# The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008, Paragraph 15: Payments to past directors


The directors’ remuneration report must, for the relevant financial year, contain details of any payments of money or other assets to any person who was not a director of the company at the time the payment was made, but who had been a director of the company before that time, excluding—
(a) any payments falling within paragraph 16;
(b) any payments which are shown in the single total figure table;
(c) any payments which have been disclosed in a previous directors’ remuneration report of the company;
(d) any payments which are below a de minimis threshold set by the company and stated in the report;
(e) payments by way of regular pension benefits commenced in a previous year or dividend payments in respect of scheme interests retained after leaving office; and
(f) payments in respect of employment with or any other contractual service performed for the company other than as a director.

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Source: https://www.legislation.gov.uk/uksi/2008/410/schedule/8/paragraph/15 (the official version)
Page: https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-8/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.