraining to an illegal act Wrongful confinement for the purpose of extorting confession or of compelling restoration of property Assault or use of criminal force to a person with intent to outrage modesty Outraging circumstances modesty in certain 15 Assault or criminal force with intent to dishonour otherwise than on grave and sudden provocation 245.
Section 363 Punishment for kidnapping 246.

Section 363A Punishment for abduction 247.

Section 364 248.

Section 365 249.

Section 366 250.

Section 367 251.

Section 368 252.

Section 369 Kidnapping or abducting in order to murder Kidnapping or abducting with intent secretly and wrongfully to confine a person Kidnapping or abducting a woman to compel her marriage, etc.

Kidnapping or abducting in order to subject a person to grievous hurt, slavery, etc.
Wrongfully concealing or keeping in confinement a kidnapped person Kidnapping or abducting child under 10 years with intent to steal moveable property from the person of such child 20 25 30 35 32 Offence 253.

Section 370 Description Buying or disposing of any person as a slave 254.

Section 371 Habitual dealing in slaves 255.

Section 372 256.

Section 373 257.

Section 373A Selling minor prostitution, etc.

Buying minor prostitution, etc.


for purposes of for purposes of Importing woman for purposes of prostitution, etc.

258.

Section 374 Unlawful compulsory labour 259.

Section 375 Rape 260.

Section 376 Sexual assault by penetration 261.

Section 376A Sexual penetration of minor under 16 262.

Section 376B Commercial sex with minor under 18 263.

Section 376C 264.

Section 376D Commercial sex with minor under 18 outside Singapore Tour outside Singapore for commercial sex with minor under 18 265.
Section 376E Sexual grooming of minor under 16 266.

Section 376F Procurement of sexual activity with person with mental disability 267.

Section 379 Punishment for theft 268.

Section 379A Punishment for theft of a motor vehicle 269.

Section 380 Theft in dwelling‑house, etc.

270.

Section 381 271.

Section 382 Theft by clerk or servant of property in possession of master Theft after preparation made for causing death or hurt in order to commit theft 272.

Section 384 Punishment for extortion 273.


Section 385 Putting person in fear of harm in order to commit extortion Offence 274.

Section 386 275.

Section 387 276.

Section 388 277.

Section 389 33 Description Extortion by putting a person in fear of death or grievous hurt Putting person in fear of death or of to commit grievous hurt extortion in order Extortion by threat of accusation of an offence punishable with death, or imprisonment, etc.
Putting person in fear of accusation of offence, in order to commit extortion 278.

Section 392 Punishment for robbery 279.

Section 393 Attempt to commit robbery 280.

Section 394 Voluntarily causing hurt in committing robbery 281.

Section 395 Punishment for gang‑robbery 282.

Section 396 Gang‑robbery with murder 5 10 15 283.

Section 397 284.

Section 399 285.


Section 400 Robbery when armed or with attempt to cause death or grievous hurt Making gang‑robbery preparation to commit 20 Punishment gang‑robbers for belonging to 286.

Section 401 Belonging to wandering gang of thieves 287.

Section 402 Assembling for purpose of committing gang‑robbery 288.

Section 403 Dishonest misappropriation of property 289.

Section 404 Dishonest misappropriation of property possessed by a deceased person at the time of his death 290.
Section 406 Punishment of criminal breach of trust 291.

Section 407 Criminal breach of trust by carrier, etc.

292.

Section 408 Criminal breach of trust by clerk or servant 25 30 34 Offence 293.

Section 409 Description Criminal breach of trust by public servant, or by banker, merchant or agent 294.

Section 411 Dishonestly receiving stolen property 5 295.

Section 412 Dishonestly receiving property stolen in the commission of a gang‑robbery 296.

Section 413 Habitually dealing in stolen property 297.
Section 414 Assisting in concealment or disposal of stolen property 298.

Section 417 Punishment for cheating 299.

Section 418 Cheating with knowledge that wrongful loss may be thereby caused to a person whose interest the offender is bound to protect 300.

