Short Title and Commencement
(1) This Act may be called the Finance Act, 1992.
(2) Save as otherwise provided in this Act, sections 2 to 108, 116 and 117 [except sections 61, 109, sub-section (1) of section 110 and sections 112 and 113] shall be deemed to have come into force on the 1st day of April, 1992.