OpenLegislation

Article 1

United Kingdom

Original text. Later amendments are not shown.

Article 3 of Implementing Decision 2013/805/EU is replaced by the following:

‘Article 3
1.

This Decision shall expire on 31 December 2019.

2.

Any request for the extension of the derogating measures provided for in this Decision shall be submitted to the Commission by 1 April 2019. Such request shall be accompanied by a report including a review of the percentage restriction applied on the right to deduct VAT on the basis of this Decision.’.