Section 419 Punishment for cheating by personation 301.

Section 420 302.

Section 421 303.

Section 422 304.

Section 423 305.

Section 424 306.

Section 430A 307.

Section 431 308.
Section 431A Cheating and dishonestly inducing a delivery of property Dishonest or removal or fraudulent concealment of property to prevent distribution among creditors Dishonestly or fraudulently preventing a debt or demand due to the offender from being made available for his creditors Dishonest or fraudulent execution of deed of transfer containing a false statement of consideration Dishonest or removal or fraudulent concealment of property or release of claim Mischief affecting railway engine, train, etc.
Mischief by injury to public road, bridge or river Mischief by injury to telegraph cable, wire, etc.

10 15 20 25 30 35 Offence 309.

Section 432 310.

Section 433 311.

Section 435 312.

Section 436 313.

Section 438 314.

Section 439 315.

Section 440 316.

Section 449 317.

Section 450 318.

Section 451 319.

Section 452 320.

Section 453 321.

Section 454 322.


Section 455 35 Description Mischief by causing inundation or obstruction to public drainage, attended with damage Mischief by destroying or moving or rendering less useful a lighthouse or sea‑mark Mischief by fire or explosive substance with intent to cause damage Mischief by fire or explosive substance with intent to destroy a house, etc.
Punishment for the mischief described in section 437 when committed by fire or any explosive substance for Punishment intentionally running vessel aground or ashore with intent to commit theft, etc.
Mischief committed after preparation made for causing death or hurt House‑trespass in order to commit an offence punishable with death House‑trespass in order to commit an offence punishable with imprisonment for life House‑trespass in order to commit an offence punishable with imprisonment House‑trespass after preparation made for causing hurt, etc.
Punishment for lurking house‑trespass or house‑breaking house‑trespass Lurking or house‑breaking in order to commit an offence punishable with imprisonment house‑trespass or Lurking house‑breaking after preparation made for causing hurt, etc.

5 10 15 20 25 30 35 Offence 323.

Section 456 324.

Section 457 325.

Section 458 326.

Section 459 327.

Section 460 328.

Section 461 329.


Section 462 36 Description Punishment for lurking house‑trespass by night or house‑breaking by night Lurking house‑trespass by night or in order to house‑breaking by night commit an offence punishable with imprisonment Lurking house‑trespass by night or house‑breaking after by preparation made for causing hurt, etc.
night Grievous hurt caused while committing lurking or house‑breaking house‑trespass Lurking house‑trespass by night or house‑breaking by night when death or grievous hurt is caused Dishonestly breaking open any closed receptacle containing or supposed to contain property Punishment for same offence when committed by person entrusted with custody 330.

Section 465 Punishment for forgery 331.

Section 466 Forgery of record of a court of justice, or a public register of births, etc.

332.
332.

Section 467 Forgery of a valuable security or will 333.

Section 468 Forgery for the purpose of cheating 334.

Section 469 30 335.

Section 471 336.

Section 472 Forgery for the purpose of harming the reputation of any person Using as genuine a forged document or forged electronic record Making or possessing a counterfeit seal, plate, etc., with intent to commit a forgery punishable under section 467 Offence 337.

Section 473 338.

Section 473A 339.

Section 473B 340.

Section 474 341.


Section 475 342.

Section 476 343.
Section 477 37 Description Making or possessing a counterfeit seal, plate, etc., with intent to commit a forgery punishable otherwise Making or possessing equipment for making a false instrument Making or possessing equipment for making a false instrument with intent to induce prejudice Having possession of a valuable security or will known to be forged, with intent to use it as genuine Counterfeiting a device or mark used for authenticating documents described in section 467, or possessing counterfeit marked material Counterfeiting a device or mark used for than authenticating documents other those described in section 467, or possessing counterfeit marked material Fraudulent etc., of a will cancellation, destruction, 344.
Section 477A Falsification of accounts 345.

Section 489A 346.

Section 489B 347.

