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Finance Act 2019
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41(1)This paragraph applies if, in relation to a post-activation period—U.K.
(a)the tracked profit or loss amount attributable to the TTH asset for that period, exceeds
(b)the relevant proportion of the decommissioning expenditure amount attributable to the TTH oil field for that period.
(2)The “TTH reduction amount” for the post-activation period is an amount equal to the excess.
(3)If the TTH reduction amount is less than the closing balance amount, the adjusted activated TTH amount for the purposes of paragraph 39 is an amount equal to the difference.
(4)If the TTH reduction amount is equal to, or greater than, the closing balance amount, the adjusted activated TTH amount for the purposes of paragraph 39 is nil.
(5)In this paragraph, references to the “closing balance amount” are references to the closing balance of activated TTH for the accounting period immediately preceding the post-activation period.
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