No. S 461
Goods and Services Tax Act
(Chapter 117A)
Goods and Services Tax (General) (Amendment No. 3) Regulations 1999
In exercise of the powers conferred by section 19(12) of the Goods and Services Tax Act, the Minister for Finance hereby makes the following Regulations:
Citation and commencement
1.—(1)  These Regulations may be cited as the Goods and Services Tax (General) (Amendment No. 3) Regulations 1999.
(2)  Regulation 2(a) and (c) of these Regulations shall be deemed to have come into operation on 1st April 1998.
(3)  Regulation 2(b) of these Regulations shall be deemed to have come into operation on 1st July 1999.
Amendment of regulation 25
2.  Regulation 25(1) of the Goods and Services Tax (General) Regulations (Rg 1) is amended —
(a)by inserting, immediately after the word “registered” in paragraph (a) of the definition of “motor car”, the words “before 1st April 1998”;
(b)by deleting paragraph (f) of the definition of “motor car”; and
(c)by inserting, immediately after the word “Act;” in the last line of paragraph (g) of the definition of “motor car”, the word “and”, and by inserting immediately thereafter the following paragraph:
(h)a motor car used for instructional purposes for reward and registered under paragraph IX (1) of the Second Schedule to the Road Traffic (Motor Vehicles, Registration and Licensing) Rules (R 5) by a person who holds a driving school licence issued under the Road Traffic Act;”.
[G.N. Nos. S 108/94; S244/94; S 174/95; S 491/95; S 400/98; S 361/99; S 371/99]

Made this 20th day of October 1999.

LIM SIONG GUAN
Permanent Secretary,
Ministry of Finance,
Singapore.
[MF (R) R60.1.0013 Vol. 12T.1; AG/LEG/SL/117A/97/4 Vol. 1]
(To be presented to Parliament under section 86(2) of the Goods and Services Tax Act).