Share identification rules matching precedence

Hi, After carefully reading the HMRC CGT Manual and guidance, I wasn't able to work out the order of precedence for matching two (or more) disposals with an acquisition occurring within 30 days of both disposals. If the acquisition does not contain enough shares to cover both disposals, only one of them can be fully matched with that acquistion. My question is which one? The earlier one or the one closer to the acquisition? For example (assuming the S104 holding initially contains 200 shares of X.plc): 1 April: sell 100 shares of X.plc 10 April: sell a further 100 shares of X.plc 15 April: buy 100 shares of X.plc Either the disposal on 1 April or the disposal on 10 April can be matched with the acquisition on 15 April. Which one? Thanks!

Hi,
Point 4 of the identification rules says disposals must be identified with acquisitions following the disposal, taking the earliest acquisition first.  
The disposal on 1 April should be matched with the acquisition on 15 April.
 CG51555 - Share identification rules for capital gains tax from 6.4.2008: identifying disposals
Thank you.