s 60F Other modifications of Act for electronic instruments
60F.—(1) A reference in this Act to the attachment or impression of a stamp certificate or certificate of adjudication to or on an instrument is, in the case of an electronic instrument, a reference to the due issue of such a certificate for the instrument.[37/2018] (2) A reference in this Act to a stamp certificate or certificate of adjudication that is attached to an instrument is, in the case of an electronic instrument, a reference to such a certificate that is duly issued for the instrument.[37/2018] (3) In this Act, an electronic instrument that is executed outside Singapore is received in Singapore if —(a) it is retrieved or accessed by a person in Singapore; (b) an electronic copy of it is stored on a device (including a computer) and brought into Singapore; or (c) an electronic copy of it is stored on a computer in Singapore.Examples 1. A and B effect outside Singapore a transaction by means of electronic records. The electronic records are saved on a server in a country outside Singapore. B downloads a copy of the electronic record in Singapore. The electronic instrument comprising those electronic records, having been retrieved by a person in Singapore, is received in Singapore. 2. A and B effect outside Singapore a transaction by means of electronic records. The electronic records are stored on a server in a country outside Singapore. B uses an electronic device to view a copy of those electronic records in Singapore. The electronic instrument comprising those electronic records, having been accessed by a person in Singapore, is received in Singapore. 3. A and B effect outside Singapore a transaction by means of electronic records. The electronic records are stored on a server in Singapore. The electronic instrument comprising those electronic records, having been stored on a computer in Singapore, is received in Singapore. [37/2018] (4) A reference in section 25(2) and (3) to the time a lease is presented for stamping is, if the lease is an electronic instrument, a reference to the time it is sent to the Commissioner for adjudication in accordance with section 37.[37/2018] (5) A reference in section 38(1) and (4) to the attachment of a certificate of adjudication to an instrument is to be disregarded in the case of an electronic instrument that is an electronic record.[37/2018] (6) Sections 51, 52(3) and 53 do not apply to an electronic instrument.[37/2018]