{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-884",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-884.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/884",
  "kind": "section",
  "number": "884",
  "heading": "... Goodwill: time of creation",
  "text": "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 —\n(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\n(b) on or after 1 April 2002 in any other case.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 884 omitted (with effect in accordance with s. 70(7)(8) of the amending Act) by virtue of Finance Act 2009 (c. 10), s. 70(5)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 884 substituted (with effect in accordance with s. 70(7)(8) of the amending Act) by Finance Act 2009 (c. 10), s. 70(5)(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 884 heading omitted (with effect in accordance with s. 70(7)(8) of the commencing Act) by virtue of Finance Act 2009 (c. 10), s. 70(5)(c)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/884",
    "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."
}