Statute
Section 884 — Corporation Tax Act 2009: ... Goodwill: time of creation
Text of the provision Official document
... Goodwill: time of creation 884 For the purposes of section 882 (application of this Part to assets created or acquired on or after 1 April 2002) ... goodwill is treated as created —
a before (and not on or after) 1 April 2002 in a case in which the business in question was carried on at any time before that date by the company or a related party, and b on or after 1 April 2002 in any other case.
Official source: legislation.gov.uk
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from UK courts and tribunals with a plain-English summary and legal holding.
Explore case law →