“Refund process for a specific tax no longer in effect”
This part of the law used to be about getting a refund for something called ‘FDP’ in a ‘FDPA’. However, it’s not part of the law anymore. The government removed this section on 1 April 2017. If you need to know about this topic, you might need to look at older versions of the law or ask someone who knows about tax history.
“This section about overpayment of foreign dividend payments has been removed”
Part O
Memorandum accounts
Foreign dividend payment accounts (FDPA)
OC 14FDPA refund of FDP (Repealed)
Notes
Section OC 14: repealed, on , by section 216 of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
