11. After section 40 insert—
“Existing companies: Northern Ireland charities
40A.—(1) A company that is a Northern Ireland charity may not become a community interest company.
(2) If a company that is a Northern Ireland charity purports by special resolution to change its name to comply with section 33, the Commissioners of Her Majesty’s Revenue and Customs may apply to the High Court for an order quashing any altered certificate of incorporation under Article 38(6) of the 1986 Order.”.