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OP 94: Consolidated CTRA final balance
or “Final balance rules for group tax accounts have been removed”
You could also call this:

“This section about group tax payments has been removed from the law”

You don’t need to worry about this section of the law anymore. It used to be about something called “FDP payable for credits and debits in group’s CTR account”, which was part of the rules for “Consolidated groups’ FDP payments and refunds” in the Income Tax Act 2007. However, this section has been completely removed from the law. It was taken out on 30 June 2009, which means it no longer applies and you don’t have to follow it.

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Next up: OP 96: Refund on transfer from group’s FDP account

or “Cancelled rule about refunds when moving money between company group accounts”
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Part O Memorandum accounts
Memorandum accounts of consolidated groups: Consolidated groups’ FDP payments and refunds

OP 95FDP payable for credits and debits in group’s CTR account (Repealed)

    Notes
    • Section OP 95: repealed (with effect on 30 June 2009), on , by section 475(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).