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RG 3: Obligation to pay FDP
or “FDP payments are no longer required”
You could also call this:

“FDP calculation rule no longer applies”

The rule for calculating the amount of FDP (Foreign Dividend Payment) has been removed from the law. This means that you no longer need to worry about how to work out this amount. The law changed on 30 June 2009, so this rule doesn’t apply anymore.

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Next up: RG 5: Credit balance in branch equivalent tax account

or “Outdated rule about extra tax credits for certain overseas businesses”
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Part R General collection rules
Payments for foreign dividends (FDP)

RG 4Calculating amount of FDP (Repealed)

    Notes
    • Section RG 4: repealed (with effect on 30 June 2009), on , by section 540(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).