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

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TITLE VIII U.K. RATES

CHAPTER 4 U.K. Special provisions applying until the adoption of definitive arrangements

Article 122 U.K.

Member States may apply a reduced rate to the supply of live plants and other floricultural products, including bulbs, roots and the like, cut flowers and ornamental foliage, and of wood for use as firewood.