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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”
You could also call this:

“Cancelled rule about refunds when moving money between company group accounts”

This section of the law was about getting money back when moving funds from a group’s FDP account. However, it’s important to know that this part of the law is no longer active. The government removed it on 7 May 2012, and it stopped being used from 1 July 2011. This means that the rules about refunds for FDP account transfers in group situations don’t apply anymore.

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Next up: OP 97: Branch equivalent tax accounts of consolidated BETA groups

or “Rules for specific tax accounts of certain company groups no longer apply”
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Part O Memorandum accounts
Memorandum accounts of consolidated groups: Consolidated groups’ FDP payments and refunds

OP 96Refund on transfer from group’s FDP account (Repealed)

    Notes
    • Section OP 96: repealed (with effect on 1 July 2011 and applying for income years beginning on or after that date), on , by section 115(2) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).