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Regulation 1 Citation, commencement, extent and application

Original text. Later amendments are not shown.

(1)

These Regulations may be cited as the Companies (Directors’ Report) (Payment Reporting) Regulations 2025.

(2)

These Regulations come into force on 1st January 2026.

(3)

These Regulations extend to England and Wales, Northern Ireland and Scotland.

(4)

These Regulations have effect in respect of a company’s financial year beginning on or after 1st January 2026.