StatuteIncome Tax Act 2007

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

Text of the provision Official document

Meaning of “specified Northern Ireland company” 331C 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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