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Hi.Bonus issue shares and rights issue sahres are specifically excluded from the same day and 30 day share identification rules as you will read on pages 2 and 3 of HS285 here. See examples 3 and 4. Any shares acquired as bonus shares or right issue shares are added to the pool.I hope this helps but let me know if you have any further questions.
Thanks. Does this mean therefore that when matching share sales against the Pool, bonus issues and right issues made after the disposal of shares are not used in the Pool calculation for earlier share sales.