- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (13/09/1999)
- Gwreiddiol (Fel y'i Deddfwyd)
Companies Act 1985
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Rhagor o Adnoddau
Changes over time for: Paragraph 17
No versions valid at: 13/09/1999
Alternative versions:
- 01/08/2002- Amendment
- 13/09/1999
Point in time - Stop date 06/04/2008- Amendment
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Point in time view as at 13/09/1999. This version of this provision is not valid for this point in time.
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Companies Act 1985, Paragraph 17 is up to date with all changes known to be in force on or before 27 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Yn ddilys o 01/08/2002
17(1)For the purposes of this Schedule emoluments paid or receivable or share options granted in respect of a person’s accepting office as a director shall be treated as emoluments paid or receivable or share options granted in respect of his services as a director.
(2)Where a pension scheme provides for any benefits that may become payable to or in respect of a person to be whichever are the greater of—
(a)such benefits determined by or under the scheme as are money purchase benefits in relation to the person; and
(b)such retirement benefits determined by or under the scheme to be payable to or in respect of the person as are not money purchase benefits in relation to the person,
the company may assume for the purposes of this Schedule that those benefits will be money purchase benefits in relation to the person, or not, according to whichever appears more likely at the end of the relevant financial year.
(3)In determining for the purposes of this Schedule whether a pension scheme is a money purchase scheme in relation to a person or a defined benefit scheme in relation to a person, any death in service benefits provided for by the scheme shall be disregarded.
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