{
  "url": "https://openlegislation.uk/customs-traders-accounts-and-records-regulations-1995/schedule-1/paragraph-2n2",
  "json_url": "https://openlegislation.uk/customs-traders-accounts-and-records-regulations-1995/schedule-1/paragraph-2n2.json",
  "legislation": "uksi/1995/1203",
  "legislation_title": "The Customs Traders (Accounts and Records) Regulations 1995",
  "legislation_url": "https://openlegislation.uk/customs-traders-accounts-and-records-regulations-1995",
  "path": "schedule/1/paragraph/2n2",
  "kind": "paragraph",
  "number": "2",
  "heading": "Notes of interpretation",
  "text": "In note 1 above “anything” includes—\n(a) an item described in Schedule 2 to these Regulations containing the information which is expressly or impliedly described in paragraphs 1 to 15 above or which is obtained for a purpose described in those paragraphs; and\n(b) anything which is commonly called or referred to as an account or a report.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/1203/schedule/1/paragraph/2n2",
    "retrieved_at": "2026-10-29T13:10:09.517238+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."
}