{
  "legislation": {
    "id": "uksi/2022/1278",
    "title": "The Finance Act 2021 (Value Added Tax) (Penalties) (Appointed Day) Regulations 2022",
    "short_title": "Finance Act 2021 (Value Added Tax) (Penalties) (Appointed Day) 2022",
    "citation": "S.I. 2022/1278",
    "type": "uksi",
    "date": "2022-12-05",
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  "count": 1,
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  "next": null,
  "results": [
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      "id": "ukpga/2021/26",
      "title": "Finance Act 2021",
      "url": "https://openlegislation.uk/finance-act-2021",
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      "changes_url": "https://openlegislation.uk/finance-act-2021-value-added-tax-penalties-appointed-day-regulations-2022/changes/by-it.json?with=ukpga%2F2021%2F26"
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  ],
  "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."
}