Tax Treatment of Free Shares following demutualisation

I received some free shares (say 500) from Standard Life on 10th July 2006 and on the same date bought some shares at a 5% discount (say 5000 shares). From a Capital Gains Tax point of view, if I dispose of 3000 of the shares, may I nominate that these 3000 are from the 5000 I bought or must I include the free shares and 2500 of the ones I bought?

You might want to look up the Revenue summary guides to CGT and specifically the "FIFO rules".

Cheers Clubman. It seems according to this that the revenue deem all shares (including the bonus shares I received a year later) to be aquired on the same date.