Which of the following is NOT included in the matching rules for a company when disposing of shares?

When considering the matching rules applicable to companies disposing of shares, it's essential to understand the timeframe associated with share disposals. The matching rules are designed to prevent tax avoidance through the disposal of shares and re-acquisition of identical shares close to the disposal date.

The rules typically include a same-day rule for shares sold and repurchased on the same day, as well as adjustments for shares disposed of within the previous 9 days to determine any gains or losses to account for. These previous 9 days help ensure that any shares sold and then reacquired shortly thereafter are included in the calculation of proceeds and allowable losses, maintaining a holistic view of the taxpayer's share dealings.

Additionally, the share pool method involves tracking shares as they are bought and sold over time, which helps in calculating the average cost of shares held for disposal. This method ensures that there is a clear understanding of the shares that are in circulation and helps determine the tax liability associated with future disposals.

However, the following 30 days rule does not apply in the same way to companies as it might for individuals under specific tax reliefs relating to capital gains. Therefore, this timeframe is not recognized within the company's matching rules for share disposals, making it the correct answer to the question.