As a result, the legislation is complex, hard to understand and difficult to apply.
1	As	as	ADP	_	_	3	case	_	_
2	a	a	DET	IND-SG	Definite=Ind|PronType=Art	3	det	_	_
3	result	result	NOUN	SG-NOM	Number=Sing	8	nmod	_	SpaceAfter=No
4	,	,	PUNCT	Comma	_	3	punct	_	_
5	the	the	DET	DEF	Definite=Def|PronType=Art	6	det	_	_
6	legislation	legislation	NOUN	SG-NOM	Number=Sing	8	nsubj	_	_
7	is	be	AUX	PRES	Mood=Ind|Number=Sing|Person=3|Tense=Pres|VerbForm=Fin	8	cop	_	_
8	complex	complex	ADJ	POS	Degree=Pos	0	root	_	SpaceAfter=No
9	,	,	PUNCT	Comma	_	10	punct	_	_
10	hard	hard	ADJ	POS	Degree=Pos	8	conj	_	_
11	to	to	PART	_	_	12	mark	_	_
12	understand	understand	VERB	INF	VerbForm=Inf	10	acl	_	_
13	and	and	CCONJ	_	_	14	cc	_	_
14	difficult	difficult	ADJ	POS	Degree=Pos	8	conj	_	_
15	to	to	PART	_	_	16	mark	_	_
16	apply	apply	VERB	INF	VerbForm=Inf	14	acl	_	SpaceAfter=No
17	.	.	PUNCT	Period	_	8	punct	_	_
