Singapore legislation

Section 16

of Customs Act 1960

Section 16

Rebate for motor cars

The Minister may, by order —

(a)

grant, subject to any conditions that the Minister considers fit to impose, a rebate on any excise duty paid in respect of a motor car; and

(b)

direct that the rebate must not be refunded but may only be used to set off any specified tax, levy or fee payable in respect of that motor car under the Road Traffic Act 1961.

Read in full context — Customs Act 1960 →