https://doi.org/10.1351/goldbook.P04681
Term used by some authorities to refer to stereoisomerism resulting from the arrangement of out-of-plane groups with respect to a plane (chirality plane). It is exemplified by the atropisomerism of (E)-cyclooctene (chiral plane = double bond and attached atoms) or monosubstituted paracyclophane (chiral plane = substituted ring). The configuration of molecular entities possessing planar chirality is specified by the stereodescriptors Rp and Sp (or P and M).
Source:
PAC, 1996, 68, 2193. (Basic terminology of stereochemistry (IUPAC Recommendations 1996)) on page 2213 [Terms] [Paper]