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OJ 8: PCA payment of tax relating to policyholder base
or “Old rules for insurance companies' tax payments on policyholder income”
You could also call this:

“Removed rule about moving money between company tax accounts”

This section of the law, called ‘PCA transfer to imputation credit account’, has been taken out of the Income Tax Act 2007. It used to be about how money could be moved between different types of accounts that companies use for tax purposes. The government removed this rule on 1 July 2010, so it doesn’t apply anymore. If you need to know about how companies manage their tax accounts now, you should look at other parts of the tax law that are still in use.

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Next up: OJ 10: PCA transfer to group account

or “Transferring policyholder credit accounts to group accounts is no longer allowed”
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Part O Memorandum accounts
Policyholder credit accounts (PCA): Policyholder debits of PCA company

OJ 9PCA transfer to imputation credit account (Repealed)

    Notes
    • Section OJ 9: repealed, on , by section 439(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).