{
  "url": "https://openlegislation.uk/eu-regulation-2005-184",
  "json_url": "https://openlegislation.uk/eu-regulation-2005-184.json",
  "id": "eur/2005/184",
  "title": "Regulation (EC) No 184/2005 of the European Parliament and of the Council of 12 January 2005 on Community statistics concerning balance of payments, international trade in services and foreign direct investment (revoked)",
  "short_title": "Regulation (EC) No 184/2005 on Community statistics concerning balance of payments, international trade in…",
  "long_title": "Regulation (EC) No 184/2005 of the European Parliament and of the Council of 12 January 2005 on Community statistics concerning balance of payments, international trade in services and foreign direct investment",
  "citation": "EU Regulation No 184/2005",
  "type": "eur",
  "year": "2005",
  "number": "184",
  "version": "current",
  "date": "2005-01-12",
  "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-2005-184/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-2005-184/article-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Submission of data",
      "url": "https://openlegislation.uk/eu-regulation-2005-184/article-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Data sources",
      "url": "https://openlegislation.uk/eu-regulation-2005-184/article-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": "Quality criteria and reports",
      "url": "https://openlegislation.uk/eu-regulation-2005-184/article-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/5",
      "kind": "article",
      "number": "5",
      "heading": "Data Flows",
      "url": "https://openlegislation.uk/eu-regulation-2005-184/article-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/6",
      "kind": "article",
      "number": "6",
      "heading": "Reference period and periodicity",
      "url": "https://openlegislation.uk/eu-regulation-2005-184/article-6",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/7",
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      "status": "repealed",
      "parent": null
    },
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      "path": "article/8",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/9",
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      "heading": "Dissemination",
      "url": "https://openlegislation.uk/eu-regulation-2005-184/article-9",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/10",
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      "heading": "Exercise of the delegation",
      "url": "https://openlegislation.uk/eu-regulation-2005-184/article-10",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/11",
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      "status": "repealed",
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      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/13",
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      "heading": "Entry into force",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "signature",
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      "heading": "Signature",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "annex/I",
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    },
    {
      "path": "annex/II",
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      "heading": "DEFINITIONS referred to in Article 10",
      "url": "https://openlegislation.uk/eu-regulation-2005-184/annex-II",
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    },
    {
      "path": "annex/II/division/A",
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    },
    {
      "path": "annex/II/division/A/division/1",
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      "number": "1",
      "heading": "GOODS",
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      "parent": "annex/II/division/A"
    },
    {
      "path": "annex/II/division/A/division/1/division/1.1",
      "kind": "division",
      "number": "1.1",
      "heading": "General merchandise on a balance of payments basis",
      "url": "https://openlegislation.uk/eu-regulation-2005-184/annex-II/division-A/division-1/division-1.1",
      "extent": "E+W+S+N.I.",
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      "path": "annex/II/division/A/division/1/division/1.2",
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      "url": "https://openlegislation.uk/eu-regulation-2005-184/annex-II/division-A/division-1/division-1.2",
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    {
      "path": "annex/II/division/A/division/1/division/1.2/division/1.2.1",
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      "url": "https://openlegislation.uk/eu-regulation-2005-184/annex-II/division-A/division-1/division-1.2/division-1.2.1",
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      "path": "annex/II/division/A/division/1/division/1.2/division/1.2.2",
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    },
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      "path": "annex/II/division/A/division/1/division/1.3",
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      "heading": "Nonmonetary gold",
      "url": "https://openlegislation.uk/eu-regulation-2005-184/annex-II/division-A/division-1/division-1.3",
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    {
