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HMRC internal manual

Company Taxation Manual

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.

Apply if necessary to CTIS (Technical) for archive guidance. See CTM34700.