# 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, Article 8

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

Tax shall be collected by means of deduction at source. The amount shall be rounded down to one hundredth of a euro.

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Source: https://www.legislation.gov.uk/eur/1968/260/article/8 (the official version)
Page: https://openlegislation.uk/eu-regulation-1968-260/article-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.