Strike-off relates to a company being struck-off the Register at which point the company no longer exists as a legal entity.
- Voluntary strike-off is where the company itself actively seeks to be struck-off the Register. An option generally used by dormant non-trading companies.
- Involuntary strike-off where the company is forced into strike-off. An option generally used by Revenue Commissioners or by the Company Registrar for non-filing of Annual Returns.
Provided there are valid reasons individuals who feel they have been aggrieved or in any other demonstrable manner left at a substantial disadvantage due to the strike-off may seek restoration of that Company up to twenty years from the date it was struck-off.
Should such a request be upheld the Directors of record at the time the company was struck-off would be responsible for restoring the company to the Register.
- Voluntary Strike off is where the Company requests the Registrar to remove the company from the Register. This is generally an option used by non-trading companies.
- Involuntary Strike-off is where the Registrar strikes the company off the Register in circumstances which include company having no directors, failure to meet with filing requirements, etc.
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