s 17 Power to direct in certain events
For the purposes of the principal Act and this Act, the Director General may direct that— (a) any sums payable to a pioneer company in any accounting period which, but for this Act, might reasonably and properly have been expected to have been payable in the normal course of business after the end of that period shall be treated— (i) as not having been payable in that period but as having been payable on such date after that period as the Director General thinks fit; and (ii) where that date is after the end of the tax relief period of the pioneer company, as having been so payable on that date as a sum payable in respect of its post-pioneer business; and (b) any expense incurred by a pioneer company within one year after the end of its tax relief period which, but for this Act, might reasonably and properly have been expected to have been 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— (i) for the purposes of its pioneer business; and (ii) on such a date during its tax relief period as the Director General thinks fit.