{
  "url": "https://openlegislation.uk/eu-regulation-2011-282/annex-I/division-1",
  "json_url": "https://openlegislation.uk/eu-regulation-2011-282/annex-I/division-1.json",
  "legislation": "eur/2011/282",
  "legislation_title": "Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2011-282",
  "path": "annex/I/division/1",
  "kind": "division",
  "number": "(1)",
  "heading": "Point (1) of Annex II to Directive 2006/112/EC:",
  "text": "(a) Website hosting and webpage hosting;\n(b) automated, online and distance maintenance of programmes;\n(c) remote systems administration;\n(d) online data warehousing where specific data is stored and retrieved electronically;\n(e) online supply of on-demand disc space.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2011/282/annex/I/division/1",
    "retrieved_at": "2026-11-01T14:50:15.002878+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."
}