(1) The Secretary of State may make provision by regulations requiring an overseas company—
(a) to deliver to the registrar for registration a return containing specified particulars, and
(b) to deliver to the registrar with the return specified documents.
(2) The regulations—
(a) must, in the case of a company other than a Gibraltar company, require the company to register particulars if the company opens a branch in the United Kingdom, and
(b) may, in the case of a Gibraltar company, require the company to register particulars if the company opens a branch in the
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