/akn/sg/act/sub_leg/1961/RTA-S797-2013

Road Traffic (Exemption from Registration Tax) Order 2013

The full official text, structured for quick navigation. Copy any provision or jump straight to a section.

Open source PDF
Type
Subsidiary Legislation
Status
In force
Enacted
1961
Sections
3

Quick answer

About this subsidiary legislation

Road Traffic (Exemption from Registration Tax) Order 2013 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation RTA-S797-2013 1961, currently marked in force and first recorded in 1961.

Regulation 1

Citation and commencement

Open as pageSuggest a correction

This Order may be cited as the Road Traffic (Exemption from Registration Tax) Order 2013 and shall come into operation on 1st January 2014.

Regulation 2

Definitions

Open as pageSuggest a correction

In this Order —“normal vintage vehicle” has the same meaning as in rule 2(1) of the Road Traffic (Motor Vehicles, Registration and Licensing) Rules (R 5);“prescribed period”, in relation to a vehicle lost through theft or criminal breach of trust, means the relevant period prescribed in rule 34(3)(a) or (b) of the Road Traffic (Motor Vehicles, Registration and Licensing) Rules, as the case may be.

Definition

“normal vintage vehicle” has the same meaning as in rule 2(1) of the Road Traffic (Motor Vehicles, Registration and Licensing) Rules (R 5);

Suggest a correction

Definition

“prescribed period”, in relation to a vehicle lost through theft or criminal breach of trust, means the relevant period prescribed in rule 34(3)(a) or (b) of the Road Traffic (Motor Vehicles, Registration and Licensing) Rules, as the case may be.

Suggest a correction

Regulation 3

Exemption from tax under section 11(1)(aa) of Act

Open as pageSuggest a correction

Subregulation 1

Suggest a correction

Subject to this paragraph, the tax chargeable under section 11(1)(aa) of the Act shall not be payable in respect of the registration of a de‑registered vehicle as a normal vintage vehicle.

Subregulation 2

Suggest a correction

The exemption under sub‑paragraph (1) is subject to the condition that the vehicle is not sold or disposed of.

Subregulation 3

Suggest a correction

Any exemption under sub‑paragraph (1) shall cease on the date —

(a)

the Registrar cancels the registration of the vehicle under section 27(1)(a), (b), (c), (d)(i), (ii) or (iii) or (e) of the Act;

(b)

the condition under sub‑paragraph (2) ceases to be satisfied;

(c)

the vehicle had been reported lost through theft or criminal breach of trust and the prescribed period after such loss has lapsed; or

(d)

the vehicle has been forfeited pursuant to any written law.

Common questions

What is Road Traffic (Exemption from Registration Tax) Order 2013?
Road Traffic (Exemption from Registration Tax) Order 2013 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation RTA-S797-2013 1961, currently marked in force and first recorded in 1961.
Is Road Traffic (Exemption from Registration Tax) Order 2013 still in force?
Yes — Road Traffic (Exemption from Registration Tax) Order 2013 is currently in force.
When did Road Traffic (Exemption from Registration Tax) Order 2013 take effect?
Road Traffic (Exemption from Registration Tax) Order 2013 was first recorded in 1961.
How many regulations does Road Traffic (Exemption from Registration Tax) Order 2013 have?
Road Traffic (Exemption from Registration Tax) Order 2013 contains 3 regulations.
Where can I read the official version of Road Traffic (Exemption from Registration Tax) Order 2013?
The official text of Road Traffic (Exemption from Registration Tax) Order 2013 is published at sso.agc.gov.sg.