http://www.legislation.gov.uk/ukpga/2019/1/schedule/15/paragraph/19/enactedFinance Act 2019enKing's Printer of Acts of Parliament2024-03-26SCHEDULESSCHEDULE 15Oil activities: transferable tax historyPART 3Effect of a TTH election on the seller19Effect of a TTH election: supplementary chargeParagraphs 20 and 21 apply in relation to an accounting period for which there is a transferred profits amount.