StatuteIncome Tax (Earnings and Pensions) Act 2003

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

Text of the provision Official document

Meaning of “specified Northern Ireland company” 57F 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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