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OP 111: Consolidated PCA transfer from FDP account
or “This section about tax account transfers has been removed from the law”
You could also call this:

“Removed rule about company credits in policyholder account groups”

This section of the law has been removed. It used to talk about a company’s credit in a consolidated policyholder credit account group, but it no longer applies. The government took this part out of the law on 1 July 2010.

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Next up: OP 113: Consolidated PCA maximum deficit debit in FDP account

or “Maximum deficit in consolidated group's foreign dividend payment account (no longer applicable)”
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Part O Memorandum accounts
Memorandum accounts of consolidated groups: Policyholder credits of consolidated groups

OP 112Consolidated PCA group company’s credit (Repealed)

    Notes
    • Section OP 112: repealed, on , by section 483(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).