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OP 97: Branch equivalent tax accounts of consolidated BETA groups
or “Rules for specific tax accounts of certain company groups no longer apply”
You could also call this:

“Discontinued option to leave consolidated BETA groups”

If you were part of a consolidated BETA group, you used to be able to choose to stop being part of it. However, this option no longer exists. The law that allowed you to do this was removed on 1 July 2012. This means that since that date, you can’t choose to leave a consolidated BETA group anymore.

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Next up: OP 99: When credits and debits arise only in branch equivalent tax group accounts

or “This rule about branch equivalent tax group accounts is no longer in use”
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Part O Memorandum accounts
Memorandum accounts of consolidated groups: Introductory provisions

OP 98Choosing to stop being consolidated BETA group (Repealed)

    Notes
    • OP 98: repealed, on (applying for income years beginning on or after that date), by section 116(2) of the Taxation (International Investment and Remedial Matters) Act 2012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).