(1) The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 [S.I. 2008/410 to which there are amendments not relevant to these Regulations.] ("the 2008 Regulations") are amended as follows.

(2) Regulation 11 (directors' remuneration report (quoted companies)) is amended as follows -

(a) after paragraph (1) insert -

"(1A) The document setting out a revised directors' remuneration policy in accordance with section 422A of the 2006 Act must contain the information specified in Schedule 8 to these Regulations, and must comply with any requirements in that Schedule as to how that information is to be set out.";

(b) omit paragraph (2); and

(c) in regulation 11(3) for the words from "the part" to "Part 3" substitute "the information set out in the report as identified in Part 5".