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Paragraph 11 Auditors

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

The amount of the remuneration of the association’s auditors in their capacity as such.

(2)

The amount of any remuneration received or receivable by the association’s auditors or their associates in respect of services other than those of auditors in their capacity as such.

(3)

This paragraph applies in relation to benefits in kind as to payments in cash, and in relation to any such benefit references to its amount are to its estimated money value; and the nature of such benefits shall be shown.

(4)

In this paragraph—

  • “associate” has the same meanings as in section 390B of the Companies Act 1985f1; and

  • “remuneration” includes sums paid in respect of expenses.

Annotations

Footnotes

f1

Section 390B was inserted by section 121 of the Companies Act 1989.