1052. Annual return in respect of cells
(1) Section 778 (duty to deliver annual returns) shall not apply to a cell of a cell company.
(2) However, the cell company must—
(a) include in its annual return the information required by sections 778 to 782 (inclusive) in respect of each cell of the company, and
(b) in respect of each of its cells — deliver to the Registrar a copy of so much of its annual return as relates to the cell.
(3) If a cell company fails to comply with subsection (2), a contravention of these Regulations is committed by it.
(4) The information specified in section 782 (contents of annual return: information about shareholders) which is contained in any annual return made by a cell company in respect of any cell shall not be made available by the Registrar to any person who is not a member or a director or the secretary of such cell.
(5) A cell company who commits the contravention referred to in subsection (3) shall be liable to a level 2 fine.