“civil defence operations vehicle” means a motor vehicle owned by the Government for the use of the Singapore Civil Defence Force for the purposes of civil defence;
“police operations vehicle” means a motor vehicle owned by the Government for the use of the Singapore Police Force for the purposes of maintaining law and order;
“specified tax” means any tax payable under Part I of the Act except —
(a)
a tax on the first registration of a vehicle under section 11(1)(a) of the Act; or
(b)
a vehicular emissions tax under section 11AA of the Act.