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OP 67: Consolidated FDPA overpayment of FDP
or “Old rule about companies overpaying foreign dividend tax has been removed”
You could also call this:

“Refund rules for company groups' foreign dividend tax credits (no longer applies)”

This part of the law used to be about how a group of companies could get a refund for a tax credit related to foreign dividends. However, this rule doesn’t apply anymore. The government removed it on 1 April 2017. If you need to know about tax rules for company groups and foreign dividends, you should look at newer parts of the tax law.

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Next up: OP 69: Consolidated FDPA transfer to imputation credit account

or “Transfer of consolidated foreign dividend payment account to imputation credit account (no longer in effect)”
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Part O Memorandum accounts
Memorandum accounts of consolidated groups: FDP debits of consolidated FDP groups

OP 68Consolidated FDPA refund of tax credit (Repealed)

    Notes
    • Section OP 68: repealed, on , by section 241(1) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).