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

This Decision shall expire on 31 December 2022.

Any request for authorisation to extend the derogating measures authorised by this Decision shall be submitted to the Commission by 1 April 2022. Such request shall be accompanied by a report including a review of the percentage limitation applied on the right to deduct VAT on the basis of this Decision.’.