
Article 1 
Article 3 of Decision 2007/884/EC is replaced by the following:
'
Article 3 
This Decision shall expire on the date of entry into force of Union rules determining the expenditure relating to motorised road vehicles that is not eligible for full deduction of VAT, or on 31 December 2016, whichever is the earlier.
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 2016, 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.'.
Article 2 
This Decision shall take effect on the day of its notification.
It shall apply from 1 January 2014.
Article 3 
This Decision is addressed to the United Kingdom of Great Britain and Northern Ireland.
Done at Brussels, 15 November 2013.
For the Council
The President
R. ŠADŽIUS