{
  "url": "https://openlegislation.uk/eu-regulation-1977-2237",
  "json_url": "https://openlegislation.uk/eu-regulation-1977-2237.json",
  "id": "eur/1977/2237",
  "title": "Commission Regulation (EEC) No 2237/77 of 23 September 1977 amending Regulation No 118/66/EEC on the form of farm return to be used for the purpose of determining incomes of agricultural holdings (repealed)",
  "short_title": "Regulation (EEC) No 2237/77 amending Regulation No 118/66/EEC on the form of farm return to be used for the…",
  "long_title": "Commission Regulation (EEC) No 2237/77 of 23 September 1977 amending Regulation No 118/66/EEC on the form of farm return to be used for the purpose of determining incomes of agricultural holdings (repealed)",
  "citation": "EU Regulation No 2237/1977",
  "type": "eur",
  "year": "1977",
  "number": "2237",
  "version": "current",
  "date": "1977-09-23",
  "revised": false,
  "valid_from": null,
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/article-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/article-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/article-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/signature",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "annex/I",
      "kind": "annex",
      "number": "I",
      "heading": "LAYOUT OF FARM RETURN",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-I",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "annex/I/division/A",
      "kind": "division",
      "number": "A",
      "heading": "GENERAL INFORMATION ON THE HOLDING",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-I/division-A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I"
    },
    {
      "path": "annex/I/division/B",
      "kind": "division",
      "number": "B",
      "heading": "TYPE OF OCCUPATION",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-I/division-B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I"
    },
    {
      "path": "annex/I/division/D",
      "kind": "division",
      "number": "D",
      "heading": "NUMBER AND VALUE OF LIVESTOCK",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-I/division-D",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I"
    },
    {
      "path": "annex/I/division/E",
      "kind": "division",
      "number": "E",
      "heading": "LIVESTOCK PURCHASES AND SALES",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-I/division-E",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I"
    },
    {
      "path": "annex/I/division/F",
      "kind": "division",
      "number": "F",
      "heading": "COSTS",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-I/division-F",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I"
    },
    {
      "path": "annex/I/division/G",
      "kind": "division",
      "number": "G",
      "heading": "LAND AND BUILDINGS, DEADSTOCK AND CIRCULATING CAPITAL",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-I/division-G",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I"
    },
    {
      "path": "annex/I/division/H",
      "kind": "division",
      "number": "H",
      "heading": "DEBTS",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-I/division-H",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I"
    },
    {
      "path": "annex/I/division/I",
      "kind": "division",
      "number": "I",
      "heading": "VALUE ADDED TAX (VAT)",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-I/division-I",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I"
    },
    {
      "path": "annex/I/division/J",
      "kind": "division",
      "number": "J",
      "heading": "GRANTS AND SUBSIDIES",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-I/division-J",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I"
    },
    {
      "path": "annex/I/division/K",
      "kind": "division",
      "number": "K",
      "heading": "PRODUCTION (excluding animals) (headings 120 to 375)",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-I/division-K",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I"
    },
    {
      "path": "annex/I/division/L",
      "kind": "division",
      "number": "L",
      "heading": "QUOTAS AND OTHER RIGHTS",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-I/division-L",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I"
    },
    {
      "path": "annex/I/division/12",
      "kind": "division",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-I/division-12",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I"
    },
    {
      "path": "annex/I/division/N",
      "kind": "division",
      "number": "N",
      "heading": "DETAILS OF PURCHASES AND SALES OF LIVESTOCK",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-I/division-N",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I"
    },
    {
      "path": "annex/II",
      "kind": "annex",
      "number": "II",
      "heading": "DEFINITIONS AND INSTRUCTIONS IN RESPECT OF THE FARM RETURN",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "annex/II/division/I",
      "kind": "division",
      "number": "I",
      "heading": "GENERAL DEFINITIONS AND INSTRUCTIONS",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-I",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II"
    },
    {
      "path": "annex/II/division/II",
      "kind": "division",
      "number": "II",
      "heading": "DEFINITIONS AND INSTRUCTIONS IN RESPECT OF INDIVIDUAL ITEMS IN THE FARM RETURN",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II"
    },
    {
      "path": "annex/II/division/II/division/A",
      "kind": "division",
      "number": "A",
      "heading": "GENERAL INFORMATION ON THE HOLDING",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II"
    },
    {
