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On 20/06/2013, you requested for the version in force on 20/06/2013 incorporating all amendments published on or before 20/06/2013. The closest version currently available is that of 12/02/2007.
THE SCHEDULE
Amendments to Other Written Laws Relating to Record-keeping
First column
 
Second column
 
 
Section 48
 
Delete subsection (2) and substitute the following subsection:
“(2)  Every management corporation shall retain all its records, books of account and such other documents relating to any of its transactions or operations for a period of not less than 5 years from the end of the financial year in which the transactions or operations to which those documents relate are completed.”.
 
 
 
(2) Business Trusts Act
(Chapter 31A, 2005 Ed.)
 
 
Section 75
 
Delete subsection (2) and substitute the following subsection:
“(2)  The trustee-manager of a registered business trust shall retain the records referred to in subsection (1) for a period of not less than 5 years from the end of the financial year in which the transactions or operations to which those records relate are completed.”.
 
 
 
(3) Companies Act
(Chapter 50, 2006 Ed.)
 
 
Section 199
 
Delete subsection (2) and substitute the following subsection:
“(2)  The company shall retain the records referred to in subsection (1) for a period of not less than 5 years from the end of the financial year in which the transactions or operations to which those records relate are completed.”.
 
 
 
(4) Corruption, Drug Trafficking and Other Serious Crimes (Confiscation of Benefits) Act (Chapter 65A, 2000 Ed.)
 
 
Section 36(1)
 
Delete the words “6 years” in paragraphs (a), (b) and ( c) of the definition of “minimum retention period” and substitute in each case the words “5 years”.
 
 
 
(5) Customs Act
(Chapter 70, 2004 Ed.)
 
 
Section 90
 
Delete subsection (2) and substitute the following subsection:
“(2)  The documents and records referred to in subsection (1) shall be retained —
(a)
in relation to goods in a Government warehouse, licensed factory warehouse or licensed warehouse, for a period of not less than 5 years from the date those goods are removed from the Government warehouse, licensed factory warehouse or licensed warehouse, as the case may be; or
(b)
in any other case, for a period of not less than 5 years from the date on which the goods are released by the proper officer of customs.”.
 
 
 
(6) Financial Advisers Act
(Chapter 110, 2002 Ed.)
 
 
(a) Section 36(5)
 
Delete the words “6 years” and substitute the words “5 years”.
(b) Section 38
 
Delete the words “6 years” in subsections (1)(c) and (2) (b) and substitute in each case the words “5 years”.
 
 
 
 
 
(a) Section 2(1)
 
Insert, immediately after the definition of “corporation”, the following definition:
“ “financial year”, in relation to a limited liability partnership, means the period in respect of which any profit and loss account of the limited liability partnership is made up, whether that period is a year or not;”.
 
 
 
(b) Section 25
 
Delete subsection (2) and substitute the following subsection:
“(2)  The limited liability partnership shall retain the records referred to in subsection (1) for a period of not less than 5 years from the end of the financial year in which the transactions or operations to which those records relate are completed.”.
 
 
 
 
 
Section 16(2)
 
Delete the words “6 years” and substitute the words “5 years”.
 
 
 
(9) Moneylenders Act
(Chapter 188, 1985 Ed.)
 
 
Section 19
 
(i) Delete subsection (2) and substitute the following subsection:
“(2)  Every moneylender shall keep or cause to be kept, for a period of not less than 5 years from the prescribed time (whether before, on or after the commencement of this subsection) —
(a)
such books of accounts relating to his business as are prescribed so as to exhibit and explain the financial position in his business, including a book or books containing entries from day to day in sufficient detail of all cash received and paid;
(b)
such notes or memoranda setting out the contracts for the repayment of money lent in which he is or has been concerned; and
(c)
such other documents as may be prescribed.”.
 
 
(ii) Insert, immediately after subsection (6), the following subsection:
“(6A)  Any person who contravenes subsection (2) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $20,000 or to imprisonment for a term not exceeding 12 months or to both.”.
 
 
(iii) Insert, immediately after the words “this section” in subsection (7), the words “(except subsection (2))”.
 
 
(iv) Insert, immediately after the words “permanent books” in the marginal note, the word “, etc”.
 
 
 
(10) Pawnbrokers Act
(Chapter 222, 1994 Ed.)
 
 
 
Insert, immediately after subsection (1), the following subsection:
“(1A)  Every pawnbroker shall retain the books and documents referred to in subsection (1)(a) for a period of not less than 5 years from the prescribed time (whether before, on or after the commencement of this subsection).”.
 
 
 
(11) Securities and Futures Act
(Chapter 289, 2006 Ed.)
 
 
(a) Section 102(3)
 
Delete the words “6 years” and substitute the words “5 years”.
(b) Section 120(3)
 
Delete the words “6 years” and substitute the words “5 years”.
(c) Section 131
 
Delete the words “6 years” in subsections (1)(c) and (2) (b) and substitute in each case the words “5 years”.
 
 
 
(12) Trust Companies Act
(Chapter 336, 2006 Ed.)
 
 
 
Insert, immediately after the definition of “exempt person”, the following definition:
“ “financial year” has the same meaning as in section 4(1) of the Companies Act (Cap. 50);”.
(b) Section 28(4)
 
 
 
 
Delete the words “6 years” and substitute the words “5 years”.