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Council Directive 2006/112/ECShow full title

Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax

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CHAPTER 5U.K.Temporary provisions

[F1Article 123 U.K.

The Czech Republic may, until 31 December 2010 , continue to apply a reduced rate of not less than 5 % to the supply of construction work for residential housing not provided as part of a social policy, excluding building materials.]

F2Article 124U.K.

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Article 125U.K.

1.Cyprus may, [F1until 31 December 2010], continue to grant an exemption with deductibility of VAT paid at the preceding stage in respect of the supply of pharmaceuticals and foodstuffs for human consumption, with the exception of ice cream, ice lollies, frozen yoghurt, water ice and similar products and savoury food products (potato crisps/sticks, puffs and similar products packaged for human consumption without further preparation).

F32. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2Article 126U.K.

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F3Article 127U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F1Article 128 U.K.

1. Poland may, until 31 December 2010 , grant an exemption with deductibility of VAT paid at the preceding stage in respect of the supply of certain books and specialist periodicals.

F32. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3. Poland may, until 31 December 2010 , continue to apply a reduced rate of not less than 3 % to the supply of foodstuffs as referred to in point (1) of Annex III.

4. Poland may, until 31 December 2010 , continue to apply a reduced rate of not less than 7 % to the supply of services, not provided as part of a social policy, for construction, renovation and alteration of housing, excluding building materials, and to the supply before first occupation of residential buildings or parts of residential buildings, as referred to in Article 12(1)(a).]

Article 129U.K.

F31. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2.Slovenia may, [F1until 31 December 2010], continue to apply a reduced rate of not less than 5 % to the supply of construction, renovation and maintenance work for residential housing not provided as part of a social policy, excluding building materials.

F2Article 130U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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