Regulation 9

a claim to be paid such lost income for any part of the self-employed person’s inactivity period —

within 12 months after —

in the case of a claim under section 9(4) or (4A) or 12AB(1) of the Act — the day of the self-employed person’s specified event; and

in the case of a claim under section 12DA(6), 12E(3) or 12H(4) of the Act — the date of the child’s birth; and

before the claim mentioned in sub-paragraph (b) is submitted;

a claim to be paid for such lost income for the remainder of the self-employed person’s inactivity period — within 3 months after the last day of the self-employed person’s inactivity period, or within such extended period of time as the Director may allow in any particular case.

must not include any income the loss or reduction of which is not attributable to the self‑employed person ceasing to be actively engaged in his or her trade, business, profession or vocation; and

must be computed on the basis of —

unless sub-paragraph (ii) applies, the self-employed person’s assessed net income for a relevant basis period, less the net income the self-employed person continued to derive during his or her inactivity period; or

where the self-employed person is a platform worker, the sum of the self-employed person’s assessed net income for a relevant basis period and the amount of all contributions made in respect of the self-employed person by any platform operator under the Central Provident Fund Act 1953 during the same relevant basis period that is not recoverable from the platform worker’s earnings, less the net income the self-employed person continued to derive during his or her inactivity period.

a reference to a self-employed person’s assessed net income for a relevant basis period is a reference to the net income derived by the self-employed person in that relevant basis period, as determined by the Comptroller of Income Tax and set out in the notice of assessment in respect of the self-employed person’s income for that relevant basis period; and

a reference to a relevant basis period is —

the basis period in which the first day of the self-employed person’s inactivity period, with respect to the delivery or adoption of the child (as the case may be), falls; or

if, at the time of submission of the claim, there is no notice of assessment for the year of assessment that relates to the basis period mentioned in sub-paragraph (i) — the later of either of the following basis periods for which the Comptroller of Income Tax has issued a notice of assessment that sets out the self-employed person’s income for that basis period:

the basis period immediately preceding the basis period mentioned in sub-paragraph (i);

the basis period immediately preceding the basis period mentioned in sub-paragraph (A).