# Companies Act 1985, Paragraph 7: Share options

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

(1) The directors’ remuneration report shall contain, in respect of each person who has served as a director of the company at any time in the relevant financial year, the information specified in paragraph 8.
(2) Sub-paragraph (1) is subject to paragraph 9 (aggregation of information to avoid excessively lengthy reports).
(3) The information specified in paragraphs (a) to (c) of paragraph 8 shall be presented in tabular form in the report.
(4) In paragraph 8 “share option”, in relation to a person, means a share option granted in respect of qualifying services of the person.

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Source: https://www.legislation.gov.uk/ukpga/1985/6/schedule/7A/paragraph/7 (the official version)
Page: https://openlegislation.uk/companies-act-1985/schedule-7A/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.