Commencement provisions: sections of the Finance Act, 1975 are deemed effective from 1 April 1975 for fiscal implementation. The Act is the Finance Act, 1975, enacted to implement the Central Government's financial proposals for 1975-76; subject to other provisions, sections 2 to 30 are deemed to have come into force on 1 April 1975, thereby fixing the operative commencement of the Act's principal provisions.