(1) A company's register of secretaries must contain the following particulars in the case of a body corporate, or a firm that is a legal person under the law by which it is governed -
(b) registered or principal office;
(c) in the case of a limited company that is a UK-registered company, the registered number;
(d) in any other case, particulars of -
(i) the legal form of the company or firm and the law by which it is governed, and
(ii) if applicable, the register in which it is entered (including details of the state) and its registration number in that register.
(2) If all the partners in a firm are joint secretaries it is sufficient to state the particulars that would be required if the firm were a legal person and the firm had been appointed secretary.