{
  "url": "https://openlegislation.uk/eu-regulation-2008-868",
  "json_url": "https://openlegislation.uk/eu-regulation-2008-868.json",
  "id": "eur/2008/868",
  "title": "Commission Regulation (EC) No 868/2008 of 3 September 2008 on the farm return to be used for determining the incomes of agricultural holdings and analysing the business operation of such holdings (repealed)",
  "short_title": "Regulation (EC) No 868/2008 on the farm return to be used for determining the incomes of agricultural…",
  "long_title": "Commission Regulation (EC) No 868/2008 of 3 September 2008 on the farm return to be used for determining the incomes of agricultural holdings and analysing the business operation of such holdings (repealed)",
  "citation": "EU Regulation No 868/2008",
  "type": "eur",
  "year": "2008",
  "number": "868",
  "version": "current",
  "date": "2008-09-03",
  "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-2008-868/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Farm returns and accountancy data",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/article-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Transmission to the Commission",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/article-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Repeal",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/article-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": "Entry into force",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/article-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/signature",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "annex/I",
      "kind": "annex",
      "number": "I",
      "heading": "LAYOUT OF FARM RETURN",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-I",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "annex/II",
      "kind": "annex",
      "number": "II",
      "heading": "DEFINITIONS AND INSTRUCTIONS IN RESPECT OF THE FARM RETURN",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "annex/II/division/I",
      "kind": "division",
      "number": "I",
      "heading": "GENERAL DEFINITIONS AND INSTRUCTIONS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
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    },
    {
      "path": "annex/II/division/I/division/a",
      "kind": "division",
      "number": "(a)",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-I/division-a",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/I"
    },
    {
      "path": "annex/II/division/I/division/b",
      "kind": "division",
      "number": "(b)",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-I/division-b",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/I"
    },
    {
      "path": "annex/II/division/I/division/c",
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      "extent": "E+W+S+N.I.",
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      "parent": "annex/II/division/I"
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    {
      "path": "annex/II/division/I/division/d",
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      "number": "(d)",
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      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-I/division-d",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/I"
    },
    {
      "path": "annex/II/division/I/division/e",
      "kind": "division",
      "number": "(e)",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-I/division-e",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/I"
    },
    {
      "path": "annex/II/division/I/division/f",
      "kind": "division",
      "number": "(f)",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-I/division-f",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/I"
    },
    {
      "path": "annex/II/division/I/division/g",
      "kind": "division",
      "number": "(g)",
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      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-I/division-g",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/I"
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    {
      "path": "annex/II/division/II",
      "kind": "division",
      "number": "II",
      "heading": "DEFINITIONS AND INSTRUCTIONS IN RESPECT OF INDIVIDUAL ITEMS IN THE FARM RETURN",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II"
    },
    {
      "path": "annex/II/division/II/division/A",
      "kind": "division",
      "number": "A",
      "heading": "GENERAL INFORMATION ON THE HOLDING",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II"
    },
    {
      "path": "annex/II/division/II/division/A/division/1",
      "kind": "division",
      "number": "1",
      "heading": "Holding number",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-A/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/A"
    },
    {
      "path": "annex/II/division/II/division/A/division/2",
      "kind": "division",
      "number": "2",
      "heading": "Particulars concerning computer records",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-A/division-2",
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      "status": "repealed",
      "parent": "annex/II/division/II/division/A"
    },
    {
      "path": "annex/II/division/II/division/A/division/3",
      "kind": "division",
      "number": "3",
      "heading": "Organisational form of the holding",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-A/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/A"
    },
    {
      "path": "annex/II/division/II/division/A/division/4",
      "kind": "division",
      "number": "4",
      "heading": "National sampling and weighting factors",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-A/division-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/A"
    },
    {
      "path": "annex/II/division/II/division/A/division/5",
      "kind": "division",
      "number": "5",
      "heading": "Location of the holding",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-A/division-5",
      "extent": "E+W+S+N.I.",
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      "parent": "annex/II/division/II/division/A"
    },
    {
      "path": "annex/II/division/II/division/A/division/6",
      "kind": "division",
      "number": "6",
      "heading": "Category of holding",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-A/division-6",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
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    },
    {
      "path": "annex/II/division/II/division/A/division/7",
      "kind": "division",
      "number": "7",
      "heading": "Dates of closure of accounts and creation of the information medium",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-A/division-7",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/A"
    },
    {
      "path": "annex/II/division/II/division/A/division/8",
      "kind": "division",
      "number": "8",
      "heading": "Less-favoured area",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-A/division-8",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/A"
    },
    {
      "path": "annex/II/division/II/division/A/division/9",
      "kind": "division",
      "number": "9",
