Article 1 
As provided for by Article 22 (12) of Directive 77/388/EEC, the United Kingdom is hereby authorized, with effect from 1 January 1993 until 31 December 1996 or until the end of the transitional arrangements in the unlikely event that this is later, to introduce a particular measure in accordance with subparagraph (b) of Article 22 (12), to simplify the obligations laid down in paragraph 6 (b) of Article 22 regarding recapitulative statements. Article 2 This Decision is addressed to the United Kingdom. Done at Brussels, 21 December 1992. For the Council The President D. HURD (1) OJ N° L 145, 13. 6. 1977, p. 1. Directive as last amended by Directive 92/77/EEC (OJ N° L 316, 31. 10. 1992, p. 1).
Article 2 
This Decision is addressed to the United Kingdom. Done at Brussels, 21 December 1992. For the Council The President D. HURD (1) OJ N° L 145, 13. 6. 1977, p. 1. Directive as last amended by Directive 92/77/EEC (OJ N° L 316, 31. 10. 1992, p. 1).