{
  "url": "https://openlegislation.uk/eu-decision-2013-747/article-1",
  "json_url": "https://openlegislation.uk/eu-decision-2013-747/article-1.json",
  "legislation": "eudn/2013/747",
  "legislation_title": "Commission Implementing Decision of 10 December 2013 authorising the United Kingdom to use certain approximate estimates for the calculation of the VAT own resources base (notified under document C(2013) 8685) (Only the English text is authentic) (2013/747/EU, Euratom)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2013-747",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": null,
  "text": "For the purpose of calculating the VAT own resources base from 1 January to 31 December 2013 , the United Kingdom is authorised to use approximate estimates in respect of the following categories of transactions referred to in Annex X, Part B to Directive 2006/112/EC:\nThe supply of building land (point (9)).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Substituted by Commission Implementing Decision of 26 November 2014 amending Implementing Decision 2013/747/EU, Euratom authorising the United Kingdom to use certain approximate estimates for the calculation of the VAT own resources base (notified under document C(2014) 8924) (Only the English text is authentic) (2014/843/EU, Euratom)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2013/747/article/1",
    "retrieved_at": "2026-11-01T15:14:55.806921+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}