This draft legislation is about restricting corporation tax relief where a company acquires internally generated goodwill.
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This measure will be introduced in Finance Bill 2015 and have effect from 3 December 2014, subject to Royal Assent. It will apply to all transfers on or after 3 December 2014 unless made pursuant to an unconditional obligation entered into before that date.
A Tax Information and Impact Note for this measure has been published at Corporation Tax: restricting relief for internally generated goodwill transfers.