(1) If a non-EEA company establishes a branch in the State, the same requirements under section 1302(1) and (2) as apply to an EEA company's doing so shall apply to the non-EEA company and, accordingly, section 1302(1) and (2) shall apply to the non-EEA company, but with the following modifications.
(2) Those modifications are that -
(a) the following paragraph shall be substituted for paragraph (e) of section 1302(2):
"(e) if the law of the state in which the company is incorporated requires entry in a register, the place of registration of the company and the number under which it is registered;";
and
(b) the following paragraphs shall be substituted for paragraph (h) of section 1302(2):
"(h) unless it is a credit or financial institution, copies of its latest accounting documents, that is to say the latest accounting documents -
(i) prepared in relation to a financial year of the company (in accordance with the laws of the state in which it is incorporated), and
(ii) made public (in
…