Memorandum accounts - Memorandum accounts of consolidated groups - FDP debits of consolidated FDP groups
OP 71: Consolidated FDPA group company’s debit
You could also call this:
“Removed law about tax debits for certain company groups”
This law, called ‘Consolidated FDPA group company’s debit’, was part of the Income Tax Act 2007. It was about FDP debits of consolidated FDP groups. However, this section no longer exists. It was removed from the law on 1 April 2017. This means that the rules it contained are no longer in effect.
“Removed rule about group companies' foreign dividend payments”
Part O
Memorandum accounts
Memorandum accounts of consolidated groups:
FDP debits of consolidated FDP groups
OP 71Consolidated FDPA group company’s debit (Repealed)
Notes
Section OP 71: repealed, on , by section 241(1) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
