Explanation of Section 104 'pooled' cost basis for calculating cost of shares

Can someone explain how this is calculated? I understand how it works if th ere are multiple purchases of the same stock over a period of several years . What if there are also multiple sales of the same stock - how do I calcul ate the cost price of remaining shares? I've looked for a simple formula th at includes sales. Thank you.
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Greg Williams
I can't say a formula is impossible but I don't see that it helps because you need in any event to work out the gain (if any) on each successive sale. See example 3 in HMRC's Help Sheet
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