$ cat t.pl
#!/usr/bin/perl
use 5.14.0;
use warnings;
use autodie;

#START
# Ignore first few lines (read & discard)
my $start=2;
<DATA> for 1..$start;
#END

# Process file...
while (<DATA>) {
    print;
}

__DATA__
Now is the time
for all good men
to come to the aid
of their party.

$ perl t.pl
to come to the aid
of their party.