      "path": "annex/II/division/II/division/A/division/1",
      "kind": "division",
      "number": "1",
      "heading": "Holding number",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-A/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/A"
    },
    {
      "path": "annex/II/division/II/division/A/division/2",
      "kind": "division",
      "number": "2",
      "heading": "Particulars concerning computer records",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-A/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/A"
    },
    {
      "path": "annex/II/division/II/division/A/division/3",
      "kind": "division",
      "number": "3",
      "heading": "Organisational form of the holding",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-A/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/A"
    },
    {
      "path": "annex/II/division/II/division/A/division/4",
      "kind": "division",
      "number": "4",
      "heading": "National sampling and weighting factors",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-A/division-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/A"
    },
    {
      "path": "annex/II/division/II/division/A/division/5",
      "kind": "division",
      "number": "5",
      "heading": "Location of the holding",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-A/division-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/A"
    },
    {
      "path": "annex/II/division/II/division/A/division/6",
      "kind": "division",
      "number": "6",
      "heading": "Category of holding",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-A/division-6",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/A"
    },
    {
      "path": "annex/II/division/II/division/A/division/7",
      "kind": "division",
      "number": "7",
      "heading": "Dates of closure of accounts and creation of the information medium",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-A/division-7",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/A"
    },
    {
      "path": "annex/II/division/II/division/A/division/8",
      "kind": "division",
      "number": "8",
      "heading": "Less-favoured area",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-A/division-8",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/A"
    },
    {
      "path": "annex/II/division/II/division/A/division/9",
      "kind": "division",
      "number": "9",
      "heading": "Other particulars concerning the holding",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-A/division-9",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/A"
    },
    {
      "path": "annex/II/division/II/division/B",
      "kind": "division",
      "number": "B",
      "heading": "TYPE OF OCCUPANCY OF UAA",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II"
    },
    {
      "path": "annex/II/division/II/division/B/division/10",
      "kind": "division",
      "number": "10",
      "heading": "UAA in owner occupation",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-B/division-10",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/B"
    },
    {
      "path": "annex/II/division/II/division/B/division/11",
      "kind": "division",
      "number": "11",
      "heading": "Rented UAA",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-B/division-11",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/B"
    },
    {
      "path": "annex/II/division/II/division/B/division/12",
      "kind": "division",
      "number": "12",
      "heading": "UAA in sharecropping",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-B/division-12",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/B"
    },
    {
      "path": "annex/II/division/II/division/C",
      "kind": "division",
      "number": "C",
      "heading": "LABOUR",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-C",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II"
    },
    {
      "path": "annex/II/division/II/division/C/division/A",
      "kind": "division",
      "number": "A",
      "heading": "Regular unpaid labour",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-C/division-A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/C"
    },
    {
      "path": "annex/II/division/II/division/C/division/A/division/13",
      "kind": "division",
      "number": "13",
      "heading": "Holder/manager",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-C/division-A/division-13",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/C/division/A"
    },
    {
      "path": "annex/II/division/II/division/C/division/A/division/14",
      "kind": "division",
      "number": "14",
      "heading": "Holder/not manager",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-C/division-A/division-14",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/C/division/A"
    },
    {
      "path": "annex/II/division/II/division/C/division/A/division/15",
      "kind": "division",
      "number": "15",
      "heading": "Manager/not holder",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-C/division-A/division-15",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/C/division/A"
    },
    {
      "path": "annex/II/division/II/division/C/division/A/division/16",
      "kind": "division",
      "number": "16",
      "heading": "Spouse(s) of holder(s)",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/C/division/A"
    },
    {
      "path": "annex/II/division/II/division/C/division/A/division/17",
      "kind": "division",
      "number": "17",
      "heading": "Other regular unpaid labour",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-C/division-A/division-17",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/C/division/A"
    },
    {
      "path": "annex/II/division/II/division/C/division/B",
