SCHEDULES
SCHEDULE 15Oil activities: transferable tax history
PART 5TTH activation
31Decommissioning expenditure amount
The “decommissioning expenditure amount” attributable to the TTH oil field for an accounting period, is the total of each of the following amounts attributable to the field for the post-acquisition accounting period—
a
the special allowance amount,
b
the post-cessation expenditure amount, and
c
the restoration expenditure amount.