Singapore legislation
Regulation 3
of Road Traffic (Exemption from Registration Tax) Order 2013
Regulation 3
Exemption from tax under section 11(1)(aa) of Act
Subregulation 1
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
The exemption under sub‑paragraph (1) is subject to the condition that the vehicle is not sold or disposed of.
Subregulation 3
Any exemption under sub‑paragraph (1) shall cease on the date —
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;
the condition under sub‑paragraph (2) ceases to be satisfied;
the vehicle had been reported lost through theft or criminal breach of trust and the prescribed period after such loss has lapsed; or
the vehicle has been forfeited pursuant to any written law.