{
  "url": "https://openlegislation.uk/draft-companies-miscellaneous-reporting-regulations-2018/regulation-10",
  "json_url": "https://openlegislation.uk/draft-companies-miscellaneous-reporting-regulations-2018/regulation-10.json",
  "legislation": "ukdsi/2018/9780111170298",
  "legislation_title": "The Companies (Miscellaneous Reporting) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/draft-companies-miscellaneous-reporting-regulations-2018",
  "path": "regulation/10",
  "kind": "regulation",
  "number": "10",
  "heading": "Amendment of Schedule 5",
  "text": "(1) Schedule 5 (information about benefits of directors) is amended as follows.\n(2) For paragraph 13(1) substitute—\n“13. (1) In this Schedule—\n“pension scheme” means a retirement benefits scheme within the meaning given by section 150(1) of the Finance Act 2004 which is—\n(a) one in which the company participates, or\n(b) one to which the company paid a contribution during the financial year; and\n“retirement benefits” means relevant benefits within the meaning given by section 393B of the Income Tax (Earnings and Pensions) Act 2003 read as if subsection (2) were omitted.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2004 c.12."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2003 c.1; substituted by section 249 of the Finance Act 2004 (c.12) and amended by paragraph 629 of Schedule 1 to the Income Tax (Trading and Other Income) Act 2005 (c.5)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2018/9780111170298/regulation/10",
    "retrieved_at": "2026-10-30T15:04:25.969884+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."
}