(1) In this section, "qualifying indemnity provision" means—
(a) a qualifying third party indemnity provision; and
(b) a qualifying pension scheme indemnity provision.
(2) If, when a directors' report is approved, a qualifying indemnity provision(whether made by the company or otherwise) has effect for the benefit of one or more directors of the company, the directors shall state in the report that the provision has effect.
(3) If, at any time during the financial year to which a directors' report relates, a qualifying indemnity provision had effect for the benefit of one or more persons who were then directors of the company, the directors shall state in the report that the provision had effect at that time.
(4) If, when a directors' report is approved, a qualifying indemnity provision made by the company has effect for the benefit of one or more directors of an associated company, the directors shall state in the report that the provision has effect.
(5) If, at any time during the financial year to which a directors' report relates, a qualifying indemnity provision had effect for the benefit of one or more persons who were then directors of an associated company, the directors shall state in the report that the provision had effect at that time.
(a) a qualifying third party indemnity provision; and
(b) a qualifying pension scheme indemnity provision.
(2) If, when a directors' report is approved, a qualifying indemnity provision(whether made by the company or otherwise) has effect for the benefit of one or more directors of the company, the directors shall state in the report that the provision has effect.
(3) If, at any time during the financial year to which a directors' report relates, a qualifying indemnity provision had effect for the benefit of one or more persons who were then directors of the company, the directors shall state in the report that the provision had effect at that time.
(4) If, when a directors' report is approved, a qualifying indemnity provision made by the company has effect for the benefit of one or more directors of an associated company, the directors shall state in the report that the provision has effect.
(5) If, at any time during the financial year to which a directors' report relates, a qualifying indemnity provision had effect for the benefit of one or more persons who were then directors of an associated company, the directors shall state in the report that the provision had effect at that time.
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