Article 1
United Kingdom
In Article 3(2) of Regulation (EEC) No 386/90 the following subparagraph shall be added:
‘Where the Member State applies the second subparagraph, it may also choose to replace the rate of 5 % per customs office by a rate of 5 % for its entire territory. The Member State shall notify the Commission before it applies or ceases to apply this subparagraph.’