{
  "url": "https://openlegislation.uk/companies-act-1985/schedule-7A/paragraph-7",
  "json_url": "https://openlegislation.uk/companies-act-1985/schedule-7A/paragraph-7.json",
  "legislation": "ukpga/1985/6",
  "legislation_title": "Companies Act 1985",
  "legislation_url": "https://openlegislation.uk/companies-act-1985",
  "path": "schedule/7A/paragraph/7",
  "kind": "paragraph",
  "number": "7",
  "heading": "Share options",
  "text": "(1) The directors’ remuneration report shall contain, in respect of each person who has served as a director of the company at any time in the relevant financial year, the information specified in paragraph 8.\n(2) Sub-paragraph (1) is subject to paragraph 9 (aggregation of information to avoid excessively lengthy reports).\n(3) The information specified in paragraphs (a) to (c) of paragraph 8 shall be presented in tabular form in the report.\n(4) In paragraph 8 “share option”, in relation to a person, means a share option granted in respect of qualifying services of the person.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1985/6/schedule/7A/paragraph/7",
    "retrieved_at": "2026-10-29T10:00:40.159612+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."
}