Article 1U.K.

Decision 2007/441/EC is amended as follows:

(1)

Article 6 is replaced by the following:

Article 6

Any request for the extension of the measures provided for in this Decision shall be submitted to the Commission by 1 April 2016.

Any request for the 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 charged on expenditure on motorised road vehicles not wholly used for business purposes.;

(2)

Article 7 is replaced by the following:

Article 7

This Decision shall expire on the date of entry into force of Union rules determining the expenditure relating to motorised road vehicles which is not eligible for a full deduction of value added tax, and on 31 December 2016 at the latest..