      "kind": "division",
      "number": "B. 18",
      "heading": "Casual and seasonal unpaid labour",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-C/division-B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/C"
    },
    {
      "path": "annex/II/division/II/division/C/division/C",
      "kind": "division",
      "number": "C",
      "heading": "Regular paid labour",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-C/division-C",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/C"
    },
    {
      "path": "annex/II/division/II/division/C/division/C/division/19",
      "kind": "division",
      "number": "19",
      "heading": "Farm manager",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-C/division-C/division-19",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/C/division/C"
    },
    {
      "path": "annex/II/division/II/division/C/division/C/division/20",
      "kind": "division",
      "number": "20",
      "heading": "Others",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-C/division-C/division-20",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/C/division/C"
    },
    {
      "path": "annex/II/division/II/division/C/division/D",
      "kind": "division",
      "number": "D. 21",
      "heading": "Casual and seasonal paid labour",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-C/division-D",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/C"
    },
    {
      "path": "annex/II/division/II/division/4",
      "kind": "division",
      "number": null,
      "heading": "COLUMNS OF TABLE C",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II"
    },
    {
      "path": "annex/II/division/II/division/4/division/1",
      "kind": "division",
      "number": null,
      "heading": "Functions performed (code) (column 1, positions 51, 55, 59, 63 and 67)",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-4/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/4"
    },
    {
      "path": "annex/II/division/II/division/4/division/2",
      "kind": "division",
      "number": null,
      "heading": "Number of persons (column 1, positions 71 and 74)",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-4/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/4"
    },
    {
      "path": "annex/II/division/II/division/4/division/3",
      "kind": "division",
      "number": null,
      "heading": "Year of birth (column 2)",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-4/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/4"
    },
    {
      "path": "annex/II/division/II/division/4/division/4",
      "kind": "division",
      "number": null,
      "heading": "Total work force: number of annual units (column 3)",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-4/division-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/4"
    },
    {
      "path": "annex/II/division/II/division/4/division/5",
      "kind": "division",
      "number": null,
      "heading": "Time worked (column 4)",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-4/division-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/4"
    },
    {
      "path": "annex/II/division/II/division/4/division/6",
      "kind": "division",
      "number": null,
      "heading": "Work on an agricultural holding",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-4/division-6",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/4"
    },
    {
      "path": "annex/II/division/II/division/D",
      "kind": "division",
      "number": "D",
      "heading": "NUMBER AND VALUE OF ANIMALS",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-D",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II"
    },
    {
      "path": "annex/II/division/II/division/6",
      "kind": "division",
      "number": null,
      "heading": "COLUMNS OF TABLE D",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II"
    },
    {
      "path": "annex/II/division/II/division/6/division/1",
      "kind": "division",
      "number": null,
      "heading": "Opening valuation (columns 1 and 2)",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-6/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/6"
    },
    {
      "path": "annex/II/division/II/division/6/division/2",
      "kind": "division",
      "number": null,
      "heading": "Closing valuation (columns 3 and 4)",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-6/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/6"
    },
    {
      "path": "annex/II/division/II/division/6/division/3",
      "kind": "division",
      "number": null,
      "heading": "Average number (column 5)",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-6/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/6"
    },
    {
      "path": "annex/II/division/II/division/E",
      "kind": "division",
      "number": "E",
      "heading": "LIVESTOCK PURCHASES AND SALES",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-E",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II"
    },
    {
      "path": "annex/II/division/II/division/8",
      "kind": "division",
      "number": null,
      "heading": "COLUMNS OF TABLE E",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II"
    },
    {
      "path": "annex/II/division/II/division/8/division/1",
      "kind": "division",
      "number": null,
      "heading": "Livestock purchases (column 1)",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-8/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/8"
    },
    {
      "path": "annex/II/division/II/division/8/division/2",
      "kind": "division",
      "number": null,
      "heading": "Livestock sales (column 2)",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-8/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/8"
