S. 331C inserted (6.4.2026) by Finance Act 2026 (c. 11), s. 15(8)(9)

http://www.legislation.gov.uk/ukpga/2007/3/section/331CIncome Tax Act 2007An Act to restate, with minor changes, certain enactments relating to income tax; and for connected purposes.texttext/xmlenStatute Law Database2026-08-13Expert Participation2026-07-15Income Tax Act 2007s. 788(7)Legal Services Act 2007Sch. 21 para. 161(b)s. 29192193s. 211(2)art. 2(h)Part 6Venture capital trustsChapter 6Supplementary and generalSupplementary
331CMeaning 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.