Prescribed time and prescribed circumstances for purposes of section 71(4)(b) of Act
6.—(1) Section 71(4)(b) of the Act applies where —
(a)
an application is required under section 71(2) of the Act to claim a refund or payment of the excess of contributions mentioned in —
(i)
regulation 3(e); or
(ii)
regulation 3(f), in respect of a contribution under section 9A of the Act; and
(b)
the excess of contributions arises from a recomputation made under regulation 6, 7(6) or 15(2) or (3) of the Central Provident Fund (Self‑Employed Persons) Regulations, as the case may be.
(2) The prescribed time for an application mentioned in paragraph (1), where the recomputation mentioned in paragraph (1)(b) is made under the following provisions, is as follows:
(a)
regulation 6 of the Central Provident Fund (Self‑Employed Persons) Regulations — one year starting on the date of issue of the notice of computation under regulation 12 of those Regulations relating to the recomputation;
(b)
regulation 7(6) of those Regulations — one year starting on the date of issue of the notice of computation under regulation 7(4)(b) of those Regulations or the notice of contribution under regulation 7(5)(b) of those Regulations (as the case may be) relating to the recomputation;
(c)
regulation 15(2) of those Regulations — one year starting on the date the self‑employed person informs the Board of the amount of that person’s income for the purposes of regulation 15(2) of those Regulations;
(d)
regulation 15(3) of those Regulations — one year starting on the date of issue of the notice under regulation 15(3)(a)(ii) of those Regulations relating to the recomputation.
(3) Where an application is required under section 71(2) of the Act to claim a refund or payment of the prescribed payment under regulation 3(n), the prescribed time for the application is one year starting on the date on which the prescribed payment is paid.