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OB 75: Statutory producer boards’ notional distributions that are dividends
or “Dividend payments from producer boards' notional distributions”
You could also call this:

“Statutory producer boards can no longer attach FDP credits to dividends”

You can no longer use this part of the law. It was about statutory producer boards and FDP credits, but it was removed from the Income Tax Act 2007 on 1 April 2017. This means that the rules it contained are no longer in effect.

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Next up: OB 77: When and how statutory producer board makes election

or “How and when a statutory producer board can choose to treat distributions”
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Part O Memorandum accounts
Imputation credit accounts (ICA)

OB 76Statutory producer boards attaching FDP credits (Repealed)

    Notes
    • Section OB 76: repealed, on , by section 210 of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).