Section 489C Forging or counterfeiting currency notes or bank notes Using as genuine forged or counterfeit currency notes or bank notes Possession of currency notes or bank notes forged or counterfeit 348.

Section 500 Punishment for defamation 349.

Section 501 350.

Section 502 351.


Section 504 Printing or engraving matter known to be defamatory Sale of printed or engraved substance containing defamatory matter Intentional insult with intent to provoke a breach of the peace 38 Offence Description 352.

Section 505 Statements conducing to public mischief 353.

Section 506 Punishment for criminal intimidation 354.

Section 507 355.
Section 507 355.

Section 509 Criminal intimidation by an anonymous communication Word or gesture intended to insult the modesty of a woman Prevention of Corruption Act (Cap.

241) 356.

Section 5 357.

Section 6 358.

Section 10 359.

Section 11 360.

Section 12 361.

Section 29 362.

Section 30 363.

Section 31 Protected Areas and Protected Places Act (Cap.

256) 364.

Section 7 Radiation Protection Act (Cap.

262) 365.

Section 5 366.

Section 6 367.

Section 11 368.

Section 12 369.


Section 14 Punishment for corruption Punishment with agents for corrupt transactions Corruptly procuring withdrawal of tenders Bribery of Member of Parliament Bribery of member of public body Abetment of offences Attempts Conspiracy Penalty for contravening section 4 or 5, etc.
Import, export, etc., of materials radioactive Import, apparatus export, etc., of irradiating Disposal of radioactive waste Accumulation of radioactive waste Transport of radioactive waste 39 Offence 370.

Section 31 Description False or misleading statements and documents Railways Act (Cap.

263) 371.

Section 87 Rapid Transit Systems Act (Cap.

263A) 372.

Section 25 Wilful act or omission endangering passenger Wilfully endangering safety of railway passenger 373.
Section 26 Damage to railway or railway premises Road Traffic Act (Cap.

276) 374.

Section 43(4) Driving while under disqualification 375.

Section 64 Reckless or dangerous driving 376.

Section 65A 377.

Section 67 378.

Section 79(1) Collision of heavy motor vehicles and public service vehicles with buildings or structures Driving while under influence of drink or drugs Offence for driving heavy motor vehicle without police escort Sale of Food Act (Cap.

283) Food Regulations (Rg 1) 379.


Regulation 261 for Imported food to be registered contravention of regulation 14 Securities and Futures Act (Cap.

289) 380.

Section 140 Offences relating to take‑over offers 30 381.

Section 204 for contravention of any of the following: (a) section 197 trading and market False transactions rigging 35 40 Offence Description (b) section 198 Securities market manipulation (c) section 199 False or misleading statements, etc.
(d) section 200 (e) section 201 (f) section 202 (g) section 203 Fraudulently inducing persons to deal in securities Employment deceptive devices of manipulative and Dissemination of illegal transactions information about Failure to make disclosure to securities exchange 382.
Section 212 for contravention of any of the following: (a) section 206 False trading (b) section 207 Bucketing Manipulation of price of futures contract and cornering Fraudulently inducing persons to trade in futures contracts Employment of fraudulent or deceptive devices, etc.

information about Dissemination of illegal transactions Insider trading (c) section 208 (d) section 209 (e) section 210 (f) section 211 383.

Section 221 for contravention of section 218 or 219 Sedition Act (Cap.
290) 384.

Section 4 Offences 30 Societies Act (Cap.

311) 385.

Section 14(2) and (3) Management or membership of unlawful society, etc.

386.

Section 15 Allowing premises unlawful assembly in Offence 387.

Section 16 388.

Section 17 389.

Section 18 390.


Section 23(2) 41 Description Inciting, etc., a person to become a member of unlawful society Procuring subscription unlawful society or aid for Publishing, etc., propaganda of unlawful society Possession of books, etc., of society triad Strategic Goods (Control) Act (Cap.

300) 391.

Section 5 392.

Section 6 Transfer of strategic goods, etc.

Brokering of strategic goods, etc.