    },
    {
      "path": "annex/II/division/II/division/8/division/3",
      "kind": "division",
      "number": null,
      "heading": "Farmhouse consumption and benefits in kind (column 3)",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-8/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/8"
    },
    {
      "path": "annex/II/division/II/division/F",
      "kind": "division",
      "number": "F",
      "heading": "COSTS",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-F",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II"
    },
    {
      "path": "annex/II/division/II/division/F/division/59",
      "kind": "division",
      "number": "59",
      "heading": "Wages and social security costs for paid labour",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-F/division-59",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/F"
    },
    {
      "path": "annex/II/division/II/division/F/division/60",
      "kind": "division",
      "number": "60",
      "heading": "Contract work and machinery hire",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-F/division-60",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/F"
    },
    {
      "path": "annex/II/division/II/division/F/division/61",
      "kind": "division",
      "number": "61",
      "heading": "Current upkeep of machinery and equipment",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-F/division-61",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/F"
    },
    {
      "path": "annex/II/division/II/division/F/division/62",
      "kind": "division",
      "number": "62",
      "heading": "Motor fuels and lubricants",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-F/division-62",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/F"
    },
    {
      "path": "annex/II/division/II/division/F/division/63",
      "kind": "division",
      "number": "63",
      "heading": "Car expenses",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-F/division-63",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/F"
    },
    {
      "path": "annex/II/division/II/division/F/division/6",
      "kind": "division",
      "number": null,
      "heading": "Feedingstuffs",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-F/division-6",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/F"
    },
    {
      "path": "annex/II/division/II/division/F/division/7",
      "kind": "division",
      "number": null,
      "heading": "Purchased feedingstuffs for:",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-F/division-7",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/F"
    },
    {
      "path": "annex/II/division/II/division/F/division/8",
      "kind": "division",
      "number": null,
      "heading": "Farm-produced feedingstuffs used on farms for:",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-F/division-8",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/F"
    },
    {
      "path": "annex/II/division/II/division/F/division/71",
      "kind": "division",
      "number": "71",
      "heading": "Other specific livestock costs",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-F/division-71",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/F"
    },
    {
      "path": "annex/II/division/II/division/F/division/72",
      "kind": "division",
      "number": "72",
      "heading": "Seeds and seedlings purchased",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-F/division-72",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/F"
    },
    {
      "path": "annex/II/division/II/division/F/division/73",
      "kind": "division",
      "number": "73",
      "heading": "Seeds and seedlings produced and used on the farm",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-F/division-73",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/F"
    },
    {
      "path": "annex/II/division/II/division/F/division/74",
      "kind": "division",
      "number": "74",
      "heading": "Fertilisers and soil improvers",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-F/division-74",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/F"
    },
    {
      "path": "annex/II/division/II/division/F/division/75",
      "kind": "division",
      "number": "75",
      "heading": "Crop protection products",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-F/division-75",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/F"
    },
    {
      "path": "annex/II/division/II/division/F/division/76",
      "kind": "division",
      "number": "76",
      "heading": "Other specific crop costs (including permanent meadows and grassland)",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-F/division-76",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/F"
    },
    {
      "path": "annex/II/division/II/division/F/division/77",
      "kind": "division",
      "number": "77",
      "heading": "Specific forestry costs",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-F/division-77",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/F"
    },
    {
      "path": "annex/II/division/II/division/F/division/78",
      "kind": "division",
      "number": "78",
      "heading": "Current upkeep of land improvements and buildings",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-F/division-78",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/F"
    },
    {
      "path": "annex/II/division/II/division/F/division/79",
      "kind": "division",
      "number": "79",
      "heading": "Electricity",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-F/division-79",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/F"
    },
    {
      "path": "annex/II/division/II/division/F/division/80",
