By way of derogation from the second subparagraph of paragraph 1, if on 1 January 1975 the rules determining the uniform basis for assessing the value added tax have not yet been applied in three or more Member States, the financial contribution of each Member State to the budget of the Communities shall be determined according to the proportion of its gross national product to the sum total of the gross national products of the Member States.
De mhaolú ar an dará fomhír de mhír 1, más rud é, ar an 1 Eanáir 1975, go mbeidh na rialacha a shocraíonn an bonn comhionann chun an chain bhreisluacha a mheasúnú gan cur i bhfeidhm fós i dtrí cinn nó níos mó de na Ballstáit, déanfar an ranníoc airgeadais ó gach Ballstát le buiséad na gComhphobal a shocrú de réir an choibhnis idir a olltáirgeacht náisiúnta agus comhiomlán olltáirgeachtaí náisiúnta na mBallstát.