{
  "legislation": {
    "id": "uksi/2001/759",
    "title": "The Value Added Tax (Electronic Communications) (Incentives) Regulations 2001",
    "short_title": "Value Added Tax (Electronic Communications) (Incentives) 2001",
    "citation": "S.I. 2001/759",
    "type": "uksi",
    "date": "2001-03-07",
    "revised": false,
    "unapplied_effects": 1,
    "url": "https://openlegislation.uk/value-added-tax-electronic-communications-incentives-regulations-2001",
    "json_url": "https://openlegislation.uk/value-added-tax-electronic-communications-incentives-regulations-2001.json"
  },
  "direction": "made_to",
  "changes": 1,
  "count": 1,
  "page": 1,
  "next": null,
  "results": [
    {
      "id": "uksi/2004/1675",
      "title": "The Value Added Tax (Amendment) (No. 3) Regulations 2004",
      "url": "https://openlegislation.uk/value-added-tax-amendment-no-3-regulations-2004",
      "changes": 1,
      "outstanding": 1,
      "changes_url": "https://openlegislation.uk/value-added-tax-electronic-communications-incentives-regulations-2001/changes.json?with=uksi%2F2004%2F1675"
    }
  ],
  "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."
}