1 9 7 6 ) ▁ ▁P uk un ui ▁and ▁his ▁friend ▁Mo ata ▁Mo a ▁( 1 9 8 1 ) ▁ ▁P uk un ui ▁the ▁astr onaut ▁( 1 9 8 2 ) ▁ ▁P uk un ui ' s ▁hang i ▁( 1 9 8 6 ) ▁ ▁References ▁ ▁External ▁links ▁ ▁Search ▁for ▁work ▁by ▁James ▁Wa erea ▁on ▁Digital N Z ▁ ▁Category : 1 9 4 0 ▁birth s ▁Category : New ▁Zealand ▁cart oon ists ▁Category : New ▁Zealand ▁artists ▁Category : L iving ▁people <0x0A> </s> ▁The ▁Fin ance ▁Act ▁ 2 0 1 2 ▁is ▁an ▁Act ▁of ▁the ▁Parliament ▁of ▁the ▁United ▁Kingdom ▁en act ing ▁the ▁ 2 0 1 2 ▁United ▁Kingdom ▁Bud get . ▁The ▁Chan cell or ▁of ▁the ▁Ex che quer ▁del ivers ▁the ▁annual ▁budget ▁speech ▁out lin ing ▁changes ▁in ▁sp ending , ▁tax , ▁duty ▁and ▁other ▁financial ▁matters . ▁The ▁respective ▁year ' s ▁Fin ance ▁Act ▁is ▁the ▁mechanism ▁to ▁en act ▁the ▁changes . ▁Level s ▁of ▁Ex c ise ▁D ut ies , ▁Value ▁Added ▁Tax , ▁In come ▁Tax , ▁Corporation ▁Tax ▁and ▁Capital ▁G ains ▁Tax ) ▁are ▁often ▁modified . ▁ ▁The ▁rules ▁gover ning ▁the ▁various ▁tax ation ▁methods ▁are ▁contained ▁within ▁the ▁relevant ▁tax ation ▁acts . ▁( For ▁instance ▁Capital ▁G ains ▁Tax ▁Legisl ation ▁is ▁contained ▁within ▁Tax ation ▁of ▁Char ge able ▁G ains ▁Act ▁ 1 9 9 2