Related Commentary  Related HMRC Manuals


In s. 884, in the heading, the words “internally-generated” before “goodwill” omitted by FA 2009, s. 70(5)(c) with effect for accounting periods beginning on or after 22 April 2009. In relation to such accounting periods, the amendment is to be treated as always having had effect. For accounting periods straddling 22 April 2009, the part of the period falling before that date and the part falling on or after that date are treated as separate accounting periods (FA 2009, s. 70(7), (8)).

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