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OP 56: Consolidated FDPA payment of FDP
or “Outdated rule about group tax payments removed in 2009”
You could also call this:

“Payment of additional tax by company groups (now removed)”

You used to be able to find information here about how a group of companies paid a type of tax called ‘further FDP’. However, this part of the law was removed on 6 October 2009. The change applies to tax matters from 1 April 2009 onwards. If you need to know about this topic, you might need to look at older versions of the law or ask a tax expert for help.

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Next up: OP 58: Consolidated FDPA dividend derived with FDP credit

or “Removed rule about consolidated group dividends with FDP credits”
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Part O Memorandum accounts
Memorandum accounts of consolidated groups: FDP credits of consolidated FDP groups

OP 57Consolidated FDPA payment of further FDP (Repealed)

    Notes
    • Section OP 57: repealed (with effect on 1 April 2009), on , by section 463(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).