Article 1 
By way of derogation from Article 17 (2) and (3) of Directive 77/388/EEC, the United Kingdom is hereby authorized to restrict to 50 % the right of the hirer or lessee to deduct input tax on charges for the hire or lease of a passenger car where the car is used for private purposes. Article 2 By way of derogation from Article 6 (2) (a) of Directive 77/388/EEC, the United Kingdom is hereby authorized not to treat as supplies of services for consideration the private use of a business car hired or leased by a taxable person. Article 3 This authorization shall expire on the date of the entry into force of the Community rules determining what expenditure is not to be eligible for a deduction of value added tax, pursuant to the first subparagraph of Article 17 (6) of Directive 77/388/EEC, but not later than 31 December 1997. Article 4 This Decision is addressed to the United Kingdom. Done at Luxembourg, 29 June 1995. For the Council The President J. BARROT
Article 2 
By way of derogation from Article 6 (2) (a) of Directive 77/388/EEC, the United Kingdom is hereby authorized not to treat as supplies of services for consideration the private use of a business car hired or leased by a taxable person. Article 3 This authorization shall expire on the date of the entry into force of the Community rules determining what expenditure is not to be eligible for a deduction of value added tax, pursuant to the first subparagraph of Article 17 (6) of Directive 77/388/EEC, but not later than 31 December 1997. Article 4 This Decision is addressed to the United Kingdom. Done at Luxembourg, 29 June 1995. For the Council The President J. BARROT
Article 3 
This authorization shall expire on the date of the entry into force of the Community rules determining what expenditure is not to be eligible for a deduction of value added tax, pursuant to the first subparagraph of Article 17 (6) of Directive 77/388/EEC, but not later than 31 December 1997. Article 4 This Decision is addressed to the United Kingdom. Done at Luxembourg, 29 June 1995. For the Council The President J. BARROT
Article 4 
This Decision is addressed to the United Kingdom. Done at Luxembourg, 29 June 1995. For the Council The President J. BARROT