Regulation 3

any air‑conditioner described in Part 1 of the First Schedule, from (and including) the date specified opposite that air‑conditioner, but not if —

the air‑conditioner is a second‑hand air‑conditioner; or

the air‑conditioner (not being a second‑hand air‑conditioner) —

was imported into or manufactured in Singapore before 1 October 2022, and is supplied between 1 October 2022 and 30 September 2023 (both dates inclusive);

is supplied pursuant to an agreement entered into before 31 March 2022; or

is supplied between 1 October 2022 and 30 September 2023 (both dates inclusive) pursuant to an agreement entered into on or after 31 March 2022 but before 1 October 2022;

any chiller described in Part 1 of the Second Schedule, from (and including) the date specified opposite that chiller, but not if —

the chiller is a second‑hand chiller; or

the chiller (not being a second‑hand chiller) —

was imported into or manufactured in Singapore before 1 October 2022, and is supplied between 1 October 2022 and 30 September 2023 (both dates inclusive);

is supplied pursuant to an agreement entered into before 1 October 2022 and is not a substitute chiller; or

is supplied pursuant to a warranty in the agreement under which a chiller mentioned in sub‑paragraph (A) or (B) is supplied, as a replacement of the same brand and model as that chiller;

any refrigerator described in Part 1 of the Third Schedule, from (and including) the date specified opposite that refrigerator, but not if —

the refrigerator is a second‑hand refrigerator; or

the refrigerator (not being a second‑hand refrigerator) —

was imported into or manufactured in Singapore before 1 October 2022, and is supplied between 1 October 2022 and 30 September 2023 (both dates inclusive);

is supplied pursuant to an agreement entered into before 31 March 2022; or

is supplied between 1 October 2022 and 30 September 2023 (both dates inclusive) pursuant to an agreement entered into on or after 31 March 2022 but before 1 October 2022.