<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/eudn/2013/681" IdURI="http://www.legislation.gov.uk/id/eudn/2013/681" NumberOfProvisions="4" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="2.0" RestrictStartDate="2013-11-15" RestrictExtent="E+W+S+N.I."><ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
					<dc:identifier>http://www.legislation.gov.uk/eudn/2013/681/article/2</dc:identifier><dc:title>Council Implementing Decision of 15 November 2013 amending Decision 2007/884/EC authorising the United Kingdom to continue to apply a measure derogating from Articles 26(1)(a), 168 and 169 of Directive 2006/112/EC on the common system of value added tax (2013/681/EU)</dc:title><dc:description>Council Implementing Decision of 15 November 2013 amending Decision 2007/884/EC authorising the United Kingdom to continue to apply a measure derogating from Articles 26(1)(a), 168 and 169 of Directive 2006/112/EC on the common system of value added tax (2013/681/EU)</dc:description><dc:modified>2020-12-12</dc:modified><dc:publisher>King's Printer of Acts of Parliament</dc:publisher><dc:source>https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32013D0681</dc:source><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dct:valid>2013-11-15</dct:valid>
					
					<atom:link rel="self" href="http://www.legislation.gov.uk/eudn/2013/681/article/2/data.xml" type="application/xml"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/eudn/2013/681/resources" title="More Resources"/>
					
					
					
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/eudn/2013/681" title="whole act"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/eudn/2013/681/introduction" title="introduction"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/signature" href="http://www.legislation.gov.uk/eudn/2013/681/signature" title="signature"/>
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/eudn/2013/681/body" title="body"/>
					
					
					<atom:link rel="http://www.legislation.gov.uk/def/date/euexitday" href="http://www.legislation.gov.uk/eudn/2013/681/article/2/2020-01-31" title="2020-01-31"/><atom:link rel="http://www.legislation.gov.uk/def/date/euexitTransitionEnd" href="http://www.legislation.gov.uk/eudn/2013/681/article/2/2020-12-31" title="2020-12-31"/>					
					
					
					
					<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/eudn/2013/681/article/2/data.rdf" title="RDF/XML"/><atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/eudn/2013/681/article/2/data.akn" title="AKN"/><atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/eudn/2013/681/article/2/data.xht" title="HTML snippet"/><atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/eudn/2013/681/article/2/data.htm" title="Website (XHTML) Default View"/><atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/eudn/2013/681/article/2/data.csv" title="CSV"/><atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/eudn/2013/681/article/2/data.pdf" title="PDF"/>
					<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/eudn/2013/681/article/2/data.html" title="HTML5 snippet"/>

					
					<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/eudn/2013/681/contents" title="Table of Contents"/>
					
					<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/eudn/2013/681/article/2/adopted" title="adopted"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/eudn/2013/681/article/2/2013-11-15" title="2013-11-15"/>
					
					<atom:link rel="up" href="http://www.legislation.gov.uk/eudn/2013/681" title="Entire legislation"/><atom:link rel="prev" href="http://www.legislation.gov.uk/eudn/2013/681/article/1" title="Provision; Article 1"/><atom:link rel="prevInForce" href="http://www.legislation.gov.uk/eudn/2013/681/article/1" title="Provision; Article 1"/><atom:link rel="next" href="http://www.legislation.gov.uk/eudn/2013/681/article/3" title="Provision; Article 3"/><atom:link rel="nextInForce" href="http://www.legislation.gov.uk/eudn/2013/681/article/3" title="Provision; Article 3"/>
					<ukm:EUMetadata><ukm:DocumentClassification>
            <ukm:DocumentCategory Value="euretained"/>
            <ukm:DocumentMainType Value="EuropeanUnionDecision"/>
            <ukm:DocumentStatus Value="revised"/>
         </ukm:DocumentClassification><ukm:Year Value="2013"/><ukm:Number Value="681"/><ukm:EURLexIdentifiers>
            <ukm:Cellar Value="ed807541-5747-11e3-a8cb-01aa75ed71a1"/>
            <ukm:ELI Value="dec_impl:2013:681:oj"/>
            <ukm:CELEX Value="32013D0681"/>
            <ukm:OfficialJournal Value="JOL_2013_316_R_0041_01"/>
         </ukm:EURLexIdentifiers><ukm:EnactmentDate Date="2013-11-15"/><ukm:EURLexModified Date="2019-10-25T18:57:30Z"/><ukm:EURLexExtracted Date="2019-10-25T21:20:49Z"/><ukm:XMLGenerated Date="2020-12-11T19:03:46Z"/><ukm:XMLImported Date="2020-12-12T05:00:13Z"/><ukm:Treaty Title="Treaty on the Functioning of the European Union (consolidated version 2008)" Code="TFEU_2008"/><ukm:CreatedBy Label="Council of the European Union" URI="http://publications.europa.eu/resource/authority/corporate-body/CONSIL"/><ukm:Subject Scheme="SubjectMatter" Label="Value added tax" URI="http://publications.europa.eu/resource/authority/fd_070/TVA"/><ukm:Subject Scheme="EuroVoc" Label="United Kingdom" URI="http://eurovoc.europa.eu/3774"/><ukm:Subject Scheme="EuroVoc" Label="tax relief" URI="http://eurovoc.europa.eu/365"/><ukm:Subject Scheme="SubjectMatter" Label="Taxation" URI="http://publications.europa.eu/resource/authority/fd_070/FISC"/><ukm:Subject Scheme="EuroVoc" Label="VAT" URI="http://eurovoc.europa.eu/4585"/><ukm:Subject Scheme="EuroVoc" Label="derogation from EU law" URI="http://eurovoc.europa.eu/5581"/><ukm:Subject Scheme="EuroVoc" Label="vehicle rental" URI="http://eurovoc.europa.eu/3097"/><ukm:Subject Scheme="EuroVoc" Label="motor vehicle" URI="http://eurovoc.europa.eu/4654"/><ukm:Subject Scheme="DirectoryCode" Label="Turnover tax/VAT" URI="http://publications.europa.eu/resource/authority/fd_555/093010"/><ukm:Subject Scheme="DirectoryCode" Label="Indirect taxation" URI="http://publications.europa.eu/resource/authority/fd_555/0930"/><ukm:Subject Scheme="DirectoryCode" Label="Taxation" URI="http://publications.europa.eu/resource/authority/fd_555/09"/><ukm:Subject Scheme="EuroVoc" Label="hire purchase" URI="http://eurovoc.europa.eu/1688"/><ukm:EURLexMetadata>
            <WORK xmlns="">
               <URI>
                  <VALUE>http://publications.europa.eu/resource/cellar/ed807541-5747-11e3-a8cb-01aa75ed71a1</VALUE>
                  <IDENTIFIER>ed807541-5747-11e3-a8cb-01aa75ed71a1</IDENTIFIER>
                  <TYPE>cellar</TYPE>
