Section 357OI | Goodwill

For the purposes of section 357OH(1) (pre-commencement asset), goodwill is treated as created—^F1

(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^F1

(b)on or after the commencement day in any other case.^F1