Deferment of payment of small contributions
13.  Notwithstanding regulation 8, where the amount of additional contributions payable for any relevant year —
(a)is less than one dollar, it shall be disregarded; or
(b)is less than such amount as the Board may determine, payment of the additional contributions may be deferred till the end of the year immediately following the relevant year or such other later time as the Board may allow.