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OB 9C: ICA credit for research and development tax credit
or “Companies can get a credit for research and development tax credits in their imputation credit account”
You could also call this:

“Removed rule about tax credits for certain company dividends”

This part of the law used to be about something called an “ICA dividend derived with FDP credit”. However, it has been removed from the law. You don’t need to worry about this part anymore because it was taken out on 1 April 2017. The government made this change as part of a bigger set of tax law updates in 2017.

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Next up: OB 11: ICA payment of FDP

or “This provision about paying foreign dividend tax has been removed from the law”
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Part O Memorandum accounts
Imputation credit accounts (ICA)

OB 10ICA dividend derived with FDP credit (Repealed)

    Notes
    • Section OB 10: repealed, on , by section 192 of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).