      "path": "annex/II/division/A/division/1/division/1.4",
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      "heading": "Branding - Quasi-transit trade adjustment",
      "url": "https://openlegislation.uk/eu-regulation-2005-184/annex-II/division-A/division-1/division-1.4",
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    {
      "path": "annex/II/division/A/division/2",
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      "heading": "SERVICES",
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      "parent": "annex/II/division/A"
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    {
      "path": "annex/II/division/A/division/2/division/2.1",
      "kind": "division",
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      "heading": "Manufacturing services on physical inputs owned by others",
      "url": "https://openlegislation.uk/eu-regulation-2005-184/annex-II/division-A/division-2/division-2.1",
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      "path": "annex/II/division/A/division/2/division/2.2",
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      "url": "https://openlegislation.uk/eu-regulation-2005-184/annex-II/division-A/division-2/division-2.2",
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      "path": "annex/II/division/A/division/2/division/2.3",
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      "path": "annex/II/division/A/division/2/division/2.3/division/2.3.1",
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      "url": "https://openlegislation.uk/eu-regulation-2005-184/annex-II/division-A/division-2/division-2.3/division-2.3.2",
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      "heading": "Postal and courier services",
      "url": "https://openlegislation.uk/eu-regulation-2005-184/annex-II/division-A/division-2/division-2.3/division-2.3.4",
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      "parent": "annex/II/division/A/division/2/division/2.3"
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      "path": "annex/II/division/A/division/2/division/2.4",
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      "url": "https://openlegislation.uk/eu-regulation-2005-184/annex-II/division-A/division-2/division-2.4/division-2.4.1",
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      "url": "https://openlegislation.uk/eu-regulation-2005-184/annex-II/division-A/division-2/division-2.4/division-2.4.1/division-2.4.1.1",
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      "heading": "Personal travel",
      "url": "https://openlegislation.uk/eu-regulation-2005-184/annex-II/division-A/division-2/division-2.4/division-2.4.2",
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      "path": "annex/II/division/A/division/2/division/2.4/division/2.4.2/division/2.4.2.1",
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      "url": "https://openlegislation.uk/eu-regulation-2005-184/annex-II/division-A/division-2/division-2.4/division-2.4.2/division-2.4.2.1",
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      "url": "https://openlegislation.uk/eu-regulation-2005-184/annex-II/division-A/division-2/division-2.4/division-2.4.2/division-2.4.2.2",
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      "path": "annex/II/division/A/division/2/division/2.5",
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      "path": "annex/II/division/A/division/2/division/2.5/division/2.5.1",
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      "heading": "Construction abroad",
      "url": "https://openlegislation.uk/eu-regulation-2005-184/annex-II/division-A/division-2/division-2.5/division-2.5.1",
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      "path": "annex/II/division/A/division/2/division/2.5/division/2.5.2",
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      "heading": "Construction in the compiling economy",
      "url": "https://openlegislation.uk/eu-regulation-2005-184/annex-II/division-A/division-2/division-2.5/division-2.5.2",
      "extent": "E+W+S+N.I.",
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      "parent": "annex/II/division/A/division/2/division/2.5"
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      "path": "annex/II/division/A/division/2/division/2.6",
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      "heading": "Insurance and pension services",
      "url": "https://openlegislation.uk/eu-regulation-2005-184/annex-II/division-A/division-2/division-2.6",
      "extent": "E+W+S+N.I.",
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      "path": "annex/II/division/A/division/2/division/2.6/division/2.6.1",
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      "heading": "Life insurance",
      "url": "https://openlegislation.uk/eu-regulation-2005-184/annex-II/division-A/division-2/division-2.6/division-2.6.1",
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      "path": "annex/II/division/A/division/2/division/2.6/division/2.6.2",
      "kind": "division",
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      "heading": "Freight insurance",
      "url": "https://openlegislation.uk/eu-regulation-2005-184/annex-II/division-A/division-2/division-2.6/division-2.6.2",
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      "status": "repealed",
