Regulation 2

“claimant” means any individual who claims a deduction under section 39(3) or (3A) of the Act in any year of assessment;

“member” means any individual to whose credit any amount is standing in the Central Provident Fund established under section 6 of the Central Provident Fund Act (Cap. 36), or for whom any account in the Central Provident Fund is maintained for any of the purposes of that Act;

“payment under section 39(3A)” means a payment made by a claimant, or the claimant’s employer on the claimant’s behalf, to the claimant’s retirement account or special account;

“preceding year”, in relation to a deduction claimed under section 39(3) or (3A) of the Act for a year of assessment, means the year preceding that year of assessment;

“prevailing retirement sum” has the meaning given by the Central Provident Fund (Retirement Sum Topping‑Up Scheme) Regulations (Cap. 36, Rg 3);

“related member” means a member who is related to a claimant in one of the ways specified in section 39(3) of the Act;

“retirement account”, “retirement sum” and “special account” have the meanings given by section 2(1) of the Central Provident Fund Act.