Section 494(3)

The regulations may— provide that “remuneration” includes sums paid in respect of expenses; apply to benefits in kind as well as to payments of money, and require the disclosure of the nature of any such benefits and their estimated money value; apply to services provided for associates of a company as well as to those provided for a company; define “associate” in relation to an auditor and a company respectively.

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