Article 1 Article 2 of Decision 2000/746/EC shall be replaced by the following:

‘Article 2 The authorisation granted under Article 1 shall expire on the date of entry into force of a directive rationalising the derogations pursuant to Article 27 of Directive 77/388/EEC which counter avoidance of value added tax linked to the exemption for investment gold or on 31 December 2009, whichever is the earlier.’