      "parent": "annex/II/division/A/division/2/division/2.6"
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    {
      "path": "annex/II/division/A/division/2/division/2.6/division/2.6.3",
      "kind": "division",
      "number": "2.6.3",
      "heading": "Other direct insurance",
      "url": "https://openlegislation.uk/eu-regulation-2005-184/annex-II/division-A/division-2/division-2.6/division-2.6.3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/A/division/2/division/2.6"
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      "path": "annex/II/division/A/division/2/division/2.6/division/2.6.4",
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      "number": "2.6.4",
      "heading": "Reinsurance",
      "url": "https://openlegislation.uk/eu-regulation-2005-184/annex-II/division-A/division-2/division-2.6/division-2.6.4",
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      "path": "annex/II/division/A/division/2/division/2.6/division/2.6.5",
      "kind": "division",
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      "heading": "Auxiliary insurance services",
      "url": "https://openlegislation.uk/eu-regulation-2005-184/annex-II/division-A/division-2/division-2.6/division-2.6.5",
      "extent": "E+W+S+N.I.",
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      "path": "annex/II/division/A/division/2/division/2.6/division/2.6.6",
      "kind": "division",
      "number": "2.6.6",
      "heading": "Pension services",
      "url": "https://openlegislation.uk/eu-regulation-2005-184/annex-II/division-A/division-2/division-2.6/division-2.6.6",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/A/division/2/division/2.6"
    },
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      "path": "annex/II/division/A/division/2/division/2.6/division/2.6.7",
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      "number": "2.6.7",
      "heading": "Standardised guarantee services",
      "url": "https://openlegislation.uk/eu-regulation-2005-184/annex-II/division-A/division-2/division-2.6/division-2.6.7",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/A/division/2/division/2.6"
    },
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      "path": "annex/II/division/A/division/2/division/2.7",
      "kind": "division",
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      "heading": "Financial services",
      "url": "https://openlegislation.uk/eu-regulation-2005-184/annex-II/division-A/division-2/division-2.7",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/A/division/2"
    },
    {
      "path": "annex/II/division/A/division/2/division/2.7/division/2.7.1",
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      "heading": "Explicitly charged and other financial services",
      "url": "https://openlegislation.uk/eu-regulation-2005-184/annex-II/division-A/division-2/division-2.7/division-2.7.1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/A/division/2/division/2.7"
    },
    {
      "path": "annex/II/division/A/division/2/division/2.7/division/2.7.2",
      "kind": "division",
      "number": "2.7.2",
      "heading": "Financial intermediation services indirectly measured (FISIM)",
      "url": "https://openlegislation.uk/eu-regulation-2005-184/annex-II/division-A/division-2/division-2.7/division-2.7.2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/A/division/2/division/2.7"
    },
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      "path": "annex/II/division/A/division/2/division/2.8",
      "kind": "division",
      "number": "2.8",
      "heading": "Charges for the use of intellectual property not included elsewhere",
      "url": "https://openlegislation.uk/eu-regulation-2005-184/annex-II/division-A/division-2/division-2.8",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/A/division/2"
    },
    {
      "path": "annex/II/division/A/division/2/division/2.9",
      "kind": "division",
      "number": "2.9",
      "heading": "Telecommunication, computer and information services",
      "url": "https://openlegislation.uk/eu-regulation-2005-184/annex-II/division-A/division-2/division-2.9",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/A/division/2"
    },
    {
      "path": "annex/II/division/A/division/2/division/2.9/division/2.9.1",
      "kind": "division",
      "number": "2.9.1",
      "heading": "Telecommunications services",
      "url": "https://openlegislation.uk/eu-regulation-2005-184/annex-II/division-A/division-2/division-2.9/division-2.9.1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/A/division/2/division/2.9"
    },
    {
      "path": "annex/II/division/A/division/2/division/2.9/division/2.9.2",
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      "heading": "Computer services",
      "url": "https://openlegislation.uk/eu-regulation-2005-184/annex-II/division-A/division-2/division-2.9/division-2.9.2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/A/division/2/division/2.9"
    },
    {
      "path": "annex/II/division/A/division/2/division/2.9/division/2.9.3",
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      "heading": "Information services",
      "url": "https://openlegislation.uk/eu-regulation-2005-184/annex-II/division-A/division-2/division-2.9/division-2.9.3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/A/division/2/division/2.9"
