2U.K.In section 35(3) (assets held on 31 March 1982, including assets held on 6 April 1965)—
(a)in paragraph (c), omit the “or” at the end, and
(b)after that paragraph insert—
“(ca)where, by virtue of section 195B, 195C or 195E, neither a gain nor a loss accrues to the person making the disposal, or”.