Part O
Memorandum accounts
Imputation credit accounts (ICA)
OB 55ICA retrospective imputation credit
An ICA company has an imputation debit for an imputation credit that is retrospectively attached to a non-cash dividend under section OB 62.
The imputation debit in subsection (1) is referred to in table O2: imputation debits, row 28 (retrospective imputation credit).
The debit date is the day the dividend is paid.
Compare
- 2004 No 35 s ME 6(4)(a)