For the purposes of implementing Article 28 (3) (b), and so long as the same exemption is applied by any of the present Member States, the Republic of Finland may exempt from value added tax:
(n) D'fhonn Airteagal 28(3)(b) a chur chun feidhme, agus fad a chuireann aon cheann de na Ballstáit láithreacha an díolúine chéanna i bhfeidhm, féadfaidh Poblacht na Fionlainne: