Sections 260 and 261 — payment where copyright owner is found after deposit is made under regulation 66
67.—(1)  This regulation applies where, within 6 years after making a deposit under regulation 66, X finds out the name and address for service of the copyright owner of the included work.
(2)  X must continue to maintain the deposit in the special bank account, but regulation 66 does not otherwise apply.
(3)  X must, within one month after finding out the copyright owner’s name and address for service, serve the following documents on the copyright owner (by post if the copyright owner is outside Singapore):
(a)a sales report on the included work for each accounting period in respect of which the deposit was made;
(b)a written statement made by or on behalf of X and certifying the correctness of the sales report;
(c)a written request for instructions as to the manner in which, and the time within which, the prescribed royalty for those records is to be paid.
(4)  X must, within one month after receiving a written request from the copyright owner, serve on the copyright owner (by post if the copyright owner is outside Singapore) —
(a)subject to paragraph (b), a written statement by an auditor (being an auditor appointed by X alone or in agreement with the copyright owner) certifying the correctness of the sales report served under paragraph (3)(a); or
(b)if the auditor is unable to certify the correctness of the sales report served under paragraph (3)(a) —
(i)a fresh sales report on the included work for the accounting period in respect of which the deposit was made; and
(ii)a written statement by the auditor certifying the correctness of the fresh sales report.
(5)  For the purposes of sections 260(1)(f) and 261(2)(g), X must pay the prescribed royalty to the copyright owner —
(a)in the manner and within the time agreed between X and the copyright owner; and
(b)in default of agreement, in the manner and within the time decided by a Copyright Tribunal (which may have regard to the provisions of the revoked Copyright (Records Royalty System) Regulations in force immediately before 21 November 2021).
(6)   For the purposes of this regulation, a sales report on an included work for an accounting period must state —
(a)the total number of records of the included work sold or supplied by X during the accounting period (excluding records for which the prescribed royalty has been paid);
(b)in relation to each of those records —
(i)the total number of musical works included in the record;
(ii)the selling price to the public of the record; and
(iii)the amount considered by X to be the amount of the royalty payable to the copyright owner of the included work for the record;
(c)in relation to each musical work included in each of those records —
(i)the title (if any) of the musical work, and a description of the musical work that will enable it to be identified;
(ii)whether the musical work is a copyright work and, if so, the name of the copyright owner (but only if the copyright owner can be found); and
(iii)whether, in the performance of the musical work, words consisting or forming part of a literary or dramatic work in which copyright subsists are sung, or are spoken, incidentally to or in association with the music; and
(d)in relation to each literary or dramatic work mentioned in sub‑paragraph (c)(iii) —
(i)the title (if any) of the literary or dramatic work, and a description of the musical work that will enable it to be identified; and
(ii)whether the literary or dramatic work is a copyright work and, if so, the name of the copyright owner (but only if the copyright owner can be found).