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Section 331C Meaning of “specified Northern Ireland company”F1

For the purposes of this Part, a “specified Northern Ireland company” means a company that—

(a)

has its registered office in Northern Ireland, and

(b)

carries on a trade involving—

(i)

a trade in goods, or

(ii)

the generation, transmission, distribution, supply, wholesale trade or cross-border exchange of electricity.

Annotations

Textual amendments

F1

S. 331C inserted (6.4.2026) by Finance Act 2026 (c. 11), s. 15(8)(9)