# Income Tax (Earnings and Pensions) Act 2003, Paragraph 57F: Meaning of “specified Northern Ireland company”


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.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/schedule/5/paragraph/57F (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-5/paragraph-57F
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.