A company which has entered into a liability limitation agreement must make such disclosure in connection with the agreement as the Secretary of State may require by regulations.
The regulations may provide, in particular, that any disclosure required by the regulations shall be made—
in a note to the company's annual accounts (in the case of its individual accounts) or in such manner as is specified in the regulations (in the case of group accounts), or
in the directors' report.
Regulations under this section are subject to negative resolution procedure.