21. Superannuation or retiring allowances of Commissioner and Deputy
 Commissioner---(1) For the purpose of providing a superannuation fund or
 retiring allowance for the Commissioner or Deputy Commissioner, sums by
 way of subsidy may from time to time be paid into any scheme under the
 National Provident Fund Act 1950 containing provision for employer
 subsidy or into any other employer-subsidised scheme approved by the
 Minister of Finance for the purposes of this section.

   (2) Notwithstanding anything in this Act, any person who immediately
 before becoming the Commissioner or Deputy Commissioner is a contributor
 to the Government Superannuation Fund under Part II or Part IIA shall be
 deemed to be, for the purposes of the Government Superannuation Fund Act
 1956, employed in the Government service so long as that person
 continues to hold office as Commissioner or Deputy Commissioner, and
 that Act shall apply to that person in all respects as if that person's
 service as Commissioner or Deputy Commissioner were Government service.

   (3) Subject to the Government Superannuation Fund Act 1956, nothing in
 subsection (2) of this section shall entitle any such person to become a
 contributor to the Government Superannuation Fund after that person has
 once ceased to be a contributor.

   (4) For the purposes of applying the Government Superannuation Fund
 Act 1956, in accordance with subsection (2) of this section, to a person
 who is the Commissioner or the Deputy Commissioner, and is a contributor
 to the Government Superannuation Fund, the term ``controlling
 authority'', in relation to any such person, means the Secretary of
 Labour.