Definitions
2.  In these Regulations, unless the context otherwise requires —
“Comptroller” means the Comptroller of Income Tax appointed under section 5 of the Income Tax Act [Cap. 134] and includes a Deputy Comptroller or an Assistant Comptroller so appointed;
“income” means the assessable income from any trade, business, profession or vocation other than from employment under a contract of service ascertained in accordance with section 37(1) of the Income Tax Act;
“notice of computation” means the notice of computation issued under regulation 8;
“relevant year” means the year in respect of which any contributions are payable under these Regulations;
“self-employed person” means any person being a citizen or permanent resident of Singapore, who derives from Singapore or receives from outside Singapore income in respect of any trade, business, profession or vocation other than employment under a contract of service.