SCHEDULES
SCHEDULE 6
F2PART IIF2LOANS, QUASI‐LOANS AND OTHER DEALINGS IN FAVOUR OF DIRECTORS
F316
The accounts prepared by a company other than a holding company shall contain the particulars required by this Schedule of—
a
any transaction or arrangement of a kind described in F4section 197, 198, 200, 201 or 203 of the Companies Act 2006 entered into by the company for a person who at any time during the financial year was a director of it or of its holding company, or was connected with such a director;
b
an agreement by the company to enter into any such transaction or arrangement for a person who at any time during the financial year was a director of the company or its holding company or was connected with such a director; and
c
any other transaction or arrangement with the company in which a person who at any time during the financial year was a director of the company or its holding company had, directly or indirectly, a material interest.
1990 NI 5