http://www.legislation.gov.uk/ukpga/1992/48/section/36Finance (No. 2) Act 1992 An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1992-07-16texttext/xmlenStatute Law Database2024-05-17Expert Participation2021-08-01 Finance (No. 2) Act 1992ActThe Corporation Tax (Taxation of Films) (Transitional Provisions) Regulations 2007reg. 3 11reg. 1(1) Part IIChapter I361In section 69 of the Finance Act 1989 (chargeable events as regards employee share ownership trusts) the following shall be inserted after subsection (3)—3AFor the purposes of subsection (1)(a) above a transfer is also a qualifying transfer if it is made by way of exchange in circumstances mentioned in section 85(1) of the Capital Gains Tax Act 1979 or section 135(1) of the Taxation of Chargeable Gains Act 1992.2This section applies in relation to exchanges made on or after 1st January 1992.1989 c. 26.