Part 8Intangible fixed assets
Chapter 16Pre-FA 2002 assets etc
When assets are treated as created or acquired
884F1... Goodwill: time of creation
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.