1. The applicable percentage for the purposes of Article 468(4), points (a) and (c) of Article 469(1), point (a) of Article 474 and point (a) of Article 476 shall fall within the following ranges:
(a) 20 % to 100 % for the period from 1 January 2014 to 31 December 2014;
(b) 40 % to 100 % for the period from 1 January 2015 to 31 December 2015;
(c) 60 % to 100 % for the period from 1 January 2016 to 31 December 2016;
(d) 80 % to 100 % for the period from 1 January 2017 to 31 December 2017.
2. By way of derogation from paragraph 1, for the items referred in point (c) of Article 36(1) that existed prior to 1 January 2014, the applicable percentage for the purpose of point (c) of Article 469(1) shall fall within the following ranges:
(a) 0 % to 100 % for the period from 1 January 2014 to 31 December 2014;
(b) 10 % to 100 % for the period from 1 January 2015 to 31 December 2015;
(c) 20 % to 100 % for the period from 1 January 2016 to 31 December 2016;
(d) 30 % to 100 % for the period from 1
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