               </URI>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/eli/dec_impl/2013/681/oj</VALUE>
                     <IDENTIFIER>dec_impl:2013:681:oj</IDENTIFIER>
                     <TYPE>eli</TYPE>
                  </URI>
               </SAMEAS>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/celex/32013D0681</VALUE>
                     <IDENTIFIER>32013D0681</IDENTIFIER>
                     <TYPE>celex</TYPE>
                  </URI>
               </SAMEAS>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/oj/JOL_2013_316_R_0041_01</VALUE>
                     <IDENTIFIER>JOL_2013_316_R_0041_01</IDENTIFIER>
                     <TYPE>oj</TYPE>
                  </URI>
               </SAMEAS>
               <WORK_DATE_DOCUMENT type="date">
                  <VALUE>2013-11-15</VALUE>
                  <YEAR>2013</YEAR>
                  <MONTH>11</MONTH>
                  <DAY>15</DAY>
               </WORK_DATE_DOCUMENT>
               <IS_ABOUT type="concept">
                  <URI>
                     <VALUE>http://eurovoc.europa.eu/1688</VALUE>
                     <IDENTIFIER>1688</IDENTIFIER>
                     <TYPE>EUROVOC</TYPE>
                  </URI>
                  <IDENTIFIER>1688</IDENTIFIER>
                  <PREFLABEL>hire purchase</PREFLABEL>
                  <ALTLABEL>leasing</ALTLABEL>
               </IS_ABOUT>
               <DATE type="date">
                  <VALUE>2013-11-15</VALUE>
                  <YEAR>2013</YEAR>
                  <MONTH>11</MONTH>
                  <DAY>15</DAY>
               </DATE>
               <BASED_ON type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/ded2ee9c-f30e-4ed1-ab74-b2b7d7a7a6b6</VALUE>
                     <IDENTIFIER>ded2ee9c-f30e-4ed1-ab74-b2b7d7a7a6b6</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/celex/32006L0112</VALUE>
                        <IDENTIFIER>32006L0112</IDENTIFIER>
                        <TYPE>celex</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/oj/JOL_2006_347_R_0001_01</VALUE>
                        <IDENTIFIER>JOL_2006_347_R_0001_01</IDENTIFIER>
                        <TYPE>oj</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/eli/dir/2006/112/oj</VALUE>
                        <IDENTIFIER>dir:2006:112:oj</IDENTIFIER>
                        <TYPE>eli</TYPE>
                     </URI>
                  </SAMEAS>
               </BASED_ON>
               <LASTMODIFICATIONDATE type="date">
                  <VALUE>2019-10-25T20:57:30.599+02:00</VALUE>
                  <YEAR>2019</YEAR>
                  <MONTH>10</MONTH>
                  <DAY>25</DAY>
               </LASTMODIFICATIONDATE>
               <RESOURCE_LEGAL_IS_ABOUT_SUBJECT-MATTER type="concept_level">
                  <RESOURCE_LEGAL_IS_ABOUT_SUBJECT-MATTER_1 type="concept">
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/authority/fd_070/TVA</VALUE>
                        <IDENTIFIER>TVA</IDENTIFIER>
                        <TYPE>fd_070</TYPE>
                     </URI>
                     <OP-CODE>TVA</OP-CODE>
                     <IDENTIFIER>TVA</IDENTIFIER>
                     <PREFLABEL>Value added tax</PREFLABEL>
                  </RESOURCE_LEGAL_IS_ABOUT_SUBJECT-MATTER_1>
               </RESOURCE_LEGAL_IS_ABOUT_SUBJECT-MATTER>
               <WORK_IS_ABOUT_CONCEPT_EUROVOC type="concept_facet">
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/3774</VALUE>
                        <IDENTIFIER>3774</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>3774</IDENTIFIER>
                     <PREFLABEL>United Kingdom</PREFLABEL>
                     <ALTLABEL>United Kingdom of Great Britain and Northern Ireland</ALTLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_TT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/122</VALUE>
                        <IDENTIFIER>122</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <PREFLABEL/>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_TT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_TT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/4590</VALUE>
                        <IDENTIFIER>4590</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <PREFLABEL/>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_TT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_TT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/5283</VALUE>
                        <IDENTIFIER>5283</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <PREFLABEL/>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_TT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_TT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/913</VALUE>
                        <IDENTIFIER>913</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <PREFLABEL/>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_TT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_TT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/2200</VALUE>
                        <IDENTIFIER>2200</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <PREFLABEL/>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_TT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100161</VALUE>
                        <IDENTIFIER>100161</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <PREFLABEL/>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100282</VALUE>
                        <IDENTIFIER>100282</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <PREFLABEL/>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100283</VALUE>
                        <IDENTIFIER>100283</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <PREFLABEL/>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100277</VALUE>
                        <IDENTIFIER>100277</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <PREFLABEL/>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH>
               </WORK_IS_ABOUT_CONCEPT_EUROVOC>
               <WORK_CITES_WORK type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/d95382df-f825-4dcc-aff9-1dad5dad626a</VALUE>
                     <IDENTIFIER>d95382df-f825-4dcc-aff9-1dad5dad626a</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/oj/JOL_2011_019_R_0011_01</VALUE>
                        <IDENTIFIER>JOL_2011_019_R_0011_01</IDENTIFIER>
                        <TYPE>oj</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/celex/32011D0037</VALUE>
                        <IDENTIFIER>32011D0037</IDENTIFIER>
                        <TYPE>celex</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/eli/dec_impl/2011/37/oj</VALUE>
                        <IDENTIFIER>dec_impl:2011:37:oj</IDENTIFIER>
                        <TYPE>eli</TYPE>
                     </URI>
