(1) Subject to subsection (2), every company to which this section applies shall, in all business letters on or in which the company's name appears and which are sent by the company to any person, state in legible characters in relation to every director the following particulars:
(a) his present Christian name, or the initials thereof, and present surname; and
(b) any former Christian names and surnames; and
(c) his nationality, if not Irish.
(2) If special circumstances exist which render it in the opinion of the Minister expedient that such an exemption should be granted, the Minister may, subject to such conditions as he may think fit, grant exemption from the obligations imposed by this section.
(3) This section shall apply to -
(a) every company registered under this Act or under the Companies (Consolidation) Act, 1908, unless it was registered before the 23rd day of November, 1916, and
(b) every company incorporated outside the State which has an established place of busine