Clause 6

by deleting subsection (1) and substituting the following subsection:“(1) Where any vehicle not registered under this Act is kept or used on any road in Singapore by a person who is —

a citizen of Singapore;

a resident of Singapore; or

the holder of a work permit or an employment pass issued under the Immigration Act [Cap. 133],the tax chargeable under section 11(1)(a) shall be paid in respect of the vehicle by the person keeping or using it in Singapore as if that vehicle is first registered and used in Singapore.”; and

by inserting, immediately after subsection (2), the following subsection:“(3) For the purposes of this section, a person is deemed to be a resident of Singapore if he —

has been granted the status of a permanent resident of Singapore by the competent authority, even though he may not have a place of residence in Singapore; or

resides in Singapore for a continuous period of 6 months and any temporary period or periods of absence during that period is immaterial.”.