36.—(1) Any person who lodges with the Registrar, for the purposes of section 197(1) of the Act, an annual return of a company having a share capital shall ensure, and shall confirm in the applicable form for the return —
(a)
where he is an officer of the company, that the particulars of the company referred to in the Eighth Schedule to the Act and contained in the return are accurate and up-to-date as at the relevant date; or
(b)
where he is not an officer of the company, that he has confirmed with an officer of the company that the particulars of the company referred to in the Eighth Schedule to the Act and contained in the return are accurate and up-to-date as at the relevant date.
(2) Any person who lodges with the Registrar, for the purposes of section 197(5) of the Act, an annual return of a company not having a share capital shall ensure, and shall confirm in the applicable form for the return —
(a)
where he is an officer of the company, that the particulars of the company referred to in regulation 39(1)(a) and contained in the return are accurate and up-to-date as at the relevant date; or
(b)
where he is not an officer of the company, that he has confirmed with an officer of the company that the particulars of the company referred to in regulation 39(1)(a) and contained in the return are accurate and up-to-date as at the relevant date.
(3) In this regulation, “relevant date” means a date specified by the person who lodges the annual return, being a date which is not more than 14 days before the date of lodgment of the return.