Division 4 Item 4 of Annex L to Directive 77/388/EECF1 United Kingdom Repealed Original text. Later amendments are not shown. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Annotations Textual amendments F1 Repealed by Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax. ← Division 3 Division 4 Division 5 →