884F1... Goodwill: time of creationU.K.
For the purposes of section 882 (application of this Part to assets created or acquired on or after 1 April 2002) F2... goodwill is treated as created [F3—
(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.]
Textual Amendments
F1Words 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)
F2Words 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)
F3Words 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)