(1) A company that keeps an overseas branch register must keep available for inspection—
(a) the register, or
(b) a duplicate of the register duly entered up from time to time,
at the place in the United Kingdom where the company's main register is kept available for inspection.
(2) Any such duplicate is treated for all purposes of this Act as part of the main register.
(3) If default is made in complying with subsection (1), an offence is committed by—
(a) the company, and
(b) every officer of the company
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