{
  "url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1992/schedule-5/paragraph-4",
  "json_url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1992/schedule-5/paragraph-4.json",
  "legislation": "uksi/1992/359",
  "legislation_title": "The Building Societies (Accounts and Related Provisions) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1992",
  "path": "schedule/5/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": "Aggregate amount of directors' emoluments",
  "text": "(1) The aggregate amount of directors' emoluments shall be shown.\n(2) In subparagraph (1), “directors' emoluments” means the emoluments paid to or receivable by any person in respect of\n(a) his services as a director of the society, or\n(b) his services while director of the society—\n(i) as director of any of its associated bodies\n(ii) otherwise in connection with the management of the affairs of the society or any of its associated bodies.\n(3) There shall also be shown, separately, the aggregate amount within subparagraph 2(a) and 2(b)(i) and the aggregate amount within subparagraph 2(b)(ii).\n(4) For the purposes of this paragraph the “emoluments” of a person include—\n(a) fees and percentages,\n(b) sums paid by way of expenses allowance (so far as those sums are chargeable to United Kingdom income tax),\n(c) contributions paid in respect of him under any pension scheme, and\n(d) the estimated money value of any other benefits received by him otherwise than in cash, and emoluments in respect of a person’s accepting office as director shall be treated as emoluments in respect of his services as director.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "rev. in Pt.",
      "affecting": "uksi/1994/2459",
      "affecting_title": "The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 1994"
    },
    {
      "type": "added",
      "affecting": "uksi/1994/2459",
      "affecting_title": "The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 1994"
    },
    {
      "type": "amended",
      "affecting": "uksi/1994/2459",
      "affecting_title": "The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 1994"
    },
    {
      "type": "replaced (by paras (4)(4A))",
      "affecting": "uksi/1994/2459",
      "affecting_title": "The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 1994"
    },
    {
      "type": "added",
      "affecting": "uksi/1994/2459",
      "affecting_title": "The Building Societies (Accounts and Related Provisions) (Amendment) Regulations 1994"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/359/schedule/5/paragraph/4",
    "retrieved_at": "2026-10-29T14:28:48.730066+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}