# Council Implementing Decision (EU) 2015/2109 of 17 November 2015 authorising the United Kingdom to apply a special measure derogating from Articles 26(1)(a), 168 and 168a of Directive 2006/112/EC on the common system of value added tax, Article 3

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

The system set up on the basis of this Decision shall be optional for taxable persons.

---
Source: https://www.legislation.gov.uk/eudn/2015/2109/article/3 (the official version)
Page: https://openlegislation.uk/eu-decision-2015-2109/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.