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 First Schedule.
[S 350/2010 wef 01/07/2010]
(1A)  The rates in Part 2 of the First Schedule apply —
(a)for a motor vehicle other than a pre-1 April 2019 vehicle, to —
(i)the tax period of the motor vehicle in which 18 February 2019 falls; and
(ii)each tax period of the motor vehicle after the tax period in sub-paragraph (i) that is not a tax period in paragraph (1B); and
(b)for a pre-1 April 2019 vehicle, to —
(i)the tax period of the motor vehicle in which 1 April 2019 falls; and
(ii)each tax period of the motor vehicle after the tax period in sub-paragraph (i) that is not a tax period in paragraph (1B).
[S 246/2019 wef 01/04/2019]
[S 449/2019 wef 23/06/2019]
(1B)  The rates in Part 3 of the First Schedule apply to each tax period for a motor vehicle that —
(a)begins on or after 23 June 2019; and
(b)for which payment is made on or after 23 June 2019.
[S 246/2019 wef 01/04/2019]
[S 449/2019 wef 23/06/2019]
(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]
[S 246/2019 wef 01/04/2019]
[S 449/2019 wef 23/06/2019]