Singapore legislation
Regulation 4
of Road Traffic (Exemption from Vehicular Emissions Tax) Order 2017
Regulation 4
Exemption conditions
Subregulation 1
The exemptions under sub‑paragraphs (e), (f) and (g) of paragraph 3 are subject to the condition that, unless otherwise approved by the Minister, the vehicle must be kept and used by the registered owner of the vehicle and by no other person.
Subregulation 2
The exemption under sub‑paragraph (h) of paragraph 3 is subject to the condition that the vehicle must be kept and used only on roads which are not repairable at the public expense.
Subregulation 3
The exemption under sub‑paragraph (i) of paragraph 3 is subject to the condition that the vehicle must be kept and used only on Pulau Ubin.
Subregulation 4
The exemptions under sub‑paragraphs (g), (l) and (m) of paragraph 3 are subject to the condition that the vehicle must not be sold or disposed of.
Subregulation 5
The exemptions under paragraph 3(a) and (aa) are each subject to the condition that the vehicle —
is a conveyance specified in a licence that —
is granted under the Healthcare Services Act 2020 authorising its use to provide a licensable healthcare service specified in that licence; and
is in force (ignoring any suspension thereof); and
is not a light commercial vehicle in respect of which the vehicular emissions tax chargeable under section 11AA of the Act would have been payable upon first registration.