TITLE VIII U.K.RATES

CHAPTER 2 U.K.Structure and level of rates

Section 3 U.K.Particular provisions

[F1 Article 105 U.K.

1. Portugal may apply one of the two reduced rates provided for in Article 98 to the tolls on bridges in the Lisbon area.

2. Portugal may, in the case of transactions carried out in the autonomous regions of the Azores and Madeira and of direct importation into those regions, apply rates lower than those applying on the mainland.]

Textual Amendments

F1 Substituted by Council Directive 2009/47/EC of 5 May 2009 amending Directive 2006/112/EC as regards reduced rates of value added tax.