This paragraph applies to an overseas company that has a UK establishment immediately before exit day.

If there are additional registrable particulars in respect of that establishment, the company must, within the period of three months beginning on exit day, deliver to the registrar a return containing those particulars.

The requirement in sub-paragraph (2) is to be treated, for the purposes of Part 2 of the Overseas Companies Regulations 2009, as a requirement of that Part.

The amendments made by paragraph 6 of Schedule 2 do not apply to the company until three months after exit day.

In this paragraph—

• “Additional registrable particulars” means such particulars as the company would be required to provide in a return under regulation 6 of the Overseas Companies Regulations 2009 were the company opening the establishment on the date of the return, to the extent that the company was not required already to deliver a return to the registrar containing those particulars before exit day;

• “UK establishment” has the same meaning as it has in the Overseas Companies Regulations 2009.