Sch 15 para 64
(1) The purchaser complies with the profit tracking requirements in relation to an accounting period if the purchaser's company tax return for the period is accompanied by a statement of the tracked profit or loss amount for the period. (2) The “tracked profit or loss amount” for an accounting period is the amount of profit or loss that is attributable to the TTH asset, excluding the relevant proportion of the decommissioning expenditure amount attributable to the TTH oil field, for that period. (3) In sub-paragraph 64(2), “ relevant proportion ” has the same meaning as in paragraph 30 (see paragraph 30(5)).