{
  "url": "https://openlegislation.uk/eu-regulation-2004-138",
  "json_url": "https://openlegislation.uk/eu-regulation-2004-138.json",
  "id": "eur/2004/138",
  "title": "Regulation (EC) No 138/2004 of the European Parliament and of the Council of 5 December 2003 on the economic accounts for agriculture in the Community (Text with EEA relevance) (revoked)",
  "short_title": "Regulation (EC) No 138/2004 on the economic accounts for agriculture in the Community",
  "long_title": "Regulation (EC) No 138/2004 of the European Parliament and of the Council of 5 December 2003 on the economic accounts for agriculture in the Community (Text with EEA relevance)",
  "citation": "EU Regulation No 138/2004",
  "type": "eur",
  "year": "2004",
  "number": "138",
  "version": "current",
  "date": "2003-12-05",
  "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-2004-138/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Subject matter",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/article-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Methodology",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/article-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Transmission to the Commission",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/article-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": "Exercise of the delegation",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/article-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/5",
      "kind": "article",
      "number": "5",
      "heading": "Final provision",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/article-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/signature",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "annex/I",
      "kind": "annex",
      "number": "I",
      "heading": "ECONOMIC ACCOUNTS FOR AGRICULTURE",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "annex/I/division/1",
      "kind": "division",
      "number": null,
      "heading": "FOREWORD",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I"
    },
    {
      "path": "annex/I/division/I",
      "kind": "division",
      "number": "I",
      "heading": "GENERAL FEATURES OF THE ACCOUNTS",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I"
    },
    {
      "path": "annex/I/division/I/division/A",
      "kind": "division",
      "number": "A",
      "heading": "INTRODUCTION",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I"
    },
    {
      "path": "annex/I/division/I/division/A/division/1.01",
      "kind": "division",
      "number": "1.01",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-A/division-1.01",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/A"
    },
    {
      "path": "annex/I/division/I/division/A/division/1.02",
      "kind": "division",
      "number": "1.02",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-A/division-1.02",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/A"
    },
    {
      "path": "annex/I/division/I/division/A/division/1.03",
      "kind": "division",
      "number": "1.03",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-A/division-1.03",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/A"
    },
    {
      "path": "annex/I/division/I/division/A/division/1.04",
      "kind": "division",
      "number": "1.04",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-A/division-1.04",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/A"
    },
    {
      "path": "annex/I/division/I/division/A/division/1.05",
      "kind": "division",
      "number": "1.05",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-A/division-1.05",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/A"
    },
    {
      "path": "annex/I/division/I/division/A/division/1.06",
      "kind": "division",
      "number": "1.06",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-A/division-1.06",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/A"
    },
    {
      "path": "annex/I/division/I/division/A/division/1.07",
      "kind": "division",
      "number": "1.07",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-A/division-1.07",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/A"
    },
    {
      "path": "annex/I/division/I/division/A/division/1.08",
      "kind": "division",
      "number": "1.08",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-A/division-1.08",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/A"
    },
    {
      "path": "annex/I/division/I/division/B",
      "kind": "division",
      "number": "B",
      "heading": "THE BASIC UNIT AND THE AGRICULTURAL INDUSTRY",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I"
    },
    {
      "path": "annex/I/division/I/division/B/division/1",
      "kind": "division",
      "number": "1",
      "heading": "Basic unit",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-B/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/B"
    },
    {
      "path": "annex/I/division/I/division/B/division/1/division/1.09",
      "kind": "division",
      "number": "1.09",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-B/division-1/division-1.09",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/B/division/1"
    },
    {
      "path": "annex/I/division/I/division/B/division/1/division/1.10",
      "kind": "division",
      "number": "1.10",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-B/division-1/division-1.10",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/B/division/1"
    },
    {
      "path": "annex/I/division/I/division/B/division/1/division/1.11",
      "kind": "division",
      "number": "1.11",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-B/division-1/division-1.11",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/B/division/1"
    },
    {
      "path": "annex/I/division/I/division/B/division/1/division/1.12",
      "kind": "division",
      "number": "1.12",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-B/division-1/division-1.12",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/B/division/1"
    },
    {
      "path": "annex/I/division/I/division/B/division/1/division/1.13",
      "kind": "division",
      "number": "1.13",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-B/division-1/division-1.13",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/B/division/1"
    },
    {
      "path": "annex/I/division/I/division/B/division/2",
      "kind": "division",
      "number": "2",
      "heading": "Agricultural industry",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-B/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/B"
    },
    {
      "path": "annex/I/division/I/division/B/division/2/division/1.14",
      "kind": "division",
      "number": "1.14",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-B/division-2/division-1.14",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/B/division/2"
    },
    {
      "path": "annex/I/division/I/division/B/division/2/division/1.15",
      "kind": "division",
      "number": "1.15",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-B/division-2/division-1.15",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/B/division/2"
    },
    {
      "path": "annex/I/division/I/division/B/division/2/division/1.16",
      "kind": "division",
      "number": "1.16",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-B/division-2/division-1.16",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/B/division/2"
    },
    {
      "path": "annex/I/division/I/division/B/division/2/division/1.17",
      "kind": "division",
      "number": "1.17",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-B/division-2/division-1.17",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/B/division/2"
    },
    {
      "path": "annex/I/division/I/division/B/division/2/division/1.18",
      "kind": "division",
      "number": "1.18",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-B/division-2/division-1.18",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/B/division/2"
    },
    {
      "path": "annex/I/division/I/division/B/division/2/division/1.19",
      "kind": "division",
      "number": "1.19",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-B/division-2/division-1.19",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/B/division/2"
    },
    {
      "path": "annex/I/division/I/division/B/division/2/division/1.20",
      "kind": "division",
      "number": "1.20",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-B/division-2/division-1.20",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/B/division/2"
    },
    {
      "path": "annex/I/division/I/division/B/division/2/division/1.21",
      "kind": "division",
      "number": "1.21",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-B/division-2/division-1.21",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/B/division/2"
    },
    {
      "path": "annex/I/division/I/division/B/division/2/division/1.22",
      "kind": "division",
      "number": "1.22",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-B/division-2/division-1.22",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/B/division/2"
    },
    {
      "path": "annex/I/division/I/division/B/division/2/division/1.23",
      "kind": "division",
      "number": "1.23",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-B/division-2/division-1.23",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/B/division/2"
    },
    {
      "path": "annex/I/division/I/division/B/division/2/division/1.24",
      "kind": "division",
      "number": "1.24",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-B/division-2/division-1.24",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/B/division/2"
    },
    {
      "path": "annex/I/division/I/division/B/division/3",
      "kind": "division",
      "number": "3",
      "heading": "Inseparable non-agricultural secondary activities",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-B/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/B"
    },
    {
      "path": "annex/I/division/I/division/B/division/3/division/1.25",
      "kind": "division",
      "number": "1.25",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-B/division-3/division-1.25",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/B/division/3"
    },
    {
      "path": "annex/I/division/I/division/B/division/3/division/1.26",
      "kind": "division",
      "number": "1.26",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-B/division-3/division-1.26",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/B/division/3"
    },
    {
      "path": "annex/I/division/I/division/B/division/3/division/1.27",
      "kind": "division",
      "number": "1.27",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-B/division-3/division-1.27",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/B/division/3"
    },
    {
      "path": "annex/I/division/I/division/B/division/3/division/1.28",
      "kind": "division",
      "number": "1.28",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-B/division-3/division-1.28",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/B/division/3"
    },
    {
      "path": "annex/I/division/I/division/B/division/3/division/1.29",
      "kind": "division",
      "number": "1.29",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-B/division-3/division-1.29",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/B/division/3"
    },
    {
      "path": "annex/I/division/I/division/B/division/3/division/1.30",
      "kind": "division",
      "number": "1.30",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-B/division-3/division-1.30",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/B/division/3"
    },
    {
      "path": "annex/I/division/I/division/B/division/3/division/1.31",
      "kind": "division",
      "number": "1.31",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-B/division-3/division-1.31",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/B/division/3"
    },
    {
      "path": "annex/I/division/I/division/B/division/3/division/1.32",
      "kind": "division",
      "number": "1.32",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-B/division-3/division-1.32",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/B/division/3"
    },
    {
      "path": "annex/I/division/I/division/C",
      "kind": "division",
      "number": "C",
      "heading": "MEASUREMENT OF OUTPUT",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-C",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I"
    },
    {
      "path": "annex/I/division/I/division/C/division/1.33",
      "kind": "division",
      "number": "1.33",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-C/division-1.33",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/C"
    },
    {
      "path": "annex/I/division/I/division/C/division/1.34",
      "kind": "division",
      "number": "1.34",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-C/division-1.34",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/C"
    },
    {
      "path": "annex/I/division/I/division/C/division/1.35",
      "kind": "division",
      "number": "1.35",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-C/division-1.35",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/C"
    },
    {
      "path": "annex/I/division/I/division/C/division/1.36",
      "kind": "division",
      "number": "1.36",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-C/division-1.36",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/C"
    },
    {
      "path": "annex/I/division/I/division/D",
      "kind": "division",
      "number": "D",
      "heading": "SEQUENCE OF ACCOUNTS",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-D",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I"
    },
    {
      "path": "annex/I/division/I/division/D/division/1",
      "kind": "division",
      "number": "1",
      "heading": "Sequence of accounts as provided for in the ESA 2010",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-D/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/D"
    },
    {
      "path": "annex/I/division/I/division/D/division/1/division/1.37",
      "kind": "division",
      "number": "1.37",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-D/division-1/division-1.37",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/D/division/1"
    },
    {
      "path": "annex/I/division/I/division/D/division/1/division/1.38",
      "kind": "division",
      "number": "1.38",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-D/division-1/division-1.38",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/D/division/1"
    },
    {
      "path": "annex/I/division/I/division/D/division/1/division/1.39",
      "kind": "division",
      "number": "1.39",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-D/division-1/division-1.39",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/D/division/1"
    },
    {
      "path": "annex/I/division/I/division/D/division/2",
      "kind": "division",
      "number": "2",
      "heading": "Sequence of accounts of the EAA",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-D/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/D"
    },
    {
      "path": "annex/I/division/I/division/D/division/2/division/1.40",
      "kind": "division",
      "number": "1.40",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-D/division-2/division-1.40",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/D/division/2"
    },
    {
      "path": "annex/I/division/I/division/D/division/2/division/1.41",
      "kind": "division",
      "number": "1.41",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-D/division-2/division-1.41",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/D/division/2"
    },
    {
      "path": "annex/I/division/I/division/D/division/2/division/1.42",
      "kind": "division",
      "number": "1.42",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-D/division-2/division-1.42",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/D/division/2"
    },
    {
      "path": "annex/I/division/I/division/D/division/2/division/1.43",
      "kind": "division",
      "number": "1.43",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-D/division-2/division-1.43",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/D/division/2"
    },
    {
      "path": "annex/I/division/I/division/D/division/2/division/1.44",
      "kind": "division",
      "number": "1.44",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-D/division-2/division-1.44",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/D/division/2"
    },
    {
      "path": "annex/I/division/I/division/D/division/2/division/1.45",
      "kind": "division",
      "number": "1.45",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-D/division-2/division-1.45",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/D/division/2"
    },
    {
      "path": "annex/I/division/I/division/D/division/2/division/1.46",
      "kind": "division",
      "number": "1.46",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-D/division-2/division-1.46",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/D/division/2"
    },
    {
      "path": "annex/I/division/I/division/D/division/2/division/1.47",
      "kind": "division",
      "number": "1.47",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-D/division-2/division-1.47",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/D/division/2"
    },
    {
      "path": "annex/I/division/I/division/D/division/2/division/1.48",
      "kind": "division",
      "number": "1.48",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-D/division-2/division-1.48",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/D/division/2"
    },
    {
      "path": "annex/I/division/I/division/E",
      "kind": "division",
      "number": "E",
      "heading": "SOURCES OF DATA AND METHODS OF CALCULATION FOR COMPILING THE EAA",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-E",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I"
    },
    {
      "path": "annex/I/division/I/division/E/division/1.49",
      "kind": "division",
      "number": "1.49",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-E/division-1.49",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/E"
    },
    {
      "path": "annex/I/division/I/division/E/division/1.50",
      "kind": "division",
      "number": "1.50",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-E/division-1.50",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/E"
    },
    {
      "path": "annex/I/division/I/division/E/division/1.51",
      "kind": "division",
      "number": "1.51",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-E/division-1.51",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/E"
    },
    {
      "path": "annex/I/division/I/division/E/division/1.52",
      "kind": "division",
      "number": "1.52",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-E/division-1.52",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/E"
    },
    {
      "path": "annex/I/division/I/division/E/division/1.53",
      "kind": "division",
      "number": "1.53",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-E/division-1.53",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/E"
    },
    {
      "path": "annex/I/division/I/division/E/division/1.54",
      "kind": "division",
      "number": "1.54",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-E/division-1.54",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/E"
    },
    {
      "path": "annex/I/division/I/division/F",
      "kind": "division",
      "number": "F",
      "heading": "THE CLASSIFICATION",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-F",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I"
    },
    {
      "path": "annex/I/division/I/division/F/division/1",
      "kind": "division",
      "number": "1",
      "heading": "General",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-F/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/F"
    },
    {
      "path": "annex/I/division/I/division/F/division/1/division/1.55",
      "kind": "division",
      "number": "1.55",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-F/division-1/division-1.55",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/F/division/1"
    },
    {
      "path": "annex/I/division/I/division/F/division/1/division/1.56",
      "kind": "division",
      "number": "1.56",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-F/division-1/division-1.56",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/F/division/1"
    },
    {
      "path": "annex/I/division/I/division/F/division/1/division/1.57",
      "kind": "division",
      "number": "1.57",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-F/division-1/division-1.57",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/F/division/1"
    },
    {
      "path": "annex/I/division/I/division/F/division/1/division/1.58",
      "kind": "division",
      "number": "1.58",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-F/division-1/division-1.58",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/F/division/1"
    },
    {
      "path": "annex/I/division/I/division/F/division/1/division/1.59",
      "kind": "division",
      "number": "1.59",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-F/division-1/division-1.59",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/F/division/1"
    },
    {
      "path": "annex/I/division/I/division/F/division/2",
      "kind": "division",
      "number": "2",
      "heading": "Definition of the characteristic activities of agriculture",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-F/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/F"
    },
    {
      "path": "annex/I/division/I/division/F/division/2/division/1.60",
      "kind": "division",
      "number": "1.60",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-F/division-2/division-1.60",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/F/division/2"
    },
    {
      "path": "annex/I/division/I/division/F/division/2/division/1.61",
      "kind": "division",
      "number": "1.61",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-F/division-2/division-1.61",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/F/division/2"
    },
    {
      "path": "annex/I/division/I/division/F/division/2/division/1.62",
      "kind": "division",
      "number": "1.62",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-F/division-2/division-1.62",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/F/division/2"
    },
    {
      "path": "annex/I/division/I/division/F/division/2/division/1.63",
      "kind": "division",
      "number": "1.63",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-F/division-2/division-1.63",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/F/division/2"
    },
    {
      "path": "annex/I/division/I/division/F/division/3",
      "kind": "division",
      "number": "3",
