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Delivery to the registrar of documents in legible form.
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248.—(1) This section applies to the delivery to the registrar under any provision of the Companies Acts of documents in legible form.
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(2) The document must—
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(a) state in a prominent position the registered number of the company to which it relates,
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(b) satisfy any requirements prescribed for the purposes of this section as to the form and content of the document, and
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(c) conform to such requirements as may be prescribed for the purpose of enabling the registrar to copy the document.
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(3) If a document is delivered to the registrar which does not comply with the requirements of this section, he may serve on the person by whom the document was delivered (or, if there are two or more such persons, on any of them) a notice indicating the respect in which the document does not comply.
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(4) Where the registrar serves such notice, then, unless a replacement document—
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(a) is delivered to him within 14 days after the service of the notice, and
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(b) complies with the requirement of this section or is not rejected by him for failure to comply with those requirements,
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the original document shall be deemed not to have been delivered to him.
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(5) For the purposes of any provision imposing a penalty for failure to deliver a document, so far as it imposes a penalty for continued contravention, no account shall be taken of the period between the delivery of the original document and the end of the period of 14 days after the service of the registrar's notice under subsection (3).
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(6) Regulations made for the purposes of this section may make different provision as to the form and content of the document with respect to different descriptions of document.
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(7) Every regulation made under this section shall be laid beforeeach House of the Oireachtas as soon as may be after it is made and if a resolution annulling the regulation is passed by either such House within the next twenty-one days on which that House has sat after the regulation is laid before it, the regulation shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.
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(8) In this section, “document” includes any periodic account, abstract, statement or return required to be delivered to the registrar.
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