Regulation 5(2)(c): amended, on 29 March 2007, by regulation 4 of the Land Transport Management (Apportionment and Refund of Excise Duty and Excise-Equivalent Duty) Amendment Regulations 2007 (SR 2007/36).
Regulation 5(2)(d): added, on 29 March 2007, by regulation 4 of the Land Transport Management (Apportionment and Refund of Excise Duty and Excise-Equivalent Duty) Amendment Regulations 2007 (SR 2007/36).