S.L. 123.2 ст. 6Changes of employment. Cap. 123.

(1) Where the payer is an employer and the payee is a newly engaged employee, and the emoluments paid to the payee are gains or profits chargeable to tax under article 4(1)(b) of the Income Tax Act, the payer shall, until such time as he receives directions from the Commissioner in terms of rule 3, deduct tax from emoluments paid to the said payee on the basis of directions regarding such deductions issued by the Commissioner to a previous employer of the payee.

(2) Notwithstanding the provisions of sub-rule (1), the provisions of rule 4(3) and (4) shall be applicable -

(a) if conclusive proof regarding directions issued to the previous employer is not made available to the payer by the payee;

(b) if the directions were issued by the Commissioner to a previous employer on a date anteceding by more than eighteen months that on which emoluments are first paid by the payer to his new employee;

(c) in respect of any emoluments paid three months or more after a new employee has been engaged where the directions referred to in paragraphs (a) and (b) notified a rate of ten per cent or less.