Setting off allowance on share sales against gains prior and post budget

If you make taxable gains prior to the budget of 3000 and 5000 post budget, will the annual allowance of 3000 be offset on the post budget gains prior to those made before? This would reduce result in a 3000 gain taxable at the rate prior, and 2000 gain at the latter rate.

Hi ,
 

The existing provisions(pre budget) under which losses, the Annual Exempt Amount and any unused income tax basic rate band can be used in the most beneficial way will remain in place, with amendments to reflect the changed rates. Thank you .