diff --git a/haskell-indentation.el b/haskell-indentation.el
index d4596e1dc..ef4b6993c 100644
--- a/haskell-indentation.el
+++ b/haskell-indentation.el
@@ -498,6 +498,7 @@ the current buffer."
 (defvar parse-line-number) ;; the number of lines parsed
 (defvar possible-indentations) ;; the return value of the indentations
 (defvar indentation-point) ;; where to stop parsing
+(defvar implicit-layout-active) ;; is 'off-side' rule active?
 
 (defun haskell-indentation-goto-least-indentation ()
   (beginning-of-line)
@@ -770,11 +771,12 @@ the current buffer."
 ;; items parsed by parser, separated by sep or stmt-sep, and ending in
 ;; end.
 (defun haskell-indentation-list (parser end sep &optional stmt-sep)
-  (haskell-indentation-with-starter
-   `(lambda () (haskell-indentation-separated #',parser
-                                              ,sep
-                                              ,stmt-sep))
-   end))
+  (let ((implicit-layout-active nil))
+    (haskell-indentation-with-starter
+     `(lambda () (haskell-indentation-separated #',parser
+                                                ,sep
+                                                ,stmt-sep))
+     end)))
 
 ;; An expression starting with a keyword or paren.  Skip the keyword
 ;; or paren.
@@ -979,7 +981,8 @@ the current buffer."
 (defun haskell-indentation-implicit-layout-list (parser)
   (let* ((layout-indent (current-column))
          (current-indent (current-column))
-         (left-indent (current-column)))
+         (left-indent (current-column))
+         (implicit-layout-active t))
     (catch 'return
       (while t
         (let ((left-indent left-indent))
@@ -1123,23 +1126,30 @@ the current buffer."
 ;; 'end-tokens:  back at point where we started, following-token
 ;;               will be set to the next token.
 ;;
+;; Pseudo tokens are used only when implicit-layout-active is t. That
+;; is the case only after keywords 'do', 'where', 'let' and 'of'.
+;;
 ;; if we are at a new line, parse-line is increased, and
 ;; current-indent and left-indent are set to the indentation
 ;; of the line.
 
 (defun haskell-indentation-read-next-token ()
-  (cond ((eq current-token 'end-tokens)
+  (cond ((and implicit-layout-active
+              (eq current-token 'end-tokens))
          'end-tokens)
-        ((eq current-token 'layout-end)
+        ((and implicit-layout-active
+              (eq current-token 'layout-end))
          (cond ((> layout-indent (current-column))
                 'layout-end)
                ((= layout-indent (current-column))
                 (setq current-token 'layout-item))
                ((< layout-indent (current-column))
                 (setq current-token (haskell-indentation-peek-token)))))
-        ((eq current-token 'layout-item)
+        ((and implicit-layout-active
+              (eq current-token 'layout-item))
          (setq current-token (haskell-indentation-peek-token)))
-        ((> layout-indent (current-column))
+        ((and implicit-layout-active
+              (> layout-indent (current-column)))
          (setq current-token 'layout-end))
         (t
          (haskell-indentation-skip-token)
@@ -1155,9 +1165,11 @@ the current buffer."
              (setq current-indent (current-column))
              (setq left-indent (current-column))
              (setq parse-line-number (+ parse-line-number 1)))
-           (cond ((> layout-indent (current-column))
+           (cond ((and implicit-layout-active
+                       (> layout-indent (current-column)))
                   (setq current-token 'layout-end))
-                 ((= layout-indent (current-column))
+                 ((and implicit-layout-active
+                       (= layout-indent (current-column)))
                   (setq current-token 'layout-item))
                  (t (setq current-token (haskell-indentation-peek-token))))))))
 
diff --git a/tests/haskell-indentation-tests.el b/tests/haskell-indentation-tests.el
index 85e11508c..0151b1d53 100644
--- a/tests/haskell-indentation-tests.el
+++ b/tests/haskell-indentation-tests.el
@@ -404,21 +404,26 @@ Example of lines:
    "  ^"))
 
 (ert-deftest haskell-indentation-check-instance-21a ()
-  "layout versus comma in braces"
   (haskell-indentation-check
    "main :: IO ()"
    "main = do"
    "let foo = Foo {"
    "      bar = 0"
-   "      , baz = 0"
+   "    , baz = 0"
    "      ^"))
 
-(ert-deftest haskell-indentation-check-instance-21a-unicode ()
-  "layout versus comma in braces (unicode)"
+(ert-deftest haskell-indentation-check-instance-21b ()
+  (haskell-indentation-check
+   "data Foo = Foo {"
+   "  bar :: Int"
+   ", baz :: Int"
+   "  ^"))
+
+(ert-deftest haskell-indentation-check-instance-21c ()
   (haskell-indentation-check
    "main ∷ IO ()"
    "main = do"
    "let foo = Foo {"
-   "      bar = 0"
-   "      , baz = 0"
-   "      ^"))
+   "            bar = 0"
+   "            , baz = 0"
+   "            ^"))