884Internally-generated goodwill: time of creation
This section has no associated Explanatory Notes
For the purposes of section 882 (application of this Part to assets created or acquired on or after 1 April 2002) internally-generated goodwill is treated as created before (and not on or after) 1 April 2002 if the business in question was carried on at any time before 1 April 2002 by the company or a related party.