Article 1 
By way of derogation from Articles 5 (8) and 21 (1) (a) of the Sixth Directive (77/388/EEC), the United Kingdom is hereby authorized to apply until 31 December 1992: - a provision whereby a supply of goods is deemed to occur where assets other than the capital goods subject to adjustment of the deductions initially made pursuant to legislation adopted by the United Kingdom on the basis of Article 20 of the Sixth Directive (77/388/EEC) are totally or partially transferred to a company which is a member of a group of enterprises treated as a single taxable person within the meaning of Article 4 (4) of the said Directive and which, as a member of that group, is not entitled to deduct tax in full; - a provision whereby the company which is the recipient of the supply of assets referred to in the first indent becomes liable to tax. Article 2 This Decision is addressed to the United Kingdom. Done at Brussels, 12 March 1990. For the Council The President A. REYNOLDS (1) OJ No L 145, 13. 6. 1977, p. 1. (2) OJ No L 226, 3. 8. 1989, p. 21.
Article 2 
This Decision is addressed to the United Kingdom. Done at Brussels, 12 March 1990. For the Council The President A. REYNOLDS (1) OJ No L 145, 13. 6. 1977, p. 1. (2) OJ No L 226, 3. 8. 1989, p. 21.