# Council Decision of 20 December 2007 authorising the United Kingdom to continue to apply a measure derogating from Articles 26(1)(a), 168 and 169 of Directive 2006/112/EC on the common system of value added tax (2007/884/EC), Article 2

Extent: E+W+S+N.I.

By way of derogation from Article 26(1)(a) of Directive 2006/112/EC, the United Kingdom is hereby authorised not to treat as supplies of services for consideration the private use of a business car hired or leased by a taxable person.

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Source: https://www.legislation.gov.uk/eudn/2007/884/article/2 (the official version)
Page: https://openlegislation.uk/eu-decision-2007-884/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.