Commencement of Finance Act 2001: sections 2-101 deemed effective from 1 April to align with the fiscal year. The Finance Act, 2001 gives effect to the Central Government's financial proposals and is titled Finance Act, 2001; subject to specific contrary provisions, sections 2 to 101 are deemed to have come into force on 1 April 2001, aligning those substantive provisions with the start of the fiscal year.