介绍性文本1.引证和推荐2.解释3.定义“相关雇主”和“相关后续雇主”4.通知相关雇主或相关后续雇主雇员有权获得税收抵免5.通知相关雇主或相关后续雇主雇员享有抵免税款的权利6.有关雇主或有关其后雇主支付抵免税款的义务7.有关雇主或有关其后雇主支付抵免税款的资金8.向董事会申请资金9.终止有关雇主或有关其后雇主支付税款的义务开始通知中包含的终止日期前的税收抵免10.相关雇主或相关后续雇主和雇员在开始通知中包含的终止日期前雇主支付税收抵免的义务终止时的义务11.雇主终止后的董事会义务在开始通知中包含的终止日期之前支付税收抵免的义务12.税收抵免资金的正式确定13.税收抵免资金的收回14.检查雇主的记录签名说明

Introductory Text1.Citation and commencement2.Interpretation3.Definition of “relevant employer” and “relevant subsequent employer”4.Notification to relevant employer or relevant subsequent employer of employee’s entitlement to payment of tax credit5.Notification to employee of relevant employer or relevant subsequent employer of employee’s entitlement to tax credit6.Relevant employer’s or relevant subsequent employer’s obligation to pay tax credits7.Funding of payment by relevant employer or relevant subsequent employer of tax credit8.Application for funding from the Board9.Termination of relevant employer’s or relevant subsequent employer’s obligation to pay tax credit prior to the termination date contained in the start notification10.Obligations of relevant employer or relevant subsequent employer and employee on termination of employer’s obligation to pay tax credit prior to the termination date contained in the start notification11.Board’s obligations following termination of employer’s obligation to pay tax credit prior to the termination date contained in the start notification12.Formal determination of tax credit funding13.Recovery of tax credit funding14.Inspection of employer’s recordsSignatureExplanatory Note