Avoidance and non-market transactions - Avoidance: specific
GB 41: FDPA arrangements for carrying amounts forward
You could also call this:
“Rules for carrying forward foreign dividend account balances (no longer applies)”
This part of the law was about arrangements for carrying amounts forward in relation to Foreign Dividend Payment Accounts (FDPA). However, it’s important for you to know that this section of the law doesn’t apply anymore. The government removed it on 1 April 2017. This means that whatever rules were in this section are no longer in effect. If you need information about FDPA arrangements now, you might need to look at other parts of the tax law or ask a grown-up who knows about taxes for help.
GB 42: Maori authority credit arrangements to obtain tax advantage, or
“Rules to prevent unfair use of Māori authority tax credits”
Part G
Avoidance and non-market transactions
Avoidance: specific
GB 41FDPA arrangements for carrying amounts forward (Repealed)
Notes
Section GB 41: repealed, on , by section 121 of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
