735. (1) Where a company has been struck off the register under section 733(1) on any of the grounds set out in section 726(a) to (c), the F556[Authority may, by notice to the directors of the company, require those persons to produce to the Authority] a statement of affairs of the company in accordance with this section.

(2) The persons to whom a notice is sent under subsection (1) shall, within the period specified in the notice in that behalf, produce to the F556[Authority] a statement of affairs of the company that complies with subsection (3).

(3) The statement of affairs shall—

(a) be in the prescribed form (if any);

(b) be verified by an affidavit;

(c) contain the following information in respect of the company as at the date of dissolution:

(i) particulars of its assets, debts and liabilities;

(ii) the names and addresses of its creditors;

(iii) particulars of securities given by the company, including the name of the secured creditor in each case and the date on which the security was given;

(iv) such further or other information as may be prescribed or that the F556[Authority] may reasonably require.

(4) On the application of the F556[Authority], the court may require a person who has made a statement under subsection (2) to appear before it and answer on oath any question relating to the content of the statement.

(5) A person who fails to comply with subsection (2) shall be guilty of a category 3 offence.