Stewart Kissel wrote:

So if a Start Point is declared....you can tow as high
as you want with out penalty? And a declared finish
point altitude is then subtracted from this?

Not quite. You don't declare the elevation of the start and finish
points, nor is the elevation of the ground underneath the points
relevant. The start altitude for a declared start is the (pressure)
altitude from the last fix recorded before you cross the start line or
exit the start sector. The finish altitude for a declared finish is the
(pressure) altitude from the first fix after you cross the finish line
or enter the finish sector. So, if you cross the start line at an
altitude of 3120 meters, you have to finish at 2120 meters or above to
avoid the penalty.

Marc