http://www.legislation.gov.uk/ukpga/1992/48/section/38
Finance (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.
1992-07-16
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Finance (No. 2) Act 1992
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The Corporation Tax (Taxation of Films) (Transitional Provisions) Regulations 2007