Sch 5 para 15 Other minor definitions
(1) In this Schedule— “ net value ”, in relation to any assets received or receivable by a director, means value after deducting any money paid or other value given by the director in respect of those assets; “ qualifying services ”, in relation to any person, means his services as a director of the company, and his services while director of the company— as director of any of its subsidiary undertakings; or otherwise in connection with the management of the affairs of the company or any of its subsidiary undertakings. (2) References in this Schedule to a person being “connected” with a director, and to a director “controlling” a body corporate, are to be construed in accordance with sections 252 to 255 of the 2006 Act. (3) For the purposes of this Schedule, remuneration paid or receivable or share options granted in respect of a person's accepting office as a director are treated as emoluments paid or receivable or share options granted in respect of his services as a director.