727. (1) The Registrar may give notice in accordance with section 728 of the Registrar’s intention to strike a company off the register on a ground set out in any of paragraphs (a) to (f) of section 726.

(2) The Registrar shall send the notice by registered post—

(a) except where paragraph (b) applies, to the company at its registered office,

(b) if the ground for striking off is that set out in section 726(d) or (e) and an individual is recorded in the office of the Registrar as the liquidator of the company, to the liquidator.

(3) The Registrar shall also send a copy of the foregoing notice by prepaid ordinary post to such persons, if any, as are recorded in the office of the Registrar as being current directors of the company but non-compliance with this subsection does not affect the validity of a notice that otherwise complies with subsection (1); the address to which a notice under this subsection is sent shall be the usual residential address, as recorded in the office of the Registrar, of the addressee concerned.

(4) Instead of giving a notice under subsection (1), the Registrar may publish a notice in the CRO Gazette containing the information required by section 728 if—

(a) the company has not, for 20 or more consecutive years, made an annual return as required by section 343 or the corresponding provision of the Act of 1963, and

(b) no notice of the situation of the registered office of the company has been given to the Registrar as required by section 50 or the corresponding provision of the prior Companies Acts.