Part O
Memorandum accounts
Memorandum accounts of consolidated groups:
Introductory provisions
OP 97Branch equivalent tax accounts of consolidated BETA groups (Repealed)
Notes
- OP 97: repealed, on (applying for income years beginning on or after that date), by section 116(2) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).