COMPANIES ACT 1963 - SECTION 113 Registered office of company.
113.—(1) A company shall, as from the day on which it begins to carry on business or as from the fourteenth day after the date of its incorporation, whichever is the earlier, have a registered office in the State to which all communications and notices may be addressed.
(2) Notice of the situation of the registered office, and of any change therein, shall be given within 14 days after the date of the incorporation of the company or of the change, as the case may be, to the registrar of companies, who shall record the same.
The inclusion in the annual return of a company of a statement as to the address of its registered office shall not be taken to satisfy the obligation imposed by this subsection.
(3) If default is made in complying with this section, the company and every officer of the company who is in default shall be liable to a fine not exceeding £100.
(4) Proceedings in relation to an offence under this section may be brought and prosecuted by the registrar of companies.