No. S 358
Child Development Co-Savings Act
(CHAPTER 38A)
Child Development Co-Savings
(Leave and Benefits) Regulations 2017
In exercise of the powers conferred by section 20 of the Child Development Co-Savings Act, the Minister for Social and Family Development makes the following Regulations:
PART 1
PRELIMINARY
Citation and commencement
1.  These Regulations are the Child Development Co-Savings (Leave and Benefits) Regulations 2017 and come into operation on 1 July 2017.
Definitions
2.  In these Regulations —
[Deleted by S 827/2021 wef 01/11/2021]
“basis period” has the same meaning as in section 2(1) of the Income Tax Act 1947;
[S 931/2023 wef 31/12/2021]
“Board” means the Self‑employed Reimbursement Board mentioned in regulation 3;
“childcare leave” means the childcare leave under section 12B(1) of the Act, and includes any childcare leave taken under section 87A of the Employment Act 1968 that is treated, under section 12B(3) of the Act, as childcare leave under section 12B(1) of the Act;
[S 931/2023 wef 31/12/2021]
[Deleted by S 827/2021 wef 01/11/2021]
“designated electronic system” has the meaning given by regulation 2A(1)(a);
[S 827/2021 wef 01/11/2021]
“extended childcare leave” means the extended childcare leave under section 12B(1A) of the Act;
[Deleted by S 827/2021 wef 01/11/2021]
“inactivity period” means —
(a)in relation to a self‑employed woman who is entitled to claim lost income under section 9(4) of the Act, the period during any period mentioned in section 9(4)(b)(i), (ii) or (iii) of the Act when she ceases to be actively engaged in her trade, business, profession or vocation;
(b)in relation to a self‑employed woman who is entitled to claim lost income under section 9(4A) of the Act, the period during any period mentioned in section 9(4A)(c)(i), (ii) or (iii) of the Act when she ceases to be actively engaged in her trade, business, profession or vocation;
(c)in relation to a self‑employed woman who is entitled to claim lost income under section 12AB(1) of the Act, the period during any period mentioned in section 12AB(1)(c)(i), (ii) or (iii) of the Act when she ceases to be actively engaged in her trade, business, profession or vocation;
(d)in relation to a self‑employed man who is entitled to claim lost income under section 12E(3) or 12H(4) of the Act, the period during any period mentioned in section 12E(3)(a) or 12H(4)(b) of the Act (as the case may be) when he ceases to be actively engaged in his trade, business, profession or vocation; or
(e)in relation to a self-employed person who is entitled to claim lost income under section 12B(16) or (16A) of the Act, the period during any period mentioned in section 12B(16)(c) or (16A)(c) of the Act when the self-employed person ceases to be actively engaged in his or her trade, business, profession or vocation;
“net income” means the income derived by a self‑employed person from his or her trade, business, profession or vocation, less all outgoings and expenses incurred by him or her in the production of that income;
[Deleted by S 827/2021 wef 01/11/2021]
“relevant period” has the meaning given by section 12B(21) of the Act;
[S 931/2023 wef 01/01/2024]
[Deleted by S 827/2021 wef 01/11/2021]
“self‑employed person” means a self‑employed man or a self‑employed woman;
“work day” has the meaning given by Part 1 of the Schedule to the Act;
[S 827/2021 wef 01/11/2021]
“year of assessment” has the same meaning as in section 2(1) of the Income Tax Act 1947.
[S 931/2023 wef 31/12/2021]
[S 931/2023 wef 01/01/2024]
Made on 30 June 2017.
CHEW HOCK YONG
Permanent Secretary,
Ministry of Social and Family Development,
Singapore.
[MSF 132-20-359-V16; AG/LEGIS/SL/38A/2015/2 Vol. 3]
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