      "heading": "Definition of the characteristic units of agriculture",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-F/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/F"
    },
    {
      "path": "annex/I/division/I/division/F/division/3/division/1.64",
      "kind": "division",
      "number": "1.64",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-F/division-3/division-1.64",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/F/division/3"
    },
    {
      "path": "annex/I/division/I/division/F/division/3/division/1.65",
      "kind": "division",
      "number": "1.65",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-F/division-3/division-1.65",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/F/division/3"
    },
    {
      "path": "annex/I/division/I/division/F/division/3/division/1.66",
      "kind": "division",
      "number": "1.66",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-F/division-3/division-1.66",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/F/division/3"
    },
    {
      "path": "annex/I/division/I/division/F/division/4",
      "kind": "division",
      "number": "4",
      "heading": "Observations concerning various items",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-F/division-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/F"
    },
    {
      "path": "annex/I/division/I/division/F/division/4/division/a",
      "kind": "division",
      "number": "(a)",
      "heading": "Groups from 01,1 to 01,3: Growing of non-perennial and perennial crops, plant propagation",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-F/division-4/division-a",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/F/division/4"
    },
    {
      "path": "annex/I/division/I/division/F/division/4/division/a/division/1.67",
      "kind": "division",
      "number": "1.67",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-F/division-4/division-a/division-1.67",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/F/division/4/division/a"
    },
    {
      "path": "annex/I/division/I/division/F/division/4/division/a/division/1.68",
      "kind": "division",
      "number": "1.68",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-F/division-4/division-a/division-1.68",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/F/division/4/division/a"
    },
    {
      "path": "annex/I/division/I/division/F/division/4/division/a/division/1.69",
      "kind": "division",
      "number": "1.69",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-F/division-4/division-a/division-1.69",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/F/division/4/division/a"
    },
    {
      "path": "annex/I/division/I/division/F/division/4/division/a/division/1.70",
      "kind": "division",
      "number": "1.70",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-F/division-4/division-a/division-1.70",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/F/division/4/division/a"
    },
    {
      "path": "annex/I/division/I/division/F/division/4/division/a/division/1.71",
      "kind": "division",
      "number": "1.71",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-F/division-4/division-a/division-1.71",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/F/division/4/division/a"
    },
    {
      "path": "annex/I/division/I/division/F/division/4/division/a/division/1.72",
      "kind": "division",
      "number": "1.72",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-F/division-4/division-a/division-1.72",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/F/division/4/division/a"
    },
    {
      "path": "annex/I/division/I/division/F/division/4/division/a/division/1.73",
      "kind": "division",
      "number": "1.73",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-F/division-4/division-a/division-1.73",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/F/division/4/division/a"
    },
    {
      "path": "annex/I/division/I/division/F/division/4/division/a/division/1.74",
      "kind": "division",
      "number": "1.74",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-F/division-4/division-a/division-1.74",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/F/division/4/division/a"
    },
    {
      "path": "annex/I/division/I/division/F/division/4/division/a/division/1.75",
      "kind": "division",
      "number": "1.75",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-F/division-4/division-a/division-1.75",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/F/division/4/division/a"
    },
    {
      "path": "annex/I/division/I/division/F/division/4/division/b",
      "kind": "division",
      "number": "(b)",
      "heading": "Group 01,4: Animal production",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-F/division-4/division-b",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/F/division/4"
    },
    {
      "path": "annex/I/division/I/division/F/division/4/division/b/division/1.76",
      "kind": "division",
      "number": "1.76",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-F/division-4/division-b/division-1.76",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/F/division/4/division/b"
    },
    {
      "path": "annex/I/division/I/division/F/division/4/division/b/division/1.77",
      "kind": "division",
      "number": "1.77",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-F/division-4/division-b/division-1.77",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/F/division/4/division/b"
    },
    {
      "path": "annex/I/division/I/division/F/division/4/division/b/division/1.78",
      "kind": "division",
      "number": "1.78",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-F/division-4/division-b/division-1.78",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/F/division/4/division/b"
    },
    {
      "path": "annex/I/division/I/division/F/division/4/division/b/division/1.79",
      "kind": "division",
      "number": "1.79",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-F/division-4/division-b/division-1.79",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/F/division/4/division/b"
    },
    {
      "path": "annex/I/division/I/division/F/division/4/division/c",
      "kind": "division",
      "number": "(c)",
      "heading": "Group 01,6: Support activities to agriculture and post-harvest crop activities",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-F/division-4/division-c",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/F/division/4"
    },
    {
      "path": "annex/I/division/I/division/F/division/4/division/c/division/1.80",
      "kind": "division",
      "number": "1.80",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-F/division-4/division-c/division-1.80",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/F/division/4/division/c"
    },
    {
      "path": "annex/I/division/I/division/F/division/4/division/c/division/1.81",
      "kind": "division",
      "number": "1.81",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-F/division-4/division-c/division-1.81",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/F/division/4/division/c"
    },
    {
      "path": "annex/I/division/I/division/F/division/4/division/c/division/3",
      "kind": "division",
      "number": null,
      "heading": "Agricultural contract work",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-F/division-4/division-c/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/F/division/4/division/c"
    },
    {
      "path": "annex/I/division/I/division/F/division/4/division/c/division/3/division/1.82",
      "kind": "division",
      "number": "1.82",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-F/division-4/division-c/division-3/division-1.82",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/F/division/4/division/c/division/3"
    },
    {
      "path": "annex/I/division/I/division/F/division/4/division/c/division/3/division/1.83",
      "kind": "division",
      "number": "1.83",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-F/division-4/division-c/division-3/division-1.83",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/F/division/4/division/c/division/3"
    },
    {
      "path": "annex/I/division/I/division/F/division/4/division/c/division/3/division/1.84",
      "kind": "division",
      "number": "1.84",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-F/division-4/division-c/division-3/division-1.84",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/F/division/4/division/c/division/3"
    },
    {
      "path": "annex/I/division/I/division/F/division/4/division/c/division/3/division/1.85",
      "kind": "division",
      "number": "1.85",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-F/division-4/division-c/division-3/division-1.85",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/F/division/4/division/c/division/3"
    },
    {
      "path": "annex/I/division/I/division/F/division/4/division/c/division/3/division/1.86",
      "kind": "division",
      "number": "1.86",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-F/division-4/division-c/division-3/division-1.86",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/F/division/4/division/c/division/3"
    },
    {
      "path": "annex/I/division/I/division/F/division/4/division/c/division/3/division/1.87",
      "kind": "division",
      "number": "1.87",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-F/division-4/division-c/division-3/division-1.87",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/F/division/4/division/c/division/3"
    },
    {
      "path": "annex/I/division/I/division/F/division/4/division/c/division/3/division/1.88",
      "kind": "division",
      "number": "1.88",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-F/division-4/division-c/division-3/division-1.88",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/F/division/4/division/c/division/3"
    },
    {
      "path": "annex/I/division/I/division/F/division/4/division/c/division/3/division/1.89",
      "kind": "division",
      "number": "1.89",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-F/division-4/division-c/division-3/division-1.89",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/F/division/4/division/c/division/3"
    },
    {
      "path": "annex/I/division/I/division/F/division/4/division/c/division/3/division/1.90",
      "kind": "division",
      "number": "1.90",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-F/division-4/division-c/division-3/division-1.90",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/F/division/4/division/c/division/3"
    },
    {
      "path": "annex/I/division/I/division/F/division/4/division/c/division/3/division/1.91",
      "kind": "division",
      "number": "1.91",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-F/division-4/division-c/division-3/division-1.91",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/F/division/4/division/c/division/3"
    },
    {
      "path": "annex/I/division/I/division/F/division/4/division/d",
      "kind": "division",
      "number": "(d)",
      "heading": "Group 01,7: Hunting, trapping and related service activities",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-F/division-4/division-d",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/F/division/4"
    },
    {
      "path": "annex/I/division/I/division/F/division/4/division/d/division/1.92",
      "kind": "division",
      "number": "1.92",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-F/division-4/division-d/division-1.92",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/F/division/4/division/d"
    },
    {
      "path": "annex/I/division/I/division/F/division/5",
      "kind": "division",
      "number": "5",
      "heading": "Discrepancy between the EAA agricultural industry and the agricultural branch of the central framework of the national accounts",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-F/division-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/F"
    },
    {
      "path": "annex/I/division/I/division/F/division/5/division/1.93",
      "kind": "division",
      "number": "1.93",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-I/division-F/division-5/division-1.93",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/I/division/F/division/5"
    },
    {
      "path": "annex/I/division/II",
      "kind": "division",
      "number": "II",
      "heading": "TRANSACTIONS IN PRODUCTS",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I"
    },
    {
      "path": "annex/I/division/II/division/2.001",
      "kind": "division",
      "number": "2.001",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-2.001",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II"
    },
    {
      "path": "annex/I/division/II/division/2.002",
      "kind": "division",
      "number": "2.002",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-2.002",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II"
    },
    {
      "path": "annex/I/division/II/division/A",
      "kind": "division",
      "number": "A",
      "heading": "GENERAL RULES",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II"
    },
    {
      "path": "annex/I/division/II/division/A/division/1",
      "kind": "division",
      "number": "1",
      "heading": "Reference period",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-A/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/A"
    },
    {
      "path": "annex/I/division/II/division/A/division/1/division/2.003",
      "kind": "division",
      "number": "2.003",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-A/division-1/division-2.003",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/A/division/1"
    },
    {
      "path": "annex/I/division/II/division/A/division/2",
      "kind": "division",
      "number": "2",
      "heading": "Units",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-A/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/A"
    },
    {
      "path": "annex/I/division/II/division/A/division/2/division/a",
      "kind": "division",
      "number": "(a)",
      "heading": "Quantities",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-A/division-2/division-a",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/A/division/2"
    },
    {
      "path": "annex/I/division/II/division/A/division/2/division/a/division/2.004",
      "kind": "division",
      "number": "2.004",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-A/division-2/division-a/division-2.004",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/A/division/2/division/a"
    },
    {
      "path": "annex/I/division/II/division/A/division/2/division/b",
      "kind": "division",
      "number": "(b)",
      "heading": "Prices",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-A/division-2/division-b",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/A/division/2"
    },
    {
      "path": "annex/I/division/II/division/A/division/2/division/b/division/2.005",
      "kind": "division",
      "number": "2.005",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-A/division-2/division-b/division-2.005",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/A/division/2/division/b"
    },
    {
      "path": "annex/I/division/II/division/A/division/2/division/b/division/2.006",
      "kind": "division",
      "number": "2.006",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-A/division-2/division-b/division-2.006",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/A/division/2/division/b"
    },
    {
      "path": "annex/I/division/II/division/A/division/2/division/c",
      "kind": "division",
      "number": "(c)",
      "heading": "Values",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-A/division-2/division-c",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/A/division/2"
    },
    {
      "path": "annex/I/division/II/division/A/division/2/division/c/division/2.007",
      "kind": "division",
      "number": "2.007",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-A/division-2/division-c/division-2.007",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/A/division/2/division/c"
    },
    {
      "path": "annex/I/division/II/division/A/division/3",
      "kind": "division",
      "number": "3",
      "heading": "Time of recording",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-A/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/A"
    },
    {
      "path": "annex/I/division/II/division/A/division/3/division/2.008",
      "kind": "division",
      "number": "2.008",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-A/division-3/division-2.008",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/A/division/3"
    },
    {
      "path": "annex/I/division/II/division/A/division/3/division/a",
      "kind": "division",
      "number": "(a)",
      "heading": "Output",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-A/division-3/division-a",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/A/division/3"
    },
    {
      "path": "annex/I/division/II/division/A/division/3/division/a/division/2.009",
      "kind": "division",
      "number": "2.009",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-A/division-3/division-a/division-2.009",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/A/division/3/division/a"
    },
    {
      "path": "annex/I/division/II/division/A/division/3/division/a/division/2.010",
      "kind": "division",
      "number": "2.010",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-A/division-3/division-a/division-2.010",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/A/division/3/division/a"
    },
    {
      "path": "annex/I/division/II/division/A/division/3/division/a/division/2.011",
      "kind": "division",
      "number": "2.011",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-A/division-3/division-a/division-2.011",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/A/division/3/division/a"
    },
    {
      "path": "annex/I/division/II/division/A/division/3/division/a/division/2.012",
      "kind": "division",
      "number": "2.012",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-A/division-3/division-a/division-2.012",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/A/division/3/division/a"
    },
    {
      "path": "annex/I/division/II/division/A/division/3/division/a/division/2.013",
      "kind": "division",
      "number": "2.013",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-A/division-3/division-a/division-2.013",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/A/division/3/division/a"
    },
    {
      "path": "annex/I/division/II/division/A/division/3/division/a/division/2.014",
      "kind": "division",
      "number": "2.014",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-A/division-3/division-a/division-2.014",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/A/division/3/division/a"
    },
    {
      "path": "annex/I/division/II/division/A/division/3/division/a/division/2.015",
      "kind": "division",
      "number": "2.015",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-A/division-3/division-a/division-2.015",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/A/division/3/division/a"
    },
    {
      "path": "annex/I/division/II/division/A/division/3/division/a/division/2.016",
      "kind": "division",
      "number": "2.016",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-A/division-3/division-a/division-2.016",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/A/division/3/division/a"
    },
    {
      "path": "annex/I/division/II/division/A/division/3/division/a/division/2.017",
      "kind": "division",
      "number": "2.017",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-A/division-3/division-a/division-2.017",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/A/division/3/division/a"
    },
    {
      "path": "annex/I/division/II/division/A/division/3/division/a/division/2.018",
      "kind": "division",
      "number": "2.018",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-A/division-3/division-a/division-2.018",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/A/division/3/division/a"
    },
    {
      "path": "annex/I/division/II/division/A/division/3/division/a/division/2.019",
      "kind": "division",
      "number": "2.019",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-A/division-3/division-a/division-2.019",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/A/division/3/division/a"
    },
    {
      "path": "annex/I/division/II/division/A/division/3/division/a/division/2.020",
      "kind": "division",
      "number": "2.020",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-A/division-3/division-a/division-2.020",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/A/division/3/division/a"
    },
    {
      "path": "annex/I/division/II/division/A/division/3/division/b",
      "kind": "division",
      "number": "(b)",
      "heading": "Intermediate consumption",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-A/division-3/division-b",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/A/division/3"
    },
    {
      "path": "annex/I/division/II/division/A/division/3/division/b/division/2.021",
      "kind": "division",
      "number": "2.021",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-A/division-3/division-b/division-2.021",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/A/division/3/division/b"
    },
    {
      "path": "annex/I/division/II/division/A/division/3/division/b/division/2.022",
      "kind": "division",
      "number": "2.022",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-A/division-3/division-b/division-2.022",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/A/division/3/division/b"
    },
    {
      "path": "annex/I/division/II/division/A/division/3/division/b/division/2.023",
      "kind": "division",
      "number": "2.023",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-A/division-3/division-b/division-2.023",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/A/division/3/division/b"
    },
    {
      "path": "annex/I/division/II/division/A/division/3/division/b/division/2.024",
      "kind": "division",
      "number": "2.024",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-A/division-3/division-b/division-2.024",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/A/division/3/division/b"
    },
    {
      "path": "annex/I/division/II/division/A/division/3/division/c",
      "kind": "division",
      "number": "(c)",
      "heading": "Gross fixed capital formation",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-A/division-3/division-c",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/A/division/3"
    },
    {
      "path": "annex/I/division/II/division/A/division/3/division/c/division/2.025",
      "kind": "division",
      "number": "2.025",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-A/division-3/division-c/division-2.025",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/A/division/3/division/c"
    },
    {
      "path": "annex/I/division/II/division/A/division/3/division/c/division/2.026",
