{
  "legislation": {
    "id": "uksi/1975/649",
    "title": "The Value Added Tax (\"Do-It-Yourself\" Builders) (Relief) Regulations 1975",
    "short_title": "Value Added Tax (\"Do-It-Yourself\" Builders) (Relief) 1975",
    "citation": "S.I. 1975/649",
    "type": "uksi",
    "date": null,
    "revised": false,
    "unapplied_effects": 1,
    "url": "https://openlegislation.uk/value-added-tax-do-it-yourself-builders-relief-regulations-1975",
    "json_url": "https://openlegislation.uk/value-added-tax-do-it-yourself-builders-relief-regulations-1975.json"
  },
  "direction": "made_to",
  "with": "uksi/1989/2259",
  "count": 1,
  "effects": [
    {
      "type": "revoked",
      "affected": {
        "id": "uksi/1975/649",
        "title": "The Value Added Tax (\"Do-It-Yourself\" Builders) (Relief) Regulations 1975",
        "provisions": "Instrument",
        "url": "https://openlegislation.uk/value-added-tax-do-it-yourself-builders-relief-regulations-1975"
      },
      "affecting": {
        "id": "uksi/1989/2259",
        "title": "The Value Added Tax (Do-It-Yourself Builders) (Refund of Tax) Regulations 1989",
        "provisions": null,
        "url": "https://openlegislation.uk/value-added-tax-do-it-yourself-builders-refund-of-tax-regulations-1989"
      },
      "applied": false,
      "requires_applied": true,
      "in_force_date": null
    }
  ],
  "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."
}