Article 1 
By way of derogation from the provisions of Article 17 (1) of Directive 77/388/EEC, the United Kingdom is hereby authorized, until 31 December 1996, to provide within an optional scheme that enterprises with an annual turnover of less than £350 000 must postpone the right of deduction of tax until it has been paid to the supplier. Article 2 This Decision is addressed to the United Kingdom. Done at Brussels, 15 February 1993. For the Council The President M. JELVED (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 276, 6. 10. 1990, p. 45.
Article 2 
This Decision is addressed to the United Kingdom. Done at Brussels, 15 February 1993. For the Council The President M. JELVED (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 276, 6. 10. 1990, p. 45.