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OP 35: Consolidated ICA refund of tax credit
or “Refunds or transfers of tax credits for consolidated imputation groups”
You could also call this:

“Outdated rule about overpaid foreign dividend tax for company groups”

This part of the law used to talk about what happens when a group of companies pays too much Foreign Dividend Payment (FDP) tax. However, this rule no longer applies. The government removed it on 1 April 2017. If you need to know about how companies pay taxes on foreign dividends now, you should look at other, more current parts of the tax law.

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Next up: OP 37: Consolidated ICA group company’s debit

or “Group debit when a company's imputation credit account would be negative”
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Part O Memorandum accounts
Memorandum accounts of consolidated groups: Imputation debits of consolidated imputation groups

OP 36Consolidated ICA overpayment of FDP (Repealed)

    Notes
    • Section OP 36: repealed, on , by section 237 of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).