Articles 15 (1) and 39.
1.—(1) In a statement under this Schedule there shall be shown, so far as the information is contained in the board's books and papers or the board has the right to obtain it from the persons concerned,—N.I.
(a)the aggregate amount of the members' emoluments;
(b)with respect to all the members, the number (if any) who had no emoluments or whose several emoluments amounted to not more than £5,000 and, by reference to each pair of adjacent points on a scale whereon the lowest point is £5,000 and the succeeding ones are successive integral multiples of £5,000, the number (if any) whose several emoluments exceeded the lower point but did not exceed the higher;
(c)the aggregate amount of the emoluments of persons in the board's employment;
(d)by reference to each pair of adjacent points on a scale whereon the lowest point is £10,000 and the succeeding ones are successive integral multiples of £5,000 beginning with that in the case of which the multiplier is three, the number (if any) of persons in the board' employment whose several emoluments exceeded the lower point but did not exceed the higher.
(2) The Department may by order amend sub-paragraph (1) by substituting for any sum of money for the time being mentioned therein such other sum as may be specified in the order.
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.
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.
4. The amounts to be shown under this Schedule for any year shall be the sums receivable in respect of that year, whenever paid, or, in the case of sums not receivable in respect of a period, the sums paid during that year.N.I.
5. Where it is necessary so to do for the purpose of making any distinction required by this Schedule in any amount to be shown thereunder, the board may apportion any payments between the matters in respect of which they have been paid or are receivable in such manner as it thinks appropriate.N.I.
6. In this Schedule—N.I.
“emoluments”, in relation to a member or a person in the employment of the board, includes fees and percentages, any sums paid by way of expenses allowance in so far as those sums are charged to United Kingdom income tax and the estimated money value of any other benefits received by him otherwise than in cash;
“subsidiary” means a body corporate in which the board holds more than half in nominal value of the equity share capital.