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22 :(b) if, in the opinion of the Attorney-General, the provision of the assistance would, or would be likely to, prejudice the safety of any person (whether in or outside Singapore);
 * (c) if, in the opinion of the Attorney-General, the provision of the assistance would impose an excessive burden on the resources of Singapore; or
 * (d) if that country is not a prescribed foreign country and the appropriate authority of that country fails to give an undertaking to the Attorney-General that that country will, subject to its laws, comply with a future requirement by Singapore to that country for assistance in a criminal matter.

Division 2—Assistance in Obtaining Evidence Taking of evidence for criminal proceedings

21.—(1) Where a request is made by the appropriate authority of a foreign country (referred to in this section as the requesting country) that evidence be taken in Singapore for the purposes of any criminal proceedings pending in a court in the foreign country, the Attorney-General may by notice in writing, subject to such conditions as the Attorney-General may specify in the notice, authorise a Magistrate to take the evidence and transmit the evidence to the appropriate authority.

(2) Upon receipt of the notice made under subsection (1), the Magistrate shall—
 * (a) take the evidence of each witness appearing before him to give evidence in relation to the criminal matter as if the witness were giving evidence on a charge against a person for an offence against the law of Singapore;
 * (b) cause the evidence to be reduced in writing and certify at the end of that writing that the evidence was taken by him; and
 * (c) cause the writing, so certified, to be sent to the Attorney-General.

(3) The proceedings may be conducted in the presence or absence of the person to whom the criminal proceedings in the foreign country relates or of his legal representative (if any).

(4) The certificate referred to in subsection (2) shall state whether the person to whom the criminal proceedings in the foreign country