5. The Schedule to the principal Regulations is amended —
(a)
by deleting the word “licence” in items 1, 2 and 4 under the heading “Rates of special tax half-yearly” in Part I and substituting in each case the words “vehicle licence”;
(b)
by deleting the word “VEHICLES” wherever it appears in the heading of Part II and substituting in each case the word “CARS”;
(c)
by deleting the word “vehicles” in the heading “Classes or descriptions of motor vehicles” in Part II and substituting the word “ cars”;
(d)
by deleting the word “licence” wherever it appears in item 2 under the heading “Rates of special tax half-yearly” in Part II and substituting in each case the words “vehicle licence”;
(e)
by deleting Parts III and IV (excluding the “ Note”) and substituting the following Parts:
“Part III
Special Tax Payable for Motor Cars With Vehicle Licences Commencing on Any Date Between 1ST January 2006 and 30TH June 2008 (Both Dates Inclusive), Which Comply With Euro Iv or Higher Emission Standards and Use Either or Both Diesel and Gas As Source of Power
Classes or descriptions of motor cars
Rates of special tax half-yearly
Private motor cars, private hire cars, station wagons (passengers only), motor cars used for instructional purposes for reward, business service passenger vehicles (excluding taxis), CNG vehicles, diesel-CNG vehicles, petrol-CNG vehicles and diesel-electric vehicles, each of which —
4 times the amount of the half-yearly vehicle licence fee prescribed for a motor car having a cylinder capacity equivalent to the vehicle concerned —
(a) has a standard of exhaust emission which complies with —
(a) in the Ninth Schedule to the Road Traffic (Motor Vehicles, Registration and Licensing) Rules (Cap. 276, R 5), where the vehicle licence commences on any date between 1st January 2006 and 31st August 2007 (both dates inclusive); or
(b) in the Eleventh Schedule to those Rules, where the vehicle licence commences on any date between 1st September 2007 and 30th June 2008 (both dates inclusive).
(i) any of the standards specified in Part II of the Second Schedule to the Environmental Protection and Management (Vehicular Emissions) Regulations (Cap. 94A, Rg 6); or
(ii) any other equivalent or higher standard of exhaust emission as approved by the National Environment Agency; and
(b) uses either or both diesel and gas as its source of power.
Part IV
Special Tax Payable for Motor Cars With Vehicle Licences Commencing on or After 1ST JULY 2008 Which Comply With Euro Iv or Higher Emission Standards and Use Either or Both Diesel and Gas As Source of Power
Classes or descriptions of motor cars
Rates of special tax half-yearly
Private motor cars, private hire cars, station wagons (passengers only), motor cars used for instructional purposes for reward, business service passenger vehicles (excluding taxis), CNG vehicles, diesel-CNG vehicles, petrol-CNG vehicles and diesel-electric vehicles, each of which —
$0.625 per cubic centimetre of the vehicle’s cylinder capacity or $625, whichever is the higher.
(a) has a standard of exhaust emission which complies with —
(i) any of the standards specified in Part II of the Second Schedule to the Environmental Protection and Management (Vehicular Emissions) Regulations (Cap. 94A, Rg 6); or
(ii) any other equivalent or higher standard of exhaust emission as approved by the National Environment Agency; and
(b) uses either or both diesel and gas as its source of power.”; and