Article 10
1. Subject to paragraph 2, Decision 2000/597/EC, Euratom shall be repealed as of 1 January 2007. Any references to the Council Decision of 21 April 1970 on the replacement of financial contributions from Member States by the Communities’ own resources ( 7 ) , to Council Decision 85/257/EEC, Euratom of 7 May 1985 on the Communities’ system of own resources ( 8 ) , to Council Decision 88/376/EEC, Euratom of 24 June 1988 on the system of the Communities’ own resources ( 9 ) , to Council Decision 94/728/EC, Euratom of 31 October 1994 on the system of the European Communities’ own resources ( 10 ) or to Decision 2000/597/EC, Euratom shall be construed as references to this Decision. 2. Articles 2, 4 and 5 of Decisions 88/376/EEC, Euratom, 94/728/EC, Euratom and 2000/597/EC, Euratom shall continue to apply to the calculation and adjustment of revenue accruing from the application of a uniform rate valid for all Member States to the VAT base determined in a uniform manner and limited between 50 % and 55 % of the GNP or GNI of each Member State, depending on the relevant year, and to the calculation of the correction of budgetary imbalances granted to the United Kingdom for the years 1988 to 2006. 3. Member States shall continue to retain, by way of collection costs, 10 % of the amounts referred to in Article 2(1)(a) which should have been made available by the Member States before 28 February 2001 in accordance with the applicable Community rules.