1307. (1) For so long as a branch of an EEA company stands established in the State, every letter and order form that issues from or in respect of that branch shall bear the following particulars:

(a) the place of registration of the company and the number under which it is registered;

(b) the name of the company (if different from the name of its branch), its legal form and the address of its registered office;

(c) in the case of a company which is being wound up, the fact that that is so; and

(d) the fact that the branch is registered in the State and the number under which it is registered in the office of the Registrar.

(2) If on any foregoing letter or order form there is reference to the share capital of the EEA company, the company shall ensure that the reference is not stated otherwise than as a reference to the paid-up share capital of the company.

(3) For so long as a branch of a non-EEA company stands established in the State, every letter and order form that issues from or in respect of that branch shall bear the following particulars—

(a) the name of the company (if different from the name of its branch);

(b) if the law of the state in which the company is incorporated requires entry in a register, the place of registration of the company and the number under which it is registered; and

(c) the fact that the branch is registered in the State and the number under which it is registered in the office of the Registrar.

(4) If on any foregoing letter or order form there is reference to the share capital of the non-EEA company, the company shall ensure that the reference is not stated otherwise than as a reference to the paid-up share capital of the company.

(5) If subsection (1) or (2) is not complied with by an EEA company, the company and any officer of it who is in default shall be guilty of a category 3 offence.

(6) If subsection (3) or (4) is not complied with by a non-EEA company, the company and any officer of it who is in default shall be guilty of a category 3 offence.