{
  "url": "https://openlegislation.uk/companies-directors-remuneration-and-audit-amendment-regulations-2025/introduction",
  "json_url": "https://openlegislation.uk/companies-directors-remuneration-and-audit-amendment-regulations-2025/introduction.json",
  "legislation": "uksi/2025/439",
  "legislation_title": "The Companies (Directors' Remuneration and Audit) (Amendment) Regulations 2025",
  "legislation_url": "https://openlegislation.uk/companies-directors-remuneration-and-audit-amendment-regulations-2025",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "RETAINED EU LAW REFORM\nCOMPANIES\nAUDITORS\nSift requirements satisfied 18th March 2025\nMade 31st March 2025\nLaid before Parliament 3rd April 2025\nComing into force 11th May 2025\nThe Secretary of State makes these Regulations in exercise of the powers conferred by sections 421(1), 468(1) and (2), 1241(2)(c) and 1246 of the Companies Act 2006 and section 14(1) and (2) of the Retained EU Law (Revocation and Reform) Act 2023 (“the 2023 Act”).\nThe Secretary of State is a relevant national authority for the purposes of section 14(1) and (2) of the 2023 Act.\nThe requirements of paragraph 6(2) of Schedule 5 to the 2023 Act (relating to the appropriate Parliamentary procedure for these Regulations) have been satisfied.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2006 c. 46."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2023 c. 28."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "The term “relevant national authority” is defined in section 21(1) of the Retained EU Law (Revocation and Reform) Act 2023."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2025/439/introduction",
    "retrieved_at": "2026-10-28T21:17:40.795998+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."
}