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OP 57: Consolidated FDPA payment of further FDP
or “Payment of additional tax by company groups (now removed)”
You could also call this:

“Removed rule about consolidated group dividends with FDP credits”

This section of the law, called ‘Consolidated FDPA dividend derived with FDP credit’, has been removed. It used to be part of the rules about FDP credits for consolidated FDP groups in the Income Tax Act 2007. The government took it out of the law on 1 April 2017. This means it no longer applies, and you don’t need to worry about what it used to say.

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Next up: OP 59: Consolidated FDPA group company’s credit

or “Removed credit for consolidated group companies no longer applies”
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Part O Memorandum accounts
Memorandum accounts of consolidated groups: FDP credits of consolidated FDP groups

OP 58Consolidated FDPA dividend derived with FDP credit (Repealed)

    Notes
    • Section OP 58: repealed, on , by section 241(1) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).