      "kind": "division",
      "number": "2.026",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-A/division-3/division-c/division-2.026",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/A/division/3/division/c"
    },
    {
      "path": "annex/I/division/II/division/A/division/3/division/c/division/2.027",
      "kind": "division",
      "number": "2.027",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-A/division-3/division-c/division-2.027",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/A/division/3/division/c"
    },
    {
      "path": "annex/I/division/II/division/A/division/3/division/d",
      "kind": "division",
      "number": "(d)",
      "heading": "Changes in stocks",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-A/division-3/division-d",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/A/division/3"
    },
    {
      "path": "annex/I/division/II/division/A/division/3/division/d/division/2.028",
      "kind": "division",
      "number": "2.028",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-A/division-3/division-d/division-2.028",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/A/division/3/division/d"
    },
    {
      "path": "annex/I/division/II/division/A/division/3/division/d/division/2.029",
      "kind": "division",
      "number": "2.029",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-A/division-3/division-d/division-2.029",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/A/division/3/division/d"
    },
    {
      "path": "annex/I/division/II/division/A/division/3/division/d/division/2.030",
      "kind": "division",
      "number": "2.030",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-A/division-3/division-d/division-2.030",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/A/division/3/division/d"
    },
    {
      "path": "annex/I/division/II/division/A/division/3/division/d/division/2.031",
      "kind": "division",
      "number": "2.031",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-A/division-3/division-d/division-2.031",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/A/division/3/division/d"
    },
    {
      "path": "annex/I/division/II/division/B",
      "kind": "division",
      "number": "B",
      "heading": "OUTPUT",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II"
    },
    {
      "path": "annex/I/division/II/division/B/division/1",
      "kind": "division",
      "number": "1",
      "heading": "General comments on the concepts of output in the ESA 2010 and EAA",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B"
    },
    {
      "path": "annex/I/division/II/division/B/division/1/division/2.032",
      "kind": "division",
      "number": "2.032",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-1/division-2.032",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/1"
    },
    {
      "path": "annex/I/division/II/division/B/division/1/division/2.033",
      "kind": "division",
      "number": "2.033",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-1/division-2.033",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/1"
    },
    {
      "path": "annex/I/division/II/division/B/division/1/division/2.034",
      "kind": "division",
      "number": "2.034",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-1/division-2.034",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/1"
    },
    {
      "path": "annex/I/division/II/division/B/division/1/division/2.035",
      "kind": "division",
      "number": "2.035",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-1/division-2.035",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/1"
    },
    {
      "path": "annex/I/division/II/division/B/division/1/division/2.036",
      "kind": "division",
      "number": "2.036",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-1/division-2.036",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/1"
    },
    {
      "path": "annex/I/division/II/division/B/division/2",
      "kind": "division",
      "number": "2",
      "heading": "Output of agricultural activity: quantities",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B"
    },
    {
      "path": "annex/I/division/II/division/B/division/2/division/2.037",
      "kind": "division",
      "number": "2.037",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-2/division-2.037",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/2"
    },
    {
      "path": "annex/I/division/II/division/B/division/2/division/2.038",
      "kind": "division",
      "number": "2.038",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-2/division-2.038",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/2"
    },
    {
      "path": "annex/I/division/II/division/B/division/2/division/a",
      "kind": "division",
      "number": "(a)",
      "heading": "Gross output",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-2/division-a",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/2"
    },
    {
      "path": "annex/I/division/II/division/B/division/2/division/a/division/2.039",
      "kind": "division",
      "number": "2.039",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-2/division-a/division-2.039",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/2/division/a"
    },
    {
      "path": "annex/I/division/II/division/B/division/2/division/b",
      "kind": "division",
      "number": "(b)",
      "heading": "Losses",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-2/division-b",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/2"
    },
    {
      "path": "annex/I/division/II/division/B/division/2/division/b/division/2.040",
      "kind": "division",
      "number": "2.040",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-2/division-b/division-2.040",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/2/division/b"
    },
    {
      "path": "annex/I/division/II/division/B/division/2/division/b/division/2",
      "kind": "division",
      "number": null,
      "heading": "Types of losses",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-2/division-b/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/2/division/b"
    },
    {
      "path": "annex/I/division/II/division/B/division/2/division/b/division/2/division/2.041",
      "kind": "division",
      "number": "2.041",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-2/division-b/division-2/division-2.041",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/2/division/b/division/2"
    },
    {
      "path": "annex/I/division/II/division/B/division/2/division/b/division/3",
      "kind": "division",
      "number": null,
      "heading": "Recording of the three types of losses",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-2/division-b/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/2/division/b"
    },
    {
      "path": "annex/I/division/II/division/B/division/2/division/b/division/3/division/2.042",
      "kind": "division",
      "number": "2.042",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-2/division-b/division-3/division-2.042",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/2/division/b/division/3"
    },
    {
      "path": "annex/I/division/II/division/B/division/2/division/b/division/3/division/2.043",
      "kind": "division",
      "number": "2.043",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-2/division-b/division-3/division-2.043",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/2/division/b/division/3"
    },
    {
      "path": "annex/I/division/II/division/B/division/2/division/b/division/3/division/2.044",
      "kind": "division",
      "number": "2.044",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-2/division-b/division-3/division-2.044",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/2/division/b/division/3"
    },
    {
      "path": "annex/I/division/II/division/B/division/2/division/b/division/3/division/2.045",
      "kind": "division",
      "number": "2.045",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-2/division-b/division-3/division-2.045",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/2/division/b/division/3"
    },
    {
      "path": "annex/I/division/II/division/B/division/2/division/c",
      "kind": "division",
      "number": "(c)",
      "heading": "Usable output",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-2/division-c",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/2"
    },
    {
      "path": "annex/I/division/II/division/B/division/2/division/c/division/2.046",
      "kind": "division",
      "number": "2.046",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-2/division-c/division-2.046",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/2/division/c"
    },
    {
      "path": "annex/I/division/II/division/B/division/2/division/d",
      "kind": "division",
      "number": "(d)",
      "heading": "Initial stocks",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-2/division-d",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/2"
    },
    {
      "path": "annex/I/division/II/division/B/division/2/division/d/division/2.047",
      "kind": "division",
      "number": "2.047",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-2/division-d/division-2.047",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/2/division/d"
    },
    {
      "path": "annex/I/division/II/division/B/division/2/division/d/division/2.048",
      "kind": "division",
      "number": "2.048",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-2/division-d/division-2.048",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/2/division/d"
    },
    {
      "path": "annex/I/division/II/division/B/division/2/division/e",
      "kind": "division",
      "number": "(e)",
      "heading": "Total available resources",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-2/division-e",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/2"
    },
    {
      "path": "annex/I/division/II/division/B/division/2/division/f",
      "kind": "division",
      "number": "(f)",
      "heading": "Intra-unit consumption",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-2/division-f",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/2"
    },
    {
      "path": "annex/I/division/II/division/B/division/2/division/f/division/2.049",
      "kind": "division",
      "number": "2.049",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-2/division-f/division-2.049",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/2/division/f"
    },
    {
      "path": "annex/I/division/II/division/B/division/2/division/f/division/2.050",
      "kind": "division",
      "number": "2.050",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-2/division-f/division-2.050",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/2/division/f"
    },
    {
      "path": "annex/I/division/II/division/B/division/2/division/f/division/2.051",
      "kind": "division",
      "number": "2.051",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-2/division-f/division-2.051",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/2/division/f"
    },
    {
      "path": "annex/I/division/II/division/B/division/2/division/f/division/2.052",
      "kind": "division",
      "number": "2.052",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-2/division-f/division-2.052",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/2/division/f"
    },
    {
      "path": "annex/I/division/II/division/B/division/2/division/f/division/2.053",
      "kind": "division",
      "number": "2.053",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-2/division-f/division-2.053",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/2/division/f"
    },
    {
      "path": "annex/I/division/II/division/B/division/2/division/f/division/2.054",
      "kind": "division",
      "number": "2.054",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-2/division-f/division-2.054",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/2/division/f"
    },
    {
      "path": "annex/I/division/II/division/B/division/2/division/f/division/2.055",
      "kind": "division",
      "number": "2.055",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-2/division-f/division-2.055",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/2/division/f"
    },
    {
      "path": "annex/I/division/II/division/B/division/2/division/f/division/2.056",
      "kind": "division",
      "number": "2.056",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-2/division-f/division-2.056",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/2/division/f"
    },
    {
      "path": "annex/I/division/II/division/B/division/2/division/f/division/2.057",
      "kind": "division",
      "number": "2.057",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-2/division-f/division-2.057",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/2/division/f"
    },
    {
      "path": "annex/I/division/II/division/B/division/2/division/f/division/2.058",
      "kind": "division",
      "number": "2.058",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-2/division-f/division-2.058",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/2/division/f"
    },
    {
      "path": "annex/I/division/II/division/B/division/2/division/g",
      "kind": "division",
      "number": "(g)",
      "heading": "Processing by producers",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-2/division-g",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/2"
    },
    {
      "path": "annex/I/division/II/division/B/division/2/division/g/division/2.059",
      "kind": "division",
      "number": "2.059",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-2/division-g/division-2.059",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/2/division/g"
    },
    {
      "path": "annex/I/division/II/division/B/division/2/division/g/division/2.060",
      "kind": "division",
      "number": "2.060",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-2/division-g/division-2.060",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/2/division/g"
    },
    {
      "path": "annex/I/division/II/division/B/division/2/division/h",
      "kind": "division",
      "number": "(h)",
      "heading": "Own final consumption",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-2/division-h",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/2"
    },
    {
      "path": "annex/I/division/II/division/B/division/2/division/h/division/2.061",
      "kind": "division",
      "number": "2.061",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-2/division-h/division-2.061",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/2/division/h"
    },
    {
      "path": "annex/I/division/II/division/B/division/2/division/h/division/2.062",
      "kind": "division",
      "number": "2.062",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-2/division-h/division-2.062",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/2/division/h"
    },
    {
      "path": "annex/I/division/II/division/B/division/2/division/h/division/2.063",
      "kind": "division",
      "number": "2.063",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-2/division-h/division-2.063",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/2/division/h"
    },
    {
      "path": "annex/I/division/II/division/B/division/2/division/i",
      "kind": "division",
      "number": "(i)",
      "heading": "Sales",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-2/division-i",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/2"
    },
    {
      "path": "annex/I/division/II/division/B/division/2/division/i/division/2.064",
      "kind": "division",
      "number": "2.064",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-2/division-i/division-2.064",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/2/division/i"
    },
    {
      "path": "annex/I/division/II/division/B/division/2/division/i/division/2.065",
      "kind": "division",
      "number": "2.065",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-2/division-i/division-2.065",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/2/division/i"
    },
    {
      "path": "annex/I/division/II/division/B/division/2/division/i/division/2.066",
      "kind": "division",
      "number": "2.066",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-2/division-i/division-2.066",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/2/division/i"
    },
    {
      "path": "annex/I/division/II/division/B/division/2/division/i/division/2.067",
      "kind": "division",
      "number": "2.067",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-2/division-i/division-2.067",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/2/division/i"
    },
    {
      "path": "annex/I/division/II/division/B/division/2/division/i/division/2.068",
      "kind": "division",
      "number": "2.068",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-2/division-i/division-2.068",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/2/division/i"
    },
    {
      "path": "annex/I/division/II/division/B/division/2/division/i/division/2.069",
      "kind": "division",
      "number": "2.069",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-2/division-i/division-2.069",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/2/division/i"
    },
    {
      "path": "annex/I/division/II/division/B/division/2/division/i/division/2.070",
      "kind": "division",
      "number": "2.070",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-2/division-i/division-2.070",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/2/division/i"
    },
    {
      "path": "annex/I/division/II/division/B/division/2/division/j",
      "kind": "division",
      "number": "(j)",
      "heading": "Own-account produced fixed capital goods",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-2/division-j",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/2"
    },
    {
      "path": "annex/I/division/II/division/B/division/2/division/j/division/2.071",
      "kind": "division",
      "number": "2.071",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-2/division-j/division-2.071",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/2/division/j"
    },
    {
      "path": "annex/I/division/II/division/B/division/2/division/k",
      "kind": "division",
      "number": "(k)",
      "heading": "Final stocks",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-2/division-k",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/2"
    },
    {
      "path": "annex/I/division/II/division/B/division/2/division/k/division/2.072",
      "kind": "division",
      "number": "2.072",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-2/division-k/division-2.072",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/2/division/k"
    },
    {
      "path": "annex/I/division/II/division/B/division/2/division/k/division/2.073",
      "kind": "division",
      "number": "2.073",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-2/division-k/division-2.073",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/2/division/k"
    },
    {
      "path": "annex/I/division/II/division/B/division/2/division/l",
      "kind": "division",
      "number": "(l)",
      "heading": "Total uses",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-2/division-l",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/2"
    },
    {
      "path": "annex/I/division/II/division/B/division/2/division/l/division/2.074",
      "kind": "division",
      "number": "2.074",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-2/division-l/division-2.074",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/2/division/l"
    },
    {
      "path": "annex/I/division/II/division/B/division/2/division/m",
      "kind": "division",
      "number": "(m)",
      "heading": "Change in stocks",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-2/division-m",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/2"
    },
    {
      "path": "annex/I/division/II/division/B/division/2/division/m/division/2.075",
      "kind": "division",
      "number": "2.075",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-2/division-m/division-2.075",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/2/division/m"
    },
    {
      "path": "annex/I/division/II/division/B/division/2/division/n",
      "kind": "division",
      "number": "(n)",
      "heading": "Output of agricultural activities",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-2/division-n",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/2"
    },
    {
      "path": "annex/I/division/II/division/B/division/2/division/n/division/2.076",
      "kind": "division",
      "number": "2.076",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-2/division-n/division-2.076",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/2/division/n"
    },
    {
      "path": "annex/I/division/II/division/B/division/2/division/n/division/2.077",
      "kind": "division",
      "number": "2.077",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-2/division-n/division-2.077",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/2/division/n"
    },
    {
      "path": "annex/I/division/II/division/B/division/3",
      "kind": "division",
      "number": "3",
      "heading": "Output of inseperable non-agricultural secondary activities",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B"
    },
    {
      "path": "annex/I/division/II/division/B/division/3/division/2.078",
      "kind": "division",
      "number": "2.078",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-3/division-2.078",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/3"
    },
    {
      "path": "annex/I/division/II/division/B/division/3/division/2.079",
      "kind": "division",
      "number": "2.079",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-3/division-2.079",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/3"
    },
    {
      "path": "annex/I/division/II/division/B/division/3/division/2.080",
      "kind": "division",
      "number": "2.080",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-3/division-2.080",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/3"
    },
    {
      "path": "annex/I/division/II/division/B/division/3/division/2.080/division/2.080.1",
      "kind": "division",
      "number": "2.080.1",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-3/division-2.080/division-2.080.1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/3/division/2.080"
    },
    {
      "path": "annex/I/division/II/division/B/division/4",
      "kind": "division",
      "number": "4",
      "heading": "Output of the agricultural industry",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B"
    },
    {
      "path": "annex/I/division/II/division/B/division/4/division/2.081",
      "kind": "division",
      "number": "2.081",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-4/division-2.081",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/4"
    },
    {
