F1PART 8BTrading profits taxable at the Northern Ireland rate
Annotations:
Amendments (Textual)
CHAPTER 8Intangible fixed assets
Pre-commencement assets
357OIGoodwill
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.
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