                  </SAMEAS>
               </WORK_CITES_WORK>
               <ELI type="data">
                  <VALUE>http://data.europa.eu/eli/dec_impl/2013/681/oj</VALUE>
               </ELI>
               <ID_SECTOR type="data">
                  <VALUE>3</VALUE>
               </ID_SECTOR>
               <CREATED_BY type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/corporate-body/CONSIL</VALUE>
                     <IDENTIFIER>CONSIL</IDENTIFIER>
                     <TYPE>corporate-body</TYPE>
                  </URI>
                  <OP-CODE>CONSIL</OP-CODE>
                  <IDENTIFIER>CONSIL</IDENTIFIER>
                  <PREFLABEL>Council of the European Union</PREFLABEL>
                  <ALTLABEL>Council</ALTLABEL>
                  <ALTLABEL>Council of the European Communities</ALTLABEL>
               </CREATED_BY>
               <LEGISLATION_SECONDARY_DATE_NOTIFICATION type="date">
                  <VALUE>2013-11-19</VALUE>
                  <YEAR>2013</YEAR>
                  <MONTH>11</MONTH>
                  <DAY>19</DAY>
               </LEGISLATION_SECONDARY_DATE_NOTIFICATION>
               <WORK_IS_ABOUT_CONCEPT_EUROVOC type="concept_facet">
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/365</VALUE>
                        <IDENTIFIER>365</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>365</IDENTIFIER>
                     <PREFLABEL>tax relief</PREFLABEL>
                     <ALTLABEL>tax allowance</ALTLABEL>
                     <ALTLABEL>relief from taxes</ALTLABEL>
                     <ALTLABEL>tax concession</ALTLABEL>
                     <ALTLABEL>tax reduction</ALTLABEL>
                     <ALTLABEL>tax credit</ALTLABEL>
                     <ALTLABEL>tax advantage</ALTLABEL>
                     <ALTLABEL>tax deduction</ALTLABEL>
                     <ALTLABEL>tax abatement</ALTLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_TT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/2504</VALUE>
                        <IDENTIFIER>2504</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <PREFLABEL/>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_TT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100148</VALUE>
                        <IDENTIFIER>100148</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <PREFLABEL/>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100206</VALUE>
                        <IDENTIFIER>100206</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <PREFLABEL/>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH>
               </WORK_IS_ABOUT_CONCEPT_EUROVOC>
               <RESOURCE_LEGAL_AMENDS_RESOURCE_LEGAL type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/8d546e98-de80-47d9-96f1-da94c61d1ad2</VALUE>
                     <IDENTIFIER>8d546e98-de80-47d9-96f1-da94c61d1ad2</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/oj/JOL_2007_346_R_0021_01</VALUE>
                        <IDENTIFIER>JOL_2007_346_R_0021_01</IDENTIFIER>
                        <TYPE>oj</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/eli/dec/2007/884/oj</VALUE>
                        <IDENTIFIER>dec:2007:884:oj</IDENTIFIER>
                        <TYPE>eli</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/celex/32007D0884</VALUE>
                        <IDENTIFIER>32007D0884</IDENTIFIER>
                        <TYPE>celex</TYPE>
                     </URI>
                  </SAMEAS>
                  <ANNOTATION>
                     <START_OF_VALIDITY>2014-01-01</START_OF_VALIDITY>
                     <ROLE2>{R|http://publications.europa.eu/resource/authority/fd_375/R}</ROLE2>
                     <REFERENCE_TO_MODIFIED_LOCATION>{AR|http://publications.europa.eu/resource/authority/fd_370/AR} 3</REFERENCE_TO_MODIFIED_LOCATION>
                     <TYPE_OF_LINK_TARGET>MS</TYPE_OF_LINK_TARGET>
                     <BUILD_INFO>cdm:CDM_2.1.7  tdm:1523  xslt:3945 saxon:9.0.0.1J JVM:1.6.0_29 metaconvJar:1.2.0 builddate:26/06/2014 10:51:16</BUILD_INFO>
                  </ANNOTATION>
               </RESOURCE_LEGAL_AMENDS_RESOURCE_LEGAL>
               <BASED_ON type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/treaty/TFEU_2008</VALUE>
                     <IDENTIFIER>TFEU_2008</IDENTIFIER>
                     <TYPE>treaty</TYPE>
                  </URI>
                  <OP-CODE>TFEU_2008</OP-CODE>
                  <IDENTIFIER>TFEU_2008</IDENTIFIER>
                  <PREFLABEL>Treaty on the Functioning of the European Union (consolidated version 2008)</PREFLABEL>
                  <ALTLABEL>TFEU (2008)</ALTLABEL>
                  <ALTLABEL>Consolidated version of the Treaty on the Functioning of the European Union (2008)</ALTLABEL>
               </BASED_ON>
               <RESOURCE_LEGAL_ADDRESSES_COUNTRY type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/country/GBR</VALUE>
                     <IDENTIFIER>GBR</IDENTIFIER>
                     <TYPE>country</TYPE>
                  </URI>
                  <OP-CODE>GBR</OP-CODE>
                  <IDENTIFIER>GBR</IDENTIFIER>
                  <PREFLABEL>United Kingdom</PREFLABEL>
                  <ALTLABEL>United Kingdom of Great Britain and Northern Ireland</ALTLABEL>
                  <ALTLABEL>British</ALTLABEL>
                  <ALTLABEL>UK</ALTLABEL>
                  <ALTLABEL>United Kingdom</ALTLABEL>
               </RESOURCE_LEGAL_ADDRESSES_COUNTRY>
               <WORK_PART_OF_COLLECTION_DOCUMENT type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/document-collection/JO</VALUE>
                     <IDENTIFIER>JO</IDENTIFIER>
                     <TYPE>document-collection</TYPE>
                  </URI>
                  <OP-CODE>JO</OP-CODE>
                  <IDENTIFIER>JO</IDENTIFIER>
                  <PREFLABEL>JO</PREFLABEL>
               </WORK_PART_OF_COLLECTION_DOCUMENT>
               <RESOURCE_LEGAL_COMMENT_INTERNAL type="data">
                  <VALUE>MAN2</VALUE>
               </RESOURCE_LEGAL_COMMENT_INTERNAL>
               <IS_ABOUT type="concept">
                  <URI>
                     <VALUE>http://eurovoc.europa.eu/3097</VALUE>
                     <IDENTIFIER>3097</IDENTIFIER>
                     <TYPE>EUROVOC</TYPE>
                  </URI>
                  <IDENTIFIER>3097</IDENTIFIER>
                  <PREFLABEL>vehicle rental</PREFLABEL>
                  <ALTLABEL>vehicle hire</ALTLABEL>
               </IS_ABOUT>
               <DATE type="date">
                  <VALUE>2013-11-27</VALUE>
                  <YEAR>2013</YEAR>
                  <MONTH>11</MONTH>
                  <DAY>27</DAY>
               </DATE>