      "path": "annex/I/division/II/division/B/division/5",
      "kind": "division",
      "number": "5",
      "heading": "Valuation of output",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B"
    },
    {
      "path": "annex/I/division/II/division/B/division/5/division/2.082",
      "kind": "division",
      "number": "2.082",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-5/division-2.082",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/5"
    },
    {
      "path": "annex/I/division/II/division/B/division/5/division/2.083",
      "kind": "division",
      "number": "2.083",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-5/division-2.083",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/5"
    },
    {
      "path": "annex/I/division/II/division/B/division/5/division/2.084",
      "kind": "division",
      "number": "2.084",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-5/division-2.084",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/5"
    },
    {
      "path": "annex/I/division/II/division/B/division/5/division/2.085",
      "kind": "division",
      "number": "2.085",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-5/division-2.085",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/5"
    },
    {
      "path": "annex/I/division/II/division/B/division/5/division/2.086",
      "kind": "division",
      "number": "2.086",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-5/division-2.086",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/5"
    },
    {
      "path": "annex/I/division/II/division/B/division/5/division/2.087",
      "kind": "division",
      "number": "2.087",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-5/division-2.087",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/5"
    },
    {
      "path": "annex/I/division/II/division/B/division/5/division/2.088",
      "kind": "division",
      "number": "2.088",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-B/division-5/division-2.088",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/B/division/5"
    },
    {
      "path": "annex/I/division/II/division/C",
      "kind": "division",
      "number": "C",
      "heading": "INTERMEDIATE CONSUMPTION",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-C",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II"
    },
    {
      "path": "annex/I/division/II/division/C/division/1",
      "kind": "division",
      "number": "1",
      "heading": "Definition",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-C/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/C"
    },
    {
      "path": "annex/I/division/II/division/C/division/1/division/2.089",
      "kind": "division",
      "number": "2.089",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-C/division-1/division-2.089",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/C/division/1"
    },
    {
      "path": "annex/I/division/II/division/C/division/1/division/2.090",
      "kind": "division",
      "number": "2.090",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-C/division-1/division-2.090",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/C/division/1"
    },
    {
      "path": "annex/I/division/II/division/C/division/1/division/2.091",
      "kind": "division",
      "number": "2.091",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-C/division-1/division-2.091",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/C/division/1"
    },
    {
      "path": "annex/I/division/II/division/C/division/1/division/2.092",
      "kind": "division",
      "number": "2.092",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-C/division-1/division-2.092",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/C/division/1"
    },
    {
      "path": "annex/I/division/II/division/C/division/1/division/2.093",
      "kind": "division",
      "number": "2.093",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-C/division-1/division-2.093",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/C/division/1"
    },
    {
      "path": "annex/I/division/II/division/C/division/1/division/2.094",
      "kind": "division",
      "number": "2.094",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-C/division-1/division-2.094",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/C/division/1"
    },
    {
      "path": "annex/I/division/II/division/C/division/1/division/2.095",
      "kind": "division",
      "number": "2.095",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-C/division-1/division-2.095",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/C/division/1"
    },
    {
      "path": "annex/I/division/II/division/C/division/1/division/2.096",
      "kind": "division",
      "number": "2.096",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-C/division-1/division-2.096",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/C/division/1"
    },
    {
      "path": "annex/I/division/II/division/C/division/2",
      "kind": "division",
      "number": "2",
      "heading": "Elements of intermediate consumption",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-C/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/C"
    },
    {
      "path": "annex/I/division/II/division/C/division/2/division/a",
      "kind": "division",
      "number": "(a)",
      "heading": "Seeds and planting stock",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-C/division-2/division-a",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/C/division/2"
    },
    {
      "path": "annex/I/division/II/division/C/division/2/division/a/division/2.097",
      "kind": "division",
      "number": "2.097",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-C/division-2/division-a/division-2.097",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/C/division/2/division/a"
    },
    {
      "path": "annex/I/division/II/division/C/division/2/division/a/division/2.098",
      "kind": "division",
      "number": "2.098",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-C/division-2/division-a/division-2.098",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/C/division/2/division/a"
    },
    {
      "path": "annex/I/division/II/division/C/division/2/division/b",
      "kind": "division",
      "number": "(b)",
      "heading": "Energy; lubricants",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-C/division-2/division-b",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/C/division/2"
    },
    {
      "path": "annex/I/division/II/division/C/division/2/division/b/division/2.099",
      "kind": "division",
      "number": "2.099",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-C/division-2/division-b/division-2.099",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/C/division/2/division/b"
    },
    {
      "path": "annex/I/division/II/division/C/division/2/division/c",
      "kind": "division",
      "number": "(c)",
      "heading": "Fertilisers and soil improvers",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-C/division-2/division-c",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/C/division/2"
    },
    {
      "path": "annex/I/division/II/division/C/division/2/division/c/division/2.100",
      "kind": "division",
      "number": "2.100",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-C/division-2/division-c/division-2.100",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/C/division/2/division/c"
    },
    {
      "path": "annex/I/division/II/division/C/division/2/division/d",
      "kind": "division",
      "number": "(d)",
      "heading": "Plant protection products and pesticides",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-C/division-2/division-d",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/C/division/2"
    },
    {
      "path": "annex/I/division/II/division/C/division/2/division/d/division/2.101",
      "kind": "division",
      "number": "2.101",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-C/division-2/division-d/division-2.101",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/C/division/2/division/d"
    },
    {
      "path": "annex/I/division/II/division/C/division/2/division/e",
      "kind": "division",
      "number": "(e)",
      "heading": "Veterinary expenses",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-C/division-2/division-e",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/C/division/2"
    },
    {
      "path": "annex/I/division/II/division/C/division/2/division/e/division/2.102",
      "kind": "division",
      "number": "2.102",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-C/division-2/division-e/division-2.102",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/C/division/2/division/e"
    },
    {
      "path": "annex/I/division/II/division/C/division/2/division/f",
      "kind": "division",
      "number": "(f)",
      "heading": "Animal feedingstuffs",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-C/division-2/division-f",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/C/division/2"
    },
    {
      "path": "annex/I/division/II/division/C/division/2/division/f/division/2.103",
      "kind": "division",
      "number": "2.103",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-C/division-2/division-f/division-2.103",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/C/division/2/division/f"
    },
    {
      "path": "annex/I/division/II/division/C/division/2/division/f/division/2.104",
      "kind": "division",
      "number": "2.104",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-C/division-2/division-f/division-2.104",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/C/division/2/division/f"
    },
    {
      "path": "annex/I/division/II/division/C/division/2/division/g",
      "kind": "division",
      "number": "(g)",
      "heading": "Maintenance of materials",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-C/division-2/division-g",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/C/division/2"
    },
    {
      "path": "annex/I/division/II/division/C/division/2/division/g/division/2.105",
      "kind": "division",
      "number": "2.105",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-C/division-2/division-g/division-2.105",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/C/division/2/division/g"
    },
    {
      "path": "annex/I/division/II/division/C/division/2/division/h",
      "kind": "division",
      "number": "(h)",
      "heading": "Maintenance of buildings",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-C/division-2/division-h",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/C/division/2"
    },
    {
      "path": "annex/I/division/II/division/C/division/2/division/h/division/2.106",
      "kind": "division",
      "number": "2.106",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-C/division-2/division-h/division-2.106",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/C/division/2/division/h"
    },
    {
      "path": "annex/I/division/II/division/C/division/2/division/i",
      "kind": "division",
      "number": "(i)",
      "heading": "Agricultural services",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-C/division-2/division-i",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/C/division/2"
    },
    {
      "path": "annex/I/division/II/division/C/division/2/division/i/division/2.107",
      "kind": "division",
      "number": "2.107",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-C/division-2/division-i/division-2.107",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/C/division/2/division/i"
    },
    {
      "path": "annex/I/division/II/division/C/division/2/division/j",
      "kind": "division",
      "number": "(j)",
      "heading": "Financial intermediation services indirectly measured (FISIM)",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-C/division-2/division-j",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/C/division/2"
    },
    {
      "path": "annex/I/division/II/division/C/division/2/division/j/division/2.107.1",
      "kind": "division",
      "number": "2.107.1",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-C/division-2/division-j/division-2.107.1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/C/division/2/division/j"
    },
    {
      "path": "annex/I/division/II/division/C/division/2/division/11",
      "kind": "division",
      "number": "(k)",
      "heading": "Other goods and services",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-C/division-2/division-11",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/C/division/2"
    },
    {
      "path": "annex/I/division/II/division/C/division/2/division/11/division/2.108",
      "kind": "division",
      "number": "2.108",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-C/division-2/division-11/division-2.108",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/C/division/2/division/11"
    },
    {
      "path": "annex/I/division/II/division/C/division/2/division/12",
      "kind": "division",
      "number": "(k)",
      "heading": "Items not included in intermediate consumption",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-C/division-2/division-12",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/C/division/2"
    },
    {
      "path": "annex/I/division/II/division/C/division/2/division/12/division/2.109",
      "kind": "division",
      "number": "2.109",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-C/division-2/division-12/division-2.109",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/C/division/2/division/12"
    },
    {
      "path": "annex/I/division/II/division/C/division/3",
      "kind": "division",
      "number": "3",
      "heading": "Valuation of intermediate consumption",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-C/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/C"
    },
    {
      "path": "annex/I/division/II/division/C/division/3/division/2.110",
      "kind": "division",
      "number": "2.110",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-C/division-3/division-2.110",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/C/division/3"
    },
    {
      "path": "annex/I/division/II/division/C/division/3/division/2.111",
      "kind": "division",
      "number": "2.111",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-C/division-3/division-2.111",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/C/division/3"
    },
    {
      "path": "annex/I/division/II/division/C/division/3/division/2.112",
      "kind": "division",
      "number": "2.112",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-C/division-3/division-2.112",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/C/division/3"
    },
    {
      "path": "annex/I/division/II/division/C/division/3/division/2.113",
      "kind": "division",
      "number": "2.113",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-C/division-3/division-2.113",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/C/division/3"
    },
    {
      "path": "annex/I/division/II/division/C/division/3/division/2.114",
      "kind": "division",
      "number": "2.114",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-C/division-3/division-2.114",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/C/division/3"
    },
    {
      "path": "annex/I/division/II/division/D",
      "kind": "division",
      "number": "D",
      "heading": "GROSS CAPITAL FORMATION",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II"
    },
    {
      "path": "annex/I/division/II/division/D/division/2.115",
      "kind": "division",
      "number": "2.115",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-2.115",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D"
    },
    {
      "path": "annex/I/division/II/division/D/division/2.116",
      "kind": "division",
      "number": "2.116",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-2.116",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D"
    },
    {
      "path": "annex/I/division/II/division/D/division/2.117",
      "kind": "division",
      "number": "2.117",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-2.117",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D"
    },
    {
      "path": "annex/I/division/II/division/D/division/1",
      "kind": "division",
      "number": "1",
      "heading": "Gross fixed capital formation (GFCF)",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D"
    },
    {
      "path": "annex/I/division/II/division/D/division/1/division/a",
      "kind": "division",
      "number": "(a)",
      "heading": "Definition",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-1/division-a",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/1"
    },
    {
      "path": "annex/I/division/II/division/D/division/1/division/a/division/2.118",
      "kind": "division",
      "number": "2.118",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-1/division-a/division-2.118",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/1/division/a"
    },
    {
      "path": "annex/I/division/II/division/D/division/1/division/b",
      "kind": "division",
      "number": "(b)",
      "heading": "Considerations for the national economy as a whole",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-1/division-b",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/1"
    },
    {
      "path": "annex/I/division/II/division/D/division/1/division/b/division/2.119",
      "kind": "division",
      "number": "2.119",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-1/division-b/division-2.119",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/1/division/b"
    },
    {
      "path": "annex/I/division/II/division/D/division/1/division/b/division/2.120",
      "kind": "division",
      "number": "2.120",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-1/division-b/division-2.120",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/1/division/b"
    },
    {
      "path": "annex/I/division/II/division/D/division/1/division/b/division/2.121",
      "kind": "division",
      "number": "2.121",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-1/division-b/division-2.121",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/1/division/b"
    },
    {
      "path": "annex/I/division/II/division/D/division/1/division/c",
      "kind": "division",
      "number": "(c)",
      "heading": "Transfer of ownership criterion",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-1/division-c",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/1"
    },
    {
      "path": "annex/I/division/II/division/D/division/1/division/c/division/2.122",
      "kind": "division",
      "number": "2.122",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-1/division-c/division-2.122",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/1/division/c"
    },
    {
      "path": "annex/I/division/II/division/D/division/1/division/c/division/2.123",
      "kind": "division",
      "number": "2.123",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-1/division-c/division-2.123",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/1/division/c"
    },
    {
      "path": "annex/I/division/II/division/D/division/1/division/d",
      "kind": "division",
      "number": "(d)",
      "heading": "Acquisitions",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-1/division-d",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/1"
    },
    {
      "path": "annex/I/division/II/division/D/division/1/division/d/division/2.124",
      "kind": "division",
      "number": "2.124",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-1/division-d/division-2.124",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/1/division/d"
    },
    {
      "path": "annex/I/division/II/division/D/division/1/division/d/division/2.125",
      "kind": "division",
      "number": "2.125",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-1/division-d/division-2.125",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/1/division/d"
    },
    {
      "path": "annex/I/division/II/division/D/division/1/division/d/division/2.126",
      "kind": "division",
      "number": "2.126",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-1/division-d/division-2.126",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/1/division/d"
    },
    {
      "path": "annex/I/division/II/division/D/division/1/division/d/division/2.127",
      "kind": "division",
      "number": "2.127",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-1/division-d/division-2.127",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/1/division/d"
    },
    {
      "path": "annex/I/division/II/division/D/division/1/division/d/division/2.128",
      "kind": "division",
      "number": "2.128",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-1/division-d/division-2.128",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/1/division/d"
    },
    {
      "path": "annex/I/division/II/division/D/division/1/division/d/division/2.129",
      "kind": "division",
      "number": "2.129",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-1/division-d/division-2.129",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/1/division/d"
    },
    {
      "path": "annex/I/division/II/division/D/division/1/division/e",
      "kind": "division",
      "number": "(e)",
      "heading": "Disposals",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-1/division-e",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/1"
    },
    {
      "path": "annex/I/division/II/division/D/division/1/division/e/division/2.130",
      "kind": "division",
      "number": "2.130",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-1/division-e/division-2.130",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/1/division/e"
    },
    {
      "path": "annex/I/division/II/division/D/division/1/division/f",
      "kind": "division",
      "number": "(f)",
      "heading": "Valuation of gross fixed capital formation",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-1/division-f",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/1"
    },
    {
      "path": "annex/I/division/II/division/D/division/1/division/f/division/2.131",
      "kind": "division",
      "number": "2.131",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-1/division-f/division-2.131",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/1/division/f"
    },
    {
      "path": "annex/I/division/II/division/D/division/1/division/g",
      "kind": "division",
      "number": "(g)",
      "heading": "Costs of transfer of ownership",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-1/division-g",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/1"
    },
    {
      "path": "annex/I/division/II/division/D/division/1/division/g/division/2.132",
      "kind": "division",
      "number": "2.132",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-1/division-g/division-2.132",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/1/division/g"
    },
    {
      "path": "annex/I/division/II/division/D/division/1/division/g/division/2.133",
