Treatment of capital gains in a tax year re: losses in the same year and accrued losses

In an earlier post, fengh, asked the question regarding the application of capital losses to capital gains - all declared in the same year From your reply, I would like you to confirm that any gain is subject to reduction in the first instance by the capital gains exemption amount for that year (now 6000); then any losses declared in that year and finally any losses carried forward from previous years Thank you

Hi Staves,
A capital gain should firstly be reduced by any capital loss incurred in the same tax year, before you deduct the annual exempt amount.
If any gain remains, you can then set off any unused capital losses carried forward from previous tax years.                                          
CG21520 - Individuals: losses: Relief for losses: examples 1 to 5
Thank you.