There are currently no known outstanding effects for the Companies (Audit, Investigations and Community Enterprise) Act 2004, Section 40A.
(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]. ]
Textual Amendments
F1S. 40A inserted (6.4.2007) by The Companies Act 2006 (Commencement No. 2, Consequential Amendments, Transitional Provisions and Savings) Order 2007 (S.I. 2007/1093), art. 1(3), Sch. 4 para. 11 (with art. 11(1))
F2S. 40A heading substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1941), art. 1(2), Sch. 1 para. 230(2) (with art. 10)
F3Words in s. 40A(2) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1941), art. 1(2), Sch. 1 para. 230(3)(a) (with art. 10)
F4Words in s. 40A(2) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1941), art. 1(2), Sch. 1 para. 230(3)(b) (with art. 10)
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