420 Duty to prepare directors' remuneration report
Companies Act 2006 | Legislation

Chapter 6
Quoted Companies [and Traded Companies]: Directors' Remuneration Report

420  Duty to prepare directors' remuneration report

(1)     The directors of a quoted company[, or of a traded company (as defined by section 360C) that is not a quoted company,] must prepare a directors' remuneration report for each financial year of the company.

(2)     In the case of failure to comply with the requirement to prepare a directors' remuneration report, every person who—

(a)     was a director of the company immediately before the end of the period for filing accounts and reports for the financial year in question, and

(b)     failed to

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