      "kind": "division",
      "number": "80",
      "heading": "Heating fuels",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-F/division-80",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/F"
    },
    {
      "path": "annex/II/division/II/division/F/division/81",
      "kind": "division",
      "number": "81",
      "heading": "Water",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-F/division-81",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/F"
    },
    {
      "path": "annex/II/division/II/division/F/division/82",
      "kind": "division",
      "number": "82",
      "heading": "Insurance",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-F/division-82",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/F"
    },
    {
      "path": "annex/II/division/II/division/F/division/83",
      "kind": "division",
      "number": "83",
      "heading": "Farm taxes and other dues",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-F/division-83",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/F"
    },
    {
      "path": "annex/II/division/II/division/F/division/84",
      "kind": "division",
      "number": "84",
      "heading": "Other farming overheads",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-F/division-84",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/F"
    },
    {
      "path": "annex/II/division/II/division/F/division/85",
      "kind": "division",
      "number": "85",
      "heading": "Rent paid",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-F/division-85",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/F"
    },
    {
      "path": "annex/II/division/II/division/F/division/86",
      "kind": "division",
      "number": "86",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-F/division-86",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/F"
    },
    {
      "path": "annex/II/division/II/division/F/division/87",
      "kind": "division",
      "number": "87",
      "heading": "Insurance for farm buildings",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-F/division-87",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/F"
    },
    {
      "path": "annex/II/division/II/division/F/division/88",
      "kind": "division",
      "number": "88",
      "heading": "Taxes and other charges on land and buildings",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-F/division-88",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/F"
    },
    {
      "path": "annex/II/division/II/division/F/division/89",
      "kind": "division",
      "number": "89",
      "heading": "Interest and financial charges paid, total",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-F/division-89",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/F"
    },
    {
      "path": "annex/II/division/II/division/F/division/90",
      "kind": "division",
      "number": "90",
      "heading": "Interest and financial charges paid on loans obtained for the purchase of land and buildings",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-F/division-90",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/F"
    },
    {
      "path": "annex/II/division/II/division/F/division/91",
      "kind": "division",
      "number": "91",
      "heading": "Of which: interest and financial charges paid on loans obtained for the purchase of land",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-F/division-91",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/F"
    },
    {
      "path": "annex/II/division/II/division/F/division/92",
      "kind": "division",
      "number": "92",
      "heading": "Interest and financial charges paid on loans obtained to finance working capital (livestock, deadstock and circulating capital) and to creditors",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-F/division-92",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/F"
    },
    {
      "path": "annex/II/division/II/division/F/division/93",
      "kind": "division",
      "number": "93",
      "heading": "Total costs",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-F/division-93",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/F"
    },
    {
      "path": "annex/II/division/II/division/G",
      "kind": "division",
      "number": "G",
      "heading": "LAND AND BUILDINGS, DEADSTOCK AND CIRCULATING CAPITAL",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-G",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II"
    },
    {
      "path": "annex/II/division/II/division/G/division/94",
      "kind": "division",
      "number": "94",
      "heading": "Agricultural land, farm buildings and rights",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-G/division-94",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/G"
    },
    {
      "path": "annex/II/division/II/division/G/division/95",
      "kind": "division",
      "number": "95",
      "heading": "Agricultural land",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-G/division-95",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/G"
    },
    {
      "path": "annex/II/division/II/division/G/division/96",
      "kind": "division",
      "number": "96",
      "heading": "Permanent crops",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-G/division-96",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/G"
    },
    {
      "path": "annex/II/division/II/division/G/division/97",
      "kind": "division",
      "number": "97",
      "heading": "Land improvements",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-G/division-97",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/G"
    },
    {
      "path": "annex/II/division/II/division/G/division/98",
      "kind": "division",
      "number": "98",
