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OP 66: Consolidated FDPA refund of FDP
or “Refund process for foreign dividend payments to company groups (no longer applicable)”
You could also call this:

“Old rule about companies overpaying foreign dividend tax has been removed”

This part of the law used to be about how a group of companies paid too much tax on money they sent overseas. The government has removed this rule. You don’t need to worry about it anymore because it’s not part of the law now. The rule was taken out on 1 April 2017.

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Next up: OP 68: Consolidated FDPA refund of tax credit

or “Refund rules for company groups' foreign dividend tax credits (no longer applies)”
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Part O Memorandum accounts
Memorandum accounts of consolidated groups: FDP debits of consolidated FDP groups

OP 67Consolidated FDPA overpayment of FDP (Repealed)

    Notes
    • Section OP 67: repealed, on , by section 241(1) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).