For the purpose of calculating the VAT own resources base from 1 January 1989, Ireland is authorized to use approximate estimates in respect of the following categories of transactions referred to in Annex E to the Sixth Directive:

1. 1.

   Admission to sporting events (Annex F, point 1);

2. 2.

   F1. . . . .

3. 3.

   Services supplied by undertakers and cremation services, together with goods related thereto (Annex F, point 6)F2.

4. 4.

   F3. . . . .

5. 5.

   F4. . . . .