               <IS_ABOUT type="concept">
                  <URI>
                     <VALUE>http://eurovoc.europa.eu/5581</VALUE>
                     <IDENTIFIER>5581</IDENTIFIER>
                     <TYPE>EUROVOC</TYPE>
                  </URI>
                  <IDENTIFIER>5581</IDENTIFIER>
                  <PREFLABEL>derogation from EU law</PREFLABEL>
                  <ALTLABEL>derogation from Community law</ALTLABEL>
                  <ALTLABEL>derogation from European Union law</ALTLABEL>
               </IS_ABOUT>
               <RESOURCE_LEGAL_DATE_ENTRY-INTO-FORCE type="date">
                  <VALUE>2014-01-01</VALUE>
                  <YEAR>2014</YEAR>
                  <MONTH>01</MONTH>
                  <DAY>01</DAY>
                  <ANNOTATION>
                     <TYPE_OF_DATE>{MA|http://publications.europa.eu/resource/authority/fd_335/MA}</TYPE_OF_DATE>
                     <COMMENT_ON_DATE>{V|http://publications.europa.eu/resource/authority/fd_335/V} {ART|http://publications.europa.eu/resource/authority/fd_335/ART} 2</COMMENT_ON_DATE>
                     <BUILD_INFO>cdm:CDM_2.1.7  tdm:1523  xslt:3945 saxon:9.0.0.1J JVM:1.6.0_29 metaconvJar:1.2.0 builddate:26/06/2014 10:51:16</BUILD_INFO>
                  </ANNOTATION>
               </RESOURCE_LEGAL_DATE_ENTRY-INTO-FORCE>
               <CREATIONDATE type="date">
                  <VALUE>1001-01-01T00:00:00.000+00:00</VALUE>
                  <YEAR>1001</YEAR>
                  <MONTH>01</MONTH>
                  <DAY>01</DAY>
               </CREATIONDATE>
               <RESOURCE_LEGAL_ADOPTS_RESOURCE_LEGAL type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/8f146a3a-2057-11e3-8d1c-01aa75ed71a1</VALUE>
                     <IDENTIFIER>8f146a3a-2057-11e3-8d1c-01aa75ed71a1</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/com/COM_2013_660</VALUE>
                        <IDENTIFIER>COM_2013_660</IDENTIFIER>
                        <TYPE>com</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/comnat/COM_2013_0633_FIN</VALUE>
                        <IDENTIFIER>COM_2013_0633_FIN</IDENTIFIER>
                        <TYPE>comnat</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/celex/52013PC0633</VALUE>
                        <IDENTIFIER>52013PC0633</IDENTIFIER>
                        <TYPE>celex</TYPE>
                     </URI>
                  </SAMEAS>
                  <ANNOTATION>
                     <TYPE_OF_LINK_TARGET>MS</TYPE_OF_LINK_TARGET>
                     <BUILD_INFO>cdm:CDM_2.1.7  tdm:1523  xslt:3945 saxon:9.0.0.1J JVM:1.6.0_29 metaconvJar:1.2.0 builddate:26/06/2014 10:51:16</BUILD_INFO>
                  </ANNOTATION>
               </RESOURCE_LEGAL_ADOPTS_RESOURCE_LEGAL>
               <IDENTIFIER type="data">
                  <VALUE>1143701</VALUE>
               </IDENTIFIER>
               <IS_ABOUT type="concept">
                  <URI>
                     <VALUE>http://eurovoc.europa.eu/4654</VALUE>
                     <IDENTIFIER>4654</IDENTIFIER>
                     <TYPE>EUROVOC</TYPE>
                  </URI>
                  <IDENTIFIER>4654</IDENTIFIER>
                  <PREFLABEL>motor vehicle</PREFLABEL>
               </IS_ABOUT>
               <RESOURCE_LEGAL_NUMBER_NATURAL type="data">
                  <VALUE>681</VALUE>
               </RESOURCE_LEGAL_NUMBER_NATURAL>
               <RESOURCE_LEGAL_TYPE type="data">
                  <VALUE>D</VALUE>
               </RESOURCE_LEGAL_TYPE>
               <IS_ABOUT type="concept">
                  <URI>
                     <VALUE>http://eurovoc.europa.eu/4585</VALUE>
                     <IDENTIFIER>4585</IDENTIFIER>
                     <TYPE>EUROVOC</TYPE>
                  </URI>
                  <IDENTIFIER>4585</IDENTIFIER>
                  <PREFLABEL>VAT</PREFLABEL>
                  <ALTLABEL>value added tax</ALTLABEL>
                  <ALTLABEL>turnover tax</ALTLABEL>
               </IS_ABOUT>
               <IDENTIFIER type="data">
                  <VALUE>32013D0681</VALUE>
               </IDENTIFIER>
               <DATE type="date">
                  <VALUE>2013-11-19</VALUE>
                  <YEAR>2013</YEAR>
                  <MONTH>11</MONTH>
                  <DAY>19</DAY>
               </DATE>
               <WORK_ID_DOCUMENT type="data">
                  <VALUE>oj:JOL_2013_316_R_0041_01</VALUE>
               </WORK_ID_DOCUMENT>
               <RESOURCE_LEGAL_NUMBER_NATURAL_CELEX type="data">
                  <VALUE>0681</VALUE>
               </RESOURCE_LEGAL_NUMBER_NATURAL_CELEX>
               <RESOURCE_LEGAL_IS_ABOUT_SUBJECT-MATTER type="concept_level">
                  <RESOURCE_LEGAL_IS_ABOUT_SUBJECT-MATTER_1 type="concept">
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/authority/fd_070/FISC</VALUE>
                        <IDENTIFIER>FISC</IDENTIFIER>
                        <TYPE>fd_070</TYPE>
                     </URI>
                     <OP-CODE>FISC</OP-CODE>
                     <IDENTIFIER>FISC</IDENTIFIER>
                     <PREFLABEL>Taxation</PREFLABEL>
                  </RESOURCE_LEGAL_IS_ABOUT_SUBJECT-MATTER_1>
               </RESOURCE_LEGAL_IS_ABOUT_SUBJECT-MATTER>
               <IDENTIFIER type="data">
                  <VALUE>celex:32013D0681</VALUE>
               </IDENTIFIER>
               <RESOURCE_LEGAL_REPERTOIRE type="data">
                  <VALUE>LIE</VALUE>
               </RESOURCE_LEGAL_REPERTOIRE>
               <RESOURCE_LEGAL_CONSOLIDATED_BY_ACT_CONSOLIDATED type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/7898371b-b40e-11e3-86f9-01aa75ed71a1</VALUE>
                     <IDENTIFIER>7898371b-b40e-11e3-86f9-01aa75ed71a1</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/eli/dec/2007/884/2014-01-01</VALUE>
                        <IDENTIFIER>dec:2007:884:2014-01-01</IDENTIFIER>
                        <TYPE>eli</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/consolidation/2007D0884%2F20140101</VALUE>
                        <IDENTIFIER>2007D0884/20140101</IDENTIFIER>
                        <TYPE>consolidation</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/celex/02007D0884-20140101</VALUE>
                        <IDENTIFIER>02007D0884-20140101</IDENTIFIER>
                        <TYPE>celex</TYPE>
                     </URI>
                  </SAMEAS>
               </RESOURCE_LEGAL_CONSOLIDATED_BY_ACT_CONSOLIDATED>
               <DATE_NOTIFICATION type="date">
                  <VALUE>2013-11-19</VALUE>
                  <YEAR>2013</YEAR>
                  <MONTH>11</MONTH>
                  <DAY>19</DAY>
               </DATE_NOTIFICATION>
               <WORK_TABLE-OF-CONTENTS type="data">
