The Principal Act is hereby amended by inserting after section 332 the following new section -
"332A. Annual return.
(1) A foreign company shall lodge with the Registrar once in every calendar year a return in the form prescribed by regulations made up to the date of its annual general meeting.
(2) The return shall be lodged within a period of one month after the date to which it is made up or within such further period as the Registrar, in special circumstances, allows.".