Article 2 Appointed Days
The day appointed for the coming into force of—
(a)
section 2 (small employers relief) for the purpose only of authorising the making of regulations expressed to come into force on 6th April 1991, is 14th February 1991;
(b)
section 1, section 2, in so far as not already in force, and section 3(2) and the Schedule, is 6th April 1991.