s 9B Estimated contributions by collectors
9B.—(1) Where a collector makes any revenue payment to a self‑employed person, the collector must pay a contribution to the Fund (called in this Act an estimated contribution) for the self‑employed person —(a) of an amount computed in the manner prescribed by regulations made under section 77(1) based on the amount of the revenue payment; (b) before the expiry of the prescribed period, or any longer period that the Board specifies in any particular case; and (c) in the approved manner.[37/2019] (2) Regulations made under section 77(1) may prescribe different manners of computation of the amount of estimated contributions payable in respect of different classes of revenue payment or classes of collectors or self-employed persons.[37/2019] (3) A collector by whom any estimated contribution is payable in respect of a revenue payment to a self-employed person is entitled to deduct the amount of the estimated contribution payable from that revenue payment.[37/2019] (4) Where a collector pays an estimated contribution in respect of a revenue payment to an approved payer in accordance with an approved manner of payment, the collector is taken to have paid the estimated contribution to the Fund.[37/2019] (5) In this section —“approved manner”, in relation to the payment of contributions under this section, means any manner of payment of contributions that is permitted —(a) by regulations made under section 77(1); or (b) by the Board for a particular payment; “approved payer” means a person approved by the Board to assist a collector in making payment of any estimated contribution for a self-employed person in accordance with an approved manner of payment under this section.[37/2019]