Termination of Pregnancy Act (Cap.

324) 393.


Section 3(4) Medical termination of pregnancy 394.

Section 5 Coercion or intimidation Terrorism (Suppression of Bombings) Act (Cap.

324A) 395.

Section 3 396.

Section 4 Terrorism (Suppression of Financing) Act (Cap.

325) 397.

Section 3 398.

Section 4 399.

Section 5 400.

Section 6 401.


Section 8 Terrorist bombing Failure to disclose information about acts of terrorist bombing Providing or collecting property for terrorist acts Provision of property and services for terrorist purposes Use or possession of property for terrorist purposes Dealing with property of terrorists Failure to disclose information on property belonging to terrorist or transaction relating to such property, etc.

5 10 15 20 25 30 Offence 402.

Section 9 403.


Section 10 404.

Section 14 Trade Marks Act (Cap.

332) 405.

Section 46 406.

Section 47 407.

Section 48 408.

Section 49 United Nations Act (Cap.

339) United Nations (Anti‑Terrorism Measures) Regulations (Rg 1) 409.

Regulation 11 for contravention of any of the following: (a) regulation 7A (b) regulation 7B (c) regulation 7C 42 Description Failure to comply with order requiring continuing in possession of property belonging to terrorist, etc.
on whether audit Failure to disclose information about acts of terrorism financing Contravention of order for restraint of property Counterfeiting a trade mark Falsely applying a registered trade mark to goods or services Making or possessing of article for committing offence Importing or selling, etc., goods with falsely applied trade mark Prohibition against sale, supply, etc., of arms and related material to terrorists Prohibition against carriage of arms and related material by Singapore ships and aircraft for terrorists against of Prohibition technical etc., related to military activities of terrorists assistance, provision advice, (d) regulation 8 Prohibition against terrorist acts false threats of Offence (e) regulation 9 43 Description General prohibition against causing, assisting act prohibited by regulation 7A, 7B, 7C or 8 promoting an or Vandalism Act (Cap.
341) 410.

Section 3 Penalty for acts of vandalism Wholesome Meat and Fish Act (Cap.

349A) 411.

Section 5 412.

Section 6 Wild Animals and Birds Act (Cap.

351) 413.

Section 10 Women’s Charter (Cap.

353) Importation, or transhipment of meat products or fish products without licence, etc.

exportation Importation, or transhipment of meat products or fish products without permit, etc.

exportation Importation of wild animals and birds without authorisation, etc.

414.
414.

Section 140 Offences relating to prostitution 415.

Section 141 Trafficking in women and girls 416.

Section 142 417.

Section 145 418.

Section 146 419.

Section 147 Importation of woman or girl by false pretences Causing or encouraging prostitution of, indecent sexual penetration with, or assault on, girl below the age of 16 Persons prostitution living on or trading in Keeping or management of places of assignation 420.

Section 148 Keeping or management of brothels ”.


5 10 15 20 25 30 44 Amendment and renaming of Schedule 7.
The principal Act is amended — (a) by deleting the Schedule reference of the existing Schedule and substituting the following Schedule reference: “Sections 16(3), 29(2) and (3), 31(1), 32(1), 46 and 47”; (b) by deleting the words “a foreign drug offence or offences” in paragraph 21(1) of the existing Schedule and substituting the words “one or more foreign offences”; (c) by deleting the word “drug” in paragraph 21(1)(b) and (c) of the existing Schedule; and (d) by renaming the existing Schedule as the Third Schedule.
Miscellaneous amendments 8.
The principal Act is amended — (a) by deleting the words “the Schedule” wherever they appear in the following provisions and substituting in each case the words “the Third Schedule”: Sections 16(3), 29(2) and (3), 31(1), 32(1) and 46; (a) (b) by deleting sub‑paragraphs (A) and (B) of section 32(1)(e)(i) and substituting the following sub‑paragraphs: “(A) any payment or other reward received in connection with an offence against that country, or the value of any such payment or reward; or the law of (B) any property derived or realised, directly or from any indirectly, payment or other reward referred to in sub‑paragraph (A), or the value of any such property; or”; and (c) by deleting sub‑paragraph (ii) of section 32(1)(e) and substituting the following sub‑paragraph: “(ii) forfeiting, and destroying or otherwise disposing of — (A) any drug or other substance in an offence the corresponding drug that country has been respect of which against law of committed; or (B) any property which was used in connection with the commission of any offence against the law of that country,”.
5 10 EXPLANATORY STATEMENT This Bill seeks to amend the Mutual Assistance in Criminal Matters Act (Cap.

