Regulation 8 Information about directors’ benefits: remuneration (Companies Act or IAS individual or group accounts: quoted and unquoted companies)
(1)
Companies Act or IAS individual or group accounts must comply with the provisions of Schedule 5 to these Regulations as to information about directors’ remuneration to be given in notes to the company’s accounts.
(2)
In Schedule 5—
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Part 1 contains provisions applying to quoted and unquoted companies,
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Part 2 contains provisions applying only to unquoted companies, and
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Part 3 contains supplementary provisions.