Companies Act 2014 section 1307

Disclosure on letters and order forms

Section 1307 sets out the information that branches of external companies (both EEA and non-EEA) must display on their letters and order forms, and the penalties for non-compliance.

• EEA company branches must show on all letters and order forms their registration details, company name and legal form, registered office address, winding-up status if applicable, and confirmation of branch registration in the State.
• Non-EEA company branches must show the company name (if different from the branch), registration details where required by their home country's law, and confirmation of branch registration in the State.
• Any reference to share capital on letters or order forms must be stated only as the paid-up share capital — this applies to both EEA and non-EEA companies.
• Failure to comply with these disclosure requirements is a category 3 offence for the company and any officer in default.