Commencement of Finance Act: key sections declared retrospective to the start of the relevant financial year. Provides for the Finance Act, 1974 as the statute enacting the Central Government's financial proposals for 1974-75, fixes its short title as Finance Act, 1974, and declares that, save as otherwise provided, sections 2 to 17 shall be deemed to have come into force on the first day of April, 1974.