{
  "url": "https://openlegislation.uk/eu-regulation-2020-1197/annex-IV/division-II/division-G/division-4",
  "json_url": "https://openlegislation.uk/eu-regulation-2020-1197/annex-IV/division-II/division-G/division-4.json",
  "legislation": "eur/2020/1197",
  "legislation_title": "Commission Implementing Regulation (EU) 2020/1197 of 30 July 2020 laying down technical specifications and arrangements pursuant to Regulation (EU) 2019/2152 of the European Parliament and of the Council on European business statistics repealing 10 legal acts in the field of business statistics (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2020-1197",
  "path": "annex/IV/division/II/division/G/division/4",
  "kind": "division",
  "number": "4)",
  "heading": "Variable 260104: Gross investment in construction and improvement of buildings",
  "text": "Gross investment in construction and improvement of buildings includes all:\nadditions to construction of new buildings for own use (self-constructed),\nacquisitions of new buildings (usually the result of a construction contract, the beneficiary of which is the reporting statistical unit),\ncapitalized additions, alterations, improvements and renovations to existing buildings (if additional economic benefits associated with them are likely to flow to the statistical unit), recognized as such by the statistical unit during the reference period.\nGross investment in construction and improvement of buildings is a part of variable Gross investment in tangible non-current assets.",
  "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/2020/1197/annex/IV/division/II/division/G/division/4",
    "retrieved_at": "2026-11-01T14:42:28.657754+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."
}