(1) The Secretary of State may make provision by regulations requiring information to be given in notes to a company's annual accounts about directors' remuneration.
(2) The matters about which information may be required include -
(a) gains made by directors on the exercise of share options;
(b) benefits received or receivable by directors under long-term incentive schemes;
(c) payments for loss of office (as defined in section 215);
(d) benefits receivable, and contributions for the purpose of providing benefits, in respect of past services of a person as director or in any other capacity while director;
(e) consideration paid to or receivable by third parties for making available the services of a person as director or in any other capacity while director.
(3) Without prejudice to the generality of subsection (1), regulations under this section may make any such provision as was made immediately before the commencement of this Part by Part 1 of Schedule 6 to the Companies Act 1985 (
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