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No. S 439

Customs Act

(Chapter 70)

Customs (Motor Vehicles Special Tax) (Amendment No. 2) Rules 2002

In exercise of the powers conferred by section 17(2) and (3) of the Customs Act, the Minister for Finance hereby makes the following Rules:

Citation and commencement

1. These Rules may be cited as the Customs (Motor Vehicles Special Tax) (Amendment No. 2) Rules 2002 and shall come into operation on 1st September 2002.

Amendment of Schedule

2. Part II of the Schedule to the Customs (Motor Vehicles Special Tax) Rules (R 1) is amended by deleting item 2 and substituting the following item:

“

2. Motor vehicles constructed for the conveyance of passengers (other than a public service vehicle)

6 times the amount of the half-yearly licence fee prescribed for a motor vehicle of the same class or description —

(a) where the licence commences on any date between 1st September 1998 and 31st August 2002 (both dates inclusive), in the Sixth Schedule to the Road Traffic (Motor Vehicles, Registration and Licensing) Rules (Cap. 276, R 5); or

(b) where the licence commences on or after 1st September 2002, in the Ninth Schedule to those Rules.

”.

[G.N. Nos. S 390/98; S509/2001; S 302/2002]

Made this 30th day of August 2002.

LIM SIONG GUAN

Permanent Secretary,
Ministry of Finance,
Singapore.

[MF(R) R9.2.02 V5; AG/LEG/SL/70/2002/1 Vol.1]