Section 110 CAMA 2020

Section 110 Companies and Allied Matters Act is about Location of register. It is under Chapter 6 (Membership of the Company) of PART B (Incorporation of Companies and Incidental Matters) of the Act.

Location of register

(1) The register of members shall be kept at the registered office of the company, except if the—
(a) work of making it up is done at another office of the company, it may be kept at that other office ; or
(b) company arranges with some other person for the making up of the register to be undertaken on behalf of the company by that person, it may be kept at the office of that other person at which the work is done, but the register shall not be kept in the case of a company registered in Nigeria at a place outside Nigeria.

(2) Every company shall send notice to the Commission of the change in location of the register, and a company is not bound to send notice under this subsection where the register has at all times since it came into existence or, in the case of a register in existence at the commencement of this Act, at all times since then, been kept at the registered office of the company.

(3) Where a company fails to comply with the provisions of subsection (2) within 28 days of the change of the location of the register, the company and every one of its officers are liable to—
(a) such penalties as the Commission shall specify by regulation ; and
(b) an additional daily default fine that the Commission shall specify by regulation.