190A).

Clause 1 relates to the short title and commencement.

Clause 2(a) amends the definition of “corresponding drug law” in section 2(1) to remove the existing requirement for a law of a foreign country to be evidenced by a certificate issued by or on behalf of the government of that country in order to be regarded as a “corresponding drug law”.
Clause 2(b) replaces the definition of “drug trafficking offence” in section 2(1) with a new definition for “drug dealing offence”, as the references in the Act to “drug trafficking offence” will be replaced with references to “drug dealing offence” to avoid confusion with the term “trafficking” as defined in section 2 of the Misuse of Drugs Act (Cap.

185).
185).

The new definition also refers to an offence set out in the new First Schedule to the Act, instead of an offence set out in the First Schedule to the Corruption, Drug Trafficking and Other Serious Crimes (Confiscation of Benefits) Act (Cap.

65A) (which the definition of “drug trafficking offence” refers to).

This will enable different lists of offences to be maintained for the Act and the Corruption, Drug Trafficking and Other Serious Crimes (Confiscation of Benefits) Act.
46 Clause 2(c) replaces the definition of “financial institution” in section 2(1) to align that definition with the definition of “financial institution” in section 27A(6) of the Monetary Authority of Singapore Act (Cap.

186) read with section 27A(7) of that Act.

Clause 2(d) replaces the definition of “foreign confiscation order” in section 2(1) to make drafting improvements.
Clause 2(f) replaces the definition of “foreign offence” in section 2(1) to extend that definition to cover any offence against the law of a foreign country.

This enables Singapore to provide the types of assistance set out in Divisions 3, 4, 7 and 8 of Part III in respect of any foreign offence, if the requirements in Division 1 of that Part are satisfied.
Consequently, clause 2(e) and (f) deletes the definitions of “foreign drug trafficking offence” and “foreign serious offence”, respectively, in section 2(1).

Those terms, which are used in the existing definition of “foreign offence” in section 2(1), will not be used in the Act after that definition is replaced.

Clause 2(f) also inserts a new definition of “foreign tax evasion offence” into section 2(1).
A “foreign tax evasion offence” is an offence against the national law of a foreign country that consists of the doing of any of certain specified acts wilfully with intent to evade, or to assist any other person to evade, any tax of that country.

The specified acts are based on the elements of tax evasion under sections 96(1) and 96A(1) of the Income Tax Act (Cap.

134) and section 62(1) of the Goods and Services Tax Act (Cap.

117A).
117A).

The foreign tax that is being evaded need not be of a type that is imposed in Singapore.

The term “foreign tax evasion offence” is used in the new section 20(4) and (5).
Clause 2(g) replaces the definition of “instrumentality forfeiture order” in section 2(1) to extend that definition to include an order made by a court of a foreign country for the forfeiture, and the destruction or other disposal, of any property used in connection with the commission of any offence against the law of that country, and to make drafting improvements.
Under the existing definition, the property must be used in connection with the commission of an offence against the corresponding drug law of that country.
references to “items Clauses 2(h) and 3 delete the definition of “items subject to legal privilege” in section 2(1) and replace it with a new section 2A, respectively, to extend the ambit to legal privilege” to include certain of communications and items made, and certain documents prepared, in connection with a legal counsel (as defined in section 3(7) of the Evidence Act (Cap.
97)) giving advice to his employer, or in connection with and for the purposes of any legal proceedings in which the employer is or may be, or was or might have been, a party.

subject 47 Clause 2(i) replaces the definition of “serious offence” in section 2(1).
The new definition refers to an offence set out in the new Second Schedule to the Act, instead of an offence set out in the Second Schedule to the Corruption, Drug Trafficking and Other Serious Crimes (Confiscation of Benefits) Act (which the existing definition refers to).

