Part 5 U.K. Enterprise investment scheme

Chapter 8 U.K. Supplementary and general

Interpretation U.K.

[F1 256B Meaning of “specified Northern Ireland company” U.K.

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.]

Textual Amendments

F1 S. 256B inserted (6.4.2026) by Finance Act 2026 (c. 11), s. 14(7)(8)