# Companies Act 1985, Paragraph 16

Extent: E+W+S+N.I.

The accounts prepared by a company other than a holding company shall contain the particulars required by this Schedule of—
(a) any transaction or arrangement of a kind described in section 197, 198, 200, 201 or 203 of the Companies Act 2006 entered into by the company for a person who at any time during the financial year was a director of it or of its holding company or was connected with such a director;
(b) an agreement by the company to enter into any such transaction or arrangement for a person who at any time during the financial year was a director of the company or its holding company or was connected with such a director; and
(c) any other transaction or arrangement with the company in which a person who at any time during the financial year was a director of the company or of its holding company had, directly or indirectly, a material interest.

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Source: https://www.legislation.gov.uk/ukpga/1985/6/schedule/6/paragraph/16 (the official version)
Page: https://openlegislation.uk/companies-act-1985/schedule-6/paragraph-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.