(1) Where an order is made by the Court under Regulation 42(1)(a) (as applied by Regulation 65), a certified copy of the order shall forthwith be delivered to the Registrar for registration in accordance with Regulation 67 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 division has been delivered to the Registrar.

(3) Where an order is made in respect of a cross-border division by an authority designated by an EEA state other than the State for the purposes of Article 160o(1) of the Directive and the dividing company is an Irish company, the Irish dividing company shall deliver a copy of that order to the Registrar for registration within 14 days after the date on which it was made.

(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.