# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 371

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

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.

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Source: https://www.legislation.gov.uk/eudr/2006/112/article/371 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-371
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.