Part 5Enterprise investment scheme
Chapter 8Supplementary and general
Interpretation
F1256BMeaning of “specified Northern Ireland company”
For the purposes of this Part, 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.