Section OC 7 — Income Tax Act 2007: FDPA dividend derived with FDP credit

OC 7 FDPA dividend derived with FDP credit Credit (1) An FDPA company has an FDP credit for the amount of an FDP credit attached to a dividend derived by the company. Table reference (2) The FDP credit in subsection (1) is referred to in table O3: FDP credits, row 4 (dividend derived with FDP credit). Credit date (3) The credit date is the day the dividend is paid. Defined in this Act: amount , dividend , FDP credit , FDPA company , pay , Compare: 2004 No 35 s MG 4(1)(b), (2)(b)