http://www.legislation.gov.uk/ukpga/1967/54/schedule/13/paragraph/6/enactedFinance Act 1967Excise dutiesIncome taxCorporation taxTaxIncomeKing's Printer of Acts of Parliament2022-01-25SCHEDULES.SCHEDULE 13Capital GainsPART ICapital Gains Tax and Corporation TaxPart disposals6

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.

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