Singapore legislation
Regulation 80
Regulation 80
Relief for certain goods
Subregulation 1
Where a taxable person has acquired any used goods (other than an interest in or right over land) under any of the following circumstances, the tax chargeable on a supply by him of any of these used goods shall be charged in accordance with section 23(2) of the Act:
a supply to him on which no tax under the Act was chargeable; or
a supply to him on which tax was chargeable in accordance with section 23(2) of the Act.
Subregulation 2
Where a taxable person supplies any goods under a hire purchase agreement which was acquired under any of the following circumstances, the tax on that supply shall be charged in accordance with section 23(2) of the Act:
a supply to him on which no tax under the Act was chargeable; or
a supply to him on which tax was chargeable in accordance with section 23(2) of the Act.