3. In the Prevention of Pollution of the Sea (Air) Regulations 2022, in the Second Schedule —(a) | replace the Schedule reference with —“Regulations 10 and 10A”; |
| (b) | in item 1(a), replace sub‑paragraphs (i) and (ii) with — | “(i) | per hour or part of an hour, for a vessel that falls within the meaning of a “ship” under section 21(4)(a) of the Goods and Services Tax Act 1993 |
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| | | | (ii) | per hour or part of an hour, for a vessel that does not fall within the meaning of a “ship” under section 21(4)(a) of the Goods and Services Tax Act 1993 |
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| | | | (iii) | transport for each visit within Singapore, if required, for a vessel that falls within the meaning of a “ship” under section 21(4)(a) of the Goods and Services Tax Act 1993 |
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| | | | (iv) | transport for each visit within Singapore, if required, for a vessel that does not fall within the meaning of a “ship” under section 21(4)(a) of the Goods and Services Tax Act 1993 |
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| (c) | in item 1(b), replace sub‑paragraphs (i) and (ii) with — | “(i) | per hour or part of an hour, for a vessel that falls within the meaning of a “ship” under section 21(4)(a) of the Goods and Services Tax Act 1993 |
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| | | | (ii) | per hour or part of an hour, for a vessel that does not fall within the meaning of a “ship” under section 21(4)(a) of the Goods and Services Tax Act 1993 |
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| | | | (iii) | transport for each visit within Singapore, if required, for a vessel that falls within the meaning of a “ship” under section 21(4)(a) of the Goods and Services Tax Act 1993 |
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| | | | (iv) | transport for each visit within Singapore, if required, for a vessel that does not fall within the meaning of a “ship” under section 21(4)(a) of the Goods and Services Tax Act 1993 |
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| (d) | in item 1(c), replace sub‑paragraphs (i) and (ii) with — | “(i) | per hour or part of an hour, for a vessel that falls within the meaning of a “ship” under section 21(4)(a) of the Goods and Services Tax Act 1993 |
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| | | | (ii) | per hour or part of an hour, for a vessel that does not fall within the meaning of a “ship” under section 21(4)(a) of the Goods and Services Tax Act 1993 |
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| | | | (iii) | transport for each visit within Singapore, if required, for a vessel that falls within the meaning of a “ship” under section 21(4)(a) of the Goods and Services Tax Act 1993 |
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| | | | (iv) | transport for each visit within Singapore, if required, for a vessel that does not fall within the meaning of a “ship” under section 21(4)(a) of the Goods and Services Tax Act 1993 |
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| (e) | in item 2, replace paragraphs (a), (b) and (c) with — | “(a) | first hour or part of an hour: |
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| | | | (i) | for a vessel that falls within the meaning of a “ship” under section 21(4)(a) of the Goods and Services Tax Act 1993 |
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| | | | (ii) | for a vessel that does not fall within the meaning of a “ship” under section 21(4)(a) of the Goods and Services Tax Act 1993 |
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| | | | (b) | each additional 30 minutes or part thereof: |
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| | | | (i) | for a vessel that falls within the meaning of a “ship” under section 21(4)(a) of the Goods and Services Tax Act 1993 |
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| | | | (ii) | for a vessel that does not fall within the meaning of a “ship” under section 21(4)(a) of the Goods and Services Tax Act 1993 |
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| | | | (c) | transport for each visit within Singapore, if required: |
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| | | | (i) | for a vessel that falls within the meaning of a “ship” under section 21(4)(a) of the Goods and Services Tax Act 1993 |
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| | | | (ii) | for a vessel that does not fall within the meaning of a “ship” under section 21(4)(a) of the Goods and Services Tax Act 1993 |
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| (f) | in item 3(a) and (b), in the first column, delete the semi‑colon at the end; | (g) | in item 3(c), in the first column, delete “; and” at the end; | (h) | replace item 4 with — | “4. | Issue of a certificate or a report or a new certificate on strength of an existing certificate: |
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| | | | (a) | for a vessel that falls within the meaning of a “ship” under section 21(4)(a) of the Goods and Services Tax Act 1993 |
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| | | | (b) | for a vessel that does not fall within the meaning of a “ship” under section 21(4)(a) of the Goods and Services Tax Act 1993 |
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| (i) | in item 5, in the second column, delete “(inclusive of GST)”; and | (j) | replace item 6 with — | “6. | Issue of Engine International Air Pollution Certificate and type approval/acceptance certificate on strength of certificate/report issued by other Convention countries (per model): |
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| | | | (a) | for a vessel that falls within the meaning of a “ship” under section 21(4)(a) of the Goods and Services Tax Act 1993 |
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| | | | (b) | for a vessel that does not fall within the meaning of a “ship” under section 21(4)(a) of the Goods and Services Tax Act 1993 |
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