Commencement provisions: major sections of the Finance Act, 1992 are deemed effective from April first, subject to specific exceptions. The Finance Act, 1992, titled Finance Act, 1992, received presidential assent on 14 May 1992. Except where otherwise provided, sections 2-108, 116 and 117 are deemed to have come into force on 1 April 1992, excluding sections 61, 109, sub section (1) of section 110, and sections 112 and 113; the Act thus fixes its short title, records assent and publication, and prescribes a retrospective commencement rule with specified exceptions.