{
  "url": "https://openlegislation.uk/company-accounts-disclosure-of-directors-emoluments-regulations-1997",
  "json_url": "https://openlegislation.uk/company-accounts-disclosure-of-directors-emoluments-regulations-1997.json",
  "id": "uksi/1997/570",
  "title": "The Company Accounts (Disclosure of Directors' Emoluments) Regulations 1997",
  "short_title": "Company Accounts (Disclosure of Directors' Emoluments) 1997",
  "long_title": "These Regulations amend provisions in Part I of Schedule 6 to the Companies Act 1985 (c. 6) (“the 1985 Act”) relating to the disclosure of directors' emoluments or other benefits in the notes to a company’s annual accounts in respect of any financial year. They also make amendments to section 246 of the 1985 Act, as amended by the Companies Act 1985 (Accounts of Small and Medium-sized Companies and Minor Accounting Amendments) Regulations 1997 (S. I. 1997/220).",
  "citation": "S.I. 1997/570",
  "type": "uksi",
  "year": "1997",
  "number": "570",
  "version": "current",
  "date": "1997-03-04",
  "revised": false,
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  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/company-accounts-disclosure-of-directors-emoluments-regulations-1997/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
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      "number": "1",
      "heading": "Citation, commencement and interpretation",
      "url": "https://openlegislation.uk/company-accounts-disclosure-of-directors-emoluments-regulations-1997/regulation-1",
      "extent": null,
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    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Aggregate amount of directors' emoluments etc.",
      "url": "https://openlegislation.uk/company-accounts-disclosure-of-directors-emoluments-regulations-1997/regulation-2",
      "extent": null,
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    },
    {
      "path": "regulation/3",
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      "number": "3",
      "heading": "Details of highest paid director’s emoluments etc.",
      "url": "https://openlegislation.uk/company-accounts-disclosure-of-directors-emoluments-regulations-1997/regulation-3",
      "extent": null,
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    },
    {
      "path": "regulation/4",
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      "number": "4",
      "heading": "Excess retirement benefits of directors and past directors",
      "url": "https://openlegislation.uk/company-accounts-disclosure-of-directors-emoluments-regulations-1997/regulation-4",
      "extent": null,
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    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Compensation to directors for loss of office",
      "url": "https://openlegislation.uk/company-accounts-disclosure-of-directors-emoluments-regulations-1997/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Minor and consequential amendments",
      "url": "https://openlegislation.uk/company-accounts-disclosure-of-directors-emoluments-regulations-1997/regulation-6",
      "extent": null,
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    },
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      "path": "signature",
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      "heading": "Signature",
      "url": "https://openlegislation.uk/company-accounts-disclosure-of-directors-emoluments-regulations-1997/signature",
      "extent": null,
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    },
    {
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      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/company-accounts-disclosure-of-directors-emoluments-regulations-1997/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
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  "made_under": [
    {
      "id": "ukpga/1985/6",
      "title": "Companies Act 1985",
      "url": "https://openlegislation.uk/companies-act-1985",
      "provisions": [
        "section/257"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/company-accounts-disclosure-of-directors-emoluments-regulations-1997/changes.json",
  "changes_made_by": 0,
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  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/company-accounts-disclosure-of-directors-emoluments-regulations-1997/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/570",
    "retrieved_at": "2026-10-29T12:23:34.768500+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."
}