{
  "url": "https://openlegislation.uk/company-accounts-disclosure-of-directors-emoluments-regulations-1997/regulation-1",
  "json_url": "https://openlegislation.uk/company-accounts-disclosure-of-directors-emoluments-regulations-1997/regulation-1.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": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation, commencement and interpretation",
  "text": "(1) These Regulations may be cited as the Company Accounts (Disclosure of Directors' Emoluments) Regulations 1997.\n(2) These Regulations shall come into force on 31st March 1997 and shall have effect as respects companies' financial years ending on or after that date.\n(3) In these Regulations—\n“the Act” means the Companies Act 1985;\n“Schedule 6” means Schedule 6 to the Act (disclosure of information: emoluments and other benefits of directors and others).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Schedule 6 was substituted by section 6(4) of, and Schedule 4 to, the Companies Act 1989 (c. 40) and subsequently modified in a manner not material to these Regulations."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/570/regulation/1",
    "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."
}