{
  "url": "https://openlegislation.uk/draft-companies-miscellaneous-reporting-regulations-2018/regulation-22",
  "json_url": "https://openlegislation.uk/draft-companies-miscellaneous-reporting-regulations-2018/regulation-22.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/22",
  "kind": "regulation",
  "number": "22",
  "heading": "Amendment of regulation 26",
  "text": "In regulation 26 (general - community interest company report)—\n(a) in paragraph (1) for sub-paragraph (c) substitute—\n“(c) directors’ remuneration information.”, and\n(b) after paragraph (1) insert—\n“(1A) In paragraph (1)(c) “directors’ remuneration information” means—\n(a) in the case of a company to which the Small Companies and Groups (Accounts and Directors’ Report) Regulations 2008 apply, the information specified in Schedule 4A to these Regulations;\n(b) in the case of a company to which the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 apply, the information specified in Schedule 5 to those Regulations, save that the information specified in Part 2 of that Schedule need only be given in the case of a company which is not a quoted company.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2008/409, see regulation 2(3)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2018/9780111170298/regulation/22",
    "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."
}