The simplest way would be to use an intermediary letter. For instance:
in='ATAGTACCGGTTA'
in(in == 'A')='U'
in(in == 'T')='A'
in(in == 'C')='X'
in(in == 'G')='C'
in(in == 'X')='G'
This way you keep the 'C' and 'G' characters separate.
EDIT:
As others have mentioned, there are a few things other things you could do to improve this approach (though personally I think Notlikethat's way is cleanest). For instance, if you use a second variable, you don't have to worry about keeping 'C' and 'G' separate:
in='ATAGTACCGGTTA'
out=in;
out(in == 'A')='U';
out(in == 'T')='A';
out(in == 'C')='G';
out(in == 'G')='C';
Alternatively, you could make your indices first, then index after:
in='ATAGTACCGGTTA'
inA=in=='A';
inT=in=='T';
inC=in=='C';
inG=in=='G';
in(inA)='U';
in(inT)='A';
in(inC)='G';
in(inG)='C';
Finally, my personal favourite for sheer idiocy:
out=char(in+floor((68-in).*(in<70)*7/4)*4-round(ceil((in-67)/4)*3.7));
(Seriously, that last one works)