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OC 34: Further income tax paid satisfying liability for income tax
or “Extra income tax payments no longer count towards regular income tax”
You could also call this:

“Explanation of a now-removed term related to foreign dividend payments”

This part of the law used to explain what ‘FDP reference period’ meant. FDP stands for ‘foreign dividend payment’. However, this section was removed on 1 July 2010. It no longer applies to the current law. If you need to know about FDP reference periods, you might need to look at older versions of the law or ask for help from someone who knows about tax laws.

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Next up: OC 36: Meaning of maximum deficit debit

or “Explanation of a now-removed tax term related to memorandum accounts”
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Part O Memorandum accounts
Foreign dividend payment accounts (FDPA)

OC 35Meaning of FDP reference period (Repealed)

    Notes
    • Section OC 35: repealed, on , by section 418(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).