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 10;
“relevant public officer” means a person who is or was on the pensionable establishment in any of the public services and continues to be eligible to receive medical benefits under the terms of his service from the Government upon his retirement, but does not include a person on the Medisave-cum-Subsidised Outpatient (MSO) Scheme as described in the Government Instruction Manual relating to medical benefits;
“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.
[S 13/2003 wef 01/01/2003]