# Corporation Tax Act 2010, Section 357OI: Goodwill


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.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/357OI (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-357OI
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.