Where an election is made under section 128B (option to keep information on central register) at any time before the repeal of that section by the Economic Crime and Corporate Transparency Act 2023—
the company must enter in its register of members all of the information that it would have had to enter in that register if the election had never been made (but see subsection (2)), and
the duty imposed by paragraph (a) is to be treated as having been imposed by the provision which would have required the information to be entered on the register if the election had never been made.
Where, by virtue of section 128E(3)(a), (b) or (c), information delivered to the registrar while the election was in force did not include a date that, but for the election, the company would have had to enter in its register of members (a "relevant date"), the relevant date is to be treated as being the date recorded by the registrar under section 1081(1A).