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GB 39: FDP arrangements: general
or “General rules for foreign dividend payment arrangements (no longer in effect)”
You could also call this:

“BETA arrangements for carrying forward amounts no longer available”

You can no longer use BETA arrangements for carrying amounts forward. This part of the law was removed on 1 July 2012. It used to be part of the Income Tax Act 2007, but now it doesn’t apply anymore.

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Next up: GB 41: FDPA arrangements for carrying amounts forward

or “Rules for carrying forward foreign dividend account balances (no longer applies)”
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Part G Avoidance and non-market transactions
Avoidance: specific

GB 40BETA arrangements for carrying amounts forward (Repealed)

    Notes
    • Section GB 40: repealed, on (applying for income years beginning on or after that date), by section 70(1) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).