Comparison View

Amendments are not highlighted in legislation amended before 2012. We are working on it.
Formal Consolidation |  1993 RevEd
Additional contributions
6.—(1)  Where the contributions for any relevant year recomputed in accordance with regulation 5 exceed the contributions already paid for that year, the self-employed person shall make such amount of additional contributions as is equivalent to the difference to the Fund.
(2)  The self-employed person shall contribute the amount of the difference referred to in paragraph (1) within 30 days or such other extended time as the Board may allow after the date of issue of the notice of computation.
Informal Consolidation | Amended S 13/2003
Contributions payable if assessment of wife’s income under husband’s name
6.  Where a married woman who is self-employed has not elected for separate assessment under section 51(6) of the Income Tax Act (Cap. 134) and accordingly her income has been charged in the name of her husband under section 51 (1) of that Act, any reference in regulation 4 or 5 —
(a)to her notice of assessment shall be construed as a reference to the notice of assessment issued in the name of her husband; and
(b)to her income stated in such notice of assessment shall be construed as a reference to such proportion of the amount of income stated in the notice of assessment as is attributable to income derived or received by her and apportioned in such manner as the Comptroller may determine.