[F1Article 115 U.K.
Member States which, at 1 January 1991 , were applying a reduced rate to children’s clothing, children’s footwear or housing may continue to apply such a rate to the supply of those goods or services.]
Textual Amendments
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Member States which, at 1 January 1991 , were applying a reduced rate to children’s clothing, children’s footwear or housing may continue to apply such a rate to the supply of those goods or services.]
Textual Amendments