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OP 93: Consolidated CTRA tax advantage arrangement
or “Outdated rules for group companies' tax arrangements removed in 2012”
You could also call this:

“Final balance rules for group tax accounts have been removed”

This section of the law has been removed. It used to be about the final balance of a consolidated CTRA (Conduit Tax Relief Account) for groups of companies. The government took it out of the law on 7 May 2012. This change started to apply from 1 July 2011 for income years beginning on or after that date. If you need to know more about this topic, you might want to look at other parts of the tax laws that are still in effect.

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Next up: OP 95: FDP payable for credits and debits in group’s CTR account

or “This section about group tax payments has been removed from the law”
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Part O Memorandum accounts
Memorandum accounts of consolidated groups: CTR debits of consolidated groups

OP 94Consolidated CTRA final balance (Repealed)

    Notes
    • Section OP 94: repealed (with effect on 1 July 2011 and applying for income years beginning on or after that date), on , by section 114(1) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).