This section applies where the registrar of companies receives—
The registrar shall, on receipt of the final account and statement or the notice ..., forthwith register them or it on receipt of the notice and any statement sent under section 172(10), forthwith register it or them; and, subject, as follows, at the end of the period of 3 months beginning with the day of the registration of the final account or notice ..., the company shall be dissolved.
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The Secretary of State may, on the application of the official receiver or any other person who appears to the Secretary of State to be interested, give a direction deferring the date at which the dissolution of the company is to take effect for such period as the Secretary of State thinks fit.
An appeal to the court lies from any decision of the Secretary of State on an application for a direction under subsection (3).
Subsection (3) does not apply in a case where the winding-up order was made by the court in Scotland, but in such a case the court may, on an application by any person appearing to the court to have an interest, order that the date at which the dissolution of the company is to take effect shall be deferred for such period as the court thinks fit.
If a person without reasonable excuse fails to deliver a copy as required by subsection (6), he is liable to a fine and, for continued contravention, to a daily default fine.