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Customs (Exemption from Motor Vehicles Special Tax) Order

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Customs Act
(Chapter 70, Section 13)
Customs (Exemption from Motor Vehicles Special Tax) Order
O 2
G.N. No. S 397/1998
REVISED EDITION 1999
(1st July 1999)
[24th July 1998]
Citation
1.  This Order may be cited as the Customs (Exemption from Motor Vehicles Special Tax) Order.
Exemption
2.
—(1)  A registered owner of any of the following motor vehicles with vehicle licence commencing on or after 1st September 1998 is hereby exempted from payment of the special tax chargeable under section 17(1) of the Act and the Customs (Motor Vehicles Special Tax) Rules (R 1):
(a)
light goods vehicle;
(b)
heavy goods vehicle; and
(c)
mobile crane.
(2)  For the purpose of sub-paragraph (1), “light goods vehicle” and “heavy goods vehicle” shall have the same meanings as in the Road Traffic (Motor Vehicles, Registration and Licensing) Rules (Cap. 276, R 5).
[G.N. No.S 397/98]

LEGISLATIVE HISTORY

Customs (Exemption from Motor Vehicles Special Tax) Order
(CHAPTER 70, O 2)
This Legislative History is provided for the convenience of users of the Customs (Exemption from Motor Vehicles Special Tax) Order. It is not part of this Order.
1.  
G. N. No. S 5/1992—Customs (Exemption from Motor Vehicles Special Tax) Order 1992
Date of commencement
:
1 May 1992
2.  
1992 Revised Edition—Customs (Heavy Oil Engined Motor Vehicles) (Special Tax) Order
Date of operation
:
1 May 1992
3.  
G. N. No. S 397/1998—Customs (Exemption from Motor Vehicles Special Tax) Order 1998
Date of commencement
:
24 July 1998
4.  
1999 Revised Edition—Customs (Exemption from Motor Vehicles Special Tax) Order
Date of operation
:
1 July 1999