10. Amendment of section 13J

Section 13J(10) of the principal Act is amended by deleting paragraph (a) of the definition of “qualifying employee” and substituting the following paragraph:“(a)is committed to work —

where the time of the grant is before 1st January 2010 —

at least 30 hours per week for the company; or

where he is committed to work less than that number of hours, at least 75% of his total working time per week for the company; and

where the time of the grant is on or after 1st January 2010 —

at least the number of hours per week referred to in section 66A(1) of the Employment Act (Cap. 91) for the company; or

where he is committed to work less than that number of hours, at least 75% of his total working time per week for the company; and”.