Schedule 15 Oil activities: transferable tax history

1. 1Election to transfer tax history
2. 2The total TTH amount
3. 3Effect of a TTH election on the seller
4. 4Effect of a TTH election on the purchaser
5. 5TTH activation
6. 6Allocation of activated TTH amount
7. 7Supplementary charge: recalculation of adjusted ring fence profits
8. 8TTH elections: conditions and procedure
9. 9TTH elections: approval
10. 10TTH elections: effective date and withdrawal
11. 11TTH elections: inaccuracies
12. 12Chargeable gains
13. 13Onward sale
14. 14Supplementary
15. 15Interpretation