Section 357OI GoodwillF1
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.
Annotations
Textual amendments
- F1
Pt. 8B inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), s. 1