Article 136U.K.
Member States shall exempt the following transactions:
(a)
the supply of goods used solely for an activity exempted under Articles 132, 135, 371, 375, 376 and 377, Article 378(2), Article 379(2) and [F1Articles 380 to 390b], if those goods have not given rise to deductibility;
(b)
the supply of goods on the acquisition or application of which VAT was not deductible, pursuant to Article 176.