      "kind": "division",
      "number": "2.133",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-1/division-g/division-2.133",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/1/division/g"
    },
    {
      "path": "annex/I/division/II/division/D/division/1/division/h",
      "kind": "division",
      "number": "(h)",
      "heading": "GFCF and change in the value of assets",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-1/division-h",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/1"
    },
    {
      "path": "annex/I/division/II/division/D/division/1/division/h/division/2.134",
      "kind": "division",
      "number": "2.134",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-1/division-h/division-2.134",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/1/division/h"
    },
    {
      "path": "annex/I/division/II/division/D/division/1/division/h/division/2.135",
      "kind": "division",
      "number": "2.135",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-1/division-h/division-2.135",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/1/division/h"
    },
    {
      "path": "annex/I/division/II/division/D/division/1/division/h/division/2.136",
      "kind": "division",
      "number": "2.136",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-1/division-h/division-2.136",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/1/division/h"
    },
    {
      "path": "annex/I/division/II/division/D/division/1/division/h/division/2.137",
      "kind": "division",
      "number": "2.137",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-1/division-h/division-2.137",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/1/division/h"
    },
    {
      "path": "annex/I/division/II/division/D/division/1/division/i",
      "kind": "division",
      "number": "(i)",
      "heading": "Elements of GFCF",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-1/division-i",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/1"
    },
    {
      "path": "annex/I/division/II/division/D/division/1/division/i/division/2.138",
      "kind": "division",
      "number": "2.138",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-1/division-i/division-2.138",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/1/division/i"
    },
    {
      "path": "annex/I/division/II/division/D/division/1/division/i/division/2.139",
      "kind": "division",
      "number": "2.139",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-1/division-i/division-2.139",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/1/division/i"
    },
    {
      "path": "annex/I/division/II/division/D/division/1/division/i/division/2.140",
      "kind": "division",
      "number": "2.140",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-1/division-i/division-2.140",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/1/division/i"
    },
    {
      "path": "annex/I/division/II/division/D/division/1/division/j",
      "kind": "division",
      "number": "(j)",
      "heading": "Plantations yielding repeat products",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-1/division-j",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/1"
    },
    {
      "path": "annex/I/division/II/division/D/division/1/division/j/division/2.141",
      "kind": "division",
      "number": "2.141",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-1/division-j/division-2.141",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/1/division/j"
    },
    {
      "path": "annex/I/division/II/division/D/division/1/division/j/division/2.142",
      "kind": "division",
      "number": "2.142",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-1/division-j/division-2.142",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/1/division/j"
    },
    {
      "path": "annex/I/division/II/division/D/division/1/division/j/division/2.143",
      "kind": "division",
      "number": "2.143",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-1/division-j/division-2.143",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/1/division/j"
    },
    {
      "path": "annex/I/division/II/division/D/division/1/division/j/division/2.144",
      "kind": "division",
      "number": "2.144",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-1/division-j/division-2.144",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/1/division/j"
    },
    {
      "path": "annex/I/division/II/division/D/division/1/division/j/division/2.145",
      "kind": "division",
      "number": "2.145",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-1/division-j/division-2.145",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/1/division/j"
    },
    {
      "path": "annex/I/division/II/division/D/division/1/division/j/division/2.146",
      "kind": "division",
      "number": "2.146",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-1/division-j/division-2.146",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/1/division/j"
    },
    {
      "path": "annex/I/division/II/division/D/division/1/division/j/division/2.147",
      "kind": "division",
      "number": "2.147",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-1/division-j/division-2.147",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/1/division/j"
    },
    {
      "path": "annex/I/division/II/division/D/division/1/division/j/division/2.148",
      "kind": "division",
      "number": "2.148",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-1/division-j/division-2.148",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/1/division/j"
    },
    {
      "path": "annex/I/division/II/division/D/division/1/division/k",
      "kind": "division",
      "number": "(k)",
      "heading": "Fixed asset livestock",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-1/division-k",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/1"
    },
    {
      "path": "annex/I/division/II/division/D/division/1/division/k/division/2.149",
      "kind": "division",
      "number": "2.149",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-1/division-k/division-2.149",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/1/division/k"
    },
    {
      "path": "annex/I/division/II/division/D/division/1/division/k/division/2.150",
      "kind": "division",
      "number": "2.150",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-1/division-k/division-2.150",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/1/division/k"
    },
    {
      "path": "annex/I/division/II/division/D/division/1/division/k/division/2.151",
      "kind": "division",
      "number": "2.151",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-1/division-k/division-2.151",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/1/division/k"
    },
    {
      "path": "annex/I/division/II/division/D/division/1/division/k/division/2.152",
      "kind": "division",
      "number": "2.152",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-1/division-k/division-2.152",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/1/division/k"
    },
    {
      "path": "annex/I/division/II/division/D/division/1/division/k/division/2.153",
      "kind": "division",
      "number": "2.153",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-1/division-k/division-2.153",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/1/division/k"
    },
    {
      "path": "annex/I/division/II/division/D/division/1/division/k/division/2.154",
      "kind": "division",
      "number": "2.154",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-1/division-k/division-2.154",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/1/division/k"
    },
    {
      "path": "annex/I/division/II/division/D/division/1/division/k/division/2.155",
      "kind": "division",
      "number": "2.155",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-1/division-k/division-2.155",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/1/division/k"
    },
    {
      "path": "annex/I/division/II/division/D/division/1/division/k/division/2.156",
      "kind": "division",
      "number": "2.156",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-1/division-k/division-2.156",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/1/division/k"
    },
    {
      "path": "annex/I/division/II/division/D/division/1/division/k/division/2.157",
      "kind": "division",
      "number": "2.157",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-1/division-k/division-2.157",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/1/division/k"
    },
    {
      "path": "annex/I/division/II/division/D/division/1/division/k/division/2.158",
      "kind": "division",
      "number": "2.158",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-1/division-k/division-2.158",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/1/division/k"
    },
    {
      "path": "annex/I/division/II/division/D/division/1/division/k/division/2.159",
      "kind": "division",
      "number": "2.159",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-1/division-k/division-2.159",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/1/division/k"
    },
    {
      "path": "annex/I/division/II/division/D/division/1/division/k/division/2.160",
      "kind": "division",
      "number": "2.160",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-1/division-k/division-2.160",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/1/division/k"
    },
    {
      "path": "annex/I/division/II/division/D/division/1/division/k/division/2.161",
      "kind": "division",
      "number": "2.161",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-1/division-k/division-2.161",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/1/division/k"
    },
    {
      "path": "annex/I/division/II/division/D/division/1/division/l",
      "kind": "division",
      "number": "(l)",
      "heading": "Fixed assets other than agricultural assets",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-1/division-l",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/1"
    },
    {
      "path": "annex/I/division/II/division/D/division/1/division/l/division/2.162",
      "kind": "division",
      "number": "2.162",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-1/division-l/division-2.162",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/1/division/l"
    },
    {
      "path": "annex/I/division/II/division/D/division/1/division/l/division/2.163",
      "kind": "division",
      "number": "2.163",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-1/division-l/division-2.163",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/1/division/l"
    },
    {
      "path": "annex/I/division/II/division/D/division/1/division/l/division/2.164",
      "kind": "division",
      "number": "2.164",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-1/division-l/division-2.164",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/1/division/l"
    },
    {
      "path": "annex/I/division/II/division/D/division/1/division/l/division/2.165",
      "kind": "division",
      "number": "2.165",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-1/division-l/division-2.165",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/1/division/l"
    },
    {
      "path": "annex/I/division/II/division/D/division/1/division/m",
      "kind": "division",
      "number": "(m)",
      "heading": "Major improvements to land",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-1/division-m",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/1"
    },
    {
      "path": "annex/I/division/II/division/D/division/1/division/m/division/2.166",
      "kind": "division",
      "number": "2.166",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-1/division-m/division-2.166",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/1/division/m"
    },
    {
      "path": "annex/I/division/II/division/D/division/1/division/m/division/2.167",
      "kind": "division",
      "number": "2.167",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-1/division-m/division-2.167",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/1/division/m"
    },
    {
      "path": "annex/I/division/II/division/D/division/1/division/n",
      "kind": "division",
      "number": "(n)",
      "heading": "Costs associated with the transfer of ownership of non-produced assets",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-1/division-n",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/1"
    },
    {
      "path": "annex/I/division/II/division/D/division/1/division/n/division/2.168",
      "kind": "division",
      "number": "2.168",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-1/division-n/division-2.168",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/1/division/n"
    },
    {
      "path": "annex/I/division/II/division/D/division/1/division/15",
      "kind": "division",
      "number": "(o)",
      "heading": "Research and development",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-1/division-15",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/1"
    },
    {
      "path": "annex/I/division/II/division/D/division/1/division/15/division/2.168.1",
      "kind": "division",
      "number": "2.168.1",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-1/division-15/division-2.168.1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/1/division/15"
    },
    {
      "path": "annex/I/division/II/division/D/division/1/division/16",
      "kind": "division",
      "number": "(o)",
      "heading": "Goods and services excluded from GFCF",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-1/division-16",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/1"
    },
    {
      "path": "annex/I/division/II/division/D/division/1/division/16/division/2.169",
      "kind": "division",
      "number": "2.169",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-1/division-16/division-2.169",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/1/division/16"
    },
    {
      "path": "annex/I/division/II/division/D/division/1/division/16/division/2.170",
      "kind": "division",
      "number": "2.170",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-1/division-16/division-2.170",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/1/division/16"
    },
    {
      "path": "annex/I/division/II/division/D/division/2",
      "kind": "division",
      "number": "2",
      "heading": "Change in stocks",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D"
    },
    {
      "path": "annex/I/division/II/division/D/division/2/division/a",
      "kind": "division",
      "number": "(a)",
      "heading": "Definition of stocks and change in stocks",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-2/division-a",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/2"
    },
    {
      "path": "annex/I/division/II/division/D/division/2/division/a/division/2.171",
      "kind": "division",
      "number": "2.171",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-2/division-a/division-2.171",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/2/division/a"
    },
    {
      "path": "annex/I/division/II/division/D/division/2/division/a/division/2.172",
      "kind": "division",
      "number": "2.172",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-2/division-a/division-2.172",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/2/division/a"
    },
    {
      "path": "annex/I/division/II/division/D/division/2/division/a/division/2.173",
      "kind": "division",
      "number": "2.173",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-2/division-a/division-2.173",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/2/division/a"
    },
    {
      "path": "annex/I/division/II/division/D/division/2/division/a/division/2.174",
      "kind": "division",
      "number": "2.174",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-2/division-a/division-2.174",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/2/division/a"
    },
    {
      "path": "annex/I/division/II/division/D/division/2/division/b",
      "kind": "division",
      "number": "(b)",
      "heading": "Time of recording and valuation of changes in stocks",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-2/division-b",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/2"
    },
    {
      "path": "annex/I/division/II/division/D/division/2/division/b/division/2.175",
      "kind": "division",
      "number": "2.175",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-2/division-b/division-2.175",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/2/division/b"
    },
    {
      "path": "annex/I/division/II/division/D/division/2/division/b/division/2.176",
      "kind": "division",
      "number": "2.176",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-2/division-b/division-2.176",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/2/division/b"
    },
    {
      "path": "annex/I/division/II/division/D/division/2/division/b/division/2.177",
      "kind": "division",
      "number": "2.177",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-2/division-b/division-2.177",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/2/division/b"
    },
    {
      "path": "annex/I/division/II/division/D/division/2/division/b/division/2.178",
      "kind": "division",
      "number": "2.178",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-2/division-b/division-2.178",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/2/division/b"
    },
    {
      "path": "annex/I/division/II/division/D/division/2/division/b/division/2.179",
      "kind": "division",
      "number": "2.179",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-2/division-b/division-2.179",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/2/division/b"
    },
    {
      "path": "annex/I/division/II/division/D/division/2/division/b/division/2.180",
      "kind": "division",
      "number": "2.180",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-2/division-b/division-2.180",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/2/division/b"
    },
    {
      "path": "annex/I/division/II/division/D/division/2/division/b/division/2.181",
      "kind": "division",
      "number": "2.181",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-2/division-b/division-2.181",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/2/division/b"
    },
    {
      "path": "annex/I/division/II/division/D/division/2/division/c",
      "kind": "division",
      "number": "(c)",
      "heading": "Change in stocks of livestock and animal products",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-2/division-c",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/2"
    },
    {
      "path": "annex/I/division/II/division/D/division/2/division/c/division/2.182",
      "kind": "division",
      "number": "2.182",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-2/division-c/division-2.182",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/2/division/c"
    },
    {
      "path": "annex/I/division/II/division/D/division/2/division/c/division/2.183",
      "kind": "division",
      "number": "2.183",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-2/division-c/division-2.183",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/2/division/c"
    },
    {
      "path": "annex/I/division/II/division/D/division/2/division/c/division/2.184",
      "kind": "division",
      "number": "2.184",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-2/division-c/division-2.184",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/2/division/c"
    },
    {
      "path": "annex/I/division/II/division/D/division/2/division/d",
      "kind": "division",
      "number": "(d)",
      "heading": "Change in stocks of seasonal products",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-2/division-d",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/2"
    },
    {
      "path": "annex/I/division/II/division/D/division/2/division/d/division/2.185",
      "kind": "division",
      "number": "2.185",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-2/division-d/division-2.185",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/2/division/d"
    },
    {
      "path": "annex/I/division/II/division/D/division/2/division/d/division/2.186",
      "kind": "division",
      "number": "2.186",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-2/division-d/division-2.186",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/2/division/d"
    },
    {
      "path": "annex/I/division/II/division/D/division/2/division/d/division/2.187",
      "kind": "division",
      "number": "2.187",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-2/division-d/division-2.187",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/2/division/d"
    },
    {
      "path": "annex/I/division/II/division/D/division/2/division/d/division/2.188",
      "kind": "division",
      "number": "2.188",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-2/division-d/division-2.188",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/2/division/d"
    },
    {
      "path": "annex/I/division/II/division/D/division/2/division/d/division/2.189",
      "kind": "division",
      "number": "2.189",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-2/division-d/division-2.189",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/2/division/d"
    },
    {
      "path": "annex/I/division/II/division/D/division/2/division/d/division/2.190",
      "kind": "division",
      "number": "2.190",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-2/division-d/division-2.190",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/2/division/d"
    },
    {
      "path": "annex/I/division/II/division/D/division/2/division/d/division/2.191",
      "kind": "division",
      "number": "2.191",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-2/division-d/division-2.191",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/2/division/d"
    },
    {
      "path": "annex/I/division/II/division/D/division/2/division/d/division/2.192",
      "kind": "division",
      "number": "2.192",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-2/division-d/division-2.192",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/2/division/d"
    },
    {
      "path": "annex/I/division/II/division/D/division/2/division/d/division/2.193",
      "kind": "division",
      "number": "2.193",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-2/division-d/division-2.193",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/2/division/d"
    },
    {
      "path": "annex/I/division/II/division/D/division/2/division/d/division/2.194",
      "kind": "division",
      "number": "2.194",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-2/division-d/division-2.194",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/2/division/d"
    },
    {
      "path": "annex/I/division/II/division/D/division/2/division/e",
      "kind": "division",
      "number": "(e)",
