Restoration
When a company is struck off and dissolved, it ceases to exist and cannot sue, be sued, or act. Any remaining assets vest in the Minister for Public Expenditure and Finance. Dissolved companies can be reinstated for specific purposes, such as addressing unresolved legal or property matters. Administrative restoration by the Companies Registration Office (CRO) is possible within 12 months of strike-off, provided conditions such as filing overdue returns and resolving tax obligations are met. Court restoration is available within 20 years, requiring applicants to satisfy the court that restoration is just and equitable and that all defaults are rectified.