This part of the law, called ‘Consolidated FDPA refund of FDP’, used to be about how companies get money back for something called FDP. FDP stands for foreign dividend payment. The law was part of a bigger set of rules about FDP debits for groups of companies. However, this specific rule doesn’t exist anymore. The government removed it on 1 April 2017. If you need to know more about this topic, you might need to look at other parts of the Income Tax Act 2007 or ask someone who knows about tax laws.