(1) A company shall, at all times, have a registered office in the State to which all communications and notices may be addressed.
(2) Particulars of the situation of the company's registered office shall be specified in the statement delivered pursuant to section 3 of the Companies (Amendment) Act, 1982, prior to the incorporation of the company.
(3) Notice of any change in the situation of the registered office of a company shall be given within fourteen days after the date of the change to the registrar who shall record the same.
The inclusion in the annual return of a company of a statement as to the address of its registered office shall not be taken to satisfy the obligation imposed by this subsection.
(4) Where the memorandum of a company has been delivered to the registrar for registration under section 17 of the Principal Act prior to the commencement of the Companies (Amendment) Act, 1982, that company shall -
(a) as from the date on which it begins to carry on business,