{
  "url": "https://openlegislation.uk/eu-regulation-1968-260/article-8",
  "json_url": "https://openlegislation.uk/eu-regulation-1968-260/article-8.json",
  "legislation": "eur/1968/260",
  "legislation_title": "Regulation (EEC, Euratom, ECSC) No 260/68 of the Council of 29 February 1968 laying down the conditions and procedure for applying the tax for the benefit of the European Communities",
  "legislation_url": "https://openlegislation.uk/eu-regulation-1968-260",
  "path": "article/8",
  "kind": "article",
  "number": "8",
  "heading": null,
  "text": "Tax shall be collected by means of deduction at source. The amount shall be rounded down to one hundredth of a euro.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Substituted by Council Regulation (EC, ECSC, Euratom) No 2459/98 of 12 November 1998 amending Regulation (EEC, Euratom, ECSC) No 260/68 laying down the conditions and procedure for applying the tax for the benefit of the European Communities."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/1968/260/article/8",
    "retrieved_at": "2026-11-01T15:11:58.572832+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."
}