Definitions
2.  In these Regulations, unless the context otherwise requires —
“annual value” has the same meaning as in section 2 of the Property Tax Act (Cap. 254);
“applicable year” means the calendar year in which the relevant month falls;
“assessable income” has the same meaning as in section 37(1) of the Income Tax Act (Cap. 134);
“benefit” means any cash payment or relevant contribution;
“birthday month”, in relation to a member, means —
(a)the month in which the anniversary of the member’s date of birth falls; and
(b)despite section 2(1A)(b) of the Act, in the case of a member who is born on 29 February — the month of February;
[S 725/2017 wef 01/01/2018]
“cash payment”, “eligible member”, “relevant contribution” and “Scheme” have the same meanings as in section 57A of the Act;
“Comptroller” means the Comptroller of Income Tax appointed under section 3(1) of the Income Tax Act, and includes a Deputy Comptroller or an Assistant Comptroller so appointed;
“declared income” has the meaning given to it by regulation 8(1);
“dual status eligible member” means an eligible member under regulation 7;
“employed eligible member” means an eligible member under regulation 5;
“instrument” includes any bank draft, warrant or cheque;
“relevant month” means a calendar month in respect of which a member’s eligibility to receive any benefit under the Scheme is assessed;
“relevant period” means the period of 12 calendar months ending on the last day of a relevant month;
“relevant year” means a calendar year in respect of which a member’s eligibility to receive a benefit under the Scheme is assessed;
“self‑employed eligible member” means an eligible member under regulation 6;
“self‑employed person” has the same meaning as in regulation 2(1) of the Central Provident Fund (Self‑Employed Persons) Regulations (Rg 25);
“self‑employment income” means income, derived from Singapore or received from outside Singapore, in respect of any trade, business, profession or vocation, other than employment under a contract of service;
“specified member” means a person who is attending, or has attended, any school —
(a)which is or was specified in Part II of the Schedule to the Education Endowment and Savings Schemes (Edusave Pupils Fund) Regulations (Cap. 87A, Rg 1); or
(b)which was listed under the category “Special Education Schools” in the Schedule to the revoked Education Endowment Scheme (Prescribed Schools) Regulations (Cap. 87A, Rg 1).