http://www.legislation.gov.uk/ukpga/2019/1/schedule/15/paragraph/43/enactedFinance Act 2019enKing's Printer of Acts of Parliament2024-03-26SCHEDULESSCHEDULE 15Oil activities: transferable tax historyPART 6Allocation of activated TTH amount43Allocation of activated TTH to an accounting periodParagraph 44 applies for the purposes of paragraph 25 (effect of trade loss relief provisions in relation to the purchaser).