      "heading": "Other particulars concerning the holding",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-A/division-9",
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    {
      "path": "annex/II/division/II/division/B",
      "kind": "division",
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      "heading": "TYPE OF OCCUPANCY OF UAA",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-B",
      "extent": "E+W+S+N.I.",
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    },
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      "path": "annex/II/division/II/division/B/division/10",
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      "number": "10",
      "heading": "UAA in owner occupation",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-B/division-10",
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      "parent": "annex/II/division/II/division/B"
    },
    {
      "path": "annex/II/division/II/division/B/division/11",
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      "number": "11",
      "heading": "Rented UAA",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-B/division-11",
      "extent": "E+W+S+N.I.",
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    },
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      "path": "annex/II/division/II/division/B/division/12",
      "kind": "division",
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      "heading": "UAA in sharecropping",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-B/division-12",
      "extent": "E+W+S+N.I.",
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    },
    {
      "path": "annex/II/division/II/division/C",
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      "number": "C",
      "heading": "LABOUR",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-C",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II"
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      "path": "annex/II/division/II/division/C/division/A",
      "kind": "division",
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      "heading": "Regular unpaid labour",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-C/division-A",
      "extent": "E+W+S+N.I.",
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      "parent": "annex/II/division/II/division/C"
    },
    {
      "path": "annex/II/division/II/division/C/division/A/division/13",
      "kind": "division",
      "number": "13",
      "heading": "Holder/manager",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-C/division-A/division-13",
      "extent": "E+W+S+N.I.",
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    },
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      "path": "annex/II/division/II/division/C/division/A/division/14",
      "kind": "division",
      "number": "14",
      "heading": "Holder/not manager",
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      "path": "annex/II/division/II/division/C/division/A/division/15",
      "kind": "division",
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      "heading": "Manager/not holder",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-C/division-A/division-15",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/C/division/A"
    },
    {
      "path": "annex/II/division/II/division/C/division/A/division/16",
      "kind": "division",
      "number": "16",
      "heading": null,
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      "extent": "E+W+S+N.I.",
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    },
    {
      "path": "annex/II/division/II/division/C/division/A/division/17",
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      "heading": "Other regular unpaid labour",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-C/division-A/division-17",
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      "parent": "annex/II/division/II/division/C/division/A"
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    {
      "path": "annex/II/division/II/division/C/division/B.18",
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      "number": "B.18",
      "heading": "Casual and seasonal unpaid labour",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-C/division-B.18",
      "extent": "E+W+S+N.I.",
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      "parent": "annex/II/division/II/division/C"
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    {
      "path": "annex/II/division/II/division/C/division/C",
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      "number": "C",
      "heading": "Regular paid labour",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-C/division-C",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/C"
    },
    {
      "path": "annex/II/division/II/division/C/division/C/division/19",
      "kind": "division",
      "number": "19",
      "heading": "Farm manager",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-C/division-C/division-19",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/C/division/C"
    },
    {
      "path": "annex/II/division/II/division/C/division/C/division/20",
      "kind": "division",
      "number": "20",
      "heading": "Others",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-C/division-C/division-20",
      "extent": "E+W+S+N.I.",
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      "parent": "annex/II/division/II/division/C/division/C"
    },
    {
      "path": "annex/II/division/II/division/C/division/D.21",
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      "number": "D.21",
      "heading": "Casual and seasonal paid labour",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-C/division-D.21",
      "extent": "E+W+S+N.I.",
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    {
      "path": "annex/II/division/II/division/D",
      "kind": "division",
      "number": "D",
      "heading": "NUMBER AND VALUE OF ANIMALS",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-D",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II"
    },
    {
      "path": "annex/II/division/II/division/D/division/22",
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      "number": "22",
      "heading": "EQUINES (all ages)",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-D/division-22",
      "extent": "E+W+S+N.I.",
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      "parent": "annex/II/division/II/division/D"
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      "path": "annex/II/division/II/division/D/division/23",
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      "number": "23",
      "heading": "CALVES FOR FATTENING",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-D/division-23",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/D"
    },
    {
      "path": "annex/II/division/II/division/D/division/24",
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      "number": "24",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-D/division-24",
      "extent": "E+W+S+N.I.",
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      "parent": "annex/II/division/II/division/D"
    },
    {
      "path": "annex/II/division/II/division/D/division/25",
