40(1)This paragraph applies if, in relation to a post-activation period—
(a)the relevant proportion of the decommissioning expenditure amount attributable to the TTH oil field for that period, exceeds
(b)the tracked profit or loss amount attributable to the TTH asset for that period.
(2)The “additional activated TTH amount” for the post-activation period is an amount equal to the excess.
(3)For the purposes of paragraph 39, the adjusted activated TTH amount is the total of—
(a)the closing balance of activated TTH for the immediately preceding accounting period, and
(b)the additional activated TTH amount for the post-activation period.
(4)In this paragraph and in paragraph 41, “relevant proportion” has the same meaning as in paragraph 30(5).