Section 23: A religious federation Three motor cars of an engine 0%
This section is inserted by Finance (Miscellaneous Provisions) Act, section 29.
consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
23. A religious federation Three motor cars of an engine 0%
capacity not exceeding 1,450
c.c., once in every 5 years.
Where the Director-General is
satisfied that any of the 3 motor
cars is damaged in an accident
and is a total loss, he may grant
exemption for a replacement car.
(B) by inserting, after item 23, the following new
item –
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Questions this section answers
- How many duty-free motor cars can a religious federation import, and how often?