Finance Act 2019 (c. 1)

SCHEDULES

SCHEDULE 15 U.K. Oil activities: transferable tax history

PART 5 U.K. TTH activation

Decommissioning expenditure amount U.K.

35 U.K. For the purposes of paragraphs 32(2), 33(2) and 34(2), expenditure for an accounting period is to be apportioned between the TTH oil field and other oil fields (or parts of oil fields) on a just and reasonable basis.