(1) This section applies to overseas companies that are required to register particulars under section 1046.
(2) The Secretary of State may make provision by regulations requiring the delivery to the registrar of returns—
(a) by a company to which this section applies that—
(i) is being wound up, or
(ii) becomes or ceases to be subject to insolvency proceedings, or an arrangement or composition or any analogous proceedings;
(b) by the liquidator of a company to which this section applies.
(3) The regulations may specify—
(a) the circumstances in which a return is to be made,
(b) the particulars
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