{
  "url": "https://openlegislation.uk/community-interest-company-regulations-2005/schedule-4A/paragraph-3",
  "json_url": "https://openlegislation.uk/community-interest-company-regulations-2005/schedule-4A/paragraph-3.json",
  "legislation": "uksi/2005/1788",
  "legislation_title": "The Community Interest Company Regulations 2005",
  "legislation_url": "https://openlegislation.uk/community-interest-company-regulations-2005",
  "path": "schedule/4A/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": "Sums paid to third parties in respect of directors’ services",
  "text": "(1) There must be shown the aggregate amount of any consideration paid to or receivable by third parties for making available the services of any person—\n(a) as a director of the company, or\n(b) while director of the company—\n(i) as director of any of its subsidiary undertakings, or\n(ii) otherwise in connection with the management of the affairs of the company or any of its subsidiary undertakings.\n(2) In sub-paragraph (1)—\n(a) the reference to consideration includes benefits otherwise than in cash, and\n(b) in relation to such consideration the reference to its amount is to the estimated money value of the benefit.\nThe nature of any such consideration must be disclosed.\n(3) For the purposes of this paragraph a “third party” means a person other than—\n(a) the director, a person connected with the director, or body corporate controlled by the director, or\n(b) the company or any of its subsidiary undertakings.",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 4A inserted (7.8.2018 with application in accordance with reg. 1(3) of the amending S.I.) by The Companies (Miscellaneous Reporting) Regulations 2018 (S.I. 2018/860), reg. 1(3), Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/1788/schedule/4A/paragraph/3",
    "retrieved_at": "2026-11-09T03:31:00.086408+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."
}