14.—(1) Except as otherwise provided in the Act, these Regulations or in any form, an affidavit or a statutory declaration sworn or declared for the purposes of the Act or these Regulations on behalf of a corporation shall be sworn or declared by a director or the secretary of the corporation.
(2) Where an affidavit or a statutory declaration prescribed by the Act or these Regulations purports to be sworn or declared at a place outside Singapore, the affidavit or statutory declaration shall be sufficient for the purposes of the Act or these Regulations if it purports to be sworn or declared in accordance with the requirements of the law of that place.
(3) The affidavit verifying the account of receipts and payments by the receiver or manager under section 225(1) of the Act need not be lodged with the form if the lodgment is personally done by the receiver or manager concerned and he declares in that form that the accounts and statements are true and correct.