SCHEDULES.

SCHEDULE 13 Capital Gains

PART I Capital Gains Tax and Corporation Tax

Part disposals
6 It is hereby declared that paragraph 7 of Schedule 6 to the Finance Act 1965, and all other provisions for apportioning on a part disposal expenditure which is deductible in computing a gain, are to be operated before the operation of, and without regard to—
(a) paragraph 20(1) of Schedule 7 to the Finance Act 1965 (husband and wife),
(b) paragraph 2(1) of Schedule 13 to that Act (transfers within group of companies),
(c) section 33 of that Act (replacement of business assets), but without prejudice to the provisions of subsection (11) of that section,
(d) any other enactment making an adjustment to secure that neither a gain nor a loss occurs on a disposal.