Section 97L

any sums payable to an overseas enterprise in any accounting period which, but for the provisions of this Act, might reasonably and properly have been expected to be payable in the normal course of business, after the end of that period shall be treated as not having been payable in that period but as having been payable on such date, after that period, as the Comptroller thinks fit and, where that date is after the end of the tax relief period of the overseas enterprise, as having been so payable, on that date, as a sum payable in respect of its trade or business immediately after the end of its tax relief period; and

any expense incurred by an overseas enterprise within one year after the end of its tax relief period which, but for the provisions of this Act, might reasonably and properly have been expected to be incurred, in the normal course of business, during its tax relief period shall be treated as not having been incurred within that year but as having been incurred for the purpose of its trade or business and on such date, during its tax relief period, as the Comptroller thinks fit.