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      "number": "25",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-D/division-25",
      "extent": "E+W+S+N.I.",
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      "parent": "annex/II/division/II/division/D"
    },
    {
      "path": "annex/II/division/II/division/D/division/26",
      "kind": "division",
      "number": "26",
      "heading": "FEMALE CATTLE FROM ONE TO LESS THAN TWO YEARS OLD",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-D/division-26",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/D"
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    {
      "path": "annex/II/division/II/division/D/division/27",
      "kind": "division",
      "number": "27",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-D/division-27",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/D"
    },
    {
      "path": "annex/II/division/II/division/D/division/28",
      "kind": "division",
      "number": "28",
      "heading": "BREEDING HEIFERS",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-D/division-28",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/D"
    },
    {
      "path": "annex/II/division/II/division/D/division/29",
      "kind": "division",
      "number": "29",
      "heading": "HEIFERS FOR FATTENING",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-D/division-29",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/D"
    },
    {
      "path": "annex/II/division/II/division/D/division/30",
      "kind": "division",
      "number": "30",
      "heading": "DAIRY COWS",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-D/division-30",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/D"
    },
    {
      "path": "annex/II/division/II/division/D/division/31",
      "kind": "division",
      "number": "31",
      "heading": "CULL DAIRY COWS",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-D/division-31",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/D"
    },
    {
      "path": "annex/II/division/II/division/D/division/32",
      "kind": "division",
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      "heading": "OTHER COWS",
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      "extent": "E+W+S+N.I.",
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      "path": "annex/II/division/II/division/D/division/41",
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      "path": "annex/II/division/II/division/D/division/42",
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      "path": "annex/II/division/II/division/D/division/44",
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      "path": "annex/II/division/II/division/D/division/47",
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      "path": "annex/II/division/II/division/D/division/49",
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      "path": "annex/II/division/II/division/E/division/52",
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      "path": "annex/II/division/II/division/E/division/53",
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      "path": "annex/II/division/II/division/E/division/54",
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      "path": "annex/II/division/II/division/E/division/55",
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      "path": "annex/II/division/II/division/E/division/58",
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      "path": "annex/II/division/II/division/F/division/61",
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      "path": "annex/II/division/II/division/F/division/62",
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      "path": "annex/II/division/II/division/F/division/63",
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      "path": "annex/II/division/II/division/F/division/6/division/1",
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      "path": "annex/II/division/II/division/F/division/6/division/1/division/66",
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      "kind": "division",
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      "path": "annex/II/division/II/division/F/division/6/division/2/division/72",
      "kind": "division",
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      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-F/division-6/division-2/division-73",
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      "path": "annex/II/division/II/division/F/division/6/division/2/division/74",
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      "path": "annex/II/division/II/division/F/division/6/division/2/division/75",
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      "path": "annex/II/division/II/division/F/division/6/division/2/division/76",
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      "path": "annex/II/division/II/division/F/division/6/division/2/division/77",
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      "heading": "Specific forestry costs",
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      "path": "annex/II/division/II/division/F/division/6/division/2/division/78",
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      "heading": "Current upkeep of land improvements and buildings",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-F/division-6/division-2/division-78",
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    },
    {
      "path": "annex/II/division/II/division/F/division/6/division/2/division/79",
      "kind": "division",
      "number": "79",
      "heading": "Electricity",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-F/division-6/division-2/division-79",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/F/division/6/division/2"
    },
    {
      "path": "annex/II/division/II/division/F/division/6/division/2/division/80",
      "kind": "division",
      "number": "80",
      "heading": "Heating fuels",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-F/division-6/division-2/division-80",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/F/division/6/division/2"
    },
    {
      "path": "annex/II/division/II/division/F/division/6/division/2/division/81",
      "kind": "division",
      "number": "81",
      "heading": "Water",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-F/division-6/division-2/division-81",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/F/division/6/division/2"
    },
    {
      "path": "annex/II/division/II/division/F/division/6/division/2/division/82",
      "kind": "division",
      "number": "82",
      "heading": "Insurance",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-F/division-6/division-2/division-82",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/F/division/6/division/2"
    },
    {
      "path": "annex/II/division/II/division/F/division/6/division/2/division/83",
      "kind": "division",
      "number": "83",
      "heading": "Farm taxes and other dues",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-F/division-6/division-2/division-83",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/F/division/6/division/2"
    },
    {
      "path": "annex/II/division/II/division/F/division/6/division/2/division/84",