      "heading": "Farm buildings",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-G/division-98",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/G"
    },
    {
      "path": "annex/II/division/II/division/G/division/99",
      "kind": "division",
      "number": "99",
      "heading": "Acquisition costs, quotas and other rights",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-G/division-99",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/G"
    },
    {
      "path": "annex/II/division/II/division/G/division/100",
      "kind": "division",
      "number": "100",
      "heading": "Forest land including standing timber",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-G/division-100",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/G"
    },
    {
      "path": "annex/II/division/II/division/G/division/101",
      "kind": "division",
      "number": "101",
      "heading": "Machinery and equipment",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-G/division-101",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/G"
    },
    {
      "path": "annex/II/division/II/division/G/division/102",
      "kind": "division",
      "number": "102",
      "heading": "Circulating capital",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-G/division-102",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/G"
    },
    {
      "path": "annex/II/division/II/division/G/division/103",
      "kind": "division",
      "number": "103",
      "heading": "Total",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-G/division-103",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/G"
    },
    {
      "path": "annex/II/division/II/division/11",
      "kind": "division",
      "number": null,
      "heading": "COLUMNS OF TABLE G",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II"
    },
    {
      "path": "annex/II/division/II/division/11/division/1",
      "kind": "division",
      "number": null,
      "heading": "Opening valuation (column 3)",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-11/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/11"
    },
    {
      "path": "annex/II/division/II/division/11/division/2",
      "kind": "division",
      "number": null,
      "heading": "Investments (column 4)",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-11/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/11"
    },
    {
      "path": "annex/II/division/II/division/11/division/3",
      "kind": "division",
      "number": null,
      "heading": "Investment subsidies (column 5)",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-11/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/11"
    },
    {
      "path": "annex/II/division/II/division/11/division/4",
      "kind": "division",
      "number": null,
      "heading": "Sales (column 6)",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-11/division-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/11"
    },
    {
      "path": "annex/II/division/II/division/11/division/5",
      "kind": "division",
      "number": null,
      "heading": "Depreciation (column 7)",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-11/division-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/11"
    },
    {
      "path": "annex/II/division/II/division/11/division/5/division/1",
      "kind": "division",
      "number": null,
      "heading": "Depreciation of plantations",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-11/division-5/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/11/division/5"
    },
    {
      "path": "annex/II/division/II/division/11/division/5/division/2",
      "kind": "division",
      "number": null,
      "heading": "Depreciation of farm buildings, fixed equipment and land improvements",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-11/division-5/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/11/division/5"
    },
    {
      "path": "annex/II/division/II/division/11/division/5/division/3",
      "kind": "division",
      "number": null,
      "heading": "Depreciation of machinery and equipment",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-11/division-5/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/11/division/5"
    },
    {
      "path": "annex/II/division/II/division/11/division/6",
      "kind": "division",
      "number": null,
      "heading": "Closing valuation (column 8)",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-11/division-6",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/11"
    },
    {
      "path": "annex/II/division/II/division/H",
      "kind": "division",
      "number": "H",
      "heading": "DEBTS",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-H",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II"
    },
    {
      "path": "annex/II/division/II/division/H/division/104",
      "kind": "division",
      "number": "104",
      "heading": "Long- and medium-term loans",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-H/division-104",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/H"
    },
    {
      "path": "annex/II/division/II/division/H/division/105",
      "kind": "division",
      "number": "105",
      "heading": "Short-term loans and creditors",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-H/division-105",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/H"
    },
    {
      "path": "annex/II/division/II/division/H/division/106",
      "kind": "division",
      "number": "106",
      "heading": "Total",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-H/division-106",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/H"
    },
    {
      "path": "annex/II/division/II/division/I",
      "kind": "division",
      "number": "I",
