{
  "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1993/schedule-2/paragraph-5",
  "json_url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1993/schedule-2/paragraph-5.json",
  "legislation": "uksi/1993/487",
  "legislation_title": "The Registered Housing Associations (Accounting Requirements) (Scotland) Order 1993",
  "legislation_url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1993",
  "path": "schedule/2/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": "Directors' emoluments",
  "text": "(1) The aggregate amount of emoluments paid to or receivable by the directors of the association or, where no such emoluments are so paid or receivable, a statement to that effect.\n(2) The emoluments paid to or receivable by the highest paid director, excluding pension contributions.\n(3) The number of directors to whom emoluments (excluding pension contributions) were paid or receivable and whose emoluments fall within each of the following bands—\nnot more than £5,000,\nmore than £5,000 but not more than £10,000,\nmore than £10,000 but not more than £15,000,\nmore than £15,000, and so on in bands of £5,000.\n(4) In this paragraph “emoluments” means emoluments in respect of a director’s services as a director of the association or his services (while a director of the association) in connection with the management of its affairs or the affairs of any subsidiary undertaking of the association and includes—\n(a) fees and percentages;\n(b) sums paid by way of expenses allowance (so far as chargeable to United Kingdom tax);\n(c) contributions paid in respect of pensions except where otherwise stated; and\n(d) the estimated money value of any other benefits otherwise than in cash.\n(5) The total expenses reimbursed in so far as not chargeable to United Kingdom income tax.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affecting": "uksi/2001/3649",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001"
    },
    {
      "type": "words substituted",
      "affecting": "uksi/2001/3649",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/487/schedule/2/paragraph/5",
    "retrieved_at": "2026-10-29T14:03:34.349431+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."
}