Some £1.4m is also due to Gammell, according to the company, because as he is no longer chief executive he is entitled to his contractual entitlement for the year – salary, benefits and bonus for 2010/11.
The NAO, which triggered the current row with its initial report, revealed this week in a supplementary note that £2.9m in payments by the broadcaster between 2006 and 2012 went beyond contractual entitlement.
But he says Thompson did not get a penny more than his contractual entitlement.
The trust conceded Entwistle had been paid double the contractual entitlement.
This included an unexplained additional payment on top of his contractual entitlement, worth £50,100.
Under British tax law, bonuses that are part of a contractual entitlement have to be paid on the due date.
"The real question about the pension for Fred Goodwin is not the debate about whether you should undo a contractual entitlement.
Water, as a public good, should be a responsibility of government; its allocation to users should be made a contractual entitlement that is both temporary and tradable.
The men will walk away with their full contractual entitlement, which in Taylor-Smith's case is a year's pay.
