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OA 10: When credits or debits due to amalgamating company but not recorded
or “Credits and debits not yet recorded when companies merge”
You could also call this:

“Unused law about company mergers and special accounts”

This section of the law has been removed. It used to talk about what happens to a special type of account called an FDP account when companies join together. The law changed on 1 April 2017, and this part is no longer used.

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Next up: OA 12: CTR account on resident’s restricted amalgamation

or “Former rules for CTR accounts during company mergers”
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Part O Memorandum accounts
General provisions: When companies amalgamate

OA 11FDP account on resident’s restricted amalgamation (Repealed)

    Notes
    • Section OA 11: repealed, on , by section 182 of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).