§ The mechanism for the graduated refund of own resources accruing from VAT or GNP-based financial contributions introduced for the Kingdom of Spain and the Portuguese Republic up to 1991 by Articles 187 and 374 of the 1985 Act of Accession shall apply to the own resources accruing from VAT and the GNP-based resource referred to in Article 2(1)(c) and (d) of this Decision. It shall also apply to payments by these two member States in accordance with Article 5(2) of this Decision. In the latter case the rate of refund shall be that applicable for the year in respect of which the correction is granted.