(1) The duty under subsection (2) applies during the period when an election under section 167A is in force.
(2) The company must deliver to the registrar -
(a) any information of which the company would during that period have been obliged to give notice under section 167, had the election not been in force, and
(b) any statement that would have had to accompany such a notice.
(3) The information (and any accompanying statement) must be delivered as soon as reasonably practicable after the company becomes aware of the information and, in any event, no later than the time by which the company would have been required under section 167 to give notice of the information.
(4) If default is made in complying with this section, an offence is committed by -
(b) every officer of the company who is in default.
For this purpose a shadow director is treated as an officer of the company.
(5) A person guilty of an offence under this section is liable on summary conviction -
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