(3)With effect from 1 January 1990 the possibility afforded Member States of continuing to exempt transactions listed in point 20 of Annex F to the Sixth Council Directive 77/388/EECnote was terminated by virtue of Article 1, point (2)(a) of Eighteenth Council Directive 89/465/EECnote; consequently, the authorisation granted in this connection by the Commission for purposes of determining the VAT own resources base should also be discontinued.