{
  "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-order-1992/schedule/paragraph-5",
  "json_url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-order-1992/schedule/paragraph-5.json",
  "legislation": "uksi/1992/512",
  "legislation_title": "The Registered Housing Associations (Accounting Requirements) Order 1992",
  "legislation_url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-order-1992",
  "path": "schedule/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": "Directors' emoluments",
  "text": "(1) The aggregate amount of any compensation paid to directors or past directors during the period of account in respect of loss of office (whether by retirement or otherwise) and the notes shall distinguish between compensation in respect of the office of director, whether of the association or any subsidiary and compensation in respect of other offices.\n(2) In sub-paragraph (1), “compensation” means compensation received or receivable for—\n(a) loss of office as director of the association, or\n(b) loss, while director of the association or in connection with his ceasing to be a director of it, of—\n(i) any other office in connection with the management of the association’s affairs, or\n(ii) any office as director or otherwise in connection with the management of the affairs of any subsidiary undertaking of the association;\nand includes benefits otherwise than in cash and, in relation to such compensation, references to its amount are to the estimated money value of the benefit.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/512/schedule/paragraph/5",
    "retrieved_at": "2026-10-29T14:27:24.144603+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."
}