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Version status: Repealed | Document consolidation status: Updated to reflect all known changes
Version date: 1 June 2015 - onwards
  Version 3 of 3    

191. Particulars of directors' salaries and payments to be given in accounts.

Repealed from 1 June 2015

(1) In any accounts of a company laid before the annual general meeting or in a statement annexed thereto, there shall, subject to and in accordance with the provisions of this section, be shown so far as the information is contained in the company's books and papers or the company has the right to obtain it from the persons concerned -

(a) the aggregate amount of the directors' emoluments;

(b) the aggregate amount of directors' or past-directors' pensions; and

(c) the aggregate amount of any compensation to directors or past-directors in respect of loss of office.

(2) The amount to be shown under paragraph (a) of subsection (1) -

(a) shall include any emoluments paid to or receivable by any person in respect of his services as director of the company or in respect of his services, while director of the company, as director of any subsidiary thereof or otherwise in connection with the management of the affairs of the company or any subsidiary thereof; and

(b) shall distinguish bet

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