Article 1 
By way of derogation from Articles 5 (8) and 21 (1) (a) of Directive 77/388/EEC, the United Kingdom is hereby authorized to apply until 31 December 1996: - 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 said Directive, 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 that 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 Luxembourg, 5 April 1993. For the Council The President N. HELVEG PETERSEN (1) OJ No L 145, 13. 6. 1977, p. 1. Directive as last amended by Directive 92/111/EEC (OJ No L 384, 31. 12. 1992, p. 47). (2) OJ No L 73, 20. 3. 1990, p. 32.
Article 2 
This Decision is addressed to the United Kingdom. Done at Luxembourg, 5 April 1993. For the Council The President N. HELVEG PETERSEN (1) OJ No L 145, 13. 6. 1977, p. 1. Directive as last amended by Directive 92/111/EEC (OJ No L 384, 31. 12. 1992, p. 47). (2) OJ No L 73, 20. 3. 1990, p. 32.