3. The amounts to be shown under heads (c) and (d) of paragraph 1 (1)—N.I.
(a)shall include any emoluments paid to or receivable by any person in respect of his services as a person in the employment of the board or a subsidiary thereof or as a director of a subsidiary thereof; and
(b)shall include all relevant sums paid or receivable from—
(i)the board; and
(ii)the board's subsidiaries; and
(iii)any other person;
except sums to be accounted for to the board or any of its subsidiaries.