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OB 9B: ICA attributed PIE income with imputation credit
or “Credit for imputation credit received from a multi-rate PIE investment”
You could also call this:

“Companies can get a credit for research and development tax credits in their imputation credit account”

When you run a company that uses an imputation credit account (ICA), you can get an imputation credit for the amount of research and development tax credit your company is allowed to have. This credit is listed in a special table called ‘table O1: imputation credits’ under row 7C, which is about research and development tax credits. You’ll get this credit on the day you send in your tax return for that year’s income.

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or “Removed rule about tax credits for certain company dividends”
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Part O Memorandum accounts
Imputation credit accounts (ICA)

OB 9CICA credit for research and development tax credit

  1. An ICA company has an imputation credit for the amount of research and development tax credit it is entitled to.

  2. The imputation credit in subsection (1) is referred to in table O1: imputation credits, row 7C (Research and development tax credits).

  3. The credit date is the date the company files its return of income for the income year.

Notes
  • Section OB 9C: inserted, on , by section 12 (and see section 3 for application) of the Taxation (Research and Development Tax Credits) Act 2019 (2019 No 15).