{
  "url": "https://openlegislation.uk/companies-audit-investigations-and-community-enterprise-act-2004/section-40A",
  "json_url": "https://openlegislation.uk/companies-audit-investigations-and-community-enterprise-act-2004/section-40A.json",
  "legislation": "ukpga/2004/27",
  "legislation_title": "Companies (Audit, Investigations and Community Enterprise) Act 2004",
  "legislation_url": "https://openlegislation.uk/companies-audit-investigations-and-community-enterprise-act-2004",
  "path": "section/40A",
  "kind": "section",
  "number": "40A",
  "heading": "Becoming a community interest company: Northern Ireland charities",
  "text": "(1) A company that is a Northern Ireland charity may not become a community interest company.\n(2) If a company that is a Northern Ireland charity purports to become a community interest company , the Commissioners of Her Majesty’s Revenue and Customs may apply to the High Court for an order quashing any altered certificate of incorporation under section 38A.",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 40A inserted (6.4.2007) by The Companies Act 2006 (Commencement No. 2, Consequential Amendments, Transitional Provisions and Savings) Order 2007 (S.I. 2007/1093), art. 1(3), Sch. 4 para. 11 (with art. 11(1))"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 40A(2) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1941), art. 1(2), Sch. 1 para. 230(3)(a) (with art. 10)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 40A(2) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1941), art. 1(2), Sch. 1 para. 230(3)(b) (with art. 10)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "S. 40A heading substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1941), art. 1(2), Sch. 1 para. 230(2) (with art. 10)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2004/27/section/40A",
    "retrieved_at": "2026-10-29T09:16:59.566027+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}