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OC 15: FDPA overpayment of FDP
or “This section about overpayment of foreign dividend payments has been removed”
You could also call this:

“This provision about refunding tax credits was removed and no longer applies”

You don’t need to worry about this part of the law anymore. It used to be about something called an “FDPA refund of tax credit” in the Income Tax Act 2007, but it was removed on 1 April 2017. This means it’s no longer a part of the current law and doesn’t apply to anyone now.

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Next up: OC 17: FDPA credit transfer by company

or “Outdated rule about companies transferring foreign dividend payment credits”
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Part O Memorandum accounts
Foreign dividend payment accounts (FDPA)

OC 16FDPA refund of tax credit (Repealed)

    Notes
    • Section OC 16: repealed, on , by section 216 of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).