# Finance Act 2019, Paragraph 35


For the purposes of paragraphs 32(2), 33(2) and 34(2), expenditure for an accounting period is to be apportioned between the TTH oil field and other oil fields (or parts of oil fields) on a just and reasonable basis.

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Source: https://www.legislation.gov.uk/ukpga/2019/1/schedule/15/paragraph/35 (the official version)
Page: https://openlegislation.uk/finance-act-2019/schedule-15/paragraph-35
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.