{
  "url": "https://openlegislation.uk/eu-decision-2014-843/article-1",
  "json_url": "https://openlegislation.uk/eu-decision-2014-843/article-1.json",
  "legislation": "eudn/2014/843",
  "legislation_title": "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)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2014-843",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": null,
  "text": "Implementing Decision 2013/747/EU, Euratom is amended as follows:\n(1) Article 1 is replaced by the following:\n‘Article 1 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)).’;\n(2) after Article 1 the following Articles 1a and 1b are inserted:\n‘Article 1a For the purpose of calculating the VAT own resources base from 1 January 2014 to 31 December 2020, the United Kingdom is authorised to use 0,01 % of the intermediate base in respect of transactions referred to in point 7 of Annex X, Part B, (hospitals) to Directive 2006/112/EC.\nArticle 1b For the purpose of calculating the VAT own resources base from 1 January 2014 to 31 December 2020, the United Kingdom is authorised to use 0,004 % of the intermediate base in respect of transactions referred to in point 9 of Annex X, Part B, (buildings and building land) to Directive 2006/112/EC.’;\n(3) Article 2 is deleted.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2014/843/article/1",
    "retrieved_at": "2026-11-01T15:14:34.373991+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."
}