# The Companies (Directors’ Report) (Payment Reporting) Regulations 2025, Regulation 4: Amendment of regulation 14 (review)


(1) Regulation 14 is amended as follows.
(2) In paragraph (1)—
(a) at the end of sub-paragraph (a)(ii), omit “and”;
(b) after sub-paragraph (a)(iii), insert—
“(iv) the Companies (Directors’ Report) (Payment Reporting) Regulations 2025, and”.
(3) After paragraph (4B), insert—
“(4C) The first report under paragraph (1)(a)(iv) must be published on or before the 6th April 2029.”.
(4) In paragraph (5), for “paragraphs (1)(a)(i) to (iii)”, substitute “paragraph (1)(a)(i) to (iv)”.

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Source: https://www.legislation.gov.uk/ukdsi/2025/9780348274219/regulation/4 (the official version)
Page: https://openlegislation.uk/draft-companies-directors-report-payment-reporting-regulations-2025/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.