      "heading": "VALUE ADDED TAX (VAT)",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-I",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II"
    },
    {
      "path": "annex/II/division/II/division/I/division/107",
      "kind": "division",
      "number": "107",
      "heading": "VAT system",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-I/division-107",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/I"
    },
    {
      "path": "annex/II/division/II/division/I/division/107/division/1",
      "kind": "division",
      "number": null,
      "heading": "Subdivision of the VAT system (Spain, France, Italy, Hungary and Poland only)",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-I/division-107/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/I/division/107"
    },
    {
      "path": "annex/II/division/II/division/I/division/2",
      "kind": "division",
      "number": null,
      "heading": "Headings 108 to 111",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-I/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/I"
    },
    {
      "path": "annex/II/division/II/division/I/division/108",
      "kind": "division",
      "number": "108",
      "heading": "VAT on sales",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-I/division-108",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/I"
    },
    {
      "path": "annex/II/division/II/division/I/division/109",
      "kind": "division",
      "number": "109",
      "heading": "VAT on purchases",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-I/division-109",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/I"
    },
    {
      "path": "annex/II/division/II/division/I/division/110",
      "kind": "division",
      "number": "110",
      "heading": "VAT on investments",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-I/division-110",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/I"
    },
    {
      "path": "annex/II/division/II/division/I/division/111",
      "kind": "division",
      "number": "111",
      "heading": "VAT refunded by the tax authorities",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-I/division-111",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/I"
    },
    {
      "path": "annex/II/division/II/division/J",
      "kind": "division",
      "number": "J",
      "heading": "GRANTS AND SUBSIDIES",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-J",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II"
    },
    {
      "path": "annex/II/division/II/division/J/division/112",
      "kind": "division",
      "number": "112",
      "heading": "Grants and subsidies except those on costs and purchase of animals",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-J/division-112",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/J"
    },
    {
      "path": "annex/II/division/II/division/J/division/113",
      "kind": "division",
      "number": "113",
      "heading": "Of which: details of the total in heading 112",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/J"
    },
    {
      "path": "annex/II/division/II/division/J/division/113/division/1",
      "kind": "division",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-J/division-113/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/J/division/113"
    },
    {
      "path": "annex/II/division/II/division/J/division/113/division/2",
      "kind": "division",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-J/division-113/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/J/division/113"
    },
    {
      "path": "annex/II/division/II/division/J/division/113/division/3",
      "kind": "division",
      "number": "3",
      "heading": "Specific codes indicated in the following list:",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-J/division-113/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/J/division/113"
    },
    {
      "path": "annex/II/division/II/division/J/division/114",
      "kind": "division",
      "number": "114",
      "heading": "Grants and subsidies on costs",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-J/division-114",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/J"
    },
    {
      "path": "annex/II/division/II/division/J/division/115",
      "kind": "division",
      "number": "115",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-J/division-115",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/J"
    },
    {
      "path": "annex/II/division/II/division/J/division/116",
      "kind": "division",
      "number": "116",
      "heading": "Grants and subsidies on the purchase of animals",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-J/division-116",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/J"
    },
    {
      "path": "annex/II/division/II/division/J/division/117",
      "kind": "division",
      "number": "117",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-J/division-117",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/J"
    },
    {
      "path": "annex/II/division/II/division/J/division/118",
      "kind": "division",
      "number": "118",
      "heading": "Total grants and subsidies",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-J/division-118",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/J"
    },
    {
      "path": "annex/II/division/II/division/K",
      "kind": "division",
      "number": "K",
      "heading": "PRODUCTION (excluding livestock)",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-K",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II"
    },
    {
      "path": "annex/II/division/II/division/K/division/A",
      "kind": "division",
      "number": "A",