      "kind": "division",
      "number": "84",
      "heading": "Other farming overheads",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-F/division-6/division-2/division-84",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/F/division/6/division/2"
    },
    {
      "path": "annex/II/division/II/division/F/division/6/division/2/division/85",
      "kind": "division",
      "number": "85",
      "heading": "Rent paid",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-F/division-6/division-2/division-85",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/F/division/6/division/2"
    },
    {
      "path": "annex/II/division/II/division/F/division/6/division/2/division/86",
      "kind": "division",
      "number": "86",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-F/division-6/division-2/division-86",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/F/division/6/division/2"
    },
    {
      "path": "annex/II/division/II/division/F/division/6/division/2/division/87",
      "kind": "division",
      "number": "87",
      "heading": "Insurance for farm buildings",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-F/division-6/division-2/division-87",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/F/division/6/division/2"
    },
    {
      "path": "annex/II/division/II/division/F/division/6/division/2/division/88",
      "kind": "division",
      "number": "88",
      "heading": "Taxes and other charges on land and buildings",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-F/division-6/division-2/division-88",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/F/division/6/division/2"
    },
    {
      "path": "annex/II/division/II/division/F/division/6/division/2/division/89",
      "kind": "division",
      "number": "89",
      "heading": "Interest and financial charges paid, total",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-F/division-6/division-2/division-89",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/F/division/6/division/2"
    },
    {
      "path": "annex/II/division/II/division/F/division/6/division/2/division/90",
      "kind": "division",
      "number": "90",
      "heading": "Interest and financial charges paid on loans obtained for the purchase of land and buildings",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-F/division-6/division-2/division-90",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/F/division/6/division/2"
    },
    {
      "path": "annex/II/division/II/division/F/division/6/division/2/division/91",
      "kind": "division",
      "number": "91",
      "heading": "Of which: interest and financial charges paid on loans obtained for the purchase of land",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-F/division-6/division-2/division-91",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/F/division/6/division/2"
    },
    {
      "path": "annex/II/division/II/division/F/division/6/division/2/division/92",
      "kind": "division",
      "number": "92",
      "heading": "Interest and financial charges paid on loans obtained to finance working capital (livestock, deadstock and circulating capital) and to creditors",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-F/division-6/division-2/division-92",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/F/division/6/division/2"
    },
    {
      "path": "annex/II/division/II/division/F/division/6/division/2/division/93",
      "kind": "division",
      "number": "93",
      "heading": "Total costs",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-F/division-6/division-2/division-93",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/F/division/6/division/2"
    },
    {
      "path": "annex/II/division/II/division/G",
      "kind": "division",
      "number": "G",
      "heading": "LAND AND BUILDINGS, DEADSTOCK AND CIRCULATING CAPITAL",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-G",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II"
    },
    {
      "path": "annex/II/division/II/division/G/division/94",
      "kind": "division",
      "number": "94",
      "heading": "Agricultural land, farm buildings and rights",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-G/division-94",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/G"
    },
    {
      "path": "annex/II/division/II/division/G/division/95",
      "kind": "division",
      "number": "95",
      "heading": "Agricultural land",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-G/division-95",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/G"
    },
    {
      "path": "annex/II/division/II/division/G/division/96",
      "kind": "division",
      "number": "96",
      "heading": "Permanent crops",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-G/division-96",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/G"
    },
    {
      "path": "annex/II/division/II/division/G/division/97",
      "kind": "division",
      "number": "97",
      "heading": "Land improvements",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-G/division-97",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/G"
    },
    {
      "path": "annex/II/division/II/division/G/division/98",
      "kind": "division",
      "number": "98",
      "heading": "Farm buildings",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-G/division-98",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/G"
    },
    {
      "path": "annex/II/division/II/division/G/division/99",
      "kind": "division",
      "number": "99",
      "heading": "Acquisition costs, quotas and other rights",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-G/division-99",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/G"
    },
    {
      "path": "annex/II/division/II/division/G/division/100",
      "kind": "division",
      "number": "100",
      "heading": "Forest land including standing timber",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-G/division-100",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/G"
    },
    {
      "path": "annex/II/division/II/division/G/division/101",
      "kind": "division",
      "number": "101",
      "heading": "Machinery and equipment",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-G/division-101",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/G"
    },
    {
      "path": "annex/II/division/II/division/G/division/102",
      "kind": "division",
      "number": "102",
      "heading": "Circulating capital",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-G/division-102",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/G"
    },
    {
      "path": "annex/II/division/II/division/G/division/103",
      "kind": "division",
      "number": "103",
      "heading": "Total",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-G/division-103",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/G"
    },
    {
      "path": "annex/II/division/II/division/H",
      "kind": "division",
      "number": "H",
      "heading": "DEBTS",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-H",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II"
    },
    {
      "path": "annex/II/division/II/division/H/division/104",
