9. Regulation 6 of the principal Regulations is amended —(a) | by deleting paragraph (1) and substituting the following paragraph:“(1) Every self-employed person who is entitled to claim lost income from the Government under section 9(4), (4A), (4B) or (4C), 10A(4), 12A(4), 12AB(1), 12E(3), 12H(4) or 12K(4) of the Act may apply to the Board for the payment of such income.”; |
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| (b) | by deleting sub-paragraph (b) of paragraph (2) and substituting the following sub-paragraph:“(b) | be made within 3 months from the last day of the self-employed person’s leave period, or made within such extended period of time as the Board may allow; and”; |
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| (c) | by deleting paragraphs (3) and (4) and substituting the following paragraphs:“(3) The amount of income which a self-employed person is entitled to claim from the Government under section 9(4), (4A), (4B) or (4C), 10A(4), 12A(4), 12AB(1), 12E(3), 12H(4) or 12K(4) of the Act —(a) | shall not include any income the loss or reduction of which is not attributable to the self-employed person ceasing to be actively engaged in his or her trade, business, profession or vocation; and | (b) | shall be computed —(i) | on the basis of the average net income derived by the self-employed person from his or her trade, business, profession or vocation in the basis period for the year of assessment following the year of assessment in which the self-employed person makes the claim, as determined by the Comptroller of Income Tax and set out in the notice of assessment in respect of his or her income for that basis period, less the net income the self-employed person continued to derive from such trade, business, profession or vocation during his or her leave period; | (ii) | where, at the time the self-employed person makes the claim, the Comptroller of Income Tax has not determined the average net income derived by the self-employed person from his or her trade, business, profession or vocation in the basis period for the year of assessment following the year of assessment in which the self-employed person makes the claim, on the basis of the average net income derived by the self-employed person from his or her trade, business, profession or vocation for the preceding basis period, as determined by the Comptroller of Income Tax and set out in the notice of assessment in respect of his or her income for the preceding basis period, less the net income the self-employed person continued to derive from such trade, business, profession or vocation during his or her leave period; or | (iii) | where, at the time the self-employed person makes the claim, the Comptroller of Income Tax has not determined the average net income derived by the self-employed person from his or her trade, business, profession or vocation in the basis period for the year of assessment following the year of assessment in which the self-employed person makes the claim or the preceding basis period, on the basis of the average net income derived by the self-employed person from his or her trade, business, profession or vocation during the relevant period, less the net income the self-employed person continued to derive from such trade, business, profession or vocation during his or her leave period. |
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(4) Where a self-employed person does not or is unable to substantiate the amount he or she claims as his or her average net income for the relevant period, the Board may, notwithstanding paragraph (3)(b), compute the amount of income the self-employed person is entitled to claim from the Government under section 9(4), (4A), (4B) or (4C), 10A(4), 12A(4), 12AB(1), 12E(3), 12H(4) or 12K(4) of the Act on such other basis as the Board determines to be representative of the income lost by the self-employed person during his or her leave period.”; and |
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| (d) | by deleting the regulation heading and substituting the following regulation heading:“Claim by self-employed person for lost income”. |
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