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OP 113: Consolidated PCA maximum deficit debit in FDP account
or “Maximum deficit in consolidated group's foreign dividend payment account (no longer applicable)”
You could also call this:

“Outdated tax rule about policyholder credits for company groups”

This part of the law used to talk about something called a ‘Consolidated PCA reduced deficit debit in FDP account’. It was part of the rules about ‘Policyholder credits of consolidated groups’ in the Income Tax Act 2007. However, this section doesn’t apply anymore. The government removed it on 1 July 2010. If you need to know more about this topic, you might need to look at other parts of the tax law that are still in use.

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Next up: OP 115: Consolidated PCA payment of tax relating to policyholder base

or “Insurance company group tax payment rule for customer-related tax (no longer applies)”
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Part O Memorandum accounts
Memorandum accounts of consolidated groups: Policyholder credits of consolidated groups

OP 114Consolidated PCA reduced deficit debit in FDP account (Repealed)

    Notes
    • Section OP 114: repealed, on , by section 483(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).