13.—(1) If an alteration is made in any of the particulars delivered under—
(a)regulation 6 (particulars of the company), or
(b)regulation 7 (particulars of the establishment),
the company must deliver to the registrar a return containing details of the alteration.
(2) Where a company has more than one UK establishment a return is required in respect of each UK establishment to which the alteration relates; but a return giving the registered numbers of more than one UK establishment is treated as a return in respect of each of them.
(3) An alteration in any of the particulars specified in regulation 6 (particulars of the company) is treated as relating to every UK establishment of the company.
(4) The details required of the alteration are—
(a)the particular that has been altered,
(b)details of the particular as altered, and
(c)the date on which the alteration was made.
(5) The return must also state—
(a)the company’s name,
(b)the company’s registered number, and
(c)the name (if different from the company’s name) and registered number of each UK establishment to which the return relates.
(6) The period allowed for delivery of the return is—
(a)in the case of an alteration of any of the particulars specified in regulation 6 (particulars of the company), 21 days after the date on which notice of the alteration in question could have been received in the United Kingdom in due course of post (if despatched with due diligence);
(b)in the case of an alteration of any of the particulars specified in regulation 7 (particulars of the establishment), 21 days after the alteration is made.