Comparison View

Formal Consolidation |  Amended S 885/2019
Deduction of estimated contributions
8A.—(1)  Subject to paragraph (2), the amount of contributions payable by a self-employed person for a relevant year starting on or after 1 January 2020 computed in accordance with regulation 4(1)(i) or (2), or recomputed under regulation 7(6) (as the case may be) (C) is to be reduced by the total amount of estimated contributions payable to the Fund under section 9B of the Act for the self-employed person for the relevant year (E) (if any).
(2)  If E is more than C, the contribution payable by the self-employed person under section 9A of the Act for that relevant year is nil.
[S 885/2019 wef 01/01/2020]
Informal Consolidation | Amended S 917/2023
Deduction of estimated contributions
8A.—(1)  Subject to paragraph (2), the amount of contributions payable by a self-employed person for a relevant year starting on or after 1 January 2020 computed in accordance with regulation 4(1) or (2), or recomputed under regulation 7(6) or 7A(5) (as the case may be) (C) is to be reduced by the total amount of estimated contributions payable to the Fund under section 9B of the Act for the self-employed person for the relevant year (E) (if any).
[S 917/2023 wef 01/01/2024]
(2)  If E is more than C, the contribution payable by the self-employed person under section 9A of the Act for that relevant year is nil.
[S 885/2019 wef 01/01/2020]