      "heading": "Changes in stocks of wine (from grapes produced by the same holding)",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-2/division-e",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/2"
    },
    {
      "path": "annex/I/division/II/division/D/division/2/division/e/division/2.195",
      "kind": "division",
      "number": "2.195",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-2/division-e/division-2.195",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/2/division/e"
    },
    {
      "path": "annex/I/division/II/division/D/division/2/division/e/division/2.196",
      "kind": "division",
      "number": "2.196",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-2/division-e/division-2.196",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/2/division/e"
    },
    {
      "path": "annex/I/division/II/division/D/division/2/division/e/division/2.197",
      "kind": "division",
      "number": "2.197",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-2/division-e/division-2.197",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/2/division/e"
    },
    {
      "path": "annex/I/division/II/division/D/division/2/division/e/division/2.198",
      "kind": "division",
      "number": "2.198",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-2/division-e/division-2.198",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/2/division/e"
    },
    {
      "path": "annex/I/division/II/division/D/division/2/division/e/division/2.199",
      "kind": "division",
      "number": "2.199",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-2/division-e/division-2.199",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/2/division/e"
    },
    {
      "path": "annex/I/division/II/division/D/division/2/division/e/division/2.200",
      "kind": "division",
      "number": "2.200",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-2/division-e/division-2.200",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/2/division/e"
    },
    {
      "path": "annex/I/division/II/division/D/division/3",
      "kind": "division",
      "number": "3",
      "heading": "Recording of livestock as ‘GFCF’ or ‘changes in stocks’‘changes in stocks’",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D"
    },
    {
      "path": "annex/I/division/II/division/D/division/3/division/2.201",
      "kind": "division",
      "number": "2.201",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-3/division-2.201",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/3"
    },
    {
      "path": "annex/I/division/II/division/D/division/3/division/a",
      "kind": "division",
      "number": "(a)",
      "heading": "Definition",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-3/division-a",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/3"
    },
    {
      "path": "annex/I/division/II/division/D/division/3/division/a/division/2.202",
      "kind": "division",
      "number": "2.202",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-3/division-a/division-2.202",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/3/division/a"
    },
    {
      "path": "annex/I/division/II/division/D/division/3/division/b",
      "kind": "division",
      "number": "(b)",
      "heading": "Recording of animal imports",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-3/division-b",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/3"
    },
    {
      "path": "annex/I/division/II/division/D/division/3/division/b/division/1",
      "kind": "division",
      "number": "1",
      "heading": "Animals identifiable as fixed assets:",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-3/division-b/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/3/division/b"
    },
    {
      "path": "annex/I/division/II/division/D/division/3/division/b/division/1/division/2.203",
      "kind": "division",
      "number": "2.203",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-3/division-b/division-1/division-2.203",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/3/division/b/division/1"
    },
    {
      "path": "annex/I/division/II/division/D/division/3/division/b/division/2",
      "kind": "division",
      "number": "2",
      "heading": "Animals identifiable as stocks:",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-3/division-b/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/3/division/b"
    },
    {
      "path": "annex/I/division/II/division/D/division/3/division/b/division/2/division/2.204",
      "kind": "division",
      "number": "2.204",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-3/division-b/division-2/division-2.204",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/3/division/b/division/2"
    },
    {
      "path": "annex/I/division/II/division/D/division/3/division/b/division/3",
      "kind": "division",
      "number": "3",
      "heading": "Treatment to be adopted:",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-3/division-b/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/3/division/b"
    },
    {
      "path": "annex/I/division/II/division/D/division/3/division/b/division/3/division/2.205",
      "kind": "division",
      "number": "2.205",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-3/division-b/division-3/division-2.205",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/3/division/b/division/3"
    },
    {
      "path": "annex/I/division/II/division/D/division/3/division/b/division/3/division/2.206",
      "kind": "division",
      "number": "2.206",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-3/division-b/division-3/division-2.206",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/3/division/b/division/3"
    },
    {
      "path": "annex/I/division/II/division/D/division/3/division/c",
      "kind": "division",
      "number": "(c)",
      "heading": "Recording of livestock trade between agricultural units",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-3/division-c",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/3"
    },
    {
      "path": "annex/I/division/II/division/D/division/3/division/c/division/2.207",
      "kind": "division",
      "number": "2.207",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-3/division-c/division-2.207",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/3/division/c"
    },
    {
      "path": "annex/I/division/II/division/D/division/3/division/c/division/2.208",
      "kind": "division",
      "number": "2.208",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-3/division-c/division-2.208",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/3/division/c"
    },
    {
      "path": "annex/I/division/II/division/D/division/3/division/c/division/2.209",
      "kind": "division",
      "number": "2.209",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-3/division-c/division-2.209",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/3/division/c"
    },
    {
      "path": "annex/I/division/II/division/D/division/3/division/d",
      "kind": "division",
      "number": "(d)",
      "heading": "Non-agricultural animals",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-3/division-d",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/3"
    },
    {
      "path": "annex/I/division/II/division/D/division/3/division/d/division/2.210",
      "kind": "division",
      "number": "2.210",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-3/division-d/division-2.210",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/3/division/d"
    },
    {
      "path": "annex/I/division/II/division/D/division/3/division/d/division/2.211",
      "kind": "division",
      "number": "2.211",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-II/division-D/division-3/division-d/division-2.211",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/II/division/D/division/3/division/d"
    },
    {
      "path": "annex/I/division/III",
      "kind": "division",
      "number": "III",
      "heading": "DISTRIBUTIVE TRANSACTIONS AND OTHER FLOWS",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I"
    },
    {
      "path": "annex/I/division/III/division/A",
      "kind": "division",
      "number": "A",
      "heading": "DEFINITION",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III"
    },
    {
      "path": "annex/I/division/III/division/A/division/3.001",
      "kind": "division",
      "number": "3.001",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-A/division-3.001",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/A"
    },
    {
      "path": "annex/I/division/III/division/A/division/3.002",
      "kind": "division",
      "number": "3.002",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-A/division-3.002",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/A"
    },
    {
      "path": "annex/I/division/III/division/A/division/3.003",
      "kind": "division",
      "number": "3.003",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-A/division-3.003",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/A"
    },
    {
      "path": "annex/I/division/III/division/A/division/3.004",
      "kind": "division",
      "number": "3.004",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-A/division-3.004",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/A"
    },
    {
      "path": "annex/I/division/III/division/B",
      "kind": "division",
      "number": "B",
      "heading": "GENERAL RULES",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III"
    },
    {
      "path": "annex/I/division/III/division/B/division/1",
      "kind": "division",
      "number": "1",
      "heading": "Reference period",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-B/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/B"
    },
    {
      "path": "annex/I/division/III/division/B/division/1/division/3.005",
      "kind": "division",
      "number": "3.005",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-B/division-1/division-3.005",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/B/division/1"
    },
    {
      "path": "annex/I/division/III/division/B/division/2",
      "kind": "division",
      "number": "2",
      "heading": "Units",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-B/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/B"
    },
    {
      "path": "annex/I/division/III/division/B/division/2/division/3.006",
      "kind": "division",
      "number": "3.006",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-B/division-2/division-3.006",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/B/division/2"
    },
    {
      "path": "annex/I/division/III/division/B/division/3",
      "kind": "division",
      "number": "3",
      "heading": "Time of recording distributive transactions",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-B/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/B"
    },
    {
      "path": "annex/I/division/III/division/B/division/3/division/3.007",
      "kind": "division",
      "number": "3.007",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-B/division-3/division-3.007",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/B/division/3"
    },
    {
      "path": "annex/I/division/III/division/B/division/3/division/3.008",
      "kind": "division",
      "number": "3.008",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-B/division-3/division-3.008",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/B/division/3"
    },
    {
      "path": "annex/I/division/III/division/B/division/3/division/a",
      "kind": "division",
      "number": "(a)",
      "heading": "Compensation of employees",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-B/division-3/division-a",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/B/division/3"
    },
    {
      "path": "annex/I/division/III/division/B/division/3/division/a/division/3.009",
      "kind": "division",
      "number": "3.009",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-B/division-3/division-a/division-3.009",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/B/division/3/division/a"
    },
    {
      "path": "annex/I/division/III/division/B/division/3/division/b",
      "kind": "division",
      "number": "(b)",
      "heading": "Taxes and subsidies on production",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-B/division-3/division-b",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/B/division/3"
    },
    {
      "path": "annex/I/division/III/division/B/division/3/division/b/division/3.010",
      "kind": "division",
      "number": "3.010",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-B/division-3/division-b/division-3.010",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/B/division/3/division/b"
    },
    {
      "path": "annex/I/division/III/division/B/division/3/division/c",
      "kind": "division",
      "number": "(c)",
      "heading": "Property income",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-B/division-3/division-c",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/B/division/3"
    },
    {
      "path": "annex/I/division/III/division/B/division/3/division/c/division/3.011",
      "kind": "division",
      "number": "3.011",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-B/division-3/division-c/division-3.011",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/B/division/3/division/c"
    },
    {
      "path": "annex/I/division/III/division/B/division/3/division/d",
      "kind": "division",
      "number": "(d)",
      "heading": "Capital transfers",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-B/division-3/division-d",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/B/division/3"
    },
    {
      "path": "annex/I/division/III/division/B/division/3/division/d/division/3.012",
      "kind": "division",
      "number": "3.012",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-B/division-3/division-d/division-3.012",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/B/division/3/division/d"
    },
    {
      "path": "annex/I/division/III/division/B/division/4",
      "kind": "division",
      "number": "4",
      "heading": "General remarks concerning value added",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-B/division-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/B"
    },
    {
      "path": "annex/I/division/III/division/B/division/4/division/3.013",
      "kind": "division",
      "number": "3.013",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-B/division-4/division-3.013",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/B/division/4"
    },
    {
      "path": "annex/I/division/III/division/B/division/4/division/3.014",
      "kind": "division",
      "number": "3.014",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-B/division-4/division-3.014",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/B/division/4"
    },
    {
      "path": "annex/I/division/III/division/C",
      "kind": "division",
      "number": "C",
      "heading": "COMPENSATION OF EMPLOYEES",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-C",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III"
    },
    {
      "path": "annex/I/division/III/division/C/division/3.015",
      "kind": "division",
      "number": "3.015",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-C/division-3.015",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/C"
    },
    {
      "path": "annex/I/division/III/division/C/division/3.016",
      "kind": "division",
      "number": "3.016",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-C/division-3.016",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/C"
    },
    {
      "path": "annex/I/division/III/division/C/division/3.017",
      "kind": "division",
      "number": "3.017",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-C/division-3.017",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/C"
    },
    {
      "path": "annex/I/division/III/division/C/division/3.018",
      "kind": "division",
      "number": "3.018",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-C/division-3.018",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/C"
    },
    {
      "path": "annex/I/division/III/division/C/division/3.019",
      "kind": "division",
      "number": "3.019",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-C/division-3.019",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/C"
    },
    {
      "path": "annex/I/division/III/division/C/division/3.020",
      "kind": "division",
      "number": "3.020",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-C/division-3.020",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/C"
    },
    {
      "path": "annex/I/division/III/division/C/division/3.021",
      "kind": "division",
      "number": "3.021",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-C/division-3.021",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/C"
    },
    {
      "path": "annex/I/division/III/division/C/division/3.022",
      "kind": "division",
      "number": "3.022",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-C/division-3.022",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/C"
    },
    {
      "path": "annex/I/division/III/division/C/division/3.023",
      "kind": "division",
      "number": "3.023",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-C/division-3.023",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/C"
    },
    {
      "path": "annex/I/division/III/division/C/division/3.024",
      "kind": "division",
      "number": "3.024",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-C/division-3.024",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/C"
    },
    {
      "path": "annex/I/division/III/division/D",
      "kind": "division",
      "number": "D",
      "heading": "TAXES ON PRODUCTION AND IMPORTS",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-D",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III"
    },
    {
      "path": "annex/I/division/III/division/D/division/3.025",
      "kind": "division",
      "number": "3.025",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-D/division-3.025",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/D"
    },
    {
      "path": "annex/I/division/III/division/D/division/3.026",
      "kind": "division",
      "number": "3.026",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-D/division-3.026",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/D"
    },
    {
      "path": "annex/I/division/III/division/D/division/1",
      "kind": "division",
      "number": "1",
      "heading": "Taxes on products",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-D/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/D"
    },
    {
      "path": "annex/I/division/III/division/D/division/1/division/3.027",
      "kind": "division",
      "number": "3.027",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-D/division-1/division-3.027",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/D/division/1"
    },
    {
      "path": "annex/I/division/III/division/D/division/1/division/3.028",
      "kind": "division",
      "number": "3.028",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-D/division-1/division-3.028",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/D/division/1"
    },
    {
      "path": "annex/I/division/III/division/D/division/1/division/3.029",
      "kind": "division",
      "number": "3.029",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-D/division-1/division-3.029",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/D/division/1"
    },
    {
      "path": "annex/I/division/III/division/D/division/1/division/3.030",
      "kind": "division",
      "number": "3.030",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-D/division-1/division-3.030",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/D/division/1"
    },
    {
      "path": "annex/I/division/III/division/D/division/1/division/3.031",
      "kind": "division",
      "number": "3.031",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-D/division-1/division-3.031",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/D/division/1"
    },
    {
      "path": "annex/I/division/III/division/D/division/1/division/3.032",
      "kind": "division",
      "number": "3.032",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-D/division-1/division-3.032",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/D/division/1"
    },
    {
      "path": "annex/I/division/III/division/D/division/1/division/3.033",
      "kind": "division",
      "number": "3.033",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-D/division-1/division-3.033",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/D/division/1"
    },
    {
      "path": "annex/I/division/III/division/D/division/1/division/3.034",
      "kind": "division",
      "number": "3.034",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-D/division-1/division-3.034",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/D/division/1"
    },
    {
      "path": "annex/I/division/III/division/D/division/2",
      "kind": "division",
      "number": "2",
      "heading": "Treatment of VAT",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-D/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/D"
    },
    {
      "path": "annex/I/division/III/division/D/division/2/division/3.035",
      "kind": "division",
      "number": "3.035",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-D/division-2/division-3.035",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/D/division/2"
    },
    {
      "path": "annex/I/division/III/division/D/division/2/division/3.036",
      "kind": "division",
      "number": "3.036",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-D/division-2/division-3.036",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/D/division/2"
    },
    {
      "path": "annex/I/division/III/division/D/division/2/division/a",
      "kind": "division",
      "number": "(a)",
      "heading": "Definitions",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-D/division-2/division-a",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/D/division/2"
    },
    {
      "path": "annex/I/division/III/division/D/division/2/division/a/division/3.037",
      "kind": "division",
      "number": "3.037",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-D/division-2/division-a/division-3.037",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/D/division/2/division/a"
    },
    {
      "path": "annex/I/division/III/division/D/division/2/division/a/division/3.038",
      "kind": "division",
      "number": "3.038",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-D/division-2/division-a/division-3.038",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/D/division/2/division/a"
    },
    {
      "path": "annex/I/division/III/division/D/division/2/division/a/division/3.039",
      "kind": "division",
      "number": "3.039",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-D/division-2/division-a/division-3.039",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/D/division/2/division/a"
