{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-715",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-715.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/715",
  "kind": "section",
  "number": "715",
  "heading": "Application of this Part to goodwill",
  "text": "(1) This Part applies to goodwill as it applies to an intangible fixed asset.\n(2) Subsection (1) is subject to any indication to the contrary (see, in particular, Chapter 15A (debits in respect of goodwill and certain other assets)).\n(3) In this Part “goodwill” has the meaning it has for accounting purposes (and includes internally-generated goodwill).\n(4) For the purposes of this Part, goodwill is treated as created in the course of carrying on the business in question.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 715(2) inserted (with effect in accordance with s. 33(9)(10) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 33(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 715(2) substituted (with effect in accordance with Sch. 9 para. 7 of the amending Act) by Finance Act 2019 (c. 1), Sch. 9 para. 3"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 715(3) inserted (with effect in accordance with s. 70(7)(8) of the amending Act) by Finance Act 2009 (c. 10), s. 70(3)(a)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "S. 715(4) inserted (with effect in accordance with s. 70(7)(8) of the amending Act) by Finance Act 2009 (c. 10), s. 70(3)(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/715",
    "retrieved_at": "2026-10-29T09:11:19.560467+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}