1. Portugal may apply one of the two reduced rates provided for in Article 98 to the tolls on bridges in the Lisbon area.

2. Portugal may, in the case of transactions carried out in the autonomous regions of the Azores and Madeira and of direct importation into those regions, apply rates lower than those applying on the mainland.’;

Chapter 3 of Title VIII shall be deleted;

the following point shall be added to Article 111 with effect from 1 January 2011:

by Malta in respect of the supply of foodstuffs for human consumption and pharmaceuticals.’;

in Article 114(1), the second subparagraph shall be replaced by the following:

‘The Member States referred to in the first subparagraph may also apply such a rate to children’s clothing and children’s footwear and housing.’;

Article 115 shall be replaced by the following:

COUNCIL DIRECTIVE 2009/47/EC of 5 May 2009 amending Directive 2006/112/EC as regards reduced rates of value added tax ANNEX