| Contributions payable by persons not previously received assessment from Comptroller |
| Contributions payable by persons not previously received assessment from Comptroller |
10.—(1) Notwithstanding regulation 4 and subject to paragraph (2), where a self-employed person as at 1st July of the year 1992 or as at 1st January of any subsequent relevant year has not previously received any notice of assessment from the Comptroller or any notice from the Comptroller informing him that on the basis of the income declared in his return of income, he is not liable to pay income tax, he shall pay contributions on his own behalf equivalent to —
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