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OP 18: Consolidated ICA transfer from group company’s FDP account
or “Group company account transfers rule no longer applies”
You could also call this:

“Obsolete rule about moving money between company group accounts”

This part of the law was about transferring money from one account to another for certain groups of companies. However, it is no longer in effect. The government removed this rule on 1 April 2017. You don’t need to worry about following this rule anymore because it doesn’t apply to anyone now.

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Next up: OP 20: Consolidated ICA transfer from group company’s policyholder credit account

or “Transfer of credits between company accounts (no longer applicable)”
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Part O Memorandum accounts
Memorandum accounts of consolidated groups: Imputation credits of consolidated imputation groups

OP 19Consolidated ICA transfer from group’s FDP account (Repealed)

    Notes
    • Section OP 19: repealed, on , by section 233 of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).