10(1)The following applies with respect to the amounts to be shown under [this Part of this Schedule].
(2)The amount in each case includes all relevant sums paid by or receivable from—
(a)the company; and
(b)the company’s subsidiary undertakings; and
(c)any other person,
except sums to be accounted for to the company or any of its subsidiary undertakings or, by virtue of sections 314 and 315 of this Act (duty of directors to make disclosure on company takeover; consequence of non-compliance), to past or present members of the company or any of its subsidiaries or any class of those members.
(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)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).
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