Article 1U.K.

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 2013, whichever is the earlier.

Any request for the extension of the measures provided for in this Decision shall be submitted to the Commission by 1 April 2013.

Any request for extension of those measures shall be accompanied by a report 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..