{
  "legislation": {
    "id": "uksi/2007/3104",
    "title": "The Tax Avoidance Schemes (Penalty) Regulations 2007",
    "short_title": "Tax Avoidance Schemes (Penalty) 2007",
    "citation": "S.I. 2007/3104",
    "type": "uksi",
    "date": "2007-10-30",
    "revised": false,
    "unapplied_effects": 4,
    "url": "https://openlegislation.uk/tax-avoidance-schemes-penalty-regulations-2007",
    "json_url": "https://openlegislation.uk/tax-avoidance-schemes-penalty-regulations-2007.json"
  },
  "direction": "made_to",
  "changes": 4,
  "count": 3,
  "page": 1,
  "next": null,
  "results": [
    {
      "id": "uksi/2012/1868",
      "title": "The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012",
      "url": "https://openlegislation.uk/national-insurance-contributions-application-of-part-7-of-the-finance-act-2004-regulations-2012",
      "changes": 1,
      "outstanding": 1,
      "changes_url": "https://openlegislation.uk/tax-avoidance-schemes-penalty-regulations-2007/changes.json?with=uksi%2F2012%2F1868"
    },
    {
      "id": "uksi/2010/2743",
      "title": "The Tax Avoidance Schemes (Penalty) (Amendment) Regulations 2010",
      "url": "https://openlegislation.uk/tax-avoidance-schemes-penalty-amendment-regulations-2010",
      "changes": 2,
      "outstanding": 2,
      "changes_url": "https://openlegislation.uk/tax-avoidance-schemes-penalty-regulations-2007/changes.json?with=uksi%2F2010%2F2743"
    },
    {
      "id": "uksi/2008/2678",
      "title": "The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2008",
      "url": "https://openlegislation.uk/national-insurance-contributions-application-of-part-7-of-the-finance-act-2004-amendment-regulations-2008",
      "changes": 1,
      "outstanding": 1,
      "changes_url": "https://openlegislation.uk/tax-avoidance-schemes-penalty-regulations-2007/changes.json?with=uksi%2F2008%2F2678"
    }
  ],
  "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."
}