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OC 8: FDPA payment of FDP for transfer from CTR account
or “This provision about paying tax on certain company account transfers has been removed from the law”
You could also call this:

“Removal of rules about foreign dividend payment account transfers for overseas income”

The law about ‘FDPA transfer for net foreign attributed income’ has been removed. This means it no longer applies. The law was taken out on 30 June 2009. It used to be part of the rules about ‘Memorandum accounts’ in the Income Tax Act 2007.

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Next up: OC 10: FDPA payment of FDP for conduit debit balance

or “Removed rule about paying foreign dividend payment for conduit debit balance”
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Part O Memorandum accounts
Foreign dividend payment accounts (FDPA)

OC 9FDPA transfer for net foreign attributed income (Repealed)

    Notes
    • Section OC 9: repealed (with effect on 30 June 2009), on , by section 407(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).