# Finance Act 2019, Paragraph 84


The original TTH amount for each relevant accounting period ceases to be treated, for the purposes of the first TTH election, as a transferred profits amount for that period in relation to the first purchaser.

---
Source: https://www.legislation.gov.uk/ukpga/2019/1/schedule/15/paragraph/84 (the official version)
Page: https://openlegislation.uk/finance-act-2019/schedule-15/paragraph-84
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.