By way of derogation from the second subparagraph of paragraph I, if on 1 January 1975 the rules determining the uniform basis for assessing the value added tax have not yet been applied in all Member States but have been applied in at least three of them, the financial contribution to the budget of the Communities to be made by each Member State not yet applying the uniform basis for assessing the value added tax 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 ngach Ball stát ach go bhfuil sin deanta i dtrí cinn díobh ar a laghad, déanfar an ranníoc airgeadais le buiséad na gComhphobal ó gach Ballstát nach bhfuil an bonn comhionann chun an chain bhreisluacha a mheasúnú i bhfeidhm fós aige a shocrú de réir an choibhnis idir a olltáirgeacht náisiúnta agus comhiomlán olltáirgeachtaí náisiúnta na mBallstát.