Article 1
Open ↗Implementing Decision 2013/747/EU, Euratom is amended as follows: (1) Article 1 is replaced by the following: ‘Article 1 For the purpose of calculating the VAT own resources base from 1 January to 31 December 2013, the United Kingdom is authorised to use approximate estimates in respect of the following categories of transactions referred to in Annex X, Part B to Directive 2006/112/EC: The supply of building land (point (9)).’ ; (2) after Article 1 the following Articles 1a and 1b are inserted: ‘Article 1a For the purpose of calculating the VAT own resources base from 1 January 2014 to 31 December 2020, the United Kingdom is authorised to use 0,01 % of the intermediate base in respect of transactions referred to in point 7 of Annex X, Part B, (hospitals) to Directive 2006/112/EC. Article 1b For the purpose of calculating the VAT own resources base from 1 January 2014 to 31 December 2020, the United Kingdom is authorised to use 0,004 % of the intermediate base in respect of transactions referred to in point 9 of Annex X, Part B, (buildings and building land) to Directive 2006/112/EC.’ ; (3) Article 2 is deleted.