著者名,書名,版表示,出版者名,出版年,シリーズ名,番号,ISBN,ISSN,URL Great Britain,"Value added tax, water",2014 issue,LexisNexis,2014,Halsbury's statutory instruments : being a companion work to Halsbury's statutes,,9781405790185,,https://cir.nii.ac.jp/crid/1130282269460462592