# Income Tax Act 2007, Section 331C: Meaning of “specified Northern Ireland company”


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.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/331C (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-331C
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.