Exemption
3.—(1)  Subject to sub‑paragraph (2), the fee chargeable under section 10(2) of the Act and the tax chargeable under section 11(1)(a) of the Act are not payable in respect of the registration of a motor vehicle registered in the name of —
(a)International Air Transport Association; or
(b)a designated employee.
(2)  The exemption under sub‑paragraph (1) is subject to the following conditions:
(a)on the date of registration of the motor vehicle, there are not more than 4 other exempt vehicles that are kept or used on any road in Singapore;
(b)the motor vehicle must be kept or used only by a designated employee.