      "kind": "division",
      "number": "104",
      "heading": "Long- and medium-term loans",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-H/division-104",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/H"
    },
    {
      "path": "annex/II/division/II/division/H/division/105",
      "kind": "division",
      "number": "105",
      "heading": "Short-term loans and creditors",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-H/division-105",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/H"
    },
    {
      "path": "annex/II/division/II/division/H/division/106",
      "kind": "division",
      "number": "106",
      "heading": "Total",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-H/division-106",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/H"
    },
    {
      "path": "annex/II/division/II/division/I",
      "kind": "division",
      "number": "I",
      "heading": "VALUE ADDED TAX (VAT)",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-I",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II"
    },
    {
      "path": "annex/II/division/II/division/I/division/107",
      "kind": "division",
      "number": "107",
      "heading": "VAT system",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-I/division-107",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/I"
    },
    {
      "path": "annex/II/division/II/division/I/division/2",
      "kind": "division",
      "number": null,
      "heading": "Headings 108 to 111",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-I/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/I"
    },
    {
      "path": "annex/II/division/II/division/I/division/108",
      "kind": "division",
      "number": "108",
      "heading": "VAT on sales",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-I/division-108",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/I"
    },
    {
      "path": "annex/II/division/II/division/I/division/109",
      "kind": "division",
      "number": "109",
      "heading": "VAT on purchases",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-I/division-109",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/I"
    },
    {
      "path": "annex/II/division/II/division/I/division/110",
      "kind": "division",
      "number": "110",
      "heading": "VAT on investments",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-I/division-110",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/I"
    },
    {
      "path": "annex/II/division/II/division/I/division/111",
      "kind": "division",
      "number": "111",
      "heading": "VAT refunded by the tax authorities",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-I/division-111",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/I"
    },
    {
      "path": "annex/II/division/II/division/J",
      "kind": "division",
      "number": "J",
      "heading": "GRANTS AND SUBSIDIES",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-J",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II"
    },
    {
      "path": "annex/II/division/II/division/J/division/112",
      "kind": "division",
      "number": "112",
      "heading": "Grants and subsidies except those on costs and purchase of animals",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-J/division-112",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/J"
    },
    {
      "path": "annex/II/division/II/division/J/division/113",
      "kind": "division",
      "number": "113",
      "heading": "Of which: details of the total in heading 112",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/J"
    },
    {
      "path": "annex/II/division/II/division/J/division/113/division/1",
      "kind": "division",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-J/division-113/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/J/division/113"
    },
    {
      "path": "annex/II/division/II/division/J/division/113/division/2",
      "kind": "division",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-J/division-113/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/J/division/113"
    },
    {
      "path": "annex/II/division/II/division/J/division/113/division/3",
      "kind": "division",
      "number": "3",
      "heading": "Specific codes indicated in the following list:",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-J/division-113/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/J/division/113"
    },
    {
      "path": "annex/II/division/II/division/J/division/114",
      "kind": "division",
      "number": "114",
      "heading": "Grants and subsidies on costs",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-J/division-114",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/J"
    },
    {
      "path": "annex/II/division/II/division/J/division/115",
      "kind": "division",
      "number": "115",
      "heading": "Of which: details of the total for heading 114",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-J/division-115",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/J"
    },
    {
      "path": "annex/II/division/II/division/J/division/116",
      "kind": "division",
      "number": "116",
      "heading": "Grants and subsidies on the purchase of animals",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-J/division-116",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/J"
    },
    {
      "path": "annex/II/division/II/division/J/division/117",
      "kind": "division",
      "number": "117",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-J/division-117",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/J"
    },
    {
      "path": "annex/II/division/II/division/J/division/118",
      "kind": "division",
      "number": "118",
      "heading": "Total grants and subsidies",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-J/division-118",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/J"
    },
    {
      "path": "annex/II/division/II/division/J/division/119",
      "kind": "division",
      "number": "119",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-J/division-119",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/J"
    },
    {
      "path": "annex/II/division/II/division/K",
      "kind": "division",
      "number": "K",
      "heading": "PRODUCTION (excluding livestock)",
      "url": "https://openlegislation.uk/eu-regulation-2008-868/annex-II/division-II/division-K",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II"
    },
    {
      "path": "annex/II/division/II/division/K/division/A",
      "kind": "division",
      "number": "A",
      "heading": "CROPS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/II/division/II/division/K"
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    {
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      "path": "annex/II/division/II/division/K/division/A/division/2/division/131",
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      "path": "annex/II/division/II/division/K/division/A/division/2/division/133",
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      "path": "annex/II/division/II/division/K/division/A/division/3/division/136",
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