# Corporation Tax Act 2009, Section 884: ... Goodwill: time of creation

Extent: E+W+S+N.I.

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.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/884 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-884
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.