# Council Decision of 16 April 2007 authorising the United Kingdom to introduce a special measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax (2007/250/EC), Article 1

Extent: E+W+S+N.I.

By way of derogation from Article 193 of Directive 2006/112/EC, the United Kingdom is authorised to designate the taxable person to whom supplies of the following goods are made as the person liable to pay VAT:
1.. mobile telephones, being devices made or adapted for use in connection with a licensed network and operated on specified frequencies, whether or not they have any other use;
2.. integrated circuit devices such as microprocessors and central processing units in a state prior to integration into end user products.
The derogation shall apply in respect of supplies of goods for which the taxable amount is equal to or higher than GBP 5 000.

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Source: https://www.legislation.gov.uk/eudn/2007/250/article/1 (the official version)
Page: https://openlegislation.uk/eu-decision-2007-250/article-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.