This will enable different lists of offences to be maintained for the Act and the Corruption, Drug Trafficking and Other Serious Crimes (Confiscation of Benefits) Act.
Clause 2(j) replaces the definition of “Singapore offence” in section 2(1) to replace the reference in that definition to “drug trafficking offence” with a reference to “drug dealing offence” to avoid confusion with the term “trafficking” as defined in section 2 of the Misuse of Drugs Act, and to restructure that definition and thereby emphasise that there are 2 distinct types of Singapore offences.
Clause 2(j) also replaces the definition of “Singapore confiscation order” in section 2(1) to extend that definition to include a substitute property confiscation order made under the new section 29B of the Corruption, Drug Trafficking and Other Serious Crimes (Confiscation of Benefits) Act (to be inserted by the Corruption, Drug Trafficking and Other Serious Crimes (Confiscation of Benefits) (Amendment) Bill 2014).
Clause 4 deletes section 20(1)(f) and replaces it with new section 20(3), (4) and (5) to limit the situations in which a request by a foreign country for assistance under Part III will be refused if the request relates to the investigation, prosecution or punishment of a person in respect of any conduct that, if it had occurred in Singapore, would not have constituted a Singapore offence.
Section 20(1)(f) is deleted, as it imposes this requirement for criminality both in the foreign country and in Singapore (dual criminality) on every request by a foreign country for assistance under Part III.

Instead, the new section 20(3) imposes the requirement for dual criminality only if the request is for assistance under Division 2, 5 or 6 of Part III.
The new section 20(4) and (5) further relax the requirement for dual criminality in the case of a request relating to the investigation, prosecution or punishment of a person in respect of a foreign tax evasion offence.

Such a request may not satisfy this requirement for dual criminality if the tax being evaded is not of a type that is imposed in Singapore.
Under the new section 20(4), the requirement for dual criminality does not apply to a request for assistance under Division 2 of Part III, if the request relates to the investigation, prosecution or punishment of a person in respect of a foreign tax evasion offence.
Under the new section 20(5), the requirement for dual criminality does not apply to a request by a foreign country for assistance under Division 5 or 6 of Part III, if the request relates to the investigation, prosecution or punishment of a person in respect of a foreign tax evasion offence, and the Attorney‑General is satisfied that an avoidance of double taxation arrangement having effect under section 49 of the Income Tax Act, an exchange of information arrangement having effect under 48 section 105BA of that Act, or an international tax compliance agreement as defined in section 105I of that Act, has been made with the government of that country.
Clause 5 repeals and re‑enacts section 47 to empower the Minister to amend all or any of the new First, Second and Third Schedules by notification in the Gazette.

Clause 6 inserts the new First and Second Schedules into the Act.

The new First Schedule sets out a list of drug dealing offences.

The new Second Schedule sets out a list of serious offences.
Clause 7 — (a) renames the existing Schedule to the Act as the Third Schedule; (b) updates the Schedule reference for that Schedule; and (c) amends paragraph 21(1) of that Schedule to refer to any foreign offence (instead of a foreign drug offence), so as to be consistent with the extension of the definition of “instrumentality forfeiture order” (which is a form of “foreign confiscation order”) by clause 2(g).
Clause 8 — (a) replaces certain references in the Act to “the Schedule” with references to “the Third Schedule” as a consequence of the renaming of the existing Schedule by clause 7; and (b) amends section 32(1)(e) to align that provision with the new definitions of “foreign confiscation order” and “instrumentality forfeiture order” inserted by clause 2(d) and (g).

EXPENDITURE OF PUBLIC MONEY This Bill will not involve the Government in any extra financial expenditure.