S104 or B&B on RSUs and share scheme

Hi, I work for a US company which gives out RSUs and has a share scheme (ESPP), The RSU grants vest at different times of the year and share scheme purchases happen twice a year. I understand that calculation of CGT is typically dealt with as a S104 holding. The question is: If any of the vesting or purchase events happen within 30 days of a disposal, does this fall under the B&B rules instead? In other words: Is all acquisition of shares, regardless of how this happens, e.g Vesting of RSU, Share purchase scheme or direct purchase treated the same? Many Thanks, Rob.

Hi FatR,
If you are selling the RSU immediately at vesting, there is no CGT due:
ERSM20193 - Employment-related securities and options: what are securities: RSUs and dividend equivalents
Thank you.