                  <VALUE>
         &lt;table-of-contents&gt;
            &lt;p&gt;0041 - 0042&lt;/p&gt;
         &lt;/table-of-contents&gt;
      </VALUE>
               </WORK_TABLE-OF-CONTENTS>
               <IS_ABOUT type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/fd_070/TVA</VALUE>
                     <IDENTIFIER>TVA</IDENTIFIER>
                     <TYPE>fd_070</TYPE>
                  </URI>
                  <OP-CODE>TVA</OP-CODE>
                  <IDENTIFIER>TVA</IDENTIFIER>
                  <PREFLABEL>Value added tax</PREFLABEL>
               </IS_ABOUT>
               <RESOURCE_LEGAL_EXTENDS_VALIDITY_OF_RESOURCE_LEGAL type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/8d546e98-de80-47d9-96f1-da94c61d1ad2</VALUE>
                     <IDENTIFIER>8d546e98-de80-47d9-96f1-da94c61d1ad2</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/oj/JOL_2007_346_R_0021_01</VALUE>
                        <IDENTIFIER>JOL_2007_346_R_0021_01</IDENTIFIER>
                        <TYPE>oj</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/eli/dec/2007/884/oj</VALUE>
                        <IDENTIFIER>dec:2007:884:oj</IDENTIFIER>
                        <TYPE>eli</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/celex/32007D0884</VALUE>
                        <IDENTIFIER>32007D0884</IDENTIFIER>
                        <TYPE>celex</TYPE>
                     </URI>
                  </SAMEAS>
                  <ANNOTATION>
                     <TYPE_OF_LINK_TARGET>MS</TYPE_OF_LINK_TARGET>
                     <BUILD_INFO>cdm:CDM_2.1.7  tdm:1523  xslt:3945 saxon:9.0.0.1J JVM:1.6.0_29 metaconvJar:1.2.0 builddate:26/06/2014 10:51:16</BUILD_INFO>
                  </ANNOTATION>
               </RESOURCE_LEGAL_EXTENDS_VALIDITY_OF_RESOURCE_LEGAL>
               <WORK_ID_DOCUMENT type="data">
                  <VALUE>celex:32013D0681</VALUE>
               </WORK_ID_DOCUMENT>
               <WORK_IS_ABOUT_CONCEPT_EUROVOC type="concept_facet">
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/4585</VALUE>
                        <IDENTIFIER>4585</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>4585</IDENTIFIER>
                     <PREFLABEL>VAT</PREFLABEL>
                     <ALTLABEL>value added tax</ALTLABEL>
                     <ALTLABEL>turnover tax</ALTLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_TT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/1321</VALUE>
                        <IDENTIFIER>1321</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <PREFLABEL/>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_TT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100148</VALUE>
                        <IDENTIFIER>100148</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <PREFLABEL/>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100206</VALUE>
                        <IDENTIFIER>100206</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <PREFLABEL/>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH>
               </WORK_IS_ABOUT_CONCEPT_EUROVOC>
               <WORK_CITES_WORK type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/dd3ab2e8-a943-4256-a490-7952ca228bfe</VALUE>
                     <IDENTIFIER>dd3ab2e8-a943-4256-a490-7952ca228bfe</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/celex/31977L0388</VALUE>
                        <IDENTIFIER>31977L0388</IDENTIFIER>
                        <TYPE>celex</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/oj/JOL_1977_145_R_0001_01</VALUE>
                        <IDENTIFIER>JOL_1977_145_R_0001_01</IDENTIFIER>
                        <TYPE>oj</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/eli/dir/1977/388/oj</VALUE>
                        <IDENTIFIER>dir:1977:388:oj</IDENTIFIER>
                        <TYPE>eli</TYPE>
                     </URI>
                  </SAMEAS>
               </WORK_CITES_WORK>
               <RESOURCE_LEGAL_BASED_ON_RESOURCE_LEGAL type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/ded2ee9c-f30e-4ed1-ab74-b2b7d7a7a6b6</VALUE>
                     <IDENTIFIER>ded2ee9c-f30e-4ed1-ab74-b2b7d7a7a6b6</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/celex/32006L0112</VALUE>
                        <IDENTIFIER>32006L0112</IDENTIFIER>
                        <TYPE>celex</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/oj/JOL_2006_347_R_0001_01</VALUE>
                        <IDENTIFIER>JOL_2006_347_R_0001_01</IDENTIFIER>
                        <TYPE>oj</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/eli/dir/2006/112/oj</VALUE>
                        <IDENTIFIER>dir:2006:112:oj</IDENTIFIER>
                        <TYPE>eli</TYPE>
                     </URI>
                  </SAMEAS>
                  <ANNOTATION>
                     <PARAGRAPH>1</PARAGRAPH>
                     <ARTICLE>395</ARTICLE>
                     <COMMENT_ON_LEGAL_BASIS>A395P1</COMMENT_ON_LEGAL_BASIS>
                     <BUILD_INFO>cdm:CDM_2.1.7  tdm:1523  xslt:3945 saxon:9.0.0.1J JVM:1.6.0_29 metaconvJar:1.2.0 builddate:26/06/2014 10:51:16</BUILD_INFO>
                  </ANNOTATION>
               </RESOURCE_LEGAL_BASED_ON_RESOURCE_LEGAL>
               <RESOURCE_LEGAL_PUBLISHED_IN_OFFICIAL-JOURNAL type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/8ee620c2-573b-11e3-a8cb-01aa75ed71a1</VALUE>
                     <IDENTIFIER>8ee620c2-573b-11e3-a8cb-01aa75ed71a1</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/oj/JOL_2013_316_R</VALUE>
                        <IDENTIFIER>JOL_2013_316_R</IDENTIFIER>
                        <TYPE>oj</TYPE>
                     </URI>
                  </SAMEAS>
               </RESOURCE_LEGAL_PUBLISHED_IN_OFFICIAL-JOURNAL>
               <RESOURCE_LEGAL_ID_CELEX type="data">
                  <VALUE>32013D0681</VALUE>
               </RESOURCE_LEGAL_ID_CELEX>
               <RESOURCE_LEGAL_BASED_ON_CONCEPT_TREATY type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/treaty/TFEU_2008</VALUE>
                     <IDENTIFIER>TFEU_2008</IDENTIFIER>
                     <TYPE>treaty</TYPE>
                  </URI>
                  <OP-CODE>TFEU_2008</OP-CODE>
                  <IDENTIFIER>TFEU_2008</IDENTIFIER>
                  <PREFLABEL>Treaty on the Functioning of the European Union (consolidated version 2008)</PREFLABEL>
                  <ALTLABEL>TFEU (2008)</ALTLABEL>
                  <ALTLABEL>Consolidated version of the Treaty on the Functioning of the European Union (2008)</ALTLABEL>
               </RESOURCE_LEGAL_BASED_ON_CONCEPT_TREATY>
               <IDENTIFIER type="data">
                  <VALUE>oj:JOL_2013_316_R_0041_01</VALUE>
