Memorandum accounts - Memorandum accounts of consolidated groups - Introductory provisions
OP 51: FDP accounts of consolidated FDP groups
You could also call this:
“Repealed section about foreign dividend payment accounts for company groups”
The law used to have a section called ‘FDP accounts of consolidated FDP groups’. This section was part of the Income Tax Act 2007. However, on 1 April 2017, this section was removed from the law. It no longer applies. If you need information about this topic, you might need to look at other parts of the tax law or ask a tax expert for help.
OP 52: Choosing to stop being consolidated FDP group, or
“This provision about ending a consolidated FDP group has been removed from the law”
Part O
Memorandum accounts
Memorandum accounts of consolidated groups:
Introductory provisions
OP 51FDP accounts of consolidated FDP groups (Repealed)
Notes
Section OP 51: repealed, on , by section 241(1) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
