CTM34720 - Residence: dual resident companies: anti- forestalling provisions

Without Part II of ICTA88/SCH17, groups could have attempted to forestall the commencement of the legislation either by paying interest etc before the normal due date or by bringing forward the due date for payment to a date before 1 April 1987. ICTA88/SCH17/PARA5 and 6 prevent this by treating certain interest payments as though they had been made in an accounting period that begins on or after 1 April 1987.