Article 1 
By way of derogation from Article 17 (1) of the Sixth Directive, the United Kingdom is hereby authorized, until 31 December 1992, to grant undertakings with an annual turnover of less than £ 300 000 the option of deferring deduction of tax until it is paid to the supplier. Article 2 This Decision is addressed to the United Kingdom. Done at Brussels, 24 September 1990. For the Council The President V. SACCOMANDI (1) OJ No L 145, 13. 6. 1977, p. 1. (2) OJ No L 213, 4. 8. 1987, p. 40.
Article 2 
This Decision is addressed to the United Kingdom. Done at Brussels, 24 September 1990. For the Council The President V. SACCOMANDI (1) OJ No L 145, 13. 6. 1977, p. 1. (2) OJ No L 213, 4. 8. 1987, p. 40.