PART XXIIICOMPANIES INCORPORATED OUTSIDE NORTHERN IRELAND CARRYING ON BUSINESS IN NORTHERN IRELAND

CHAPTER IREGISTRATION, ETC.

Application of this Part640

1

This Part applies to—

a

a company incorporated outside Northern Ireland which after the commencement of this Order, establishes a place of business in Northern Ireland, and

b

a company so incorporated which has, before the commencement of this Order, established a place of business in Northern Ireland and continues to have an established place of business in Northern Ireland at the commencement of this Order.

2

A company to which this Part applies is in this Order referred to as a “Part XXIII company”.