(1) In this section -
''group auditor'' means the auditor carrying out the audit of group accounts;
''relevant undertaking'' means -
(b) an undertaking referred to in Regulation 6 of the 1993 Regulations;
''remuneration'' includes benefits in kind and payments in cash.
(2) Subject to subsection (5), a relevant undertaking shall disclose in the notes to its annual accounts relating to each financial year the following information:
(a) the remuneration for all work in each category specified in subsection (3) that was carried out -
(i) for the relevant undertaking;
(ii) in respect of that financial year,
by the auditor of the relevant undertaking;
(b) the remuneration for all work in each category specified in subsection (3) that was carried out -
(i) for the relevant undertaking;
(ii) in respect of the preceding financial year,
by the auditor of the relevant undertaking;
(c) where all or part of the remuneration referred to in paragraph (a) or (b) is in the form o