Road Traffic (Liability for Tax) (Exemption) Order 2013

Status:

Published in Subsidiary Legislation Supplement
on 17 May 2013

No. S 305

Road Traffic Act

(CHAPTER 276)

Road Traffic
(Liability for Tax) (Exemption)
Order 2013

In exercise of the powers conferred by section 142 of the Road Traffic Act, the Minister for Transport hereby makes the following Order:

Citation and commencement

1. This Order may be cited as the Road Traffic (Liability for Tax) (Exemption) Order 2013 and shall come into operation on 19th May 2013.

Exemption

2. Section 11(2) of the Act shall not apply to a registered owner for the payment of tax under section 11(1)(b) of the Act in respect of his vehicle if the Registrar is satisfied that —

(a)	the vehicle has been forfeited pursuant to any written law;
(b)	the vehicle has been lost through theft, which loss has been reported to the police;
(c)	the vehicle has been lost through criminal breach of trust, which loss has been reported to the police; or
(d)	the vehicle has become wholly unfit for further use.

Made this 17th day of May 2013.

PANG KIN KEONG

Permanent Secretary,
Ministry of Transport,
Singapore.

[LTA/RT(MVRL)/TM/IE/04/13; AG/LLRD/SL/276/2010/20 Vol. 2]

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