# The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008, Paragraph 27: Supplementary


(1) This Schedule applies in relation to debentures as it applies in relation to shares.
(2) “Pension scheme” means any scheme for the provision of benefits consisting of or including relevant benefits for or in respect of employees or former employees; and “relevant benefits” means any pension, lump sum, gratuity or other like benefit given or to be given on retirement or on death or in anticipation of retirement or, in connection with past service, after retirement or death.
(3) In sub-paragraph (2) of this paragraph and in paragraph 25(2) “employee” and “employer” are to be read as if a director of an undertaking were employed by it.

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Source: https://www.legislation.gov.uk/ukdsi/2008/9780110806303/schedule/4/paragraph/27 (the official version)
Page: https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-4/paragraph-27
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.