Paragraph 3

The amounts to be shown under heads (c) and (d) of paragraph 1 (1)—

(a)

shall include any emoluments paid to or receivable by any person in respect of his services as a person in the employment of the board or a subsidiary thereof or as a director of a subsidiary thereof; and

(b)

shall include all relevant sums paid or receivable from—

(i)

the board; and

(ii)

the board's subsidiaries; and

(iii)

any other person;

except sums to be accounted for to the board or any of its subsidiaries.