Section 2 (Article 9(2) of Directive 77/388/EEC)F1 United Kingdom Repealed Original text. Later amendments are not shown. 5Article 5 6Article 6 7Article 7 8Article 8 9Article 9 10Article 10 11Article 11 12Article 12 Annotations Textual amendments F1 Repealed by Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value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 4 Section 2 Article 5 →