time before (i) the date it is required to lodge its annual return after the end of the period referred to under section
618(3); or (ii) the expiry of 180 days after the end of the period referred to under section 618(3), whichever is the earlier;
or (b) within such longer period as the Registrar may allow.
Section 618(10) of CA2016, inter alia
, provides that unless a company has filed a notice of its share capital under
sections 618(8) or 618(9), the Registrar may for the purposes of the records maintained by him adopt, as the share
capital of the company, the aggregate value of the shares issued by the company as that value appears in the
Registrar’s records immediately after the end of the period referred to in section 618(8)(a) of CA2016.