# Council Implementing Decision of 18 January 2011 amending Decision 2007/884/EC 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 (2011/37/EU), Article 1

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

Article 3 of Decision 2007/884/EC is replaced by the following:
‘Article 3 This Decision shall expire on the date of entry into force of Union rules determining the expenditure relating to motorised road vehicles that is not eligible for full deduction of VAT, or on 31 December 2013, whichever is the earlier.
Any request for the extension of the measures provided for in this Decision shall be submitted to the Commission by 1 April 2013.
Any request for extension of those measures shall be accompanied by a report which includes a review of the percentage restriction applied on the right to deduct VAT on the hire or lease of cars not entirely used for business purposes.’.

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Source: https://www.legislation.gov.uk/eudn/2011/37/article/1 (the official version)
Page: https://openlegislation.uk/eu-decision-2011-37/article-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.