2. The amounts to be shown under heads (a) and (b) 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 member or in respect of his services, while a member, as a director of any subsidiary or otherwise in connection with the management of the affairs of the board or any subsidiary thereof; and
(b)shall include all relevant sums paid by 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.