    },
    {
      "path": "annex/I/division/III/division/D/division/2/division/b",
      "kind": "division",
      "number": "(b)",
      "heading": "Operation of the net recording method",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-D/division-2/division-b",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/D/division/2"
    },
    {
      "path": "annex/I/division/III/division/D/division/2/division/b/division/3.040",
      "kind": "division",
      "number": "3.040",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-D/division-2/division-b/division-3.040",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/D/division/2/division/b"
    },
    {
      "path": "annex/I/division/III/division/D/division/2/division/b/division/3.041",
      "kind": "division",
      "number": "3.041",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-D/division-2/division-b/division-3.041",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/D/division/2/division/b"
    },
    {
      "path": "annex/I/division/III/division/D/division/2/division/b/division/3.042",
      "kind": "division",
      "number": "3.042",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-D/division-2/division-b/division-3.042",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/D/division/2/division/b"
    },
    {
      "path": "annex/I/division/III/division/D/division/2/division/b/division/3.043",
      "kind": "division",
      "number": "3.043",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-D/division-2/division-b/division-3.043",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/D/division/2/division/b"
    },
    {
      "path": "annex/I/division/III/division/D/division/3",
      "kind": "division",
      "number": "3",
      "heading": "Other taxes on production",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-D/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/D"
    },
    {
      "path": "annex/I/division/III/division/D/division/3/division/3.044",
      "kind": "division",
      "number": "3.044",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-D/division-3/division-3.044",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/D/division/3"
    },
    {
      "path": "annex/I/division/III/division/D/division/3/division/3.045",
      "kind": "division",
      "number": "3.045",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-D/division-3/division-3.045",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/D/division/3"
    },
    {
      "path": "annex/I/division/III/division/D/division/3/division/3.046",
      "kind": "division",
      "number": "3.046",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-D/division-3/division-3.046",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/D/division/3"
    },
    {
      "path": "annex/I/division/III/division/D/division/3/division/3.047",
      "kind": "division",
      "number": "3.047",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-D/division-3/division-3.047",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/D/division/3"
    },
    {
      "path": "annex/I/division/III/division/D/division/3/division/3.048",
      "kind": "division",
      "number": "3.048",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-D/division-3/division-3.048",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/D/division/3"
    },
    {
      "path": "annex/I/division/III/division/D/division/3/division/3.049",
      "kind": "division",
      "number": "3.049",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-D/division-3/division-3.049",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/D/division/3"
    },
    {
      "path": "annex/I/division/III/division/D/division/3/division/3.050",
      "kind": "division",
      "number": "3.050",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-D/division-3/division-3.050",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/D/division/3"
    },
    {
      "path": "annex/I/division/III/division/E",
      "kind": "division",
      "number": "E",
      "heading": "SUBSIDIES",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-E",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III"
    },
    {
      "path": "annex/I/division/III/division/E/division/3.051",
      "kind": "division",
      "number": "3.051",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-E/division-3.051",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/E"
    },
    {
      "path": "annex/I/division/III/division/E/division/3.052",
      "kind": "division",
      "number": "3.052",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-E/division-3.052",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/E"
    },
    {
      "path": "annex/I/division/III/division/E/division/1",
      "kind": "division",
      "number": "1",
      "heading": "Subsidies on products",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-E/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/E"
    },
    {
      "path": "annex/I/division/III/division/E/division/1/division/3.053",
      "kind": "division",
      "number": "3.053",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-E/division-1/division-3.053",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/E/division/1"
    },
    {
      "path": "annex/I/division/III/division/E/division/1/division/3.054",
      "kind": "division",
      "number": "3.054",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-E/division-1/division-3.054",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/E/division/1"
    },
    {
      "path": "annex/I/division/III/division/E/division/1/division/3.055",
      "kind": "division",
      "number": "3.055",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-E/division-1/division-3.055",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/E/division/1"
    },
    {
      "path": "annex/I/division/III/division/E/division/1/division/3.056",
      "kind": "division",
      "number": "3.056",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-E/division-1/division-3.056",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/E/division/1"
    },
    {
      "path": "annex/I/division/III/division/E/division/1/division/3.057",
      "kind": "division",
      "number": "3.057",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-E/division-1/division-3.057",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/E/division/1"
    },
    {
      "path": "annex/I/division/III/division/E/division/2",
      "kind": "division",
      "number": "2",
      "heading": "Other subsidies on production",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-E/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/E"
    },
    {
      "path": "annex/I/division/III/division/E/division/2/division/3.058",
      "kind": "division",
      "number": "3.058",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-E/division-2/division-3.058",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/E/division/2"
    },
    {
      "path": "annex/I/division/III/division/E/division/2/division/3.059",
      "kind": "division",
      "number": "3.059",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-E/division-2/division-3.059",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/E/division/2"
    },
    {
      "path": "annex/I/division/III/division/E/division/2/division/a",
      "kind": "division",
      "number": "(a)",
      "heading": "Type of beneficiary",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-E/division-2/division-a",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/E/division/2"
    },
    {
      "path": "annex/I/division/III/division/E/division/2/division/a/division/3.060",
      "kind": "division",
      "number": "3.060",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-E/division-2/division-a/division-3.060",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/E/division/2/division/a"
    },
    {
      "path": "annex/I/division/III/division/E/division/2/division/a/division/3.061",
      "kind": "division",
      "number": "3.061",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-E/division-2/division-a/division-3.061",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/E/division/2/division/a"
    },
    {
      "path": "annex/I/division/III/division/E/division/2/division/b",
      "kind": "division",
      "number": "(b)",
      "heading": "Purposes of other subsidies on production",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-E/division-2/division-b",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/E/division/2"
    },
    {
      "path": "annex/I/division/III/division/E/division/2/division/b/division/3.062",
      "kind": "division",
      "number": "3.062",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-E/division-2/division-b/division-3.062",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/E/division/2/division/b"
    },
    {
      "path": "annex/I/division/III/division/E/division/2/division/c",
      "kind": "division",
      "number": "(c)",
      "heading": "Payment criterion",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-E/division-2/division-c",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/E/division/2"
    },
    {
      "path": "annex/I/division/III/division/E/division/2/division/c/division/3.063",
      "kind": "division",
      "number": "3.063",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-E/division-2/division-c/division-3.063",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/E/division/2/division/c"
    },
    {
      "path": "annex/I/division/III/division/E/division/2/division/c/division/3.064",
      "kind": "division",
      "number": "3.064",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-E/division-2/division-c/division-3.064",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/E/division/2/division/c"
    },
    {
      "path": "annex/I/division/III/division/E/division/2/division/c/division/3.065",
      "kind": "division",
      "number": "3.065",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-E/division-2/division-c/division-3.065",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/E/division/2/division/c"
    },
    {
      "path": "annex/I/division/III/division/E/division/2/division/c/division/3.066",
      "kind": "division",
      "number": "3.066",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-E/division-2/division-c/division-3.066",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/E/division/2/division/c"
    },
    {
      "path": "annex/I/division/III/division/E/division/2/division/c/division/3.067",
      "kind": "division",
      "number": "3.067",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-E/division-2/division-c/division-3.067",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/E/division/2/division/c"
    },
    {
      "path": "annex/I/division/III/division/E/division/2/division/d",
      "kind": "division",
      "number": "(d)",
      "heading": "Market-regulatory agencies",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-E/division-2/division-d",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/E/division/2"
    },
    {
      "path": "annex/I/division/III/division/E/division/2/division/d/division/3.068",
      "kind": "division",
      "number": "3.068",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-E/division-2/division-d/division-3.068",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/E/division/2/division/d"
    },
    {
      "path": "annex/I/division/III/division/E/division/2/division/d/division/3.069",
      "kind": "division",
      "number": "3.069",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-E/division-2/division-d/division-3.069",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/E/division/2/division/d"
    },
    {
      "path": "annex/I/division/III/division/F",
      "kind": "division",
      "number": "F",
      "heading": "PROPERTY INCOME",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-F",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III"
    },
    {
      "path": "annex/I/division/III/division/F/division/1",
      "kind": "division",
      "number": "1",
      "heading": "Definition",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-F/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/F"
    },
    {
      "path": "annex/I/division/III/division/F/division/1/division/3.070",
      "kind": "division",
      "number": "3.070",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-F/division-1/division-3.070",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/F/division/1"
    },
    {
      "path": "annex/I/division/III/division/F/division/1/division/3.071",
      "kind": "division",
      "number": "3.071",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-F/division-1/division-3.071",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/F/division/1"
    },
    {
      "path": "annex/I/division/III/division/F/division/1/division/3.072",
      "kind": "division",
      "number": "3.072",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-F/division-1/division-3.072",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/F/division/1"
    },
    {
      "path": "annex/I/division/III/division/F/division/1/division/3.073",
      "kind": "division",
      "number": "3.073",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-F/division-1/division-3.073",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/F/division/1"
    },
    {
      "path": "annex/I/division/III/division/F/division/2",
      "kind": "division",
      "number": "2",
      "heading": "Interest",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-F/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/F"
    },
    {
      "path": "annex/I/division/III/division/F/division/2/division/3.074",
      "kind": "division",
      "number": "3.074",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-F/division-2/division-3.074",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/F/division/2"
    },
    {
      "path": "annex/I/division/III/division/F/division/2/division/3.075",
      "kind": "division",
      "number": "3.075",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-F/division-2/division-3.075",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/F/division/2"
    },
    {
      "path": "annex/I/division/III/division/F/division/2/division/3.076",
      "kind": "division",
      "number": "3.076",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-F/division-2/division-3.076",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/F/division/2"
    },
    {
      "path": "annex/I/division/III/division/F/division/2/division/3.077",
      "kind": "division",
      "number": "3.077",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-F/division-2/division-3.077",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/F/division/2"
    },
    {
      "path": "annex/I/division/III/division/F/division/2/division/3.078",
      "kind": "division",
      "number": "3.078",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-F/division-2/division-3.078",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/F/division/2"
    },
    {
      "path": "annex/I/division/III/division/F/division/2/division/3.079",
      "kind": "division",
      "number": "3.079",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-F/division-2/division-3.079",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/F/division/2"
    },
    {
      "path": "annex/I/division/III/division/F/division/3",
      "kind": "division",
      "number": "3",
      "heading": "Rents (on land and subsoil assets)",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-F/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/F"
    },
    {
      "path": "annex/I/division/III/division/F/division/3/division/3.080",
      "kind": "division",
      "number": "3.080",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-F/division-3/division-3.080",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/F/division/3"
    },
    {
      "path": "annex/I/division/III/division/F/division/3/division/3.081",
      "kind": "division",
      "number": "3.081",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-F/division-3/division-3.081",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/F/division/3"
    },
    {
      "path": "annex/I/division/III/division/F/division/3/division/3.082",
      "kind": "division",
      "number": "3.082",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-F/division-3/division-3.082",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/F/division/3"
    },
    {
      "path": "annex/I/division/III/division/F/division/3/division/3.083",
      "kind": "division",
      "number": "3.083",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-F/division-3/division-3.083",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/F/division/3"
    },
    {
      "path": "annex/I/division/III/division/F/division/3/division/3.084",
      "kind": "division",
      "number": "3.084",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-F/division-3/division-3.084",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/F/division/3"
    },
    {
      "path": "annex/I/division/III/division/F/division/3/division/3.085",
      "kind": "division",
      "number": "3.085",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-F/division-3/division-3.085",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/F/division/3"
    },
    {
      "path": "annex/I/division/III/division/F/division/4",
      "kind": "division",
      "number": "4",
      "heading": "Investment income attributable to insurance policy holders (not covered by the EAA)",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-F/division-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/F"
    },
    {
      "path": "annex/I/division/III/division/F/division/4/division/3.086",
      "kind": "division",
      "number": "3.086",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-F/division-4/division-3.086",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/F/division/4"
    },
    {
      "path": "annex/I/division/III/division/F/division/4/division/3.087",
      "kind": "division",
      "number": "3.087",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-F/division-4/division-3.087",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/F/division/4"
    },
    {
      "path": "annex/I/division/III/division/G",
      "kind": "division",
      "number": "G",
      "heading": "CAPITAL TRANSFERS",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-G",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III"
    },
    {
      "path": "annex/I/division/III/division/G/division/3.088",
      "kind": "division",
      "number": "3.088",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-G/division-3.088",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/G"
    },
    {
      "path": "annex/I/division/III/division/G/division/1",
      "kind": "division",
      "number": "1",
      "heading": "Investment grants",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-G/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/G"
    },
    {
      "path": "annex/I/division/III/division/G/division/1/division/3.089",
      "kind": "division",
      "number": "3.089",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-G/division-1/division-3.089",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/G/division/1"
    },
    {
      "path": "annex/I/division/III/division/G/division/1/division/3.090",
      "kind": "division",
      "number": "3.090",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-G/division-1/division-3.090",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/G/division/1"
    },
    {
      "path": "annex/I/division/III/division/G/division/1/division/3.091",
      "kind": "division",
      "number": "3.091",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-G/division-1/division-3.091",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/G/division/1"
    },
    {
      "path": "annex/I/division/III/division/G/division/1/division/3.092",
      "kind": "division",
      "number": "3.092",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-G/division-1/division-3.092",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/G/division/1"
    },
    {
      "path": "annex/I/division/III/division/G/division/2",
      "kind": "division",
      "number": "2",
      "heading": "Other capital transfers",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-G/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/G"
    },
    {
      "path": "annex/I/division/III/division/G/division/2/division/3.093",
      "kind": "division",
      "number": "3.093",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-G/division-2/division-3.093",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/G/division/2"
    },
    {
      "path": "annex/I/division/III/division/G/division/2/division/3.094",
      "kind": "division",
      "number": "3.094",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-G/division-2/division-3.094",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/G/division/2"
    },
    {
      "path": "annex/I/division/III/division/G/division/2/division/3.095",
      "kind": "division",
      "number": "3.095",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-G/division-2/division-3.095",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/G/division/2"
    },
    {
      "path": "annex/I/division/III/division/G/division/2/division/3.096",
      "kind": "division",
      "number": "3.096",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-G/division-2/division-3.096",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/G/division/2"
    },
    {
      "path": "annex/I/division/III/division/G/division/2/division/3.097",
      "kind": "division",
      "number": "3.097",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-G/division-2/division-3.097",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/G/division/2"
    },
    {
      "path": "annex/I/division/III/division/H",
      "kind": "division",
      "number": "H",
      "heading": "CONSUMPTION OF FIXED CAPITAL",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-H",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III"
    },
    {
      "path": "annex/I/division/III/division/H/division/3.098",
      "kind": "division",
      "number": "3.098",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-H/division-3.098",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/H"
    },
    {
      "path": "annex/I/division/III/division/H/division/3.099",
      "kind": "division",
      "number": "3.099",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-H/division-3.099",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/H"
    },
    {
      "path": "annex/I/division/III/division/H/division/3.100",
      "kind": "division",
      "number": "3.100",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-H/division-3.100",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/H"
    },
    {
      "path": "annex/I/division/III/division/H/division/3.101",
      "kind": "division",
