Futures trading and Matching Rules (same day, 30days, section 104)

do the matching rules apply in exactly the same way to futures trades as they apply to shares? In particular what about situation where opening transaction is a Short sale and closing transaction is a partial buy back. e.g if I have the following trasactions: 1) 1sep2022 I buy 1 FTSE Index Futures , 2) 1 jan 2023 I shorted 3 FTSE Index futures, 3) 29Jan2023 I buy 3 FTSE Index Futures. should I apply 30days rule and match the 3 lots from the short sale on 1jan2023 to the purchase of 3 lots on 29jan2023 to calculate gains/losses and carry forward the 1 lot bought on 1sep2022?

Hi,
It depends on whether or  not the future trades were 'closed out'.
To enable you to make an informed decision, please refer to the guidance at CG56063 - Futures: market practices: contracts closed out before maturity
CG56079 - Futures: closed out before maturity: CG treatment  and CG56081 - Futures: contracts not closed out.
Thankyou.