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

TITLE XIV U.K. MISCELLANEOUS

CHAPTER 3 U.K. Conversion rates

Article 400 U.K.

When converting the amounts referred to in Article 399 into national currencies, Member States may adjust the amounts resulting from that conversion either upwards or downwards by up to 10 %.