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OC 12: FDPA reversal of tax advantage arrangement
or “This provision about reversing tax advantages for FDP accounts no longer applies”
You could also call this:

“This section about company dividend payments was removed from the law in 2017”

This section of the law, called ‘FDPA payment of dividend’, was part of the Income Tax Act 2007. It was about how companies handle certain payments and accounts. However, you don’t need to worry about this part anymore. On 1 April 2017, the government removed this section from the law. This means it no longer applies and you don’t have to follow these rules now.

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Next up: OC 14: FDPA refund of FDP

or “Refund process for a specific tax no longer in effect”
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Part O Memorandum accounts
Foreign dividend payment accounts (FDPA)

OC 13FDPA payment of dividend (Repealed)

    Notes
    • Section OC 13: repealed, on , by section 216 of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).