Road Traffic (Exemption from First Registration Tax) Order 2017

No. S 41

Road Traffic Act

(CHAPTER 276)

Road Traffic
(Exemption from First Registration Tax)
Order 2017

In exercise of the powers conferred by section 142 of the Road Traffic Act, the Minister for Transport makes the following Order:

Citation and commencement

1.  This Order is the Road Traffic (Exemption from First Registration Tax) Order 2017 and comes into operation on 2 February 2017.

Definition

2.  In this Order, “China Cultural Centre” means the society registered under the Societies Act (Cap. 311) under that name and the Unique Entity Number T15SS0189J.

Exemption

3.—(1)  Subject to sub‑paragraph (2), the tax chargeable under section 11(1)(a) of the Act is not payable in respect of the first registration of a motor vehicle registered in the name of China Cultural Centre (called in this paragraph the exempt vehicle).

(2)  The exemption under sub‑paragraph (1) is subject to the following conditions:

(a) on the date of registration of the exempt vehicle, there is no other motor vehicle to which the exemption under sub‑paragraph (1) applied that is used or kept on any road in Singapore;

(b) in the period of 4 years before the date of registration of the exempt vehicle, no other motor vehicle was first registered under the Act to which the exemption under sub‑paragraph (1) applied.

Made on 31 January 2017.

PANG KIN KEONG

Permanent Secretary,
Ministry of Transport,
Singapore.

[LTA/NN/TS/18.029.002/17.01(EO); AG/LEGIS/SL/276/2015/15 Vol. 3]