416ZE(1)  This section applies where–

(a)S carries out the restoration of a relevant site,

(b)there are, in addition to R, one or more other participators in the relevant field, and

(c)the expenditure incurred in carrying out the restoration is apportioned between the participators (including R) in accordance with their shares in the oil won from the relevant field or their shares in the equity of that field.

416ZE(2)  D is the part of the expenditure referred to in subsection (1)(c) which is incurred by R.

416ZE(3)  Where–

(a)a relevant site has been used in connection with the winning of oil from more than one relevant field, and

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