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Section 18

Section 83 of the principal Act is amended—

of Finance Act 2020

ActIn forceProvision 18 of 70
Section 18

(a)

in subsection (2), by substituting for the words “shall not later than one month thereafter give written notice to the Director General stating the full name and address of the individual and the terms and date of commencement of the employment” the words “shall give notice in the prescribed form to the Director General not later than thirty days after the commencement of the employment”;

(b)

in subsection (3)—

(i)

by inserting after the word “employment” the words

“or where an individual under his employment dies”;

(ii)

by substituting for the words “not less than one month before the cessation give written notice thereof to the Director General stating the full name and address of the individual and the expected date of cessation” the words

“, not less than thirty days before the cessation of the employment, or in respect of cessation by reason of death not more than thirty days after being informed of the death of the individual, give notice in the prescribed form to the

Director General of the cessation of the employment”;

Finance 21

(iii)

in the first proviso to subsection (3), by substituting for the words “a notice given less than one month before the cessation or a notice given on or after the cessation” the words “a notice in the prescribed form given less than thirty days before the cessation of the employment, or a notice in the prescribed form given on or after the cessation, or in respect of cessation by reason of death a notice in the prescribed form given more than thirty days after being informed of the death of the individual”; and

(iv)

in the second proviso to subsection (3), by substituting for the words “the written notice”

the words “the notice in the prescribed form to the Director General”; and

(c)

in subsection (4)—

(i)

by substituting for the words “one month”

wherever appearing the words “thirty days”;

(ii)

by substituting for the words “written notice of the individual’s departure” the words “notice in the prescribed form”; and

(iii)

in paragraph (a) of the proviso, by inserting after the words “a notice” wherever appearing the words “in the prescribed form”.