(1) The Secretary of State may make provision by regulations as to—
(a) the information that must be contained in a directors' remuneration report,
(b) how information is to be set out in the report, and
(c) what is to be the auditable part of the report.
(2) Without prejudice to the generality of this power, the regulations may make any such provision as was made, immediately before the commencement of this Part, by Schedule 7A to the Companies Act 1985 (c 6).
[(2A) The regulations must provide that any information required to be included in the
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