26. Application of Part II for year ending 31 January
 1993---Notwithstanding section 24 of this Act, this Part of this Act
 shall, in respect of the year ending on the 31st day of January 1993,
 apply only to---
   (a) The employers specified in paragraphs (a) to (f) of subsection (1)
         of that section:
   (b) An employer who employs 100 workers or more.