      "number": "3.101",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-H/division-3.101",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/H"
    },
    {
      "path": "annex/I/division/III/division/H/division/3.102",
      "kind": "division",
      "number": "3.102",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-H/division-3.102",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/H"
    },
    {
      "path": "annex/I/division/III/division/H/division/3.103",
      "kind": "division",
      "number": "3.103",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-H/division-3.103",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/H"
    },
    {
      "path": "annex/I/division/III/division/H/division/3.104",
      "kind": "division",
      "number": "3.104",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-H/division-3.104",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/H"
    },
    {
      "path": "annex/I/division/III/division/H/division/3.105",
      "kind": "division",
      "number": "3.105",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-H/division-3.105",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/H"
    },
    {
      "path": "annex/I/division/III/division/H/division/3.106",
      "kind": "division",
      "number": "3.106",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-III/division-H/division-3.106",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/III/division/H"
    },
    {
      "path": "annex/I/division/IV",
      "kind": "division",
      "number": "IV",
      "heading": "AGRICULTURAL LABOUR INPUT",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-IV",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I"
    },
    {
      "path": "annex/I/division/IV/division/4.01",
      "kind": "division",
      "number": "4.01",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-IV/division-4.01",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/IV"
    },
    {
      "path": "annex/I/division/IV/division/4.02",
      "kind": "division",
      "number": "4.02",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-IV/division-4.02",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/IV"
    },
    {
      "path": "annex/I/division/IV/division/4.03",
      "kind": "division",
      "number": "4.03",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-IV/division-4.03",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/IV"
    },
    {
      "path": "annex/I/division/IV/division/4.04",
      "kind": "division",
      "number": "4.04",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-IV/division-4.04",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/IV"
    },
    {
      "path": "annex/I/division/IV/division/4.05",
      "kind": "division",
      "number": "4.05",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-IV/division-4.05",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/IV"
    },
    {
      "path": "annex/I/division/IV/division/4.06",
      "kind": "division",
      "number": "4.06",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-IV/division-4.06",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/IV"
    },
    {
      "path": "annex/I/division/IV/division/4.07",
      "kind": "division",
      "number": "4.07",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-IV/division-4.07",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/IV"
    },
    {
      "path": "annex/I/division/IV/division/4.08",
      "kind": "division",
      "number": "4.08",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-IV/division-4.08",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/IV"
    },
    {
      "path": "annex/I/division/IV/division/4.09",
      "kind": "division",
      "number": "4.09",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-IV/division-4.09",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/IV"
    },
    {
      "path": "annex/I/division/IV/division/4.10",
      "kind": "division",
      "number": "4.10",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-IV/division-4.10",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/IV"
    },
    {
      "path": "annex/I/division/IV/division/4.11",
      "kind": "division",
      "number": "4.11",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-IV/division-4.11",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/IV"
    },
    {
      "path": "annex/I/division/IV/division/4.12",
      "kind": "division",
      "number": "4.12",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-IV/division-4.12",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/IV"
    },
    {
      "path": "annex/I/division/V",
      "kind": "division",
      "number": "V",
      "heading": "AGRICULTURAL INCOME INDICATORS",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-V",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I"
    },
    {
      "path": "annex/I/division/V/division/5.01",
      "kind": "division",
      "number": "5.01",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-V/division-5.01",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/V"
    },
    {
      "path": "annex/I/division/V/division/A",
      "kind": "division",
      "number": "A",
      "heading": "DEFINITION OF INCOME AND BALANCING ITEMS",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-V/division-A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/V"
    },
    {
      "path": "annex/I/division/V/division/A/division/5.02",
      "kind": "division",
      "number": "5.02",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-V/division-A/division-5.02",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/V/division/A"
    },
    {
      "path": "annex/I/division/V/division/A/division/5.03",
      "kind": "division",
      "number": "5.03",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-V/division-A/division-5.03",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/V/division/A"
    },
    {
      "path": "annex/I/division/V/division/A/division/5.04",
      "kind": "division",
      "number": "5.04",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-V/division-A/division-5.04",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/V/division/A"
    },
    {
      "path": "annex/I/division/V/division/A/division/5.05",
      "kind": "division",
      "number": "5.05",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-V/division-A/division-5.05",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/V/division/A"
    },
    {
      "path": "annex/I/division/V/division/A/division/5.06",
      "kind": "division",
      "number": "5.06",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-V/division-A/division-5.06",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/V/division/A"
    },
    {
      "path": "annex/I/division/V/division/A/division/5.07",
      "kind": "division",
      "number": "5.07",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-V/division-A/division-5.07",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/V/division/A"
    },
    {
      "path": "annex/I/division/V/division/A/division/5.08",
      "kind": "division",
      "number": "5.08",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-V/division-A/division-5.08",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/V/division/A"
    },
    {
      "path": "annex/I/division/V/division/B",
      "kind": "division",
      "number": "B",
      "heading": "TREATMENT OF THE INCOME OF UNITS ORGANISED ON A CORPORATE BASIS",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-V/division-B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/V"
    },
    {
      "path": "annex/I/division/V/division/B/division/5.09",
      "kind": "division",
      "number": "5.09",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-V/division-B/division-5.09",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/V/division/B"
    },
    {
      "path": "annex/I/division/V/division/B/division/5.10",
      "kind": "division",
      "number": "5.10",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-V/division-B/division-5.10",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/V/division/B"
    },
    {
      "path": "annex/I/division/V/division/B/division/5.11",
      "kind": "division",
      "number": "5.11",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-V/division-B/division-5.11",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/V/division/B"
    },
    {
      "path": "annex/I/division/V/division/C",
      "kind": "division",
      "number": "C",
      "heading": "DEFINITION OF THE AGRICULTURAL INCOME INDICATORS",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-V/division-C",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/V"
    },
    {
      "path": "annex/I/division/V/division/C/division/5.12",
      "kind": "division",
      "number": "5.12",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-V/division-C/division-5.12",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/V/division/C"
    },
    {
      "path": "annex/I/division/V/division/D",
      "kind": "division",
      "number": "D",
      "heading": "AGGREGATION OF INCOME INDICATORS FOR THE EUROPEAN UNION",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-V/division-D",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/V"
    },
    {
      "path": "annex/I/division/V/division/D/division/5.13",
      "kind": "division",
      "number": "5.13",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-V/division-D/division-5.13",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/V/division/D"
    },
    {
      "path": "annex/I/division/V/division/D/division/5.14",
      "kind": "division",
      "number": "5.14",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-V/division-D/division-5.14",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/V/division/D"
    },
    {
      "path": "annex/I/division/V/division/D/division/5.15",
      "kind": "division",
      "number": "5.15",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-V/division-D/division-5.15",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/V/division/D"
    },
    {
      "path": "annex/I/division/V/division/D/division/5.16",
      "kind": "division",
      "number": "5.16",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-V/division-D/division-5.16",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/V/division/D"
    },
    {
      "path": "annex/I/division/V/division/E",
      "kind": "division",
      "number": "E",
      "heading": "DEFLATION OF INCOME INDICATORS",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-V/division-E",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/V"
    },
    {
      "path": "annex/I/division/V/division/E/division/5.17",
      "kind": "division",
      "number": "5.17",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-V/division-E/division-5.17",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/V/division/E"
    },
    {
      "path": "annex/I/division/V/division/E/division/5.18",
      "kind": "division",
      "number": "5.18",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-V/division-E/division-5.18",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/V/division/E"
    },
    {
      "path": "annex/I/division/V/division/E/division/5.19",
      "kind": "division",
      "number": "5.19",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-V/division-E/division-5.19",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/V/division/E"
    },
    {
      "path": "annex/I/division/VI",
      "kind": "division",
      "number": "VI",
      "heading": "VALUATION OF EAA AT CONSTANT PRICES",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-VI",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I"
    },
    {
      "path": "annex/I/division/VI/division/A",
      "kind": "division",
      "number": "A",
      "heading": "PRICE AND VOLUME MEASURES",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-VI/division-A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/VI"
    },
    {
      "path": "annex/I/division/VI/division/A/division/6.01",
      "kind": "division",
      "number": "6.01",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-VI/division-A/division-6.01",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/VI/division/A"
    },
    {
      "path": "annex/I/division/VI/division/A/division/6.02",
      "kind": "division",
      "number": "6.02",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-VI/division-A/division-6.02",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/VI/division/A"
    },
    {
      "path": "annex/I/division/VI/division/A/division/6.03",
      "kind": "division",
      "number": "6.03",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-VI/division-A/division-6.03",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/VI/division/A"
    },
    {
      "path": "annex/I/division/VI/division/A/division/6.04",
      "kind": "division",
      "number": "6.04",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-VI/division-A/division-6.04",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/VI/division/A"
    },
    {
      "path": "annex/I/division/VI/division/A/division/6.05",
      "kind": "division",
      "number": "6.05",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-VI/division-A/division-6.05",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/VI/division/A"
    },
    {
      "path": "annex/I/division/VI/division/A/division/6.06",
      "kind": "division",
      "number": "6.06",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-VI/division-A/division-6.06",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/VI/division/A"
    },
    {
      "path": "annex/I/division/VI/division/A/division/6.07",
      "kind": "division",
      "number": "6.07",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-VI/division-A/division-6.07",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/VI/division/A"
    },
    {
      "path": "annex/I/division/VI/division/B",
      "kind": "division",
      "number": "B",
      "heading": "PRINCIPLES AND METHOD FOR COMPILING EAA AT CONSTANT PRICES",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-VI/division-B",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/VI"
    },
    {
      "path": "annex/I/division/VI/division/B/division/1",
      "kind": "division",
      "number": "1",
      "heading": "Choice of index formula",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-VI/division-B/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/VI/division/B"
    },
    {
      "path": "annex/I/division/VI/division/B/division/1/division/6.08",
      "kind": "division",
      "number": "6.08",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-VI/division-B/division-1/division-6.08",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/VI/division/B/division/1"
    },
    {
      "path": "annex/I/division/VI/division/B/division/1/division/6.09",
      "kind": "division",
      "number": "6.09",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-VI/division-B/division-1/division-6.09",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/VI/division/B/division/1"
    },
    {
      "path": "annex/I/division/VI/division/B/division/2",
      "kind": "division",
      "number": "2",
      "heading": "Base year",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-VI/division-B/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/VI/division/B"
    },
    {
      "path": "annex/I/division/VI/division/B/division/2/division/6.10",
      "kind": "division",
      "number": "6.10",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-VI/division-B/division-2/division-6.10",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/VI/division/B/division/2"
    },
    {
      "path": "annex/I/division/VI/division/B/division/2/division/6.11",
      "kind": "division",
      "number": "6.11",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-VI/division-B/division-2/division-6.11",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/VI/division/B/division/2"
    },
    {
      "path": "annex/I/division/VI/division/B/division/2/division/6.12",
      "kind": "division",
      "number": "6.12",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-VI/division-B/division-2/division-6.12",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/VI/division/B/division/2"
    },
    {
      "path": "annex/I/division/VI/division/B/division/3",
      "kind": "division",
      "number": "3",
      "heading": "Presenting series in relation to a reference year",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-VI/division-B/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/VI/division/B"
    },
    {
      "path": "annex/I/division/VI/division/B/division/3/division/6.13",
      "kind": "division",
      "number": "6.13",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-VI/division-B/division-3/division-6.13",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/VI/division/B/division/3"
    },
    {
      "path": "annex/I/division/VI/division/B/division/3/division/6.14",
      "kind": "division",
      "number": "6.14",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-VI/division-B/division-3/division-6.14",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/VI/division/B/division/3"
    },
    {
      "path": "annex/I/division/VI/division/B/division/3/division/6.15",
      "kind": "division",
      "number": "6.15",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-VI/division-B/division-3/division-6.15",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/VI/division/B/division/3"
    },
    {
      "path": "annex/I/division/VI/division/B/division/3/division/6.16",
      "kind": "division",
      "number": "6.16",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-VI/division-B/division-3/division-6.16",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/VI/division/B/division/3"
    },
    {
      "path": "annex/I/division/VI/division/B/division/3/division/6.17",
      "kind": "division",
      "number": "6.17",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-VI/division-B/division-3/division-6.17",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/VI/division/B/division/3"
    },
    {
      "path": "annex/I/division/VI/division/B/division/4",
      "kind": "division",
      "number": "4",
      "heading": "Calculation of value added at fixed year prices",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-VI/division-B/division-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/VI/division/B"
    },
    {
      "path": "annex/I/division/VI/division/B/division/4/division/6.18",
      "kind": "division",
      "number": "6.18",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-VI/division-B/division-4/division-6.18",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/VI/division/B/division/4"
    },
    {
      "path": "annex/I/division/VI/division/B/division/4/division/6.19",
      "kind": "division",
      "number": "6.19",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-VI/division-B/division-4/division-6.19",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/VI/division/B/division/4"
    },
    {
      "path": "annex/I/division/VI/division/B/division/4/division/6.20",
      "kind": "division",
      "number": "6.20",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-VI/division-B/division-4/division-6.20",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/VI/division/B/division/4"
    },
    {
      "path": "annex/I/division/VI/division/B/division/5",
      "kind": "division",
      "number": "5",
      "heading": "Breakdown of taxes and subsidies on products into volume and price components",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-VI/division-B/division-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/VI/division/B"
    },
    {
      "path": "annex/I/division/VI/division/B/division/5/division/6.21",
      "kind": "division",
      "number": "6.21",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-VI/division-B/division-5/division-6.21",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/VI/division/B/division/5"
    },
    {
      "path": "annex/I/division/VI/division/B/division/5/division/6.22",
      "kind": "division",
      "number": "6.22",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-VI/division-B/division-5/division-6.22",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/VI/division/B/division/5"
    },
    {
      "path": "annex/I/division/VI/division/B/division/5/division/6.23",
      "kind": "division",
      "number": "6.23",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-VI/division-B/division-5/division-6.23",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/VI/division/B/division/5"
    },
    {
      "path": "annex/I/division/VI/division/B/division/5/division/6.24",
      "kind": "division",
      "number": "6.24",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-I/division-VI/division-B/division-5/division-6.24",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/I/division/VI/division/B/division/5"
    },
    {
      "path": "annex/II",
      "kind": "annex",
      "number": "II",
      "heading": "TRANSMISSION PROGRAMME OF EAA DATA",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-II",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "annex/II/division/1",
      "kind": "division",
      "number": "1",
      "heading": "Production account",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-II/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II"
    },
    {
      "path": "annex/II/division/2",
      "kind": "division",
      "number": "2",
      "heading": "Generation of income account",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-II/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II"
    },
    {
      "path": "annex/II/division/3",
      "kind": "division",
      "number": "3",
      "heading": "Entrepreneurial income account",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-II/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II"
    },
    {
      "path": "annex/II/division/4",
      "kind": "division",
      "number": "4",
      "heading": "Elements of the capital account",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-II/division-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II"
    },
    {
      "path": "annex/II/division/5",
      "kind": "division",
      "number": "5",
      "heading": "Agricultural labour input",
      "url": "https://openlegislation.uk/eu-regulation-2004-138/annex-II/division-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II"
    }
  ],
  "outstanding_effects": [],
  "made_under": [],
  "changes_made_to": 11,
  "changes_made_to_url": "https://openlegislation.uk/eu-regulation-2004-138/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/eu-regulation-2004-138/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/eu-regulation-2004-138/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2004/138",
    "retrieved_at": "2026-11-01T14:55:44.880438+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."
}