“Rules for refunding excess foreign dividend payments have been removed”
This part of the law used to be about getting money back if you paid too much FDP. FDP stands for foreign dividend payment. However, this section has been removed from the law. It was taken out on 1 April 2017. This means that the rules about refunds for overpaid FDP are no longer part of this law. If you want to know more about why this change happened, you can look at section 282 of another law called the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017.
“Getting a refund if you've paid too much tax after your assessment changes”
Part R
General collection rules
Refunds
RM 3Refunds for overpaid FDP (Repealed)
Notes
Section RM 3: repealed, on , by section 282 of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