               </IDENTIFIER>
               <WORK_CREATED_BY_AGENT type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/corporate-body/CONSIL</VALUE>
                     <IDENTIFIER>CONSIL</IDENTIFIER>
                     <TYPE>corporate-body</TYPE>
                  </URI>
                  <OP-CODE>CONSIL</OP-CODE>
                  <IDENTIFIER>CONSIL</IDENTIFIER>
                  <PREFLABEL>Council of the European Union</PREFLABEL>
                  <ALTLABEL>Council</ALTLABEL>
                  <ALTLABEL>Council of the European Communities</ALTLABEL>
               </WORK_CREATED_BY_AGENT>
               <WORK_IS_ABOUT_CONCEPT_EUROVOC type="concept_facet">
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/5581</VALUE>
                        <IDENTIFIER>5581</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>5581</IDENTIFIER>
                     <PREFLABEL>derogation from EU law</PREFLABEL>
                     <ALTLABEL>derogation from Community law</ALTLABEL>
                     <ALTLABEL>derogation from European Union law</ALTLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_TT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/525</VALUE>
                        <IDENTIFIER>525</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <PREFLABEL/>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_TT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100144</VALUE>
                        <IDENTIFIER>100144</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <PREFLABEL/>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100175</VALUE>
                        <IDENTIFIER>100175</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <PREFLABEL/>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH>
               </WORK_IS_ABOUT_CONCEPT_EUROVOC>
               <WORK_IS_ABOUT_CONCEPT_EUROVOC type="concept_facet">
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/3097</VALUE>
                        <IDENTIFIER>3097</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>3097</IDENTIFIER>
                     <PREFLABEL>vehicle rental</PREFLABEL>
                     <ALTLABEL>vehicle hire</ALTLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_TT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/2181</VALUE>
                        <IDENTIFIER>2181</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <PREFLABEL/>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_TT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100154</VALUE>
                        <IDENTIFIER>100154</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <PREFLABEL/>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100238</VALUE>
                        <IDENTIFIER>100238</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <PREFLABEL/>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH>
               </WORK_IS_ABOUT_CONCEPT_EUROVOC>
               <RESOURCE_LEGAL_IN-FORCE type="data">
                  <VALUE>true</VALUE>
               </RESOURCE_LEGAL_IN-FORCE>
               <WORK_HAS_RESOURCE-TYPE type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/resource-type/DEC_IMPL</VALUE>
                     <IDENTIFIER>DEC_IMPL</IDENTIFIER>
                     <TYPE>resource-type</TYPE>
                  </URI>
                  <OP-CODE>DEC_IMPL</OP-CODE>
                  <IDENTIFIER>DEC_IMPL</IDENTIFIER>
                  <PREFLABEL>Implementing decision</PREFLABEL>
               </WORK_HAS_RESOURCE-TYPE>
               <WORK_IS_ABOUT_CONCEPT_EUROVOC type="concept_facet">
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/4654</VALUE>
                        <IDENTIFIER>4654</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>4654</IDENTIFIER>
                     <PREFLABEL>motor vehicle</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_TT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/2015</VALUE>
                        <IDENTIFIER>2015</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <PREFLABEL/>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_TT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100154</VALUE>
                        <IDENTIFIER>100154</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <PREFLABEL/>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100238</VALUE>
                        <IDENTIFIER>100238</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <PREFLABEL/>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH>
               </WORK_IS_ABOUT_CONCEPT_EUROVOC>
               <RESOURCE_LEGAL_ELI type="data">
                  <VALUE>http://data.europa.eu/eli/dec_impl/2013/681/oj</VALUE>
               </RESOURCE_LEGAL_ELI>
               <WORK_PART_OF_COLLECTION_DOCUMENT type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/document-collection/CELEX</VALUE>
                     <IDENTIFIER>CELEX</IDENTIFIER>
                     <TYPE>document-collection</TYPE>
                  </URI>
                  <OP-CODE>CELEX</OP-CODE>
                  <IDENTIFIER>CELEX</IDENTIFIER>
                  <PREFLABEL>CELEX</PREFLABEL>
               </WORK_PART_OF_COLLECTION_DOCUMENT>
               <RESOURCE_LEGAL_DATE_END-OF-VALIDITY type="date">
                  <VALUE>9999-12-31</VALUE>
                  <YEAR>9999</YEAR>
                  <MONTH>12</MONTH>
                  <DAY>31</DAY>
                  <ANNOTATION>
                     <COMMENT_ON_DATE>{V|http://publications.europa.eu/resource/authority/fd_330/V} 32007D0844</COMMENT_ON_DATE>
                  </ANNOTATION>
               </RESOURCE_LEGAL_DATE_END-OF-VALIDITY>
               <WORK_PART_OF_EVENT_LEGAL type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/3c90f6d5-1fbd-11e3-8d1c-01aa75ed71a1.0004</VALUE>
                     <IDENTIFIER>3c90f6d5-1fbd-11e3-8d1c-01aa75ed71a1.0004</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/pegase/1041234.2013-11-27_PUB_OJ</VALUE>
                        <IDENTIFIER>1041234.2013-11-27_PUB_OJ</IDENTIFIER>
                        <TYPE>pegase</TYPE>
                     </URI>
                  </SAMEAS>
               </WORK_PART_OF_EVENT_LEGAL>
               <RESOURCE_LEGAL_YEAR type="data">
                  <VALUE>2013</VALUE>
               </RESOURCE_LEGAL_YEAR>
               <DATE_CREATION_LEGACY type="date">
                  <VALUE>2013-11-27</VALUE>
                  <YEAR>2013</YEAR>
                  <MONTH>11</MONTH>
                  <DAY>27</DAY>
               </DATE_CREATION_LEGACY>
               <DATE type="date">
                  <VALUE>9999-12-31</VALUE>
                  <YEAR>9999</YEAR>
                  <MONTH>12</MONTH>
