# Council Implementing Decision (EU) 2016/2265 of 6 December 2016 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, 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 31 December 2019.
Any request for extension of the measures provided for in this Decision shall be accompanied by a report, submitted to the Commission by 1 April 2019, 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/2016/2265/article/1 (the official version)
Page: https://openlegislation.uk/eu-decision-2016-2265/article-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.