Article 5 United Kingdom Original text. Later amendments are not shown. This Decision shall apply from 1 July 2017 to F130 June 2023. Annotations Textual amendments F1 Substituted by Council Implementing Decision (EU) 2020/1105 of 24 July 2020 amending Implementing Decision (EU) 2017/784 authorising the Italian Republic to apply a special measure derogating from Articles 206 and 226 of Directive 2006/112/EC on the common system of value added tax. ← Article 4 Article 5 Article 6 →