8. Section 13V of the principal Act is amended by inserting, immediately after subsection (2), the following subsection:
“(2A) No approval under this section shall be granted to any law practice which is approved on or after 1st April 2010 as a development and expansion company under Part IIIB of the Economic Expansion Incentives (Relief from Income Tax) Act (Cap. 86) in respect of international services that qualify for zero-rating under section 21(3) of the Goods and Services Tax Act (Cap. 117A).”.