CGT on sale of quoted or traded options

Hello, If one sells short (“sells to open”) a quoted option on shares, and then closes out the option (buys back an equal and opposite option to result in zero exposure), then according to CG55545 the cost of buying the second option is treated as an allowable cost of granting the first option. Please can I check the scenario when the original option is granted / sold short in one tax year, but the equal and opposite option is bought in the next tax year, and the net proceeds still result in a net chargeable gain - in which year should the net gain be recognised? The first tax year when the first option was sold, or the subsequent year when the second option was bought? Thank you

Hi,
It would be the first year when sold.
Thank you.