On an acquisition of a business, the difference between the value of the assets acquired and the price paid (if positive), see Financial Reporting Standard (FRS) 10. Certain countries (for example, the Netherlands, Germany and Italy) give tax relief for the amortisation of purchased goodwill. In the Autumn 2018 Budget, it was announced that a limited relief for purchased goodwill would be introduced in the UK with effect from 1 April 2019. For more information on purchased goodwill, see Practice note, Intangible property: tax: Definition of "intangibles" and "goodwill" and Background to the taxation of IP.