Paragraph 57F Meaning of “specified Northern Ireland company”F1

In the EMI code, 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

F1: Sch. 5 para. 57F and cross-heading inserted (6.4.2026) by Finance Act 2026 (c. 11), s. 13(7)(9)

F1: Sch. 5 paras. 57A-57E and cross-heading inserted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 220, 222