Regulation 22 Amendment of regulation 26
In regulation 26 (general - community interest company report)—
in paragraph (1) for sub-paragraph (c) substitute—
“(c)directors’ remuneration information.”, and
after paragraph (1) insert—
“(1A)In paragraph (1)(c) “directors’ remuneration information” means—
(a)in the case of a company to which the Small Companies and Groups (Accounts and Directors’ Report) Regulations 2008f1 apply, the information specified in Schedule 4A to these Regulations;
(b)in the case of a company to which the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 apply, the information specified in Schedule 5 to those Regulations, save that the information specified in Part 2 of that Schedule need only be given in the case of a company which is not a quoted company.”
Annotations
Footnotes
- f1
-
S.I. 2008/409, see regulation 2(3).