(1) The Secretary of State may make provision by regulations requiring information to be given in notes to a company's annual accounts about directors' remuneration.
(2) The matters about which information may be required include—
(a) gains made by directors on the exercise of share options;
(b) benefits received or receivable by directors under long-term incentive schemes;
(c) payments for loss of office (as defined in section 215);
(d) 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;
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