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ICTA88/SCH17/PARA6 applied to the usual dual resident investing company whose interest payments were treated as charges on income.  It dealt with the situation where either interest had been paid before the due date or where arrangements had been made on or after 5 December 1986 (the date the proposed legislation was announced) to alter the due date.

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