Section 28

any sum payable to a development and expansion company in its tax relief period for a qualifying activity which might reasonably and properly have been expected to be payable, in the normal course of business, after the end of that period is to 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

any expense incurred by a development and expansion company in respect of a qualifying activity within one year after the end of the tax relief period for that activity which might reasonably and properly have been expected to be incurred, in the normal course of business, during that tax relief period, is to be treated —

as not having been incurred within that year; but (ii)as having been incurred for the purposes of that qualifying activity and on such date during that tax relief period as the Comptroller thinks fit.[19P