      "heading": "CROPS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/K"
    },
    {
      "path": "annex/II/division/II/division/K/division/A/division/1",
      "kind": "division",
      "number": null,
      "heading": "Cereals",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-K/division-A/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/K/division/A"
    },
    {
      "path": "annex/II/division/II/division/K/division/A/division/2",
      "kind": "division",
      "number": null,
      "heading": "Other field crops",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-K/division-A/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/K/division/A"
    },
    {
      "path": "annex/II/division/II/division/K/division/A/division/3",
      "kind": "division",
      "number": null,
      "heading": "Vegetables and non-perennial fruit",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-K/division-A/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/K/division/A"
    },
    {
      "path": "annex/II/division/II/division/K/division/A/division/4",
      "kind": "division",
      "number": null,
      "heading": "Flowers and ornamental plants",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-K/division-A/division-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/K/division/A"
    },
    {
      "path": "annex/II/division/II/division/K/division/A/division/5",
      "kind": "division",
      "number": null,
      "heading": "Seeds",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-K/division-A/division-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/K/division/A"
    },
    {
      "path": "annex/II/division/II/division/K/division/A/division/6",
      "kind": "division",
      "number": null,
      "heading": "Fodder crops and fallow",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-K/division-A/division-6",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/K/division/A"
    },
    {
      "path": "annex/II/division/II/division/K/division/A/division/7",
      "kind": "division",
      "number": null,
      "heading": "Permanent crops",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-K/division-A/division-7",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/K/division/A"
    },
    {
      "path": "annex/II/division/II/division/K/division/A/division/8",
      "kind": "division",
      "number": null,
      "heading": "Other crops products",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-K/division-A/division-8",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/K/division/A"
    },
    {
      "path": "annex/II/division/II/division/K/division/B",
      "kind": "division",
      "number": "B",
      "heading": "ANIMAL PRODUCTS",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-K/division-B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/K"
    },
    {
      "path": "annex/II/division/II/division/K/division/C",
      "kind": "division",
      "number": "C",
      "heading": "FORESTRY",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-K/division-C",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/K"
    },
    {
      "path": "annex/II/division/II/division/K/division/D",
      "kind": "division",
      "number": "D",
      "heading": "OTHER PRODUCTS",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-K/division-D",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/K"
    },
    {
      "path": "annex/II/division/II/division/16",
      "kind": "division",
      "number": null,
      "heading": "COLUMNS OF TABLE K",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II"
    },
    {
      "path": "annex/II/division/II/division/16/division/1",
      "kind": "division",
      "number": null,
      "heading": "Products (column 1)",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-16/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/16"
    },
    {
      "path": "annex/II/division/II/division/16/division/2",
      "kind": "division",
      "number": null,
      "heading": "Type of crop (column 2)",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-16/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/16"
    },
    {
      "path": "annex/II/division/II/division/16/division/2/division/A",
      "kind": "division",
      "number": "A",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-16/division-2/division-A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/16/division/2"
    },
    {
      "path": "annex/II/division/II/division/16/division/2/division/B",
      "kind": "division",
      "number": "B",
      "heading": "Market gardening and floricultural crops grown in the open",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-16/division-2/division-B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/16/division/2"
    },
    {
      "path": "annex/II/division/II/division/16/division/2/division/C",
      "kind": "division",
      "number": "C",
      "heading": "Crops under shelter",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-16/division-2/division-C",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/16/division/2"
    },
    {
      "path": "annex/II/division/II/division/16/division/2/division/D",
      "kind": "division",
      "number": "D",
      "heading": "Crops on land set aside in conformity with Council Regulations (EC) No 1251/1999 or (EC) No 1782/2003",
      "url": "https://openlegislation.uk/eu-regulation-1977-2237/annex-II/division-II/division-16/division-2/division-D",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/16/division/2"
    },
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      "path": "annex/II/division/II/division/16/division/2/division/E",
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  "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."
}