OT62050 - Transferable tax history - Effect of a TTH election on the seller - Supplementary Charge
Where ring fence profits of an AP have been transferred under a TTH election, the corresponding proportion of adjusted ring fence profits will also have been transferred. »Ê¹ÚÌåÓýapp seller will also immediately and irreversibly be treated as never having made those adjusted ring fence profits and not having paid the Supplementary Charge due on those profits.