# Finance Act 2019, Paragraph 57


(1) If the seller is a party to a decommissioning relief agreement, a TTH election may only be made if the agreement provides for the total TTH amount to be disregarded when determining the reference amount.
(2) In this Schedule, “decommissioning relief agreement” and “reference amount” have the meaning given by section 80(2) of FA 2013.

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Source: https://www.legislation.gov.uk/ukpga/2019/1/schedule/15/paragraph/57 (the official version)
Page: https://openlegislation.uk/finance-act-2019/schedule-15/paragraph-57
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.