Companies Act 2014 section 737

Restoration on application to Registrar

Section 737 sets out the procedure by which a dissolved company can be restored to the Companies Register through an administrative application to the Registrar, including who may apply, the time limits, and the conditions that must be met.

• A former member or officer of a dissolved company may apply to the Registrar for restoration within 12 months of dissolution, provided the Registrar believes the strike-off has disadvantaged the applicant
• All outstanding annual returns must be filed and various compliance requirements — including having an EEA-resident director, a registered office, a company secretary, and up-to-date director notifications — must be satisfied within 15 months of dissolution
• Where the strike-off was initiated by the Revenue Commissioners or related to beneficial ownership failures, written confirmation of no objection must be obtained from Revenue or the Registrar of Beneficial Ownership respectively before restoration can proceed
• Once restored, the company is treated as if it had never been struck off, but restoration does not affect rights or liabilities arising from debts, obligations, or contracts entered into during the period between dissolution and restoration, unless a court orders otherwise