# The Companies (Northern Ireland) Order 1986 (revoked), Paragraph 73

Extent: N.I.

A company shall be treated as an investment company for the purposes of this Part in relation to any financial year of the company if—
(a) during the whole of that year it was an investment company as defined by Article 274, and
(b) it was not at any time during that year prohibited under Article 273(4) (no distribution where capital profits have been distributed, etc.) from making a distribution by virtue of that Article.

---
Source: https://www.legislation.gov.uk/nisi/1986/1032/schedule/4/paragraph/73 (the official version)
Page: https://openlegislation.uk/companies-northern-ireland-order-1986-revoked/schedule-4/paragraph-73
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.