                  <DAY>31</DAY>
               </DATE>
               <WORK_PART_OF_DOSSIER type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/3c90f6d5-1fbd-11e3-8d1c-01aa75ed71a1</VALUE>
                     <IDENTIFIER>3c90f6d5-1fbd-11e3-8d1c-01aa75ed71a1</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/procedure/2013_312</VALUE>
                        <IDENTIFIER>2013_312</IDENTIFIER>
                        <TYPE>procedure</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/pegase/1041234</VALUE>
                        <IDENTIFIER>1041234</IDENTIFIER>
                        <TYPE>pegase</TYPE>
                     </URI>
                  </SAMEAS>
               </WORK_PART_OF_DOSSIER>
               <RESOURCE_LEGAL_DATE_ENTRY-INTO-FORCE type="date">
                  <VALUE>2013-11-19</VALUE>
                  <YEAR>2013</YEAR>
                  <MONTH>11</MONTH>
                  <DAY>19</DAY>
                  <ANNOTATION>
                     <TYPE_OF_DATE>{EV|http://publications.europa.eu/resource/authority/fd_335/EV}</TYPE_OF_DATE>
                     <COMMENT_ON_DATE>{DATNOT|http://publications.europa.eu/resource/authority/fd_335/DATNOT}</COMMENT_ON_DATE>
                     <BUILD_INFO>cdm:CDM_2.1.7  tdm:1523  xslt:3945 saxon:9.0.0.1J JVM:1.6.0_29 metaconvJar:1.2.0 builddate:26/06/2014 10:51:16</BUILD_INFO>
                  </ANNOTATION>
                  <ANNOTATION>
                     <TYPE_OF_DATE>{MA|http://publications.europa.eu/resource/authority/fd_335/MA}</TYPE_OF_DATE>
                     <COMMENT_ON_DATE>{PE|http://publications.europa.eu/resource/authority/fd_335/PE} {DATNOT|http://publications.europa.eu/resource/authority/fd_335/DATNOT} {V|http://publications.europa.eu/resource/authority/fd_335/V} {ART|http://publications.europa.eu/resource/authority/fd_335/ART} 2</COMMENT_ON_DATE>
                     <BUILD_INFO>cdm:CDM_2.1.7  tdm:1523  xslt:3945 saxon:9.0.0.1J JVM:1.6.0_29 metaconvJar:1.2.0 builddate:26/06/2014 10:51:16</BUILD_INFO>
                  </ANNOTATION>
               </RESOURCE_LEGAL_DATE_ENTRY-INTO-FORCE>
               <IS_ABOUT type="concept">
                  <URI>
                     <VALUE>http://eurovoc.europa.eu/365</VALUE>
                     <IDENTIFIER>365</IDENTIFIER>
                     <TYPE>EUROVOC</TYPE>
                  </URI>
                  <IDENTIFIER>365</IDENTIFIER>
                  <PREFLABEL>tax relief</PREFLABEL>
                  <ALTLABEL>tax allowance</ALTLABEL>
                  <ALTLABEL>relief from taxes</ALTLABEL>
                  <ALTLABEL>tax concession</ALTLABEL>
                  <ALTLABEL>tax reduction</ALTLABEL>
                  <ALTLABEL>tax credit</ALTLABEL>
                  <ALTLABEL>tax advantage</ALTLABEL>
                  <ALTLABEL>tax deduction</ALTLABEL>
                  <ALTLABEL>tax abatement</ALTLABEL>
               </IS_ABOUT>
               <IDENTIFIER type="data">
                  <VALUE>http://data.europa.eu/eli/dec_impl/2013/681/oj</VALUE>
               </IDENTIFIER>
               <YEAR type="data">
                  <VALUE>2013</VALUE>
               </YEAR>
               <RESOURCE_LEGAL_IS_ABOUT_CONCEPT_DIRECTORY-CODE type="concept_level">
                  <RESOURCE_LEGAL_IS_ABOUT_CONCEPT_DIRECTORY-CODE_3 type="concept">
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/authority/fd_555/093010</VALUE>
                        <IDENTIFIER>093010</IDENTIFIER>
                        <TYPE>fd_555</TYPE>
                     </URI>
                     <OP-CODE>093010</OP-CODE>
                     <IDENTIFIER>093010</IDENTIFIER>
                     <PREFLABEL>Turnover tax/VAT</PREFLABEL>
                  </RESOURCE_LEGAL_IS_ABOUT_CONCEPT_DIRECTORY-CODE_3>
                  <RESOURCE_LEGAL_IS_ABOUT_CONCEPT_DIRECTORY-CODE_2 type="concept">
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/authority/fd_555/0930</VALUE>
                        <IDENTIFIER>0930</IDENTIFIER>
                        <TYPE>fd_555</TYPE>
                     </URI>
                     <OP-CODE>0930</OP-CODE>
                     <IDENTIFIER>0930</IDENTIFIER>
                     <PREFLABEL>Indirect taxation</PREFLABEL>
                  </RESOURCE_LEGAL_IS_ABOUT_CONCEPT_DIRECTORY-CODE_2>
                  <RESOURCE_LEGAL_IS_ABOUT_CONCEPT_DIRECTORY-CODE_1 type="concept">
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/authority/fd_555/09</VALUE>
                        <IDENTIFIER>09</IDENTIFIER>
                        <TYPE>fd_555</TYPE>
                     </URI>
                     <OP-CODE>09</OP-CODE>
                     <IDENTIFIER>09</IDENTIFIER>
                     <PREFLABEL>Taxation</PREFLABEL>
                  </RESOURCE_LEGAL_IS_ABOUT_CONCEPT_DIRECTORY-CODE_1>
               </RESOURCE_LEGAL_IS_ABOUT_CONCEPT_DIRECTORY-CODE>
               <RESOURCE_LEGAL_INFORMATION_MISCELLANEOUS type="data">
                  <VALUE>NLE 2013/0312</VALUE>
               </RESOURCE_LEGAL_INFORMATION_MISCELLANEOUS>
               <ID_CELEX type="data">
                  <VALUE>32013D0681</VALUE>
               </ID_CELEX>
               <IS_ABOUT type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/fd_070/FISC</VALUE>
                     <IDENTIFIER>FISC</IDENTIFIER>
                     <TYPE>fd_070</TYPE>
                  </URI>
                  <OP-CODE>FISC</OP-CODE>
                  <IDENTIFIER>FISC</IDENTIFIER>
                  <PREFLABEL>Taxation</PREFLABEL>
               </IS_ABOUT>
               <DATE type="date">
                  <VALUE>2014-01-01</VALUE>
                  <YEAR>2014</YEAR>
                  <MONTH>01</MONTH>
                  <DAY>01</DAY>
               </DATE>
               <IS_ABOUT type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/fd_555/093010</VALUE>
                     <IDENTIFIER>093010</IDENTIFIER>
                     <TYPE>fd_555</TYPE>
                  </URI>
                  <OP-CODE>093010</OP-CODE>
                  <IDENTIFIER>093010</IDENTIFIER>
                  <PREFLABEL>Turnover tax/VAT</PREFLABEL>
               </IS_ABOUT>
               <WORK_IS_ABOUT_CONCEPT_EUROVOC type="concept_facet">
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/1688</VALUE>
                        <IDENTIFIER>1688</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>1688</IDENTIFIER>
                     <PREFLABEL>hire purchase</PREFLABEL>
                     <ALTLABEL>leasing</ALTLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_TT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/5268</VALUE>