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      "path": "annex/II/division/A/division/2/division/2.9/division/2.9.3/division/2.9.3.1",
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      "number": "2.9.3.1",
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      "url": "https://openlegislation.uk/eu-regulation-2005-184/annex-II/division-A/division-2/division-2.9/division-2.9.3/division-2.9.3.1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/A/division/2/division/2.9/division/2.9.3"
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      "path": "annex/II/division/A/division/2/division/2.9/division/2.9.3/division/2.9.3.2",
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      "number": "2.9.3.2",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2005-184/annex-II/division-A/division-2/division-2.9/division-2.9.3/division-2.9.3.2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/A/division/2/division/2.9/division/2.9.3"
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      "path": "annex/II/division/A/division/2/division/2.10",
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      "heading": "Other business services",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/A/division/2"
    },
    {
      "path": "annex/II/division/A/division/2/division/2.10/division/2.10.1",
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      "heading": "Research and development services",
      "url": "https://openlegislation.uk/eu-regulation-2005-184/annex-II/division-A/division-2/division-2.10/division-2.10.1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/A/division/2/division/2.10"
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    {
      "path": "annex/II/division/A/division/2/division/2.10/division/2.10.1/division/2.10.1.1",
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      "number": "2.10.1.1",
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      "url": "https://openlegislation.uk/eu-regulation-2005-184/annex-II/division-A/division-2/division-2.10/division-2.10.1/division-2.10.1.1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/A/division/2/division/2.10/division/2.10.1"
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    {
      "path": "annex/II/division/A/division/2/division/2.10/division/2.10.1/division/2.10.1.2",
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      "number": "2.10.1.2",
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      "url": "https://openlegislation.uk/eu-regulation-2005-184/annex-II/division-A/division-2/division-2.10/division-2.10.1/division-2.10.1.2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/A/division/2/division/2.10/division/2.10.1"
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    {
      "path": "annex/II/division/A/division/2/division/2.10/division/2.10.2",
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      "heading": "Professional and management consulting services",
      "url": "https://openlegislation.uk/eu-regulation-2005-184/annex-II/division-A/division-2/division-2.10/division-2.10.2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/A/division/2/division/2.10"
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      "path": "annex/II/division/A/division/2/division/2.10/division/2.10.2/division/2.10.2.1",
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      "number": "2.10.2.1",
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      "url": "https://openlegislation.uk/eu-regulation-2005-184/annex-II/division-A/division-2/division-2.10/division-2.10.2/division-2.10.2.1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/A/division/2/division/2.10/division/2.10.2"
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      "path": "annex/II/division/A/division/2/division/2.10/division/2.10.2/division/2.10.2.2",
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      "number": "2.10.2.2",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/A/division/2/division/2.10/division/2.10.2"
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      "path": "annex/II/division/A/division/2/division/2.10/division/2.10.3",
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      "heading": "Technical, trade-related, and other business services",
      "url": "https://openlegislation.uk/eu-regulation-2005-184/annex-II/division-A/division-2/division-2.10/division-2.10.3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/A/division/2/division/2.10"
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    {
      "path": "annex/II/division/A/division/2/division/2.10/division/2.10.3/division/2.10.3.1",
      "kind": "division",
      "number": "2.10.3.1",
      "heading": "Architectural, engineering, scientific and other technical services",
      "url": "https://openlegislation.uk/eu-regulation-2005-184/annex-II/division-A/division-2/division-2.10/division-2.10.3/division-2.10.3.1",
      "extent": "E+W+S+N.I.",
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      "parent": "annex/II/division/A/division/2/division/2.10/division/2.10.3"
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      "path": "annex/II/division/A/division/2/division/2.10/division/2.10.3/division/2.10.3.2",
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      "number": "2.10.3.2",
