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Companies Act 2006
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- UK Public General Acts
- 2006 c. 46
- Part 15
- Chapter 6
- Section 421
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Version Superseded: 01/10/2013
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- 20/01/2007- Amendment
- 25/04/2013- Amendment
- 25/04/2013
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421Contents of directors' remuneration reportU.K.
This section has no associated Explanatory Notes
(1)The Secretary of State may make provision by regulations as to—
(a)the information that must be contained in a directors' remuneration report,
(b)how information is to be set out in the report, and
(c)what is to be the auditable part of the report.
(2)Without prejudice to the generality of this power, the regulations may make any such provision as was made, immediately before the commencement of this Part, by Schedule 7A to the Companies Act 1985 (c. 6).
[F1(2A)The regulations must provide that any information required to be included in the report as to the policy of the company with respect to the making of remuneration payments and payments for loss of office (within the meaning of Chapter 4A of Part 10) is to be set out in a separate part of the report.]
(3)It is the duty of—
(a)any director of a company, and
(b)any person who is or has at any time in the preceding five years been a director of the company,
to give notice to the company of such matters relating to himself as may be necessary for the purposes of regulations under this section.
(4)A person who makes default in complying with subsection (3) commits an offence and is liable on summary conviction to a fine not exceeding level 3 on the standard scale.
Textual Amendments
F1S. 421(2A) inserted (25.4.2013 for specified purposes) by Enterprise and Regulatory Reform Act 2013 (c. 24), ss. 79(1), 103(1)(i)
Modifications etc. (not altering text)
C1Ss. 418-469 applied (with modifications) (1.10.2009) by The Unregistered Companies Regulations 2009 (S.I. 2009/2436), regs. 3-5, Sch. 1 para. 10 (with transitional provisions and savings in regs. 7, 9, Sch. 2)
Commencement Information
I1S. 421 wholly in force at 6.4.2008; s. 421 not in force at Royal Assent, see s. 1300; s. 421 in force for specified purposes at 20.1.2007 by S.I. 2006/3428, art. 3(3) (subject to art. 5, Sch. 1 and with arts. 6, 8, Sch. 5); s. 421 in force at 6.4.2008 by S.I. 2007/3495, art. 3(1)(d) (with arts. 7, 12, Sch. 4 paras. 6-8)
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