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require
companies to provide information about payments in respect of
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directors’ and employees’
pensions. |
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Be
it enacted by the Queen’s most Excellent Majesty,
by and with the advice and |
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consent of the Lords Spiritual
and Temporal, and Commons, in this present |
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Parliament assembled, and
by the authority of the same, as follows:— |
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1 |
Provision
of information about companies’ contributions to directors’
and |
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The Companies Act 1985 (c. 6)
is amended, in Part 1 of Schedule 7, after |
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paragraph 5, by inserting— |
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“Contributions
to directors’ and employees’ pensions |
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5 |
5A |
The directors’
report shall contain particulars of the amounts paid by |
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the
company in the financial year in respect of— |
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(a) |
the pension of
each person who was a director of the |
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company
at any time in the financial year, and |
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(b) |
the pensions of
the employees of the company (other than the |
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10 |
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2 |
Short
title, commencement and extent |
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(a) |
may be cited as the Directors’
and Employees’ Pensions (Provision of |
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15 |
(b) |
comes into force at the end
of the period of two months beginning with |
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the day on which it is passed;
and |
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(c) |
does not extend to companies
registered or incorporated in Northern |
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