Companies Act 2014 section 1301

Application to external companies of certain provisions of Parts 1 to 14

Section 1301 deals with how certain provisions of Parts 1 to 14 of the Companies Act 2014 are extended to apply to external companies (that is, foreign companies) that have established a branch in Ireland.

• An external company with a branch established in Ireland (whether before or after commencement of this section, provided the branch has not since closed) is treated as a "relevant external company" subject to specific Irish company law obligations
• The rules on registration of charges over property in Ireland (Part 7) apply to relevant external companies, but only if the company has first complied with its filing obligations under the external companies registration rules
• The prohibition on undischarged bankrupts acting as directors or secretaries applies to relevant external companies, and Parts 13 (investigations) and 14 (compliance and enforcement) also apply, with certain modifications
• Where Parts 13 and 14 apply to a relevant external company, the company's principal place of business in Ireland is treated as its registered office, and only creditors whose debts arise from the company's Irish business may apply for a court-appointed investigation

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