Article 1 U.K.

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

(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)

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)

Article 2 is deleted.