Regulation 1
Citation and commencement
This Order may be cited as the Road Traffic (Liability for Tax) (Exemption) Order 2013 and shall come into operation on 19th May 2013.
/akn/sg/act/sub_leg/1961/RTA-S305-2013
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Road Traffic (Liability for Tax) (Exemption) Order 2013 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation RTA-S305-2013 1961, currently marked in force and first recorded in 1961.
Citation and commencement
This Order may be cited as the Road Traffic (Liability for Tax) (Exemption) Order 2013 and shall come into operation on 19th May 2013.
Exemption
Section 11(2) of the Act shall not apply to a registered owner for the payment of tax under section 11(1)(b) of the Act in respect of his vehicle if the Registrar is satisfied that —
the vehicle has been forfeited pursuant to any written law;
the vehicle has been lost through theft, which loss has been reported to the police;
the vehicle has been lost through criminal breach of trust, which loss has been reported to the police; or
the vehicle has become wholly unfit for further use.