s 86AA Extraterritorial application of this Part
86AA.—(1) Except where otherwise expressly provided, this Part applies to, and in relation to —(a) all individuals, whether resident in Singapore or not and whether citizens of Singapore or not; and (b) all bodies corporate or unincorporate, whether incorporated, formed, established, or carrying on business in Singapore or not. (2) Every person who, outside Singapore, commits an act or omission that, if committed in Singapore, would constitute an offence under this Part, is deemed to commit the act or omission in Singapore and may be proceeded against, charged, tried and punished accordingly.[Act 20 of 2024 wef 01/04/2025]