Section 343 of the Companies Act 2014 (“the Act”) has introduced a new mechanism for companies that have missed the deadline for filing an Annual Return to the Companies Registration Office (“the CRO”).
As and from the 1st October 2016 new High Court Rules S.I. No. 255/2016 - Rules of the Superior Courts (Chancery and Non-Jury Actions: Pre-trial procedures) 2016 (“SI255”) were due to come into operation, however their implementation has been temporarily suspended.
The Residential Tenancies (Amendment) Act 2015 (“the Act”) was enacted in 2015 and certain sections of the Act are now in force. Great care should be taken, as the commencement of some sections, but not all, has taken place.