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2. 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.
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