Schedule 5, Part 3 Supplementary Provisions (paras. 6-15)
General nature of obligations
(1) This Schedule requires information to be given only so far as it is contained in the company’s books and papers or the company has the right to obtain it from the persons concerned.
(2) For the purposes of this Schedule any information is treated as shown if it is capable of being readily ascertained from other information which is shown.
Provisions as to amounts to be shown
(1) The following provisions apply with respect to the amounts to be shown under this Schedule.
(2) The amount in each case includes all relevant sums, whether paid by or receivable from the company, any of the company’s subsidiary undertakings or any other person.
(3) References to amounts paid to or receivable by a person include amounts paid to or receivable by a person connected with him or a body corporate controlled by him (but not so as to require an amount to be counted twice).
(4) Except as otherwise provided, the amounts to be shown for any financial year are -
(a) the sums receivable in respect of that year (whenever paid), or
(b) in the case of sums not receivable in respect of a period, the sums paid during that year.