# Companies Act 1985, Paragraph 3

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

(1) The emoluments of the chairman shall be shown.
(2) The “chairman” means the person elected by the directors to be chairman of their meetings, and includes a person who, though not so elected, holds an office (however designated) which in accordance with the company’s constitution carries with it functions substantially similar to those discharged by a person so elected.
(3) Where there has been more than one chairman during the year, the emoluments of each shall be stated so far as attributable to the period during which he was chairman.
(4) The emoluments of a person need not be shown if his duties as chairman were wholly or mainly discharged outside the United Kingdom.

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Source: https://www.legislation.gov.uk/ukpga/1985/6/schedule/6/paragraph/3 (the official version)
Page: https://openlegislation.uk/companies-act-1985/schedule-6/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.