The Companies (Directors' Remuneration and Audit) (Amendment) Regulations 2025
Part 2 of these Regulations amends the Companies Act 2006 (c. 46) and the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 (S.I. 2008/410) to revoke, or revoke and replace, changes made by regulations 1 to 23 and 25 to 33 of the Companies (Directors’ Remuneration Policy and Directors’ Remuneration Report) Regulations 2019 (S.I. 2019/970) which relate to company directors’ remuneration. The provisions being amended by Part 2 of these Regulations are secondary retained EU law within the meaning of section 11(2) of the Retained EU Law (Revocation and Reform) Act 2023 (c. 28).
Lifecycle
Department
Made
31 Mar 2025
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In force
11 May 2025
Enabling power
the 2023 Act The Secretary of State makes these Regulations in exercise of the powers conferred by sections 421(1), 468(1) and (2), 1241(2)(c) and 1246 of the Companies Act 2006and section 14(1) and (2) of the Retained EU Law (Revocation and Reform) Act 2023 (“”). The Secretary of State is a relevant national authority for the purposes of section 14(1) and (2) of the 2023 Act. The requirements of paragraph 6(2) of Schedule 5 to the 2023 Act (relating to the appropriate Parliamentary procedure for these Regulations) have been satisfied.
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