F140A.F2Becoming a community interest company: Northern Ireland charities
(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 F3to become a community interest company , 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 F4section 38A.