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Section 33 of the Finance Act 1965 (replacement of business assets) shall apply, where the acquisition of the new assets referred to in that section takes place on or after 20th April 1971, with the omission of—
(a)the words “one, and the same one, of ” (which occur in subsection (1) and confine the relief available under that section to disposals and acquisitions of assets of the same class); and
(b)subsection (4) (which restricts that relief in cases where a partner's share in the old assets is different from his share in the new assets).
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