Singapore legislation
Regulation 2
Regulation 2
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 —
(a)
the vehicle has been forfeited pursuant to any written law;
(b)
the vehicle has been lost through theft, which loss has been reported to the police;
(c)
the vehicle has been lost through criminal breach of trust, which loss has been reported to the police; or
(d)
the vehicle has become wholly unfit for further use.