23   Retrenchment and discharge

(1)  For the purposes of this Act, a contributor shall be taken to be retrenched when the contributor’s service with an employer is terminated and where the service is expressed by the employer to be:

(a)  compulsorily terminated by the employer on the ground that:

(i)  the employer no longer requires the contributor’s services and, on termination of the contributor’s service, does not propose to fill the contributor’s position,

(ii)  the work which the contributor was engaged to perform has been completed, or

(iii)  the amount of work that the employer requires to be performed has diminished and, because of that fact, it has become necessary to reduce the number of employees employed by the employer, or

(b)  terminated as a result of the acceptance by the contributor of an offer by the employer of terms of retrenchment made on a ground specified in paragraph (a).

(2)  For the purposes of this Act, a contributor shall be taken to be discharged on the cessation of the contributor’s employment with an employer expressed by the employer to be on the ground that the period, or successive periods, for which the contributor was employed has or have ended.