# The Companies (Directors’ Report) (Payment Reporting) Regulations 2025, Introduction: Introductory text


Draft Regulations laid before Parliament under section 473(3) and 1290 of the Companies Act 2006, for approval by resolution of each House of Parliament.
COMPANIES
Made ***
Coming into force 1st January 2026
The Secretary of State makes these Regulations in exercise of the powers conferred by sections 416(4) and 1292(1) of the Companies Act 2006.
In accordance with sections 473(3) and 1290 of the Companies Act 2006, a draft of this instrument has been laid before Parliament and approved by a resolution of each House of Parliament.

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Source: https://www.legislation.gov.uk/ukdsi/2025/9780348274219/introduction (the official version)
Page: https://openlegislation.uk/draft-companies-directors-report-payment-reporting-regulations-2025/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.