17AGAAdditional information about organisations receiving amounts under reportable consultancy or reportable non‑consultancy contracts

#### 17AGA Additional information about organisations receiving amounts under reportable consultancy or reportable non‑consultancy contracts (1) For the purposes of paragraph 17AD(daa), this section sets out additional information for the period that is to be included in the annual report about: (a) reportable consultancy contracts; and (b) reportable non‑consultancy contracts. Additional information about organisations receiving amounts under reportable consultancy contracts (2) The annual report must include: (a) if 5 or more organisations received amounts under reportable consultancy contracts during the period—both of the following: (i) the names of the organisations who received the 5 largest shares of the entity’s total expenditure on such contracts during the period, and the total amounts they received; (ii) the name of any organisation that, during the period, received one or more amounts under one or more such contracts equal in total to at least 5% of the entity’s total expenditure on such contracts during the period, and the total amount the organisation received; or (b) otherwise—the name of any organisation that, during the period, received one or more amounts under one or more reportable consultancy contracts, and the total amount the organisation received. Additional information about organisations receiving amounts under reportable non‑consultancy contracts (3) The annual report must include: (a) if 5 or more organisations received amounts under reportable non‑consultancy contracts during the period—both of the following: (i) the names of the organisations who received the 5 largest shares of the entity’s total expenditure on such contracts during the period, and the total amounts they received; (ii) the name of any organisation that, during the period, received one or more amounts under one or more such contracts equal in total to at least 5% of the entity’s total expenditure on such contracts during the period, and the total amount the organisation received; or (b) otherwise—the name of any organisation that, during the period, received one or more amounts under one or more reportable non‑consultancy contracts, and the total amount the organisation received.