{
  "url": "https://openlegislation.uk/companies-directors-remuneration-and-audit-amendment-regulations-2025/regulation-2",
  "json_url": "https://openlegislation.uk/companies-directors-remuneration-and-audit-amendment-regulations-2025/regulation-2.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": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Extent and application",
  "text": "(1) These Regulations extend to the United Kingdom.\n(2) The amendments made by regulation 4(1) apply in relation to a financial year of a company beginning on or after the day these Regulations come into force.\n(3) The amendments made by regulations 5, 6(1), 6(4), 6(5), 7(1), 7(2), 7(4), 8, 9, 10, 12(2), 12(3)(a) to (h) and 12(3)(m) apply in relation to accounts and reports for a financial year of a company beginning on or after the day these Regulations come into force.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2025/439/regulation/2",
    "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."
}