{
  "url": "https://openlegislation.uk/draft-companies-directors-report-payment-reporting-regulations-2025",
  "json_url": "https://openlegislation.uk/draft-companies-directors-report-payment-reporting-regulations-2025.json",
  "id": "ukdsi/2025/9780348274219",
  "title": "The Companies (Directors’ Report) (Payment Reporting) Regulations 2025",
  "short_title": "Companies (Directors’ Report) (Payment Reporting) 2025",
  "long_title": "These Regulations make changes to the reporting requirements in the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 (the “2008 Regulations”) to require large companies to report information about their payment practices and performance within Directors’ Reports. These Regulations extend to the whole of the United Kingdom reflecting the extent of the Companies Act 2006 (the “2006 Act”).",
  "citation": "Draft 2025, ISBN 9780348274219",
  "type": "ukdsi",
  "year": "2025",
  "number": "9780348274219",
  "version": "current",
  "date": null,
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/draft-companies-directors-report-payment-reporting-regulations-2025/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement, extent and application",
      "url": "https://openlegislation.uk/draft-companies-directors-report-payment-reporting-regulations-2025/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Amendment to the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008",
      "url": "https://openlegislation.uk/draft-companies-directors-report-payment-reporting-regulations-2025/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Amendment of regulation 10 (directors’ report)",
      "url": "https://openlegislation.uk/draft-companies-directors-report-payment-reporting-regulations-2025/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Amendment of regulation 14 (review)",
      "url": "https://openlegislation.uk/draft-companies-directors-report-payment-reporting-regulations-2025/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Insertion of Part 9 of Schedule 7",
      "url": "https://openlegislation.uk/draft-companies-directors-report-payment-reporting-regulations-2025/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/draft-companies-directors-report-payment-reporting-regulations-2025/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/draft-companies-directors-report-payment-reporting-regulations-2025/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2025-07-17",
      "size": 210738,
      "url": "https://openlegislation.uk/draft-companies-directors-report-payment-reporting-regulations-2025/pdf/ukdsi_9780348274219_en.pdf",
      "source_url": "https://www.legislation.gov.uk/ukdsi/2025/9780348274219/pdfs/ukdsi_9780348274219_en.pdf"
    },
    {
      "title": "UK Draft Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2025-07-17",
      "size": 45745,
      "url": "https://openlegislation.uk/draft-companies-directors-report-payment-reporting-regulations-2025/pdf/ukdsiem_9780348274219_en_001.pdf",
      "source_url": "https://www.legislation.gov.uk/ukdsi/2025/9780348274219/pdfs/ukdsiem_9780348274219_en_001.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2006/46",
      "title": "Companies Act 2006",
      "url": "https://openlegislation.uk/companies-act-2006",
      "provisions": [
        "section/416",
        "section/1292"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/draft-companies-directors-report-payment-reporting-regulations-2025/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/draft-companies-directors-report-payment-reporting-regulations-2025/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/draft-companies-directors-report-payment-reporting-regulations-2025/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2025/9780348274219",
    "retrieved_at": "2026-10-30T14:38:46.457932+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."
}