Qualifying companies
9.—(1) An unlimited company incorporated in Northern Ireland is a qualifying company for the purposes of these Regulations if each of its members is—
(a)a limited company, or
(b)another unlimited company, or a Scottish firm, each of whose members is a limited company.
(2) Any reference in paragraph (1) to a limited company or another unlimited company includes a reference to any comparable undertaking incorporated in or formed under the law of any country or territory outside Northern Ireland and any reference in that paragraph to a Scottish firm includes a reference to any comparable undertaking formed under the law of any country or territory outside the United Kingdom.