Statute
Section 357OI — Corporation Tax Act 2010: Goodwill
Text of the provision Official document
Goodwill 357OI For the purposes of section 357OH(1) (pre-commencement asset), goodwill is treated as created—
a before the commencement day in a case in which the business in question was carried on by the company or any other person at any time before that day, and b on or after the commencement day in any other case.
Official source: legislation.gov.uk
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