Part O
Memorandum accounts
Memorandum accounts of consolidated groups:
Introductory provisions
OP 79When credits and debits arise only in CTR group accounts (Repealed)
Notes
- Section OP 79: repealed (with effect on 1 July 2011 and applying for income years beginning on or after that date), on , by section 112(2) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).