http://www.legislation.gov.uk/ukpga/1992/48/section/81/enactedFinance (No. 2) Act 1992Excise dutiesCorporation taxTaxVATCapital gains taxurn:isbn:0105448923King's Printer of Acts of Parliament2021-08-03Finance (No. 2) Act 1992ActThe Corporation Tax (Taxation of Films) (Transitional Provisions) Regulations 2007reg. 311reg. 1(1)Part IIIMiscellaneous and GeneralGeneral81InterpretationIn this Act “the Taxes Act 1988” means the [1988 c. 1.] Income and Corporation Taxes Act 1988.