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Companies Act 2006

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This is the original version (as it was originally enacted).

421Contents of directors' remuneration report

This sectionnoteType=Explanatory Notes has no associated

(1)The Secretary of State may make provision by regulations as to—

(a)the information that must be contained in a directors' remuneration report,

(b)how information is to be set out in the report, and

(c)what is to be the auditable part of the report.

(2)Without prejudice to the generality of this power, the regulations may make any such provision as was made, immediately before the commencement of this Part, by Schedule 7A to the Companies Act 1985 (c. 6).

(3)It is the duty of—

(a)any director of a company, and

(b)any person who is or has at any time in the preceding five years been a director of the company,

to give notice to the company of such matters relating to himself as may be necessary for the purposes of regulations under this section.

(4)A person who makes default in complying with subsection (3) commits an offence and is liable on summary conviction to a fine not exceeding level 3 on the standard scale.

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