{
  "legislation": {
    "id": "uksi/1989/2248",
    "title": "The Value Added Tax (Accounting and Records) Regulations 1989",
    "short_title": "Value Added Tax (Accounting and Records) 1989",
    "citation": "S.I. 1989/2248",
    "type": "uksi",
    "date": "1989-12-04",
    "revised": false,
    "unapplied_effects": 10,
    "url": "https://openlegislation.uk/value-added-tax-accounting-and-records-regulations-1989",
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    {
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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."
}