2
The day specified by these Regulations as the day on which—
a
the provisions of section 58 of the Finance Act 1991 referred to in regulation 3 shall have effect in relation to payments made on or after that day for the purposes referred to in paragraph (1) of regulation 4, and
b
the provisions of that section referred to in regulation 5 shall have effect in relation to payments made on or after that day,
is 30th June 1992.