Article 2
For the purpose of calculating the VAT own resources base from 1 January 1989, Ireland is authorized to use approximate estimates in respect of the following categories of transactions referred to in Annex E to the Sixth Directive: 1. Admission to sporting events (Annex F, point 1); 2. Supply of greyhounds (Annex F, ex point 4); 3. Services supplied by undertakers and cremation services, together with goods related thereto (Annex F, point 6); 4. Treatment of animals by veterinary surgeons (Annex F, point 9); 5. The services of travel agents referred to in Article 26 of the Sixth Directive and those of travel agents acting in the name and on account of the traveller, for journeys within the Community (Annex F, point 27).