Amendment of section 52.
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shall give notice in writing to the Commissioner of his expected date of departure, and if he intends to return to the Colony the approximate date of his return. Such notice shall be given not later than one month before the expected date of departure :
Provided that the Commissioner may accept such shorter notice as he may deem reasonable; and
Provided further that this subsection shall not apply in the case of an individual who is required in the course of his employment, business or profession to leave the Colony at frequent intervals. ".
38. Section 52 of the principal Ordinance is amended by the addition after subsection (3) of the following new subsections-
"(4) Where any person who is an employer commences to employ in the Colony an individual who is or is likely to be chargeable to tax under Part 111 of this Ordinance, he shall give notice thereof in writing to the Commissioner not later than three months after the date of commencement of such employment, stating the full name and address of the individual, the date of commencement and the terms of employment.
(5) Where any person who is an employer ceases or is about to cease to employ in the Colony an individual who is or is likely to be chargeable to tax under Part II of this Ordinance he shall give notice thereof in writing to the Commissioner not later than one month before such individual ceases to be employed in the Colony, stating the name and address of the individual and the expected date of cessation : Provided that the Commissioner may accept such shorter notice as he may deem reasonable.
(6) The employer of any individual who is chargeable to tax under Part III of this Ordinance and is about to leave the Colony for any period exceeding one month shall give notice in writing to the Commissioner of the expected date of departure of such individual, Such notice shall be given not later than one month before the expected date of departure:
Provided that the Commissioner may accept such shorter notice as he may deem reasonable; and
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Provided further that this subsection shall not apply in the case of an individual who is required in the course of his employment to leave the Colony at frequent intervals. ".
39. Section 55 of the principal Ordinance is hereby repealed. Repeal of
section 56.
of section
40. Subsection (1) of section 56 of the principal Ordinance Amendment is amended by the deletion therefrom of the words "in the capacity Sa. of trustees or executors, or".
of Naction
41. Section 57 of the principal Ordinance is amended— Amendment (a) by the deletion therefrom of the words "other principal 57, officer of every company or" and the substitution there- for of the following-
"any director of a company and the principal officer of a**;
(b) by the deletion therefrom of the words "corporate or
unincorporate";
(c) by the deletion therefrom of the colon and of the whole of the proviso and the substitution therefor of a full stop.
42, Subsection (2) of section 58 of the principal Ordinance Amendment is amended
(a) by the insertion after the word "abode" of the follow-
ing-
", business or employment";
(6) by the insertion after the word and comma "relates," of
the following-
"employed or".
43. Section 59 of the principal Ordinance is amended-
af section
68.
Amendment of section
(2) by the deletion from subsection (2) of the words "of 69. income liable to assessment" and the substitution therefor of the following—
"'in accordance with the provisions of section 51"; (b) by the deletion from paragraph (b) of subsection (2) of the words "amount of the assessable income of such person and assess him accordingly" and the substitution therefor of the following-
"sum in respect of which such person is chargeable to tax and make an assessment accordingly";
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