      "heading": "Waste treatment and de-pollution, agricultural and mining services",
      "url": "https://openlegislation.uk/eu-regulation-2005-184/annex-II/division-A/division-2/division-2.10/division-2.10.3/division-2.10.3.2",
      "extent": "E+W+S+N.I.",
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      "parent": "annex/II/division/A/division/2/division/2.10/division/2.10.3"
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      "path": "annex/II/division/A/division/2/division/2.10/division/2.10.3/division/2.10.3.3",
      "kind": "division",
      "number": "2.10.3.3",
      "heading": "Operating leasing services",
      "url": "https://openlegislation.uk/eu-regulation-2005-184/annex-II/division-A/division-2/division-2.10/division-2.10.3/division-2.10.3.3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/A/division/2/division/2.10/division/2.10.3"
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    {
      "path": "annex/II/division/A/division/2/division/2.10/division/2.10.3/division/2.10.3.4",
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      "heading": "Trade-related services",
      "url": "https://openlegislation.uk/eu-regulation-2005-184/annex-II/division-A/division-2/division-2.10/division-2.10.3/division-2.10.3.4",
      "extent": "E+W+S+N.I.",
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      "parent": "annex/II/division/A/division/2/division/2.10/division/2.10.3"
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      "path": "annex/II/division/A/division/2/division/2.10/division/2.10.3/division/2.10.3.5",
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      "heading": "Other business services not included elsewhere",
      "url": "https://openlegislation.uk/eu-regulation-2005-184/annex-II/division-A/division-2/division-2.10/division-2.10.3/division-2.10.3.5",
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      "parent": "annex/II/division/A/division/2/division/2.10/division/2.10.3"
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      "path": "annex/II/division/A/division/2/division/2.11",
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      "number": "2.11",
      "heading": "Personal, cultural and recreational services",
      "url": "https://openlegislation.uk/eu-regulation-2005-184/annex-II/division-A/division-2/division-2.11",
      "extent": "E+W+S+N.I.",
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      "parent": "annex/II/division/A/division/2"
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      "path": "annex/II/division/A/division/2/division/2.11/division/2.11.1",
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      "number": "2.11.1",
      "heading": "Audiovisual and related services",
      "url": "https://openlegislation.uk/eu-regulation-2005-184/annex-II/division-A/division-2/division-2.11/division-2.11.1",
      "extent": "E+W+S+N.I.",
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      "parent": "annex/II/division/A/division/2/division/2.11"
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      "path": "annex/II/division/A/division/2/division/2.11/division/2.11.2",
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      "heading": "Other personal, cultural and recreational services",
      "url": "https://openlegislation.uk/eu-regulation-2005-184/annex-II/division-A/division-2/division-2.11/division-2.11.2",
      "extent": "E+W+S+N.I.",
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      "parent": "annex/II/division/A/division/2/division/2.11"
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      "path": "annex/II/division/A/division/2/division/2.12",
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      "number": "2.12",
      "heading": "Government goods and services not included elsewhere",
      "url": "https://openlegislation.uk/eu-regulation-2005-184/annex-II/division-A/division-2/division-2.12",
      "extent": "E+W+S+N.I.",
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      "parent": "annex/II/division/A/division/2"
    },
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      "path": "annex/II/division/A/division/3",
      "kind": "division",
      "number": "3",
      "heading": "PRIMARY INCOME",
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      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/A"
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      "path": "annex/II/division/A/division/3/division/3.1",
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      "heading": "Compensation of employees (D1)",
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      "extent": "E+W+S+N.I.",
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      "parent": "annex/II/division/A/division/3"
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      "path": "annex/II/division/A/division/3/division/3.2",
      "kind": "division",
      "number": "3.2",
      "heading": "Investment income",
      "url": "https://openlegislation.uk/eu-regulation-2005-184/annex-II/division-A/division-3/division-3.2",
      "extent": "E+W+S+N.I.",
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      "parent": "annex/II/division/A/division/3"
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      "path": "annex/II/division/A/division/3/division/3.2/division/3.2.1",
