Regulation 1
Citation
These Regulations may be cited as the Customs (Motor Vehicles with Special Purpose Licences) (Exemption) Regulations.
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Customs (Motor Vehicles with Special Purpose Licences) (Exemption) Regulations is Singapore Subsidiary Legislation, cited as Subsidiary Legislation CA-RG11 1960, currently marked in force and first recorded in 1960.
Citation
These Regulations may be cited as the Customs (Motor Vehicles with Special Purpose Licences) (Exemption) Regulations.
Exemption from special tax
No special tax imposed under section 17 of the Act shall be chargeable in respect of any motor vehicle described in the second column of the Schedule, the registered owner of which is the company set out opposite thereto in the first column of the Schedule and which bears the chassis number set out opposite thereto in the third column thereof, subject to the conditions in paragraph (2) being complied with.
The motor vehicle referred to in paragraph (1) shall —
be used only for the purpose of conducting research and development activities and testing in Singapore;
be issued with a special purpose licence;
have valid insurance cover for the period of the special purpose licence issued; and
display a motor vehicle number plate issued by the Registrar under the Road Traffic Act (Cap. 276) in such manner as he may require.
For the purpose of paragraph (2), “special purpose licence” means a special purpose licence issued under Part XII of the Road Traffic (Motor Vehicles, Registration and Licensing) Rules (Cap. 276, R 5).
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