OT60075 - Transferable Tax History - TTH Cap

The total amount of TTH that can be transferred is limited to the lower of:

• The seller company’s total eligible ring fence profits (see OT60040) from 17 April 2002 to the end of the reference accounting period (see OT60040), and
• The ‘Uplifted Decommissioning Costs Estimate’ for the asset (see OT60080).