In regulation 26 (general - community interest company report) -

(a) in paragraph (1) for sub-paragraph (c) substitute -

"(c) directors’ remuneration information.", and

(b) after paragraph (1) insert -

"(1A) In paragraph (1)(c) "directors’ remuneration information" means -

(a) in the case of a company to which the Small Companies and Groups (Accounts and Directors’ Report) Regulations 2008 [S.I. 2008/409, see regulation 2(3).] apply, the information specified in Schedule 4A to these Regulations;

(b) in the case of a company to which the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 apply, the information specified in Schedule 5 to those Regulations, save that the information specified in Part 2 of that Schedule need only be given in the case of a company which is not a quoted company."