Section 63: Savings and Transitional provisions relating to staff or employees.

(1) Notwithstanding anything to the contrary in this Act, a director, employee, staff or officer, who, immediately before the commencement of this Act held office in the Federal Board of Inland Revenue (including the Federal Inland Revenue Service hereinafter referred to as "the former Board") existing immediately before the commencement of this Act and who has been made an offer of employment by the Service, is deemed to have been transferred to the Service established under this Act on terms and conditions not less favourable than those obtaining immediately before the commencement of this Act and service or employment in the former Board is deemed to be service or employment in the Service established under this Act for purposes of pension.
(2) Every director, employee, staff or officer transferred into the Service by virtue of subsection (1) of this section shall notify the Service established under this Act in writing within 60 days after the commencement of this Act or after he receives an offer of appointment from the Board (which ever is later) of his acceptance and any director, employee, staff or officer who fails to notify the Service is deemed to have rejected the offer.
(3) Any director, employee, staff or officer referred to in subsection (2) is deemed to be an employee of the Service established under this Act, beginning on the day that this Act comes into force and ending on the expiry of the period of grace under subsection (2) or on the day of his written refusal and the Service established under this Act is deemed to be his employer for all purposes during that period.
(4) An employee who is not transferred or who refuses the transfer or a job offer made by the Board established under this Act, as specified in subsection (1) of this section, shall be transferred to the Office of the Head of the Civil Service of the Federation for redeployment in the Civil Service of the Federation within the time specified in subsection (2) of this section.