                        <IDENTIFIER>5268</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <PREFLABEL/>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_TT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100147</VALUE>
                        <IDENTIFIER>100147</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <PREFLABEL/>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100196</VALUE>
                        <IDENTIFIER>100196</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <PREFLABEL/>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH>
               </WORK_IS_ABOUT_CONCEPT_EUROVOC>
               <RESOURCE_LEGAL_PRODUCED_BY_DOSSIER type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/3c90f6d5-1fbd-11e3-8d1c-01aa75ed71a1</VALUE>
                     <IDENTIFIER>3c90f6d5-1fbd-11e3-8d1c-01aa75ed71a1</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/procedure/2013_312</VALUE>
                        <IDENTIFIER>2013_312</IDENTIFIER>
                        <TYPE>procedure</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/pegase/1041234</VALUE>
                        <IDENTIFIER>1041234</IDENTIFIER>
                        <TYPE>pegase</TYPE>
                     </URI>
                  </SAMEAS>
               </RESOURCE_LEGAL_PRODUCED_BY_DOSSIER>
               <IS_ABOUT type="concept">
                  <URI>
                     <VALUE>http://eurovoc.europa.eu/3774</VALUE>
                     <IDENTIFIER>3774</IDENTIFIER>
                     <TYPE>EUROVOC</TYPE>
                  </URI>
                  <IDENTIFIER>3774</IDENTIFIER>
                  <PREFLABEL>United Kingdom</PREFLABEL>
                  <ALTLABEL>United Kingdom of Great Britain and Northern Ireland</ALTLABEL>
               </IS_ABOUT>
               <DATE_DOCUMENT type="date">
                  <VALUE>2013-11-15</VALUE>
                  <YEAR>2013</YEAR>
                  <MONTH>11</MONTH>
                  <DAY>15</DAY>
               </DATE_DOCUMENT>
               <TYPE>D</TYPE>
               <TYPE>cdm:decision</TYPE>
               <TYPE>cdm:decision_implementing</TYPE>
               <TYPE>cdm:legislation_secondary</TYPE>
               <TYPE>cdm:work</TYPE>
               <TYPE>cdm:resource_legal</TYPE>
            </WORK>
            <EXPRESSION xmlns="">
               <URI>
                  <VALUE>http://publications.europa.eu/resource/cellar/ed807541-5747-11e3-a8cb-01aa75ed71a1.0006</VALUE>
                  <IDENTIFIER>ed807541-5747-11e3-a8cb-01aa75ed71a1.0006</IDENTIFIER>
                  <TYPE>cellar</TYPE>
               </URI>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/oj/JOL_2013_316_R_0041_01.ENG</VALUE>
                     <IDENTIFIER>JOL_2013_316_R_0041_01.ENG</IDENTIFIER>
                     <TYPE>oj</TYPE>
                  </URI>
               </SAMEAS>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/celex/32013D0681.ENG</VALUE>
                     <IDENTIFIER>32013D0681.ENG</IDENTIFIER>
                     <TYPE>celex</TYPE>
                  </URI>
               </SAMEAS>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/uriserv/OJ.L_.2013.316.01.0041.01.ENG</VALUE>
                     <IDENTIFIER>OJ.L_.2013.316.01.0041.01.ENG</IDENTIFIER>
                     <TYPE>uriserv</TYPE>
                  </URI>
               </SAMEAS>
               <EXPRESSION_USES_LANGUAGE type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/language/ENG</VALUE>
                     <IDENTIFIER>ENG</IDENTIFIER>
                     <TYPE>language</TYPE>
                  </URI>
                  <OP-CODE>ENG</OP-CODE>
                  <IDENTIFIER>ENG</IDENTIFIER>
                  <PREFLABEL>English</PREFLABEL>
                  <ALTLABEL>English</ALTLABEL>
               </EXPRESSION_USES_LANGUAGE>
               <LANG type="data">
                  <VALUE>eng</VALUE>
               </LANG>
               <TITLE type="data">
                  <VALUE>2013/681/EU: Council Implementing Decision of 15 November 2013 amending Decision 2007/884/EC authorising the United Kingdom to continue to apply a measure derogating from Articles 26(1)(a), 168 and 169 of Directive 2006/112/EC on the common system of value added tax</VALUE>
               </TITLE>
               <LASTMODIFICATIONDATE type="date">
                  <VALUE>2014-01-22T20:46:51.054+01:00</VALUE>
                  <YEAR>2014</YEAR>
                  <MONTH>01</MONTH>
                  <DAY>22</DAY>
               </LASTMODIFICATIONDATE>
               <CREATIONDATE type="date">
                  <VALUE>1001-01-01T00:00:00.000+00:00</VALUE>
                  <YEAR>1001</YEAR>
                  <MONTH>01</MONTH>
                  <DAY>01</DAY>
               </CREATIONDATE>
               <LANG type="data">
                  <VALUE>en</VALUE>
               </LANG>
               <EXPRESSION_TITLE type="data">
                  <VALUE>2013/681/EU: Council Implementing Decision of 15 November 2013 amending Decision 2007/884/EC authorising the United Kingdom to continue to apply a measure derogating from Articles 26(1)(a), 168 and 169 of Directive 2006/112/EC on the common system of value added tax</VALUE>
               </EXPRESSION_TITLE>
               <TITLE type="data">
                  <VALUE>CELEX1</VALUE>
               </TITLE>
            </EXPRESSION>
         </ukm:EURLexMetadata><ukm:DocumentCurrentStatus><ukm:UKAmended Value="false"/></ukm:DocumentCurrentStatus></ukm:EUMetadata>
					

                    
									 
					<ukm:Alternatives><ukm:Alternative URI="http://www.legislation.gov.uk/eudn/2013/681/pdfs/eudn_20130681_adopted_en.pdf" Date="2013-11-15" Size="722383"/> </ukm:Alternatives>
					
					<ukm:Statistics>
									<ukm:TotalParagraphs Value="4"/>
									<ukm:BodyParagraphs Value="4"/>
									<ukm:ScheduleParagraphs Value="0"/>
									<ukm:AttachmentParagraphs Value="0"/>
									<ukm:TotalImages Value="0"/>
								</ukm:Statistics>
				</ukm:Metadata><EURetained><EUBody DocumentURI="http://www.legislation.gov.uk/eudn/2013/681/body" IdURI="http://www.legislation.gov.uk/id/eudn/2013/681/body" NumberOfProvisions="4" RestrictStartDate="2013-11-15" RestrictExtent="E+W+S+N.I."><P1 DocumentURI="http://www.legislation.gov.uk/eudn/2013/681/article/2" IdURI="http://www.legislation.gov.uk/id/eudn/2013/681/article/2" id="article-2" RestrictStartDate="2013-11-15" RestrictExtent="E+W+S+N.I.">
            <Pnumber>Article 2</Pnumber>
            <P1para>
               <Text>This Decision shall take effect on the day of its notification.</Text>
            </P1para>
            <P1para>
               <Text>It shall apply from 1 January 2014.</Text>
            </P1para>
         </P1></EUBody></EURetained></Legislation>