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OP 110: Consolidated PCA transfer from imputation credit account
or “Transfer rule from imputation credit account to consolidated policyholder credit account no longer applies”
You could also call this:

“This section about tax account transfers has been removed from the law”

This part of the law used to talk about something called a ‘Consolidated PCA transfer from FDP account’. However, it no longer exists in the current law. The government removed this section on 1 July 2010. If you need to know about this topic, you might want to look at older versions of the law or ask a grown-up who knows about tax laws for help.

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Next up: OP 112: Consolidated PCA group company’s credit

or “Removed rule about company credits in policyholder account groups”
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Part O Memorandum accounts
Memorandum accounts of consolidated groups: Policyholder credits of consolidated groups

OP 111Consolidated PCA transfer from FDP account (Repealed)

    Notes
    • Section OP 111: repealed, on , by section 483(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).