Section 256B | Meaning of “specified Northern Ireland company”

For the purposes of this Part, a “specified Northern Ireland company” means a company that—^F1

(a)has its registered office in Northern Ireland, and^F1

(b)carries on a trade involving—^F1

(i)a trade in goods, or^F1

(ii)the generation, transmission, distribution, supply, wholesale trade or cross-border exchange of electricity.^F1