Supplementary provision: repayment and enquiries
29(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.
(2)See Part 5 for provision about “the decommissioning expenditure amount” and a TTH activation event, and paragraphs 64 and 65 for provision about the “tracked profit and loss amount”.