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

TITLE XIII U.K. DEROGATIONS

CHAPTER 1 U.K. Derogations applying until the adoption of definitive arrangements

Section 1 U.K. Derogations for States which were members of the Community on 1 January 1978

Article 371 U.K.

Member States which, at 1 January 1978, exempted the transactions listed in Annex X, Part B, may continue to exempt those transactions, in accordance with the conditions applying in the Member State concerned on that date.