# Companies (Audit, Investigations and Community Enterprise) Act 2004, Section 40A: Becoming a community interest company: Northern Ireland charities

Extent: E+W+S

(1) A company that is a Northern Ireland charity may not become a community interest company.
(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.

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Source: https://www.legislation.gov.uk/ukpga/2004/27/section/40A (the official version)
Page: https://openlegislation.uk/companies-audit-investigations-and-community-enterprise-act-2004/section-40A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.