418.—(1) It is not a defence in proceedings for a bankruptcy‑related offence that anything relied on, in whole or in part, as constituting that offence was done outside Singapore.

(2) In a charge for a bankruptcy-related offence, it is sufficient to set forth the substance of the offence charged in the words of the provision creating the offence, specifying the offence or as near to specifying the offence as circumstances admit, without alleging or setting forth any debt, demand, application or any proceedings in, or order, warrant or document of, the Court under Division 2 of Part 3 or Parts 13 to 21.

(3) Where a bankrupt is guilty of any bankruptcy‑related offence, the bankrupt is not exempt from being proceeded against for the offence by reason that the bankrupt has obtained his or her discharge or that the bankruptcy order made against the bankrupt has been annulled or rescinded.

(4) In this section, “bankruptcy-related offence” means any offence under —

(a)	Division 2 of Part 3; and
(b)	Parts 13 to 21.