Memorandum accounts - Memorandum accounts of consolidated groups - FDP credits of consolidated FDP groups
OP 56: Consolidated FDPA payment of FDP
You could also call this:
“Outdated rule about group tax payments removed in 2009”
This part of the law used to talk about how a group of companies paid a certain type of tax called FDP. However, this rule no longer exists. The government removed it on 6 October 2009, but it actually stopped being used from 1 April 2009. If you need to know more about why this change happened, you can look at section 462(1) of another law called the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009.
OP 57: Consolidated FDPA payment of further FDP, or
“Payment of additional tax by company groups (now removed)”
Part O
Memorandum accounts
Memorandum accounts of consolidated groups:
FDP credits of consolidated FDP groups
OP 56Consolidated FDPA payment of FDP (Repealed)
Notes
Section OP 56: repealed (with effect on 1 April 2009), on , by section 462(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
