Id) where paragraph 7applies, financial contributions shall be substitut­ed for payments of valueadded tax in the calculations referred to in this paragraph for any Member State concerned.
(d) nuair atá feidhm le mir a seacht, cuirfear ranniocaí airgeadais in ionad íocaíochtaí na cánach breisluacha sna ríomhaireachtaí dá dtagraítear sa mhír seo maidir leis an mBallstát lena mbaineann.