Capture the main text of an instrument in a mainText element.
/regGroup/regulation/mainText
The mainText element should contain either a single fileRef element (in the case of original language PDFs), or a single textMatter element. Within textMatter, use nested div[1-7,N] tags to represent the structure, e.g. div1 for the top-level sections, each containing div2s for the second-level sections.
When a regulation refers to an original language PDF, reference the document in a fileRef element inside the mainText element. Do not include any other text in the regulation or other non-compulsory elements.
Do not to confuse numbered paragraphs and lists. As a general rule, lists are indented; paragraphs are not.
OUP has a house style for numbering sections, articles, paragraphs, etc. of instruments that often differs from the style in the source document.