The Finance (No. 2) Act 1992 (c. 48) The Finance (No. 2) Act 1992 (c. 48) 82New sections 40A to 40D (films) 83Section 41 (relief for preliminary expenditure) 84Section 42 (relief for production or acquisition expenditure) 85Section 43 (interpretation of sections 41 and 42) 86Paragraph 86 87Schedule 17 (Northern Ireland electricity) The Finance (No. 2) Act 1992 (c. 48)