Bed and breakfast rule on spouse transfer

I have some shares in a S104 holding. Is a transfer from this holding to my spouse considered a “disposal” that needs the “bed and breakfast” rule to be applied to determine the price (cost base) for the transfer? Or are the shares simply transferred at the average price in the S104 holding at the time, regardless of any further acquisitions in the following 30 days?

Hi,
Disposals between spouse is at no loss and no gain for CGT until the assets are then sold.
Thank you.

Yes, I understand that. When determining the cost base of the no loss/no gain disposal to my spouse, is the “bed and breakfasting” rule applied if I had subsequent acquisitions of the same security within 30 days of the disposal?

Hi,
The cost base to your spouse is the same as the cost base to you. You gifted the shares at the value, you acquired them for.
Thank you.