Interrupts on the CPC are created by the Gate Array based on settings from the CRTC. The Gate Array has an internal counter R52 (the R is for Raster) that counts from 0 to 51, incrementing after each HSYNC signal.
An interruption occurs at the end of an HSYNC. But on CRTCs 3/4, the HSYNC occurs 1µs later than on CRTCs 0/1/2. Which means the interruption occurs 1µs later too.
R52 will return to 0 and the Gate Array will send an interrupt request on any of these conditions:
*If the interrupts were authorized at the time of the request, then bit5 of R52 is cleared (but R52 was reset to 0 anyway) and the interrupt takes place
*If interrupts are not authorized, then the R52 counter continues to increment and the interrupt remains armed (the Gate Array then maintains its INT signal). When interrupts are enabled (using the EI instruction) and '''after the instruction that follows EI''' (so not immediately after EI), bit5 of R52 is cleared and the interrupt takes place
An interruption occurs at the end of an HSYNC. But on CRTCs 3/4, the HSYNC occurs 1µs later than on CRTCs 0/1/2. Which means the interruption occurs 1µs later too.
Note: On Amstrad Plus, the interrupt management system is seriously beefed up. See the [[ASIC]] wiki page.