Regulation 2

“basic healthcare sum” means the amount directed under section 13(6) of the Central Provident Fund Act 1953;

“claimant” means any individual who claims a deduction under section 39(3) or (3A) of the Act for 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 1953, or for whom any account in the Central Provident Fund is maintained for any of the purposes of that Act;

“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 regulation 3(1) of the Central Provident Fund (Retirement Sum Topping‑Up Scheme) Regulations (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 1953.