{
  "url": "https://openlegislation.uk/company-accounts-disclosure-of-directors-emoluments-regulations-1997/introduction",
  "json_url": "https://openlegislation.uk/company-accounts-disclosure-of-directors-emoluments-regulations-1997/introduction.json",
  "legislation": "uksi/1997/570",
  "legislation_title": "The Company Accounts (Disclosure of Directors' Emoluments) Regulations 1997",
  "legislation_url": "https://openlegislation.uk/company-accounts-disclosure-of-directors-emoluments-regulations-1997",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "COMPANIES\nMade 4th March 1997\nComing into force 31st March 1997\nThe Secretary of State in exercise of the powers conferred on him by section 257 of the Companies Act 1985 and of all other powers enabling him in that behalf hereby makes the following Regulations of which a draft has been laid before Parliament in accordance with section 257(2) of that Act and approved by a resolution of each House of Parliament:—",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1985 c. 6; section 257 was substituted by sections 1 and 20 of the Companies Act 1989 (c. 40)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/570/introduction",
    "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."
}