Section 1 (Article 4 of Directive 77/388/EEC)F1 United Kingdom Repealed Original text. Later amendments are not shown. 2Article 2 Annotations Textual amendments F1 Repealed by Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value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. ← Article 1 Section 1 Article 2 →