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Rh :(d) taken such other measures as far as reasonably practicable to ensure that the online location did not, or could not reasonably have, a Singapore link.

(7) However, it is not a defence to a charge for an offence under this section that the accused is subject to any duty under any written law, any rule of law, any contract or any rule of professional conduct, that prevents the person from complying with this section or restricts the person in such compliance.

(8) For the purposes of this Division, an online location has a Singapore link if any information or material included or otherwise on, or any service provided from the online location, is accessible by, or delivered to, one or more end-users physically present in Singapore.

Providing support to proscribed online location

40.—(1) A person commits an offence if—
 * (a) the person, whether in or outside Singapore, expends or applies any property knowing or having reason to believe that the expenditure or application supports, helps or promotes the publishing in Singapore of any information or material on an online location;
 * (b) the person knows or ought reasonably to know that the online location is a proscribed online location; and
 * (c) the person knows or has reason to believe that the information or material published in Singapore on that online location—
 * (i) is or is likely to be prejudicial to the security of Singapore or any part of Singapore;
 * (ii) is or is likely to be prejudicial to public health, public safety, public tranquillity or public finances;
 * (iii) is or is likely to be prejudicial to the friendly relations of Singapore with other countries;
 * (iv) incites or is likely to incite feelings of enmity, hatred or ill-will between different groups of people in