Special tax
2.—(1)  Subject to paragraph (2), the special tax chargeable under section 17(1) of the Act on all motor vehicles equipped with engines using heavy oil, diesel oil, liquefied petroleum gas, natural gas or any other gas as fuel or fitted with producer gas or other gas attachments shall be in accordance with the rates specified in the Schedule.
[S 350/2010 wef 01/07/2010]
(2)  No special tax shall be payable under these Regulations in respect of any CNG vehicle or petrol-CNG vehicle as from 1st January 2012.
[S 350/2010 wef 01/07/2010]
[S 350/2010 wef 01/07/2010]