http://www.legislation.gov.uk/ukpga/1992/48/schedule/6/paragraph/3/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)SCHEDULESSCHEDULE 6Group relief etc: amendmentsOther amendments3In paragraph 6 of that Schedule for “5” there shall be substituted “5E”.