Part O
Memorandum accounts
Memorandum accounts of consolidated groups:
Introductory provisions
OP 99When credits and debits arise only in branch equivalent tax group accounts (Repealed)
Notes
- Section OP 99: repealed (with effect on 30 June 2009), on , by section 478(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).