{"value":{"followedByInstrument":null,"precededByInstrument":null,"paperComingIntoForceDate":"2021-12-01T00:00:00","paperComingIntoForceNote":null,"layingBody":{"departmentId":50,"id":"HYfypSOE","name":"HM Treasury"},"enablingActs":[{"id":"3x7OAyEr","name":"Finance Act 2021"},{"id":"QYLz5tEX","name":"Taxation (Cross-border Trade) Act 2018"}],"timelines":[{"id":"mPwAqTz9","dateTime":"2021-10-25T00:00:00+01:00","name":"Made affirmative"}],"link":"https://www.legislation.gov.uk/uksi/2021/1165/made","paperPrefix":"SI","paperNumber":1165,"paperYear":"2021","procedure":{"id":"iWugpxMn","name":"Made affirmative"},"paperMadeDate":"2021-10-25T00:00:00","commonsLayingDate":"2021-10-25T00:00:00","lordsLayingDate":null,"workpackageId":null,"id":"LRK7vctW","name":"Value Added Tax (Distance Selling and Miscellaneous Amendments No. 2) Regulations 2021"},"links":[{"rel":"Self","href":"/api/v2/StatutoryInstrument/LRK7vctW","method":"GET"},{"rel":"Business items","href":"/api/v2/StatutoryInstrument/LRK7vctW/BusinessItems","method":"GET"}]}