Tax Relief on Goodwill Amortisation

 Hello there

I have a situation, where an LLP has purchased goodwill (from an unconnected party) in Nov 2009.  If the LLP is incorporated, and we go for the incorporation relief route (s162).  This means the base cost of the goodwill on transfer will be nil. The goodwill will be shown on the balance sheet of the company at the market value.  My question is - can we amortise the goodwill and can the company get corporation tax relief on the goodwill amortisation?

Please your help will be appreciated.