SCHEDULES
SCHEDULE 15Oil activities: transferable tax history
PART 4Effect of a TTH election on the purchaser
29Supplementary provision: repayment and enquiries
1
An enquiry under Part 4 of Schedule 18 to FA 1998 into a tax return for the accounting period in which the claim under section 37 of CTA 2010 in respect of a decommissioning loss in a loss period is made (see paragraphs 23 and 24), or an enquiry into the claim under Schedule 1A to TMA 1970, extends to—
a
the decommissioning expenditure amount attributable to the TTH oil field for any accounting period,
b
the tracked profit or loss amount attributable to the TTH asset for any accounting period, and
c
whether a TTH activation event has occurred in relation to the TTH asset.