Ireland · Winding up, strike off and restoration
Voluntary strike off, the power to obtain information and restoration to the register
the Companies Act 2014 · sections 729, 731, 735 and 737 to 740
Where the problem is
Strike off is conditional, and the conditions are cumulative. A company may apply to the Registrar to be struck off only if the circumstances relating to the company are such as to give rise to the position section 731(1)(a) describes, together with the other conditions the subsection lists. A company that applies while a liability or an outstanding filing remains has not met them, and the application will not stand.
Restoration undoes the strike off completely, which is the point most often misunderstood. Subject to a supplementary order made under section 742(c), a company restored is deemed to have continued in existence as if it had not been struck off (section 738(3)). Obligations that accrued during the period of dissolution therefore accrued to a company that is now treated as having existed throughout.
What the Companies Act 2014 requires
Sections 729, 731 and 735 govern voluntary strike off, the conditions for it and the Registrar's power to obtain information. The power to obtain information is exercised against the company and its officers, so a strike off application does not close the file on the people behind it.
Sections 737 to 740 govern restoration to the register, the persons who may apply, the periods within which an application may be made and the effect of restoration. The court may make a supplementary order under section 742(c) that qualifies the deemed continuity, so restoration is not always a return to the exact prior position.
The tool that solves it
Files 113 and 114 of the IE-COMPANY package cover this situation. File 113 works through the strike off application, each condition in section 731(1) and the information the Registrar may require. File 114 works through restoration: who applied, on what basis, within what period, what the order provided and what obligations accrued during the period of dissolution.
This situation is covered by these files from the pack IE-COMPANY
- File 113 · Voluntary strike off and the power to obtain information
- File 114 · Restoration of a company to the register
Files for this situation
Free · this situation only
The working files named above cover this situation. You take them from your free ComplianceSME account when this situation arises, and you come back to the site for the next situation.
You take the starter pack first: PRINT_ME_FIRST.pdf, the training file T_TRAIN, the four volumes of the reference file T_HELP, and File 1, which builds the ENTITY_PASSPORT.md that the other files require. The situations open in your account once you have taken the starter pack.
Take the files for this situationThe free system
Free · with a free account
The ComplianceSME system for the Companies Act 2014 is free. It needs a free ComplianceSME account and runs inside your own Claude account. It holds 215 working files, the training file, the reference file in four volumes, the regulation analysis, the final review with the gap analysis, and the report assembly. You take the starter pack first, and after that the files for one situation at a time, as each situation arises.
The starter pack holds PRINT_ME_FIRST.pdf, the training file T_TRAIN, the four volumes of the reference file T_HELP, and File 1, which builds the ENTITY_PASSPORT.md that every other working file requires. Print PRINT_ME_FIRST.pdf and read it before any other file.
The system runs in your own Claude account. Upload the files, type START, and the system asks you one question at a time until it has built your documentation, citing the section at every point.
Take the starter packComplianceSME tracks the Companies Act 2014 and issues update files through the membership, so that you are never working from a superseded version. Membership