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OP 19: Consolidated ICA transfer from group’s FDP account
or “Obsolete rule about moving money between company group accounts”
You could also call this:

“Transfer of credits between company accounts (no longer applicable)”

This part of the law used to be about transferring credits between different accounts in a company group. It was called ‘Consolidated ICA transfer from group company’s policyholder credit account’. However, this rule doesn’t exist anymore. The government removed it on 1 July 2010. If you need to know about how companies handle their credits now, you should look at other, newer parts of the tax law.

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Next up: OP 21: Consolidated ICA transfer from group’s policyholder credit account

or “Removed rule: Transferring funds between group accounts no longer applies”
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Part O Memorandum accounts
Memorandum accounts of consolidated groups: Imputation credits of consolidated imputation groups

OP 20Consolidated ICA transfer from group company’s policyholder credit account (Repealed)

    Notes
    • Section OP 20: repealed, on , by section 450(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).