{
  "legislation": {
    "id": "uksi/1987/1427",
    "title": "The Value Added Tax (Cash Accounting) Regulations 1987",
    "short_title": "Value Added Tax (Cash Accounting) 1987",
    "citation": "S.I. 1987/1427",
    "type": "uksi",
    "date": "1987-08-07",
    "revised": false,
    "unapplied_effects": 32,
    "url": "https://openlegislation.uk/value-added-tax-cash-accounting-regulations-1987",
    "json_url": "https://openlegislation.uk/value-added-tax-cash-accounting-regulations-1987.json"
  },
  "direction": "made_to",
  "changes": 32,
  "count": 6,
  "page": 1,
  "next": null,
  "results": [
    {
      "id": "uksi/1995/2518",
      "title": "The Value Added Tax Regulations 1995",
      "url": "https://openlegislation.uk/value-added-tax-regulations-1995",
      "changes": 1,
      "outstanding": 1,
      "changes_url": "https://openlegislation.uk/value-added-tax-cash-accounting-regulations-1987/changes.json?with=uksi%2F1995%2F2518"
    },
    {
      "id": "uksi/1993/3028",
      "title": "The Value Added Tax (Cash Accounting) (Amendment) (No. 2) Regulations 1993",
      "url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-no-2-regulations-1993",
      "changes": 5,
      "outstanding": 5,
      "changes_url": "https://openlegislation.uk/value-added-tax-cash-accounting-regulations-1987/changes.json?with=uksi%2F1993%2F3028"
    },
    {
      "id": "uksi/1993/762",
      "title": "The Value Added Tax (Cash Accounting) (Amendment) Regulations 1993",
      "url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-regulations-1993",
      "changes": 21,
      "outstanding": 21,
      "changes_url": "https://openlegislation.uk/value-added-tax-cash-accounting-regulations-1987/changes.json?with=uksi%2F1993%2F762"
    },
    {
      "id": "uksi/1992/644",
      "title": "The Value Added Tax (Cash Accounting) (Amendment) Regulations 1992",
      "url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-regulations-1992",
      "changes": 1,
      "outstanding": 1,
      "changes_url": "https://openlegislation.uk/value-added-tax-cash-accounting-regulations-1987/changes.json?with=uksi%2F1992%2F644"
    },
    {
      "id": "uksi/1990/1943",
      "title": "The Value Added Tax (Cash Accounting) (Amendment) (No. 2) Regulations 1990",
      "url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-no-2-regulations-1990",
      "changes": 2,
      "outstanding": 2,
      "changes_url": "https://openlegislation.uk/value-added-tax-cash-accounting-regulations-1987/changes.json?with=uksi%2F1990%2F1943"
    },
    {
      "id": "uksi/1990/420",
      "title": "The Value Added Tax (Cash Accounting) (Amendment) Regulations 1990",
      "url": "https://openlegislation.uk/value-added-tax-cash-accounting-amendment-regulations-1990",
      "changes": 2,
      "outstanding": 2,
      "changes_url": "https://openlegislation.uk/value-added-tax-cash-accounting-regulations-1987/changes.json?with=uksi%2F1990%2F420"
    }
  ],
  "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."
}