In general, a business corporation as defined in section 30 is subject to an excise under section 39, as provided in that section, and as modified by section 32D in the case of S corporations and by section 38Y in the case of entities qualifying under section 501 of the Code. Notwithstanding this general rule or any other provision of this chapter, the excise under section 39 shall not apply in the case of a business corporation that is:—

1. (1) a financial institution, as defined in section 1, that is subject to excise under section 2 or 2B;

2. (2) a security corporation as defined in section 38B and subject to excise under that section;

   [There is no clause (3).]