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      "number": "3.2.1",
      "heading": "Interest (D41)",
      "url": "https://openlegislation.uk/eu-regulation-2005-184/annex-II/division-A/division-3/division-3.2/division-3.2.1",
      "extent": "E+W+S+N.I.",
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      "parent": "annex/II/division/A/division/3/division/3.2"
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      "path": "annex/II/division/A/division/3/division/3.2/division/3.2.2",
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      "heading": "Distributed income of corporations (D42)",
      "url": "https://openlegislation.uk/eu-regulation-2005-184/annex-II/division-A/division-3/division-3.2/division-3.2.2",
      "extent": "E+W+S+N.I.",
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      "parent": "annex/II/division/A/division/3/division/3.2"
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      "path": "annex/II/division/A/division/3/division/3.2/division/3.2.2/division/3.2.2.1",
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      "number": "3.2.2.1",
      "heading": "Dividends (D421)",
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      "parent": "annex/II/division/A/division/3/division/3.2/division/3.2.2"
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      "path": "annex/II/division/A/division/3/division/3.2/division/3.2.2/division/3.2.2.2",
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      "number": "3.2.2.2",
      "heading": "Withdrawals from income of quasi-corporations (D422)",
      "url": "https://openlegislation.uk/eu-regulation-2005-184/annex-II/division-A/division-3/division-3.2/division-3.2.2/division-3.2.2.2",
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      "parent": "annex/II/division/A/division/3/division/3.2/division/3.2.2"
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      "heading": "Reinvested earnings on foreign direct investment (D43)",
      "url": "https://openlegislation.uk/eu-regulation-2005-184/annex-II/division-A/division-3/division-3.2/division-3.2.3",
      "extent": "E+W+S+N.I.",
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      "parent": "annex/II/division/A/division/3/division/3.2"
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      "path": "annex/II/division/A/division/3/division/3.2/division/3.2.4",
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      "number": "3.2.4",
      "heading": "Income of investment fund shares (D443)",
      "url": "https://openlegislation.uk/eu-regulation-2005-184/annex-II/division-A/division-3/division-3.2/division-3.2.4",
      "extent": "E+W+S+N.I.",
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      "parent": "annex/II/division/A/division/3/division/3.2"
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      "path": "annex/II/division/A/division/3/division/3.2/division/3.2.5",
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      "heading": "Investment income attributable to policyholders in insurance, pension schemes and standardised guarantee schemes",
      "url": "https://openlegislation.uk/eu-regulation-2005-184/annex-II/division-A/division-3/division-3.2/division-3.2.5",
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      "path": "annex/II/division/A/division/3/division/3.2/division/3.2.5/division/3.2.5.1",
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      "url": "https://openlegislation.uk/eu-regulation-2005-184/annex-II/division-A/division-3/division-3.2/division-3.2.5/division-3.2.5.1",
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      "parent": "annex/II/division/A/division/3/division/3.2/division/3.2.5"
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      "path": "annex/II/division/A/division/3/division/3.2/division/3.2.5/division/3.2.5.2",
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      "number": "3.2.5.2",
      "heading": "Investment income payable on Pension entitlements (D442)",
      "url": "https://openlegislation.uk/eu-regulation-2005-184/annex-II/division-A/division-3/division-3.2/division-3.2.5/division-3.2.5.2",
      "extent": "E+W+S+N.I.",
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      "parent": "annex/II/division/A/division/3/division/3.2/division/3.2.5"
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      "path": "annex/II/division/A/division/3/division/3.3",
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      "heading": "Other primary income",
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      "extent": "E+W+S+N.I.",
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      "parent": "annex/II/division/A/division/3"
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      "path": "annex/II/division/A/division/3/division/3.3/division/3.3.1",
      "kind": "division",
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      "heading": "Taxes on production and imports (D2)",
      "url": "https://openlegislation.uk/eu-regulation-2005-184/annex-II/division-A/division-3/division-3.3/division-3.3.1",
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      "parent": "annex/II/division/A/division/3/division/3.3"
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      "heading": "Subsidies (D3)",
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