Commencement of sections 1 and 2 of the Act and transitional provision2.
The day appointed for the coming into force of sections 1 and 2 of the Act is 6th April 20202 except in relation to—
(a)
termination awards received on or after 6th April 2020 in respect of employment which was terminated before 6th April 2020; or
(b)
termination awards which are received in instalments where the first instalment of the termination award was received before 6th April 2020.