Section 412(2)

The matters about which information may be required include— gains made by directors on the exercise of share options; benefits received or receivable by directors under long-term incentive schemes; payments for loss of office (as defined in section 215); benefits receivable, and contributions for the purpose of providing benefits, in respect of past services of a person as director or in any other capacity while director; consideration paid to or receivable by third parties for making available the services of a person as director or in any other capacity while director.

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Source: legislation.gov.uk · retrieved 2026-09-04