Uanset stk. 1 ses der ved beregning af pro rata-satsen bort fra det omsaetningsbeloeb , som vedroerer levering af investeringsgoder benyttet af den afgiftspligtige person i hans virksomhed.
By way of derogation from the provisions of paragraph 1, there shall be excluded from the calculation of the deductible proportion, amounts of turnover attributable to the supplies of capital goods used by the taxable person for the purposes of his business.