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Finance Act 1967
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8The provisions of the principal section shall have effect subject to, and be operated before the operation of—
(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), and
(c)without prejudice to the provisions of this Schedule relating to section 33 of the [1965 c. 25.] Finance Act 1965, any other enactment making an adjustment to secure that neither a gain nor a loss accrues on a disposal.
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