SECOND SCHEDULE
Regulation 9(4) and (5)
Set-off of overpayment
Description of amount against which overpayment to be set off
 
When amount described is treated as accruing due for purposes of regulation 9
1.Tax chargeable under section 11(1)(b) of the Road Traffic Act (Cap. 276) in respect of the motor vehicle for any period
 
The day an application for a vehicle licence for the motor vehicle is made for the period
2.Any transfer fee for the transfer of registration of the motor vehicle, other than a temporary transfer of registration under rule 25(4) or 26(1) of the Road Traffic (Motor Vehicles, Registration and Licensing) Rules (Cap. 276, R 5)
 
The day the application for the transfer is made
3.Any late application fee under rule 2 of the Road Traffic (Motor Vehicles, Licensing of Vehicles — Late Application Fees) Rules (Cap. 276, R 6), that remains outstanding immediately before the de-registration of the motor vehicle
 
The day of the de-registration
[S 449/2019 wef 23/06/2019]