Implementing Decision 2013/747/EU, Euratom is amended as follows:

1. (1)

   Article 1 is replaced by the following:

   ‘Article 1

   For the purpose of calculating the VAT own resources base from 1 January to 31 December 2013, the United Kingdom is authorised to use approximate estimates in respect of the following categories of transactions referred to in Annex X, Part B to Directive 2006/112/EC:

   • The supply of building land (point (9)).’;

2. (2)

   after Article 1 the following Articles 1a and 1b are inserted:

   ‘Article 1a

   For the purpose of calculating the VAT own resources base from 1 January 2014 to 31 December 2020, the United Kingdom is authorised to use 0,01 % of the intermediate base in respect of transactions referred to in point 7 of Annex X, Part B, (hospitals) to Directive 2006/112/EC.

   Article 1b

   For the purpose of calculating the VAT own resources base from 1 January 2014 to 31 December 2020, the United Kingdom is authorised to use 0,004 % of the intermediate base in respect of transactions referred to in point 9 of Annex X, Part B, (buildings and building land) to Directive 2006/112/EC.’;

3. (3)

   Article 2 is deleted.