92. Statement Of Capital Required Where Company Already Has Share Capital
(1) A company which on re-registration under section 91 (issue of certificate of incorporation on re-registration) already has allotted share capital must within 14 days after the re-registration deliver a statement of capital to the Registrar.
(2) This does not apply if the information which would be included in the statement has already been sent to the Registrar in–
(a) a statement of capital and initial shareholdings (see section 7 (statement of capital and initial shareholdings)), or
(b) a statement of capital contained in a confirmation statement (see section 781 (contents of confirmation statement: information about shares and share capital)).
(3) The statement of capital must state with respect to the company’s share capital on re-registration–
(a) the total number of shares of the company,
(b) for each class of shares–
(i) prescribed particulars of the rights attached to the shares,
(ii) the total number of shares of that class, and
(iii) the amount paid up and the amount (if any) unpaid on each share.
(4) If default is made in complying with this section, a contravention of these Regulations is committed by–
(a) the company, and
(b) every officer of the company who is in default.
(5) A person who commits the contravention referred to in subsection (4) shall be liable to a level 3 fine.