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OP 17: Consolidated ICA resident withholding tax withheld
or “Credit for tax withheld from interest or dividends paid to consolidated imputation groups”
You could also call this:

“Group company account transfers rule no longer applies”

This part of the law used to talk about how a group company could transfer money from one account to another. However, this rule no longer exists. The government removed it on 1 April 2017. This means you don’t need to worry about this rule anymore when dealing with company accounts.

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Next up: OP 19: Consolidated ICA transfer from group’s FDP account

or “Obsolete rule about moving money between company group accounts”
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Part O Memorandum accounts
Memorandum accounts of consolidated groups: Imputation credits of consolidated imputation groups

OP 18Consolidated ICA transfer from group company’s FDP account (Repealed)

    Notes
    • Section OP 18: repealed, on , by section 232 of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).