(1) Where an order is made by the Court under Regulation 20(1)(a), a certified copy of the order shall forthwith be delivered to the Registrar for registration in accordance with Regulation 22 by such officer of the Court as the Court may direct.

(2) Where the Registrar receives a copy of an order of the Court under paragraph (1), the Registrar shall, within 14 days after the date of that delivery, cause to be published in the CRO Gazette notice that a copy of an order of the Court confirming the conversion has been delivered to the Registrar.

(3) Where an order is made in respect of an Irish converting company for the purposes of Article 86o(1) of the Directive, the Irish converting company shall -

(a) deliver a copy of that order to the Registrar for registration within 14 days after the date on which it was made, and

(b) specify, in writing to the Registrar, the effective date.

(4) Where a company fails to comply with paragraph (3), the company and every officer of it who is in default shall be guilty of an offence.