Commencement provision: key Finance Act sections deemed effective from the fiscal-year start, subject to specified exclusions. The Act names itself the Finance (No. 2) Act, 1991 and sets a commencement regime: unless otherwise provided, the principal operative provisions are deemed to have commenced from the start of the fiscal year, but a specified set of sections are excluded from that deemed commencement and therefore do not take effect from the fiscal-year start.